Reviewing the Reasons for not Achieving the Construction Budget within FourYears in Tehran Fourth Development Plan(Case Study: Civil Road Transportation- Office of Reconstruction and Development Schools-

This study examines the reasons for non-realization of developmental budgets of TehranProvince within the first four years of the Fourth Development Plan (87-84) via acase study on: Tehran Province Housing and Urbanizing, Mines Industries Organization,Road and Transportation, Renovating Schools Office. The purpose of this research is toidentify the problems on the way of non-realization of developmental budgets atTehranProvince and identification of obstacles in this regard. Reviewing issues regarding theimplementation of the budget funding, identifying the barriers to the realization of developmentalbudget, identifying obstacles at the operating cost process and attracting the officials' attention to the organizational and administrative capacities to support the implementationof the budget are the other concerns. Research methods used here is the surveymethod and data collection instrument is a questionnaire that its content validity is confirmedby the experts and its reliability is calculated through Cronbach alpha as 0.9657 inthis study. Statistical community includes the Financial Department, Housing and Urbanizing,Mines Industries Organization, Road and Transportation, Renovating Schools Officestaff at Tehran Province. The sampling technique is based on the organizational conditionsand depends on credit, budget, inventory departments staff and the headquartermanagers totals to 53; One-way ANOVA and Spearman Correlation Coefficient Formulewere applied. The findings of this research show that there is a significant correlationamong the independent variables (delay in budget allocation, bureaucracy, predeterminedschedules, inner-organizational structural problems, inappropriate evaluation of developmentalbudget) and non-realization of developmental budget or the delay in implementationof this budget. This research shows the operating cost process variable is the most influentialfactor in non-realization of developmental budget and/or delays in implementingthis budget in the organizations under the study.