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College of Law, Sumer University

كلية القانون جامعة سومر

P-ISSN: 3081-1082
Researchers in the field of law

The Legal Framework for the Budget Cycle of Local Administrative Units in Iraq (A Comparative Study)

صادق الحسيني
كاظم السلطاني

Abstract

Independent bodies have emerged as an integral part of the modern state structure, driven by the expansion of state functions and the necessity of safeguarding rights and freedoms within a democratic climate. These entities possess financial and administrative autonomy, operating under the Principle of Legality to rectify administrative deviations and ensure structural reform through oversight reports submitted to the Legislature. The Iraqi Constitution of 2005 institutionalized these bodies in Articles (102–108) as a fundamental guarantee against administrative and financial corruption. Critically, these bodies play a pivotal role in supervising the Budgets of Regional Administrative Units. They serve as a constitutional safeguard ensuring the legality of local expenditures and protecting the "self-generated revenues" of governorates from central encroachment or fiscal mismanagement. While such oversight takes an administrative form in Egypt and a judicial form in France, the Iraqi model relies on independent commissions (such as the Federal Board of Supreme Audit) to ensure that regional budgetary execution aligns with local developmental needs and transparency standards, thereby preventing the misuse of fiscal decentralization..

الكلمات المفتاحية: Financial control, administrative units, independent bodies, integrity.

اقرأ البحث

تحميل الرقابة المالية للهيئات المستقلة على موازنة الوحدات الإدارية الاقليمية (دراسة مقارنة) (Arabic)

معلومات النشر

كيفية الاقتباس

صادق الحسيني. "The Legal Framework for the Budget Cycle of Local Administrative Units in Iraq (A Comparative Study)". College of Law, Sumer University, %2026.