The research aimed to verify the impact of applying the program and performance budget and the “GFMIS" system on environmental activity (an applied study on the Department of Mechanics and Electricity, “Ministry of Irrigation"). The researchers used the theory of allocated funds. The sample consisted of the Department of Mechanics and Electricity, affiliated with the Ministry of Irrigation and Water Resources. The necessary data was collected. Through the financial statements of the Department of Mechanics and Electricity, the study is descriptive. The researchers used the descriptive analytical approach. The study reached a number of results, the most important of which are: - The application of the GFMIS system facilitates the effectiveness of program budgeting and performance, through the application of the program segment, where no expenditure is made on any A section of the budget except after linking the expense to the program that relates to that expense. The application of program and performance budgeting faces some difficulties, such as the need for abundant and accurate information and qualified accounting and administrative staff, in addition to the need for a longer time to prepare it. - Measuring the impact of development programs implemented by the government on achieving sustainable development goals, as well as finding urgent solutions to obstacles and then evaluating performance to ensure the implementation of the goals. Study recommended: - Integrate "expenditure priorities and program performance" in the process of preparing the plan and distributing financial allocations using performance measurement indicators. - Training employees, especially those working in financial planning, and educating them on how to apply program and performance budgets, cost accounting and administrative sciences. - Developing a "capacity-building" plan for the work teams that are formed to find administrative competencies capable of implementing the requirements of programs and performance plans.