The legislative Authority’s Oversight Of the Implementation of the General budget and its Effectiveness

Abstract

In parliamentary systems, The legislative authority (Parliament) exercises important control over the state’s general budget, There are three types of censorship in terms of time, Oversight may be previous, it may be contemporary, and it may be subsequent to the implementation of the budget through the final account provided by the executive authority. And the reports of the Office of Financial Supervision submitted by (Banana of Financial Supervision), which is one of the independent supervisory bodies specialized in the field of accounting oversight and performance evaluation control. Oversight of the public budget has many goals, and it may have political goals in terms of ensuring that the credits are used according to the legally designated aspects, and these goals may be administrative, represented in the detection of cases of manipulation and embezzlement in public money, and the goal may be financial and economic is to verify the correctness of accounts and the integrity of financial actions, And that the legislative authority exercises control through its multiple committees or through the oversight tools stipulated in the constitution and the internal system, By examining this oversight in Iraq, we find it ineffective for several reasons, including the electoral and party system, the weak level of parliamentary culture, the role of civil society organizations, and external interference.