The study aims to investigate the relationship between government revenue size and actual expenditure through the closing account result of the Jordanian government. To achieve this aim, the study performs an analytical study based on the descriptive analytical approach to identify the relationship between the revenues size and the actual expenditure through the closing account result of the Jordanian government. In doing so, the study relied on several scientific references related to the different variables of the study depending on the selected related literature and previous studies. Statistical methods were also used to analyze the data of the study in the form of actual data obtained from the general budget department and the related information published by the ministry of finance in Jordan (2007Jordan ( -2016. The results of the study indicated the finding of a statistical significant correlation between the revenues size variables and the total actual expenditure, from one side and the final government report (surplus, deficit) in Jordan, on the other side. There was also a reverse correlation between the actual revenues size and the size of foreign grants from one side and the final government report (surplus, deficit) in Jordan, on the other side. There was a positive and significant correlation between the current expenditure and the actual capital expenditure coming from the closing government account (surplus, deficit) in Jordan. The most significant recommendations suggested by the study are the need to develop and enhance internal and external auditing of the collected revenue dues using effective methods; working on listing all incoming foreign grants in the general budget to be subjected for auditing, developing, increasing internal, external auditing on the current expenditure waste, and feasibility of the capital expenditure.
