الرقابة المالية على تنفيذ اعتمادات الموازنة السنوية الفرعية للبعثات والممثليات الدبلوماسية العراقية

Abstract

The importance of the study lied in two aspects, one scientific and the other practical. In the scientific aspect, the researched worked to enrich scientific research in the field of financial control over the activity of Iraqi diplomatic missions and representations, and raising the subject of studying diplomatic missions and representations in its various aspects. As for the practical aspect, the study addressed the various aspects of financial control over the implementation of financial control over the annual subsidiary budget of Iraqi diplomatic missions and representations, the responsibilities of the supervisory bodies to uncover financial violations, and the role of the administrative bodies concerned with holding accountable those who exceed financial allocations and deterring them. The study aimed to clarify the mechanisms by which financial control is carried out on the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations, to avoid serious financial deviations and violations that lead to obstructing the work of the diplomatic missions and representations from performing their role in a manner consistent with the tasks and duties entrusted to them, and to attempt to alert the competent authorities responsible for diplomatic activity to the importance of financial control, and to grant broader powers and authorities to the oversight bodies to improve the effectiveness and performance of the Iraqi diplomatic missions and representations. The problem of the study was represented in the multiplicity of oversight bodies on the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations, represented by parliamentary oversight and the oversight of the independent bodies, in addition to the oversight of the Audit and Internal Oversight Department in the Ministry of Foreign Affairs. The multiplicity of oversight bodies leads to an overlap in the oversight powers of these bodies, which negatively affects the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations. The scientific methodology that the researcher relied on to complete this study is the analytical method, which aimed to analyze the legal texts issued to organize the mechanisms of disposing of public funds and methods of monitoring them, supported by analyzing the correspondence of the Iraqi Ministry of Foreign Affairs to diplomatic missions and representations to complete the benefit. The researcher decided to divide it into two sections, and allocated the first section to the concept of financial control, which included defining financial control and explaining its importance and the objectives sought from practicing it, while in the second section , this study addressed the types of financial control, which included the types of control in terms of their connection to work and purpose, the types of control in terms of the subject, the types of control in terms of the party that practices it, and the types of control in terms of the time of its practice.