Abstract: The current study aims to identify the necessary requirements for employing the estimated budgets in supporting the two functions of planning and controlling in the Saudi municipalities. To achieve these objectives, the case study and descriptive analytical methods are adopted. A questionnaire has been used as a tool to collect data. Also, Statistical Package for the Social Science (SPSS) is used in order to analyze data. The study concluded that, one of the most important requirements for using the estimated budgets in supporting the functions of planning and controlling is the used scientific methods in preparing the estimated budgets. Based on the aforesaid conclusion, the study set a number of recommendations which are: using scientific methods in preparing the estimated budgets in the Saudi municipalities, urging budget-makers to review the budget clearly and effectively and to implement a good system to motivate employees in Saudi municipalities to prepare budgets and providing modern techniques for preparing and implementing the estimated budgets in the Saudi municipalities.
Wafy Saad Al Shammari and Alia Abdel Hamid Aref, 2018. The Requirements of Activating the Role of Estimated Budgets in Supporting the Two Functions of Planning and Controlling at the Level of Local Units (An Applied Study on the Municipalities of Riyadh Region). The Social Sciences, 13: 637-642.