Revision of the state budget structure and presentation

7/26/2015 0:00

Ali Mohsen Keywords
evolution of the concept and content of the state budget over time, is no longer a budget just legislation to legitimize the expenses and revenues in the traditional clauses that were linked to the traditional role of government, it has become an annual plan reflects the plans or the medium and long-term strategies, which are aimed at achieving economic and social goals The development, which is of the form and content of the general budget so as to achieve the provision of understanding of the objectives and programs and provide a clear display offers the possibility of monitoring and evaluation and accountability, and can be linked to the general budget expenses and the contribution of those expenditures in achieving progress and growth towards the desired objectives contained in those national plans and strategies in macroeconomic and sectoral and spatial economic dimensions and the extent of progress in the reality of public services and the infrastructure, and what is the developmental harvest could be achieved from the implementation of programs and projects
and can shorten the factors that led to the evolution of the concept of the state budget and thus display the following factors Method:
1. The form and content of the state budget is linked to the philosophy of the state in its economic-political, and the role of government - depending on was so in economic and social life, and this role has evolved over time to change the philosophy and governance systems, and who arrived in his accession to the government to be in a position (directed and organized) economic and social development after it was their role at the beginning of the emergence of modern governments role (goalkeeper), the upgrading of the role and tasks put governments in a position strategic mind which carries the vision and goals, and then routing turning it into projects and programs in accordance with the models and multiple options (away from the direct role of the government in implementation), create opportunities and an environment suitable for the advancement economic sectors and social welfare and development through the optimal use of resources, and economic and effectiveness efficiently, which is contained in determining the state budget targets in the light of the developments mentioned above, the following:
to achieve sustainable development in order to achieve social welfare.
encourage productive activities and the reduction of non-activities productivity.
reduce unemployment and raise social productivity of labor.
general stability of prices and the reduction of inflation.
attracting foreign investments.
increase national income.
support the trade balance.
achieve security and economic and financial stability.
increase the contribution of the private sector in GDP.
2. growing human development mission, which is the other evolved from being the provision of humanitarian aid, to include checks for people of offering qualitative and quantitative in their lives, and became a reality and a trend that human development and improve the characteristics of the human is the natural gateway to any real development process, and that man does not have to the ultimate goal of development.
3. The growing human role and civil society organizations to participate in the planning and evaluation and accountability, as the Human Development maker as its purpose and the time itself is a tool for change.
4. The growing role of local authorities in light of the spread of democratic systems, which expands from those roles, and is based on the decentralization of the management and development areas, and the consequent of the division of powers and responsibilities and fair distribution of resources, and empower local administrations administratively and financially, and also enable them to plan and drawing operations policies and programs a private development.
5. evolution of the concept of control, because of the development of content and objectives of the general budget on the one hand, and because of the development of administrative and financial systems, including the concepts of strategic planning and concepts of efficiency, effectiveness and economic expansion in performance measurement, and the concepts of quality and excellence and public satisfaction .. etc, because of the expansion of the role of citizens in the political, economic and social life and thus their role in control, so no longer control traditional legislative and financial control scrutinize the commitment limits expenditure and income governed by the budget law, but the evolution of the concept, content and tools to control the direction of achieving other goals, the goals focus on the achievement of objectives, programs and plans that target the budget and focus on those results in terms of quality, efficiency, effectiveness and Aguetsadatha, check the optimal use of resources within the specific priorities in achieving sustainable development on the basis of social justice and social balance.
6. increased risk due to the large opening of the markets and the complexity of the economic, commercial and financial relations, and the magnitude of the risk as a result of the effects of financial crises that occur in other countries , and increases the depth of the risk in countries that rely on specific source or sources of natural resources -as is the case in oil-producing countries such as Iraq where these countries rely on the basis of resource fluctuations affect prices have a direct impact on revenues, all of that arranges a direct impact in the preparation of the general budget and construction and displayed including indicates the medium and long-term goals in the diversification of the production base, and in diversifying the sources of budget revenues, and short-term goals to deal with the fluctuations and financial crises, and in general is bound to the general budget reflects the ability to hedge risk and flexibility to respond to changes and fluctuations.
7. addition to what is stated in the above points, the specificity of the situation in Iraq calls for a development entirely in the form and content of the state budget, as the country suffers and citizens of heavy byproducts of large and backwardness in various aspects of life, as the country faces great challenges and serious disorders, and the circumstances of the country in terms of the transition from an authoritarian system to a democratic system in the absence of cohesion institutional, social and the resulting delay, palaces and corruption, all of this calls for the construction of the general budget and presented a way that reflects the extent to respond to the requirements and challenges and phenomena of serious, and in a form that provides information and data readable and measurement, control and Calendar in the clear objectives frameworks and programs and subject to review, monitoring and Althalil.bad this year's review, which we dealt with the justifications and reasons and conditions of the development of the general budget planning and in form and substance, show in below if the federal public budget for Iraq in the light of the over statement, any how close or after of these requirements:
1. The budget General in the light of other ministries and agencies estimates, which are based on historical data and future expectations are added randomly and in an exaggerated manner so, to provide room for negotiation with the Ministry of Finance (for example, were the ministries and other agencies provided estimates of spending power to the Ministry of Finance more than 300 billion dollars for the year in most years - no more than state revenues by 4-fold), and the intervention of such requests in and take, negotiation processes to reach a certain number, and influence in determining the amount in some cases, the power of the bargaining, political or Aguenaia or in person, and if they have reached the estimates approved a primary large deficit, so they can be amounts of allocations truncated by almost uniform to all, without taking into substantive considerations, priorities and commitments, goals and nature of the activity.
2. Although continue to develop short- and medium-term strategy for the budget, and despite the presence of national strategies directly related to the public budget, such as National Development Strategy (for five years), and poverty reduction strategy, and strategy development of the private sector, and strategies sectoral (energy, health, education, labor and social welfare, agriculture, housing, etc. ..), despite the presence of all those strategies which should be reflected in the building the general budget, but we note the almost complete absence of these strategies in the content of the budget and can not display the current method of knowing the extent to which those strategies in the budget.
3. The growing role of public budgets -as Pina- in the expression of economic and social objectives in human development can touch this role in the General Fund, because of the nature of the preparation and presentation of the budget can not stand or identify the answers to important questions such as:
- What are the economic, social and development goals targeted by the budget? What is the progress that can be achieved when implemented ratios?
- What is Tothiralanvaq in different sectors?
- What is the role of the budget in balance and social justice?
- How check the bridge to gap the shortfall in the infrastructure?
- To what extent match the budget with national strategies allocations and sectoral?
- What is achieved accumulated from previous years to the desired goals?
- How is the size of the projects included, not only in the annual allocation them but the total allocation for these projects (a total allocations for the projects listed more than 200 billion is not reflected in the budget)? How is the sectoral and geographical distribution and the extent to which deprived areas? What are the proportions of what actually check them out?
- What are the tax policy? What are the vessels that target? How much is the size of these vessels? What is the ratio of estimated revenue in light of the size of each pot of these vessels?
- What are the costs of departmental centers in the state, starting from the presidencies of the authorities to the public administrations? What is the ratio of the cost of each center to the size of the production or activity provided? What are attributed to the total expenditure of the public budget?
- How much cover local revenue (non-oil) from operating expenses of the State?
- What is the size of grants, aid and loans to self-funded bodies (by virtue of its laws), and public companies? And what proportion to the total expenditure?
- What are the current fixed expenses (which can not be reduced)? And how it is funded? What are attributed to the oil revenues?
- What is the ratio of the contribution of economic sectors (non-oil) in the composition of GDP? What is the balance in the ratio effect?
​​- What is the status of the balance of trade (non-oil) and the balance of payments?
- What is the size of the domestic and external, benefits and entitlements religion?
- What is the value of private real estate government property (buildings, land)?
- Is there link between the allocation and target (expressed in a project or program)?
It is regrettable that the budget in its current form does not provide adequate or not there are already answers to most of these questions, answers, and this indicates to the size limitations of the data and information offered by the budget (in form and content), and therefore lose their importance and role in the planning and control, control and achieve the desired results in the economic, social and developmental aspects that represent the budget the main tool in achieving them.
The general budget organized on the basis of government accounting, and this is the basis of a minor for providing accurate and useful reading in directing the budget towards the ends and in the provision of management rules and planning and control and optimal use of resources, at a time when the general budget passed in world developments successive which turned the budget from being an annual plan of expenditure and income within tabs accounting rigid, turned into plans and programs that respond to the objectives of the strategic medium and long term, and has seen those developments move the budget to a data help rule Leaders on the optimal utilization of available resources (dubbed administration budget) and then evolved to balance programs and then to planning and programming system that provides the necessary planning, management and control of data, which helps in the optimal use of resources and provide clear rules and specific goals, measuring and evaluating performance at all levels.
We have launched a project to reform the public budget system by more than two years (when I was Secretary General of the Council of Ministers), and we formed a joint team to select the appropriate system to view the balance between Options world followed, cutting the team way whatever in this regard after reviewing the budgets of other countries, and we hope that this project ends real reform alters the shape of the budget and content to respond to the requirements and necessities which we have referred, and to then (the application of a new system), we feel it is necessary to address the current situation by remodeling budget (without prejudice to the government accounting system which is which) by enhancing the display budget General analytical disclosures, can decision-making positions in the executive and legislative branches to understand and stand up to the facts and phenomena and information designated by taking guidance and appropriate decisions, also provide those disclosures rules of important information for all specialists and concerned as well as the media and civil society organizations, professional organizations and the business environment as well as the public at large in.
We offer the below number of important data that must be provided in order to achieve the necessary understanding of the budget, knowing that they are available and can be obtained, attached as annexes with it:
1. public administrations expenses:
detection shows the expenses of administration centers (centrally funded) in the three presidencies and centers ministries bodies and provincial and local administrations.
It includes: salaries, allowances of all kinds, operating expenses, protection expenses (including protections Almnsph from other parties).
2. profits and losses of public companies:
detection shows the revenues and production costs, salaries and wages and other operating expenses and net profit or loss is expected, The cumulative gain or loss and total debt and grants accumulated (currently appears number one is the net profit or loss for each public sector companies).
3. grants and aid:
Detection shows all grants allocated aid to self-financing and other local authorities bodies, and third parties, and the total grants and aid to previous years each hand, and the ratio of total grants and aid to the total current expenditures.
4. energy sector:
(a) oil and its derivatives:
The detection shows:
(a) the total expected revenue from the export of oil.
(b) the total expected gas and oil derivatives export revenue (if any).
(c) the expected net revenues of belonging to the state refineries.
(d) the annual cost oil producer and exporter of all costs. The ratio of production costs to oil revenues.
e sums import of oil derivatives.
(f) of petroleum products processed for the electricity sector and processed:
- Production of the Ministry of Oil.
- imports.
(g) the total amount of support of oil derivatives sold to citizens (at the level of each derivative).
(h) Production and exports are expected oil and gas and oil derivatives for the next five years.
(b) electricity:
The detection shows:
(a) the volume of production expected for the budget year, and planned for the next five years.
(b) the current production costs per 1,000 MW.
(c) the expected revenue size for wages electricity for the budget year and for the next five years.
(d) the volume of investments in power plants, installed capacity, and expenses incurred when they run.
5. Non-oil revenues:
detection shows all types of other income (non-oil), and Taatdhan estimated for each type amount with the vessel or the target volume of activity and the proportion of the amount to that size or activity, including:
- the income tax on individuals.
- corporate income tax.
- customs duties.
- capital revenue.
- financing revenue.
- returns Real State.
- other fees.
- excise duties.
- Share Budget of public companies' profits with revenue-mentioned ratio to the total operating expenses.
6. revealed trade balance revealed the balance of payments.
7. detect local and external debt:
explains detected amount of each religion, type, date, and paid him and the benefits and due dates, and the proportion of that debt to GDP, This includes all loans and advances, bonds and money orders.
8. real estate state property:
A statement showing the property of the state of the buildings and land and Akiemha book and market, and annual returns for each of them.
9 - capital and investment projects:
detection shows the projects listed for each ministry and hand in terms of the history of inclusion, the total cost for each project, required for the budget year and the amount and rates of implementation.
10. advances:
detection shows the advances granted in the previous year for expenses not included in the budget of the previous year, shows the amount of each advance, type and point of approval and the reason given.
11. private investment sector:
detection projects Investment local and foreign private sector shows the projects granted investment, type and date of the grant of leave and the place and the stages of implementation, expected her and outputs local labor forces that operated leave.
12. Housing:
Report shows the number of housing units and amounts, intended to be implemented during the year and retained from previous years, implemented sector government or by the private sector (investment), their geographical distribution and the proportion of the deficit to the need at the level of each province.
13. Segment reporting:
report (no more than a page) for the core indicators for other sectors:
the agricultural sector, industrial, water resources, health, education Higher, the environment, foreign affairs, labor, Municipalities and Public Works, Construction and Housing, tourism, communications ..).
14. bodies transitional justice:
report shows payments for covered transitional justice laws and the remaining amounts, and administrative expenses for those bodies for the budget year and expenses accumulated in previous years. The presentation of such reports will help decision-makers and policy-makers and citizens in a deeper understanding of the economic, financial and developmental reality and role and contribution of the budget plan in achieving progress in that fact, as that would those clarifications lead to repairs administrative, financial and economic, on the other hand help Calendar and accountability processes.
The indicators that can be drawn from the reality of the budgets of years ago and learned from our analysis of some of the available data and information (outside the display budget), indicate clearly to the serious phenomena, and will be evident and clear to the readers and makers budget law if the offer supplements that we referred .
The lack of transparency in the presentation of the budget does not help, but more devoted to the negatives and the growing risks to the economic and financial situation of Iraq, the time has come in the light of the financial challenges facing the country to the process of a comprehensive review and evaluation hard real reform, and the key to this president is the general budget of the Dolh.an What we presented proposals to improve the presentation of the budget is within the possible and is currently available in order to bring the large gap between the current structure of the budget and what is required and the product in the display, and the future steps necessary in the context of addressing the shortcomings in the preparation, structure and presentation of the general budget, they need to work on the completion of the following steps :
1. To expedite the completion of repair tab and view the budget, initiated by the General Secretariat of the Council of Ministers two years ago and reached the advanced stages of the adoption of the budget programs instead of traditional budget items. Project
2. Change the methodology and style of preparation of the general budget estimates, which is currently based on the collection of these estimates from the bottom to the top in the pyramid of the government and its ministries, and the shift towards building estimates from the top (Economic Committee of the Council of Ministers and the Council of Ministers and in coordination with the Finance Committee and the Economic Commission in the House of Representatives) and determine the limits of the estimates at the level of sectors and ministries and departments based on the government's plan and objectives it seeks to achieve accordance with the priorities.
3. Restructuring of the ministries of planning and finance and private circles on Macroeconomics, revenue, national accounts, the general budget, and improve their performance, and to link their work and outputs systems and data related, which already exist, such as:
- System of National Accounts.
- Government financial data system.
- Balance of Payments System .
- documents and publications issued by the International Monetary Fund.
4. Accelerate the Ministry of Finance in the completion of the proposed central bank of a new system to manage cash budget, by the introduction of the expense of the President of the budget at the central bank Single Treasury Account can the Ministry of Finance through which cash management efficiently and provide them with the necessary flexibility to respond to the spending requirements.
5. The need for the Ministry of Finance take advantage of studies and research in the public finances and the budget arena and has made ​​over the past years, experts and specialists and academics, as well as research institutions and international organizations, and the employment of those studies in the service of the desired development processes in management and financial policy and the general budget in the context of the economy Alkla.anna call on the Ministry of Finance sincere invitation and important to take what we have said and we asked, the subject of attention and take seriously in coordination with the concerned authorities for the good and the interest of our dear and generous people. (B) the total expected gas and oil derivatives export revenue (if any). (c) the expected net revenues of belonging to the state refineries. (d) the annual cost oil producer and exporter of all costs. The ratio of production costs to oil revenues. e sums import of oil derivatives. (f) of petroleum products processed for the electricity sector and processed: - Production of the Ministry of Oil. - imports. (g) the total amount of support of oil derivatives sold to citizens (at the level of each derivative). (h) Production and exports are expected oil and gas and oil derivatives for the next five years. (b) electricity: The detection shows: (a) the volume of production expected for the budget year, and planned for the next five years. (b) the current production costs per 1,000 MW. (c) the expected revenue size for wages electricity for the budget year and for the next five years. (d) the volume of investments in power plants, installed capacity, and expenses incurred when they run. 5. Non-oil revenues: detection shows all types of other income (non-oil), and Taatdhan estimated for each type amount with the vessel or the target volume of activity and the proportion of the amount to that size or activity, including: - the income tax on individuals. - corporate income tax. - customs duties. - capital revenue. - financing revenue. - returns Real State. - other fees. - excise duties. - Share Budget of public companies' profits with revenue-mentioned ratio to the total operating expenses. 6. revealed trade balance revealed the balance of payments. 7. detect local and external debt: explains detected amount of each religion, type, date, and paid him and the benefits and due dates, and the proportion of that debt to GDP, This includes all loans and advances, bonds and money orders. 8. real estate state property: A statement showing the property of the state of the buildings and land and Akiemha book and market, and annual returns for each of them. 9 - capital and investment projects: detection shows the projects listed for each ministry and hand in terms of the history of inclusion, the total cost for each project, required for the budget year and the amount and rates of implementation. 10. advances: detection shows the advances granted in the previous year for expenses not included in the budget of the previous year, shows the amount of each advance, type and point of approval and the reason given. 11. private investment sector: detection projects Investment local and foreign private sector shows the projects granted investment, type and date of the grant of leave and the place and the stages of implementation, expected her and outputs local labor forces that operated leave. 12. Housing: Report shows the number of housing units and amounts, intended to be implemented during the year and retained from previous years, implemented sector government or by the private sector (investment), their geographical distribution and the proportion of the deficit to the need at the level of each province. 13. Segment reporting: report (no more than a page) for the core indicators for other sectors: the agricultural sector, industrial, water resources, health, education Higher, the environment, foreign affairs, labor, Municipalities and Public Works, Construction and Housing, tourism, communications ..). 14. bodies transitional justice: report shows payments for covered transitional justice laws and the remaining amounts, and administrative expenses for those bodies for the budget year and expenses accumulated in previous years. The presentation of such reports will help decision-makers and policy-makers and citizens in a deeper understanding of the economic, financial and developmental reality and role and contribution of the budget plan in achieving progress in that fact, as that would those clarifications lead to repairs administrative, financial and economic, on the other hand help Calendar and accountability processes. The indicators that can be drawn from the reality of the budgets of years ago and learned from our analysis of some of the available data and information (outside the display budget), indicate clearly to the serious phenomena, and will be evident and clear to the readers and makers budget law if the offer supplements that we referred . The lack of transparency in the presentation of the budget does not help, but more devoted to the negatives and the growing risks to the economic and financial situation of Iraq, the time has come in the light of the financial challenges facing the country to the process of a comprehensive review and evaluation hard real reform, and the key to this president is the general budget of the Dolh.an What we presented proposals to improve the presentation of the budget is within the possible and is currently available in order to bring the large gap between the current structure of the budget and what is required and the product in the display, and the future steps necessary in the context of addressing the shortcomings in the preparation, structure and presentation of the general budget, they need to work on the completion of the following steps : 1. To expedite the completion of repair tab and view the budget, initiated by the General Secretariat of the Council of Ministers two years ago and reached the advanced stages of the adoption of the budget programs instead of traditional budget items. Project 2. Change the methodology and style of preparation of the general budget estimates, which is currently based on the collection of these estimates from the bottom to the top in the pyramid of the government and its ministries, and the shift towards building estimates from the top (Economic Committee of the Council of Ministers and the Council of Ministers and in coordination with the Finance Committee and the Economic Commission in the House of Representatives) and determine the limits of the estimates at the level of sectors and ministries and departments based on the government's plan and objectives it seeks to achieve accordance with the priorities. 3. Restructuring of the ministries of planning and finance and private circles on Macroeconomics, revenue, national accounts, the general budget, and improve their performance, and to link their work and outputs systems and data related, which already exist, such as: - System of National Accounts. - Government financial data system. - Balance of Payments System . - documents and publications issued by the International Monetary Fund. 4. Accelerate the Ministry of Finance in the completion of the proposed central bank of a new system to manage cash budget, by the introduction of the expense of the President of the budget at the central bank Single Treasury Account can the Ministry of Finance through which cash management efficiently and provide them with the necessary flexibility to respond to the spending requirements. 5. The need for the Ministry of Finance take advantage of studies and research in the public finances and the budget arena and has made ​​over the past years, experts and specialists and academics, as well as research institutions and international organizations, and the employment of those studies in the service of the desired development processes in management and financial policy and the general budget in the context of the economy Alkla.anna call on the Ministry of Finance sincere invitation and important to take what we have said and we asked, the subject of attention and take seriously in coordination with the concerned authorities for the good and the interest of our dear and generous people. (B) the total expected gas and oil derivatives export revenue (if any). (c) the expected net revenues of belonging to the state refineries. (d) the annual cost oil producer and exporter of all costs. The ratio of production costs to oil revenues. e sums import of oil derivatives. (f) of petroleum products processed for the electricity sector and processed: - Production of the Ministry of Oil. - imports. (g) the total amount of support of oil derivatives sold to citizens (at the level of each derivative). (h) Production and exports are expected oil and gas and oil derivatives for the next five years. (b) electricity: The detection shows: (a) the volume of production expected for the budget year, and planned for the next five years. (b) the current production costs per 1,000 MW. (c) the expected revenue size for wages electricity for the budget year and for the next five years. (d) the volume of investments in power plants, installed capacity, and expenses incurred when they run. 5. Non-oil revenues: detection shows all types of other income (non-oil), and Taatdhan estimated for each type amount with the vessel or the target volume of activity and the proportion of the amount to that size or activity, including: - the income tax on individuals. - corporate income tax. - customs duties. - capital revenue. - financing revenue. - returns Real State. - other fees. - excise duties. - Share Budget of public companies' profits with revenue-mentioned ratio to the total operating expenses. 6. revealed trade balance revealed the balance of payments. 7. detect local and external debt: explains detected amount of each religion, type, date, and paid him and the benefits and due dates, and the proportion of that debt to GDP, This includes all loans and advances, bonds and money orders. 8. real estate state property: A statement showing the property of the state of the buildings and land and Akiemha book and market, and annual returns for each of them. 9 - capital and investment projects: detection shows the projects listed for each ministry and hand in terms of the history of inclusion, the total cost for each project, required for the budget year and the amount and rates of implementation. 10. advances: detection shows the advances granted in the previous year for expenses not included in the budget of the previous year, shows the amount of each advance, type and point of approval and the reason given. 11. private investment sector: detection projects Investment local and foreign private sector shows the projects granted investment, type and date of the grant of leave and the place and the stages of implementation, expected her and outputs local labor forces that operated leave. 12. Housing: Report shows the number of housing units and amounts, intended to be implemented during the year and retained from previous years, implemented sector government or by the private sector (investment), their geographical distribution and the proportion of the deficit to the need at the level of each province. 13. Segment reporting: report (no more than a page) for the core indicators for other sectors: the agricultural sector, industrial, water resources, health, education Higher, the environment, foreign affairs, labor, Municipalities and Public Works, Construction and Housing, tourism, communications ..). 14. bodies transitional justice: report shows payments for covered transitional justice laws and the remaining amounts, and administrative expenses for those bodies for the budget year and expenses accumulated in previous years. The presentation of such reports will help decision-makers and policy-makers and citizens in a deeper understanding of the economic, financial and developmental reality and role and contribution of the budget plan in achieving progress in that fact, as that would those clarifications lead to repairs administrative, financial and economic, on the other hand help Calendar and accountability processes. The indicators that can be drawn from the reality of the budgets of years ago and learned from our analysis of some of the available data and information (outside the display budget), indicate clearly to the serious phenomena, and will be evident and clear to the readers and makers budget law if the offer supplements that we referred . The lack of transparency in the presentation of the budget does not help, but more devoted to the negatives and the growing risks to the economic and financial situation of Iraq, the time has come in the light of the financial challenges facing the country to the process of a comprehensive review and evaluation hard real reform, and the key to this president is the general budget of the Dolh.an What we presented proposals to improve the presentation of the budget is within the possible and is currently available in order to bring the large gap between the current structure of the budget and what is required and the product in the display, and the future steps necessary in the context of addressing the shortcomings in the preparation, structure and presentation of the general budget, they need to work on the completion of the following steps : 1. To expedite the completion of repair tab and view the budget, initiated by the General Secretariat of the Council of Ministers two years ago and reached the advanced stages of the adoption of the budget programs instead of traditional budget items. Project 2. Change the methodology and style of preparation of the general budget estimates, which is currently based on the collection of these estimates from the bottom to the top in the pyramid of the government and its ministries, and the shift towards building estimates from the top (Economic Committee of the Council of Ministers and the Council of Ministers and in coordination with the Finance Committee and the Economic Commission in the House of Representatives) and determine the limits of the estimates at the level of sectors and ministries and departments based on the government's plan and objectives it seeks to achieve accordance with the priorities. 3. Restructuring of the ministries of planning and finance and private circles on Macroeconomics, revenue, national accounts, the general budget, and improve their performance, and to link their work and outputs systems and data related, which already exist, such as: - System of National Accounts. - Government financial data system. - Balance of Payments System . - documents and publications issued by the International Monetary Fund. 4. Accelerate the Ministry of Finance in the completion of the proposed central bank of a new system to manage cash budget, by the introduction of the expense of the President of the budget at the central bank Single Treasury Account can the Ministry of Finance through which cash management efficiently and provide them with the necessary flexibility to respond to the spending requirements. 5. The need for the Ministry of Finance take advantage of studies and research in the public finances and the budget arena and has made ​​over the past years, experts and specialists and academics, as well as research institutions and international organizations, and the employment of those studies in the service of the desired development processes in management and financial policy and the general budget in the context of the economy Alkla.anna call on the Ministry of Finance sincere invitation and important to take what we have said and we asked, the subject of attention and take seriously in coordination with the concerned authorities for the good and the interest of our dear and generous people.

http://www.alsabaah.iq/ArticleShow.aspx?ID=97040