Humanities & Social Sciences Reviews eISSN: 2395-6518, Vol 8, No 4, 2020, pp 789-800 https://doi.org/10.18510/hssr.2020.8479 789 |https://giapjournals.com/hssr/index © Fashakh et al. THE ROLE OF PARTICIPATION, DISCLOSURE, AND TRANSPARENCY IN THE GOVERNMENT BUDGET Mohammed Jabbar Fashakh 1* , Amal Mohammed Salman 2 , Mohsin Abbood Bander 3 1*,2 Faculty member, University of Karbala, Faculty of Management and Economics, Karbala, Iraq; 3 Faculty member, University of Karbala, Faculty of Tourist Sciences, Karbala, Iraq. Email: 1* mohammed.jabar@uokerbala.edu.iq, 2 amldktwrh@gmail.com, 3 mohsin.altaey1973@gmail.com Article History: Received on 26 th May 2020, Revised on 17 th July 2020, Published on 2 nd September 2020 Abstract Purpose: This study aims to highlight the concept of public budget to become acquainted with the notion of participation. We also try to clarify the role of social organizations in the general budget and Shed light on the role of the State in the disclosure and transparency of public funds. Methodology: Practically, the study depends on a questionnaire prepared statistically to analyze Financial Statements of the General Budget for three frequent years (2015, 2016, and 2017). Main Findings: The aftereffects of the monetary and measurable examination show that there is no straightforwardness and exposure by the legislature during its distribution of the general financial plan of the last and last records. In addition, incomprehensiveness of the financial plan by a proper measure of straightforwardness and divulgence, the Ministry of Finance reports incorporate information and disaggregated information on government consumption, open obligation, and how to cover inability. Application of Study: The best application of this research is to regulate and manage the government's economic resources and public budget, and how to spend and deal with them in appropriate ways in accordance with the regulations and instructions for providing services to the people. Novelty/Originality: The significance of the exploration exists in keeping up the job of individual and the general public and their degree of cooperation in the strategy-making process. In other words, the issue of the examination lies without the cooperation of residents and social associations in the arrangement and execution of the general financial plan. Keywords: Budget, Participation, Disclosure, Transparency. INTRODUCTION The general budget of the government is the main instrument of implementing its plans and projects for the future to provide services and welfare of the people. It is rare that the members of the community to be notified with programs prepared by the government and the plans for the implementation of its economic and development projects. The role of government is to take into account the implementation of plans, maintaining public revenues, loss, and providing better services. The general budget is considered the main tool for achieving the objectives and programs of government and providing services to a citizen. It is also the regulatory tool that empowers the legislative authority to monitor the performance of the government. The public budget is a major instrument of presenting the revenues and spending for a financial year. It has become an integral part of the financial plan of the state (Samuelson, P. A., & Nordhaus, W.D. 2001 ). It also represents a quantitative and financial expression of the objectives pursued by management that attempts to achieve them during limited period. It requires to meet its duties, carrying out the various functions plans and supervision so as to make decisions in an efficient manner "(Al-Arini, B. A. A. 2007 ). Lutfi, A. A. (2007 ) defines it as a detailed analysis of the resources available over the next period. It also represents the future plan. According to Financial Management and Public Finance Law (2004), the public budget is a financial program based on quantitative and qualitative estimates. Depending on the foregoing discussion, the annual budget can be remarked as revenues of the State which is expected to be gotten over the coming period. Here, the importance of the research exists in maintaining the role of the individual and the society and their extent of participation in the policy-making process, as well as the extent to which the government is transparent about the implementation of state funds and disclosure. The problem of the study lies in the absence of participation of citizens and social organizations in the preparation and implementation of the general budget. The current paper attempts to answer the following questions: 1. What is the role of citizens in the preparation and implementation of the general budget? 2. Is there a transparency by the government through the preparation and implementation of the general budget?