Transparency (Open Budget Index) 3/100
The Government of Iraq provides the public with scant budget information.
Public Participation 4/100
The Government of Iraq is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 27/100
Budget oversight by the legislature in Iraq is weak.
By auditor 50/100
Budget oversight by the supreme audit institution in Iraq is limited.
Recommendations
Improving Transparency
Iraq should prioritize the following actions to improve budget transparency:
- Publish an Executive’s Budget Proposal.
- Publish a Pre-Budget Statement, Year-End Report, and Audit Report.
- Publish in a timely manner the In-Year Reports.
Improving Participation
Iraq should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Iraq should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the virement of funds in the Enacted Budget, the spending of any unanticipated revenue, and the spending of contingency funds that were not identified in the Enacted Budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.