The role of inclusion in protecting the public treasury and reducing financial damage
DOI:
https://doi.org/10.65263/hjn80c66Keywords:
Inclusion, public funds, public treasury, compensation for damages, grievance.Abstract
The Iraqi legislature, through the Compensation Law, granted broad authority to the public administration to protect public funds and maximize revenues. The law obligates any employee who causes damage to public funds to compensate the state treasury whenever their fault is proven, whether due to violations of applicable laws, regulations, and instructions, or as a result of negligence and dereliction of duty. The scope of this law encompasses all actions that waste or damage public funds, necessitating the activation of oversight and administrative mechanisms to guarantee the rights of the public treasury, maximize revenues, and prevent those responsible from escaping accountability.
These powers are embodied in the authority of the relevant minister, heads of non-ministerial entities, or governors to form investigative committees to determine responsibility and the extent of damage to public funds. The recommendations of these committees are subject to approval or rejection by the highest authority to collect the compensation amount from the employee in question. The law guarantees the employee the right to appeal the compensation decision, starting with a grievance submitted to the administrative body that issued the decision within (30) days, then appealing to the Administrative Court, and finally to the Supreme Administrative Court. The legislator also allows the employee in question to pay the compensation amount in installments according to specific conditions.
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7. Iraqi Guarantee Law No. (31) of 2015, currently in force.
Judicial and Administrative Decisions
1. Decision of the Baghdad Court of Appeal No. (208/Appeal/970), dated January 28, 1970, published in the Judicial Bulletin, No. 1, Vol. 2, 1972.
2. Decision of the State Council No. (11/2002), dated March 5, 2002, published in the Justice Journal, Issue 2, April–May–June, 2002.
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