Abstract

This study aims at considering the effect of administrative classification of public budget expenses on improving effectiveness and efficiency of administrative control in public sector departments in Jordan-field study.

To achieve the aims of the study, questionnaire is developed and conducted .The questionnaire is distributed byhand to all financial managers and managers of interior control, heads of administrative control departments whoare (168) in the study Community.

The Community consists of all public sector departments in Jordan whose budgets are among public budget lawno (1) for the year (2013). They are (56) departments. The number of questionnaires distributed to the membersis (168), but only (151) are returned back. Questionnaires that are suitable for statistical analysis are (145) with apercentage of (86.3%) of all distributed questionnaires. A group of statistical analysis methods are usedrepresented in (descriptive Statistic Measures), (One Sample T-Test), and (Reliability Analysis Alpha).

The results of the study indicate that there is a positive effect of administrative classification of public budgetexpenses on improving effectiveness and efficiency of performance of administrative control in public sectordepartments in Jordan. In light of the results that the study came up with, a group of recommendations is put. The most important recommendation is that the necessity to enlarge the use of administrative classification of public budget expenses in departments of public sector in Jordan according to a plain approach due to its effect on increasing effectiveness and efficiency of administrative control of public expenses.

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