Transparency of the public budget in Iraq for the period (2010-2017): A comparative study

Abstract

The aim of the research is to study the possibility of the citizen and civil society in Iraq
accessing financial data on public revenues, expenditures and debts, by making the
government provide budget documents in a timely manner, as well as citizen participation
in various stages of preparing and implementing the public budget, despite the Ministry
of Finance launching a site The open budget portal, but Iraq still gets the late ranks in the
international survey of the open budget due to the existence of a number of obstacles to
making data available at the appropriate time and the lack of opportunities for citizens to
prepare and monitor the budget as well as counting The legislative committees examine
and publish reports on the analysis of the Executive Authority’s budget proposal via the
Internet or not to publish the final accounts report via the Internet and then the research
has concluded that Iraq lacks the application of financial transparency standards in the
period (2010-2017), and it was recommended that we should benefit from the expertise
International institutions for the purpose of enhancing financial transparency in Iraq,
strengthening oversight institutions as well as making available the required documents.