Document Type : Reasearch paper
Abstract
The general budget is the instrument that includes the state’s expenditures and revenues for the coming fiscal year. It contains complete data for the state’s expenditures and revenues in an estimated manner. It highlights the importance of the budget in managing the public facility, and that it is obligatory for the purpose of organizing the state’s administration and preserving its funds, and any delay in approving the budget. It leads to a clear imbalance in the functioning of the government process. Because the budget is the lifeblood of the economy, which represents ministries’ budgets, spending ratios, and investment projects, and the issue of the delay in approving the budget is one of the main and pivotal issues. Because the lives and development of societies depend on it, and among the reasons for the delay in its approval are what goes back to the executive authority, some of which goes back to the legislative authority, and other reasons represented by political instability, and Iraq’s total dependence on oil revenues, as these revenues are not fixed, and the lack of a specific and final date. stipulated in the constitution to approve the budget, and finally the lack of professional expertise in preparing the draft budget. This research discusses the reasons for delaying approval of the budget and the constitutional treatment for delaying approval.
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