موازنة المحافظة غير المنتظمة في اقليم : دراسة مقارنة == The conservative budget for non - regular in the Territory of (Comparative Study)

Author name: جين ياسر حسين
Supervisor name: علي هادي عطية الهلالي
General topic: Law
Specific topic: Administrative Law
Degree: Master
University: University of Thi-Qar - Faculty Of Law - Department Of Public Law
Language: Arabic
University location: Dhi Qar
First pages: 13T1604 - p.pdf
Abstract: Balancing is the preservation of one of the most important financial instruments owned by local governments , it is played by the nets to measure the level of democratic practice and which is also the determination of the level of the financial and administrative independence to maintain , and which is the social, economic and cultural consequences of unwanted pregnancies by a policy of maintaining the development which should not interfere in principle with the general policy of the State in all fields and the fact that in the field of applied affects all fields they reflect the overall activity of the county , but honestly a mirror of philosophy and the political, economic and social development of the executive authority and objectives of the local and reflect the economic life and to maintain , and thus they represent the best instrument for local decision - making use of the resources available to maintain in accordance with The priorities of the annual plan, which must be in conformity with the policy priorities of the federal State.The budget of the county is the basic document that reflects the extent of the financial independence to maintain which in turn lead to administrative autonomy including lead as a whole to the proper application of the administrative decentralization regime established by the legislature the Iraqi constitution , where the governorates of non - regular territory governed by a decentralized system of both the political and administrative has made the lawmaker difference between political decentralization of administrative decentralization is the difference in the degree and extent and not the difference in nature and substance on the basis that they were both expressions of a single idea and decentralization, including what the multiplicity of in the centers of power , the governorates of non - regular in the region have the right to the issuance of specific legislation on the administrative and financial functioning within the limits of the governorate , spatialdistribution of the legislative authority and is part of the political authorities located within the decentralization policy Consequently, budget (local) to maintain is the local law issued a financial jurisdiction to maintain non - regular in the region , if they are Act of the local legislature.Proceeding from the above discussed the stages of the preparation of the budget of the county and the extent of its independence in the stages of the preparation of the dependence of the local legislature also discussed the budget submission for ratification by the executive authority of the federal government through its reunification with the general budget of the federal government as the legislation from the governorate council which the text of the constitution in paragraph V of the article (122) (not subject to the governorate council and the control or supervision of a ministry or non - linked to the ministry) also the text of paragraph (ii ) of article II and the law of the Governorates of non - regular in the region that the Governorate Council and subject to the control of the House of Representatives, further research in the independence of the preservation of the implementation of its budget, through the examination of the authority granted to the heads of the administrative units and their implementation , as well as the search in the multilateral oversight under which the budget after implementation.
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