Supervision of the implementation of the state budget in Iraqi legislation - a comparative study - Second Section

Section: RESEARCH
Issue
Vol. 16 No. 47 (2011): Volume 16 Issue 47
Published
Aug 4, 2025
Pages
125-155

Abstract

This control is exercised by an independent body from the executive branch, which is the most important of the administrative control and legislative control because the administrative control did not go beyond the control of the administration itself in accordance with the laws and regulations and instructions set by the parliamentary oversight, especially if this control is subsequent to implementation, after the implementation of the budget itself It is not enough to monitor the work of the executive branch. The legislature can not simply examine the final account and know all the details of the implementation of the budget and its various operations. All this makes it necessary to resort to an independent private body to examine the implementation of the budget. Azana and the audit and audit of financial accounts on the basis of documents collection and disbursement, and try to detect the violation of what has been approved by the Parliament on the basis of the final account of financial management study seriously and hold those responsible for violations

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Author

Abd Al-Basit Jasim

Public Law, Faculty of Law, University of Mosul, Mosul, Iraq

ORCID

Identifiers

https://doi.org/10.33899/alaw.2011.160581
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