The Public budget of the state is deemed as a mirror reflecting all the state activities and functions in all political, economic, social, cultural and military fields. Furthermore, It is also considered one of important fundamental issues to the State to perform the functions conferred upon it in the management of the national economy and directing it in accordance with the set plan. The public budget can be defined as a financial plan issued annually by legislative deed determining the public expenditure and revenue, in which the state leads its role in carrying out its administrative functions and the implementation of economic and social plans. Moreover, the public budget has several stages prior to issuing it. The first one is preparation in which every ministry to prepare a Bill budget in line with the overall objectives of the plan for economic state, and then the Ministry of Finance to prepare the state budget project after its study of the Bill budget for each ministry separately, taking into consideration creating some kind of balance between expenditure and revenue in order to get parliament's approval on the Bill of the public budget.