الرقابة على تنفيذ الموازنة العامة للدولة في التشريع العراقي

الملخص EN

The role of general balance does not get completed by just preparation, dependence, and application, but it should get through the stage of supervision on applying the general balance in order to make sure of the extent of conformity of the estimations of general balance with what has been really achieved.

The sides of financial supervision vary, there is a precedent, subsequent, or contemporary supervision.

If we look at it from the timing view, we can see an administrative, legislative, or dependent supervision, since we took its source in consideration