Abstract: The current study aims to explore constraints that limit the use of estimated budgets in supporting for the two functions of planning and control in municipalities of Riyadh Region of Saudi Arabia. To achieve these objectives, the approach of the case study has been adopted by the researcher. Also, the study has used the questionnaire as a data collection tool and Statistical Package for the Social Science (SPSS) for data analysis. The study concludes that respondents agree to eighteen obstacles that limit the effectiveness of budgets as a tool for planning and control in Riyadhs municipalities in Saudi Arabia. The most important of these obstacles are: the lack of awareness of the importance of estimated budgets and the methods of budget preparation, the absence of a good system to stimulate the participants in the preparation of estimated budgets, the lack of necessary information and statistics and the absence of laws and governmental regulations. Based on the previous results, the study has reached some recommendations, the most important of which are: firstly, raising awareness of preparing estimated budgets and their importance among the employees. Secondly, the necessity of legislation for some laws and governmental regulations that facilitate the preparation of estimated budgets in the municipalities of Riyadh Region in Saudi Arabia. Thirdly, the existence of different methods to stimulate the employees in Riyadhs municipalities is a necessary matter.
Wafy Saud Al-Shammari and Alia Abdel Hamid Aaref, 2019. Constraints that Limit the Use of the Estimated Budgets in Supporting for the Two Functions of Planning and Control at the Level of Local Units: An Applied Study on the Municipalities of Kingdom of Saudi Arabia. The Social Sciences, 14: 100-104.