Phenomenon of Financial and Administrative Corruption and its Effect on Growing Imprest Accounts in Centrally-Funded Governmental Units


  • أ.م.د. بثينة راشد الكعبي
  • أندلس حسن خميس


Iraq has suffered from the growing phenomenon of financial and administrative corruption significantly especially the problem of imprest accounts. clearly this phenomenon reflects the imprest of intermediate accounts, which mediates between the process of payment from the Treasury process, according to the purpose stated in the general budget and the process of registration in the final expense account as it should be closed by the due date, or at the end of the fiscal year. Currently, we see that most of the self-funded government units centrally suffer from the problem of not extinguishing the imprests granted by its due date or at the end of the fiscal year due to the phenomenon of administrative and financial corruption. Some imprests granted by the order of spend despite the lack of appropriations, or the lack of legal justification for granting or these imprests granted as a result of pressure exercised by the higher authorities. This research aims to demonstrate the impact of the phenomenon of financial and administrative corruption on the growing balances of imprests suspended due to the ignorance of laws and regulations the organization of administrative and financial work in centrally-funded government units . The research has reached  found a set conclusions most important is  the relationship between financial and administrative corruption and the accumulation of imprests from year to another, as a result of trespassing  the valid laws and regulations by state officials.