Today on (May 20, 2023)  in the presence of the head of departments and lecturer a symposium entitled (Participatory Budgeting), was presented by Professor (Dr. Talal Mahmood Kadawi) the head of the Accounting department, Where it has been explained about There are many generations of budget preparation, some of which are of a traditional nature. But the current trend is to adopt the participatory budget, which is spreading in many countries. This type of budget represents a major innovation in the participatory governance of local administration and an administrative modernization so that residents can allocate all or part of public resources and participate in decision-making related to the allocation of resources. There are many justifications for adopting participatory budgeting, as it helps in making better decisions and better acquainting citizens with their society. The participatory budget will leave many positive economic, social and administrative effects, At the end of the symposium, a set of questions and answers were raised on this subject