The Effect the Improvement of Categorizing Country,s Budget Item on Universities Budgeting (Affiliated to Ministry of S.R.T.)

The guidelines for formulating Government Fiscal Statistics (GFS), which is set by IMF is the base of budgeting in 2002-2003. After improving the categorization of the countries budget items, all government organizations; such as universities and higher education institutions are committed to follow new frameworks, in order to achieve the goals of this improvement. Then, its effect is considered by using the questionnaire or the differences in the meaning and McNemare & Mann Whitne Tests and in regard to difference between higher education institutions and other government organizations. Furthermore, these methods include nonparametric statistical techniques and comparable ways for the distribution of two statistical universes. However, the results show that the improvement of categorizing budget items on universities budgetary control, transparency and account income and cost has a positive effect.