The general budget and censorship on it in Iraqi legislation
DOI:
https://doi.org/10.30907/jj.v0i59.468Keywords:
الموازنة العامة، الرقابة المالية, الرقابة السابقة.Abstract
The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from the characteristic and the variety of the tasks in the states activities and the increase of the state's interference as well as the necessity of not losing the states in comes except in the right goals and for building the country, thus there should be an efficient administrative body to undertake the operation of executing the general budget which is a legal act committed by the executive authority represented by the cabinet as a corrective year approach. • A dilemma of the efficiency of these censorious bodies appears with the spreading of the financial and administrative corruption in addition to the loss of the funds of the state and its loss without tangible results of this censorship due to effects and political budgets of the authority parties as well as the retreat of the capacity over ruling the law and the absence of the general role in the ministry of justice because it represents people and to complete the censorious role in referring to courts those who are found guilty .. the pluralism in the censorious devices and the interfering in its job and its weakness to stop corruption needs to review the role of it and to think of consolidating and to survive the role of the financial censorship and to let it perform its job.
References
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القوانين والانظمة :-
دستور جمهورية العراق لسنة 2005 النافذ قانون اصول المحاسبات لرقم 28 لسنة 1940 المعدل .
او سلطة الائتلاف المؤقت رقم 57 لسنة 2004 . أمر تشكيل قانون ديوان الرقابة المالية رقم 31 لسنة 2011.
قانون هيئة النزاهة رقم 30 لسنة 2011 .
النظام الداخلي لمجلس الوزراء رقم 8 لسنة 2014
الرسائل الجامعية :-
سيروان عدنان ميرزا الزهاوي – الرقابة المالية على تنفيذ الموازنة العامة في القانون العراقي طبع مجلس النواب – الدائرة الإعلامية الطبعة الثانية 2014 ، رسالة ماجستير .
علي غني عباس الجنابي – الرقابة على الموازنة العامة – رسالة دكتوراه بجامعة تكريت .
احكام قضائية :- المحكمة الاتحادية العليا رقم 25 / الاتحادية / 2010 في 22/10/2017
List of Sources and reference
Books: -
i. Dr. Zainab Kareem Al-Daoudi - The role of management in preparing and implementing the general budget, printed by Safaa House for Publishing and Distribution - Amman.
ii. Dr. Adel Falih Al-Ali - Public Finance and Financial and Tax Law - Part One - Public Finance and Financial Law Printed enrichment for publication and distribution - Amman.
iii. Robert Finney / Fundamentals of Budgeting - Jarir Library and Amacom translation - New York 2000.
iv. Abdullatif Qutaish - State budget - Al-Halabi Human Rights Publications - Lebanon / 2005.
v. Muhammad Shaker Asfour - Fundamentals of the General Budget - Printed by Al-Masirah House for Publishing and Distribution - Amman, 2009.
vi. Dr. Suleiman Al-Tahawi - Administrative Judiciary - Cancellation Court, printed by the Arab House of Thought.
vii. Dr. Issam Bashour - Public Finance and Financial Legislation - Damascus University Publications 1996.
viii. D. Yusef February - Public Finance, Second Book, State Budget, Second Edition, Damascus University Publications 1997.
ix. Dr. Maher Musa Al-Obaidi - Principles of Financial Control - 3rd edition, Al-Maaref Press, Baghdad / 1991.
x. Booklet of the Constitution of the Republic of Iraq for the year 2005 prepared by Dr. Hamid al-Jabouri Director General of Parliament Affairs - 1st Floor, 2005.
Laws and regulations: -
The Constitution of the Republic of Iraq for the year 2005 in force of the Accounting Procedures Law No. 28 of 1940 as amended.
Or the Coalition Provisional Authority No. 57 of 2004. Order to form the Financial Supervision Bureau Law No. 31 of 2011.
The Integrity Commission Law No. 30 of 2011.
The bylaw of the Council of Ministers No. 8 of 2014
University theses: -
Sirwan Adnan Mirza Al-Zahawi - Financial Control over the implementation of the general budget in Iraqi law. Printed by the House of Representatives - Media Department, second edition, 2014, MA thesis.
Ali Ghani Abbas Al-Janabi - Control of the General Budget - PhD Thesis at Tikrit University.
Judicial rulings: - Federal Supreme Court No. 25 / Federal / 2010 on 10/22/2017
