There is no doubt that governments seek to achieve operational efficiency for any of the spending sectors, which is the efficiency that includes achieving maximum value for money and efficiency that aims to achieve the ultimate goals of government policy. In this research, the two researchers seek to measure the operational efficiency of some sectors of spending in Iraq, which are (investment spending (represented by spending on infrastructure), spending on education, and spending on health)

more »

... ing the period 2005-2019 using data envelope analysis that makes each year of the budget year a unit. make a decision. The research found that the efficiency of spending goes towards less spending in the budget, meaning that with the increase in spending, there is no improvement in performance indicators, meaning that the increase in spending on the studied sectors without leading to improvement in performance indicators indicates that there is great waste in spending on these Sectors. The study recommends the possibility of reducing spending instead of the volume of waste in spending, which gives the same performance results in the case of reduction, or the adoption of the budget of programs and performance to improve performance indicators of the ministries spending on them.