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Iraq

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Iraq

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementProduced for Internal Use OnlyProduced for Internal Use Only
Executive's Budget ProposalProduced for Internal Use OnlyProduced for Internal Use Only
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetNot ProducedNot Produced
In-Year ReportsPublished LateAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportProduced for Internal Use OnlyNot Produced
Audit ReportProduced for Internal Use OnlyProduced for Internal Use Only

As of 31 December 2016, the government of Iraq makes two of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Iraq has published In-Year Reports in a timely manner.

To improve budget transparency, Iraq should publish an Executive’s Budget Proposal in a timely manner, produce and publish a Year-End Report, and publish an Audit Report. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - Arabic Country Summary - English Questionnaire

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.


2010

Downloads:
Country Summary Questionnaire



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