The aim of the present study was to design a budget governance model based on organizational policies in Tehran's District 9 Municipality. The study is applied in terms of its purpose and descriptive-exploratory in terms of its approach. The participants of the study included 16 managers, experts, and specialists related to the budgeting field of the District 9 Municipality, who were selected through purposive sampling. The data were collected through semi-structured interviews and analyzed using thematic analysis, Atride-Sterling's thematic network, and MaxQuda software. The analysis process was carried out at three levels of basic, organizing, and comprehensive themes. To ensure the reliability of the findings, Lincoln and Guba's four criteria including validity, transferability, dependency, and confirmability were used. The results of the data analysis led to the identification of 20 basic themes and three organizing themes, including “integrating the program, performance information, and regional resource allocation,” “participatory empowerment of executive units in implementing the performance budget,” and “result-based control and financial-performance accountability of regional activities and projects.” From the combination of these themes, the overarching theme of “integrated, participatory, and result-based budget governance in Tehran District 9 Municipality” was formed. The findings showed that preparing and adjusting the program and scheduling the implementation of the performance budget, budgeting based on desired performance levels, and performance monitoring and reporting of outcomes, each with an average of 4.9, are at the highest priority level. This was followed by empowering managers with an average of 4.8, providing necessary training with an average of 4.6, determining the cost of implementing activities with an average of 4.5, creating an information system and cost accounting with an average of 4.4, a base budget with performance bonuses with an average of 4.3, linking strategic planning with the budget with an average of 4.2, and improving resource allocation with an average of 4. Overall, achieving budgetary governance in the Municipality of Region 9 requires linking goals, resources, and results, informed participation of executive units, and shifting oversight from cost control to performance and outcome evaluation.