الرقابة البرلمانية على تنفيذ الموازنة العامة للدولة في ظل الدستور العراقي لعام 2005

Abstract

Hence, it is clear that the budget should go through another stage, the stage of implementation after completing its first three stages of preparation, adoption and implementation. The benefits of this oversight are summarized in ensuring the proper management of public funds and the extent to which the estimates of revenues and expenditures apply to what is already achieved. It also allows from the political point of view of the parliamentary councils to see how the executive authority allocates the expenditure and collection authority granted under the Budget Law . In other words, the financial control of the implementation of the budget derives its importance from the need to implement it as issued by the legislative authority on the one hand, and the need to implement it free of all waste or waste of state funds on the other hand, and therefore it was necessary to find control to ensure the achievement of these considerations , In theory from the importance of monitoring the implementation of the budget. In practice, the methods of this control are many and varied, and the forms of each type vary from one country to another and with the different time period it faces