The budget is a central political document for the government that reflects multiple aspects, including the social, economic, political, legal and other aspects, with undeveloped models of budgets pursued by governments, it is difficult for them to reach goals and strategies, the inadequacy of the government budget for its targeted institutional performance constitutes the biggest obstacle towards achieving the set goals and visions, this calls for building and proposing a budget model that measures government institutional performance and seeks to develop it, taking into account the internal and external conditions surrounding each country. The State of Kuwait seeks to achieve the vision of "New Kuwait 2035", and this study looks to build a developed budget model that helps measure government institutional performance in the State of Kuwait and develop it.