فهرست مطالب اقدس فتاحی

Municipalities, in order to provide infrastructural establishments and to harmoniously develop cities and to offer public services, require sufficient financial resources. In Iran, overdependency of municipalities, especially those of metropolises, on the income obtained from housing and construction sections, particularly from selling the permission to construct in highly congested areas, in addition to having effects on prices increase, has made a lot of financial problems and crises for municipalities over different periods. With regard to the necessity for the municipality’s involvement in providing goods and services for citizens and to the increase in expenses, what comes to the foreground is the method of providing the financial resources for the very goods and services because in keeping with the increase in urbanization, expenses increase as well; however, it is not clear whether or not the income would increase accordingly. Therefore, the municipality’s involvement in allocating and optimizing the use of urban facilities without having access to sufficient resources is impossible. The current article, utilizing analytic-descriptive method, assesses the financial and income system of the municipality of Qom both from sustainable and unsustainable income perspective. An investigation into the statistics and income resources of the city of Qom indicates that the share of sustainable income of the municipality of Qom from the total amount of income was 9 percent in 2011, 11 percent in 2012, and with a slight rise reached 14 percent in 2013. On the other hand, the share of taxes collected from construction, like issuing construction permission and fines for illegal construction and disregarding parking space, had a significant increase in 2013 comparing with the years 2011 and 2012. Therefore, careful supervision over the performance of different districts municipalities, defining profitable projects, encouraging citizens to pay tax and developing infrastructural plans are among the factors contributing to providing sustainable financial resources for the city of Qom.

The current article investigates into the problems in the execution of operational budgeting and has taken into account the case of the budgeting of the municipality of Qom. Attempts are to be made to probe the most important indexes which are related to the problems of execution of operational budgeting and to put forward solutions accordingly. Based on the related literature and also upon the views of the budgeting experts and specialists, such obstacles are referred to as “managerial factors” which are classified in three groups, namely environmental, technical and procedural, and human factors which in turn are assessed by means of fourteen indexes. The method lends itself to a survey research and to test the hypotheses of the research, the required information was collected through questionnaires which were distributed among two groups of viewholders and university professors as well as budgeting managers and experts. The collected data has been fed into the follwoing softwares for further analysis; SPSS, EXCEL and EXPERT CHOICE. The results of the study show that the obstacles to the establishment and execution of operational budgeting in the municipality of Qom are managerial factors. In effect, based on the views of the participants from the two sample groups, the problems of the execution of the operational budgeting are 1)human factors, 2)technical and procedural factors, and 3)environmental factors, respectively, which are related to managerial factors. Thus, it is suggested that in the process of execution of the operational budgeting such obstacles be identified and removed.