Next Country »
« Back to Country List

Iraq

Open Budget Survey 2017

Downloads:
Country Summary - Arabic Country Summary - English Questionnaire
Transparency

3

out of 100
Read More

Public Participation

0

out of 100
Read More

Budget Oversight

65

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

3

out of 100

Iraq provides the public with scant budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Iraq should prioritize the following actions to improve budget transparency:

  • Publish the Pre-Budget Statement, the Executive’s Budget Proposal and the Audit Report online.
  • Produce and publish a Citizens Budget, a Mid-Year Review, and a Year-End Report.

Public Participation

0

out of 100

Iraq provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Egypt 11/100
Jordan 11/100
Qatar 2/100
Tunisia 2/100
Algeria 0/100
Iraq 0/100
Lebanon 0/100
Morocco 0/100
Saudi Arabia 0/100
Sudan 0/100
Yemen 0/100
Recommendations for Improving Participation

Iraq should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

65

out of 100

The legislature and supreme audit institution in Iraq provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 57/100
Execution/Audit 60/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 78/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Iraq should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analyses of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes a report on the Audit Report online.
  • Consider setting up an independent fiscal institution to further strengthen budget oversight.

Learn More

The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 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.


Open Budget Survey 2010

Downloads:
Country Summary Questionnaire



See more on budget work in Iraq »