Identifying barriers to the establishment and implementation of operational budgeting in law enforcement

One of the reforms in our country's budgeting system, in accordance with Article 138 of the Fourth Development Plan Act, is the move to "operational budgeting" which emphasizes the performance of governments. Operational budgeting requires cost accounting to determine the cost of services provided by all NAJA subsidiaries, and the need to access the cost of services requires the use of accrual basis accounting as provided in note 26 The government's fiscal rules are those of the users of the public budget.

This study was applied in terms of purpose, and in terms of data collection method. In the qualitative section, using data base theory approach with purposeful and theoretical sampling, in-depth interviews and expert opinions (expert and academic) of operational budgeting were collected and data (barriers) were collected in three stages of open coding, axial and selective coding. Using content analysis of upstream documents, the design model and model validity were confirmed by fuzzy triangular Delphi technique by 25 knowledgeable operational budgeting elites. In the quantitative section, the barriers obtained by using the "A. H. Ranking, and finally, cluster analysis, provided guidelines for establishing and implementing operational budgeting.

The findings of the present study showed that the barriers and limitations of operational budgeting in law enforcement include: planning and policy making, management, organizations, regulations, preparation and approval, credit allocation, accounting and reporting system, supervision. And auditing, indexing and standardization are undergraduate work and education.

In the present study, barriers to establishment and implementation of operational budgeting were identified and after ranking barriers, guidelines and gantt chart of its establishment in the Police Prevention Police were compiled.