Protection of public funds in Iraqi legislation, a comparative study with Egypt and Algeria

Public money is the lifeblood of states at the economic, cultural, social, military and other levels, and its main means of achieving well-being for its citizens. Despite that, public money has been and is still subject to continuous abuses and attacks with the aim of harming it, or benefiting from it, whether from the people in charge of its use or protection or from others, especially After the change of the political system in Iraq that took place in 2003 and the security chaos that accompanied it, and the weakness of the authorities in charge of protecting public funds, and the weakness and apprehension in the application of laws, and the seriousness of the crimes of assault on public funds, the legal systems have taken care of securing protection for public funds in multiple ways. It varies from one country to another, and in view of the wide scope of this protection after the function of the contemporary state differed from its function in the past, as it was limited to maintaining security and order, so its function has now exceeded to include the contribution to economic activity and the participation of individuals in this activity in many ways to ensure the strengthening of the internal security of the state And the external one, which is based on its economic and military strength side by side, and therefore it falls on the shoulders of countries, including Iraq, to ​​enact legalization Set up preventive and deterrent mechanisms and strategies to provide the necessary protection for public funds.

This study aims to review the Iraqi legislation as well as the relevant Egyptian and Algerian legislation and verify its adequacy to protect public money or not, and to know the shortcomings and shortcomings in Iraqi legislation in order to fill the gaps by developing appropriate solutions as well as benefiting from the legislation of the comparative countries.

One of the most important findings reached by the researcher is the absence of an actual and real application of the legislation related to the protection of public funds in Iraq, as well as the weakness or corruption of the regulatory agencies, bodies or authorities that protect public funds, and the existence of loopholes in the embedding law that lead to the failure to retrieve public funds from Persons who committed the act that resulted in harm, as well as the absence of a law regulating the recovery of funds obtained from crimes of assault on public funds smuggled out of Iraq, and also some people assuming leadership and administrative positions while they do not have experience, competence and integrity.