This study aims to study the role of balanced scorecard dimensions (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) in evaluating spending efficiency in public universities in the Kingdom of Saudi Arabia: an applied study on the colleges of Qassim University, which is Raising the efficiency of government spending issued by the Authority for the Efficiency of Spending and Government Projects is one of the goals of the Kingdom's Vision 2030. The study will answer the following question: Does the balanced scorecard apply with its following dimensions (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) A role in evaluating spending efficiency in Saudi public universities? The study population consists of the colleges of Qassim University, and a sample will be taken from the administrative leaders in the colleges of Qassim University. The data of the current study was collected using the survey method for the study sample by means of a questionnaire, and data analysis using the statistical package for social sciences (SPSS). The current study found that there is a statistically significant relationship (α ≤ 0.05) between (financial perspective, student perspective, internal operations perspective, learning and growth perspective, community partnership perspective) and evaluating spending efficiency in Saudi public universities. The study recommended several recommendations, the most important of which are: the use of the balanced scorecard in public universities in the Kingdom of Saudi Arabia - as a new method for measuring performance evaluation based on its four axes in an integrated manner in addition to the community partnership dimension - that will achieve its strategic objectives in order to enhance its competitive position, work to attract qualified cadres And the ability to design a balanced scorecard and apply it efficiently and effectively in all colleges, which helps it in monitoring and evaluating the financial and operational performance, and Each college should seeks to identify opportunities to raise the spending efficiency , and to establish an independent unit "Spending Efficiency Unit", to adopt best practices and methods, and to prepare reports and measure the efficiency of spending in the colleges.