Arkabh BSA as an independent body   For the implementation of the state budget

Abdul Qadir Atta, Ammar

	Arkabh BSA as an independent body For the implementation of the state budget
Journal of Administration and Economics
Article 1, Volume 0, Issue 100, 2018, Pages 232-243
Author
Ammar Abdul Qadir Atta
Abstract
The role of the establishment of the state in of providing services to the community and fill the needs of public multi-cast puts to a lot of responsibilities and obligations and project management required by the public interest and the breadth of its activities in the fields of industry, trade, banking and other services and the consequent revenue collection and disbursement of expenses and determine which state budget The implementation of this budget by the government units requires the presence of controlled detailed and effective measures to ensure the proper use of public funds and the absence of waste in public money and achieved control and efficient by having a financial regulator specialized independent Ancoha law and have legal personality independent. The research aims to examine the independence of the Office of Financial Supervision in Iraq and the role played by this Court in the process control and external audit on the implementation of government units in the state budget according to the instructions implementing those budget and that of the most important conclusions of her research is that control of the BSA is control disclosure of financial transactions in violation of laws and regulations, instructions, and not for the Court of jurisdiction, which is one of the basic necessities of the theory of supervision and have recommended search need to consolidate the regulatory bodies of the Diwan of Financial Supervision and the Office of the Inspector General and the Integrity Commission trace powers supervisory and judicial.

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