The Role of Parliament in Preparing and Overseeing the Budget Comparative Study of Iraqi and Iranian Law

The national budget is an important program for next year’s actions, which is prepared and regulated by the executive branch, then the legislature discusses and approves it, then the government takes over the implementation, but the executive branch may to some extent That the legislature is drawn out and goes beyond budget items or items of government expenditure and government revenues, and this is where the role of overseeing the implementation of the entire budget, including expenditures and revenues related to aspects of financial activity in the state economy, becomes clear. The ideal purpose of this oversight is to ensure the proper management of property and the degree to which estimates are made with actual expenditures and revenues. It is necessary to implement it without squandering and wasting public property; Therefore, oversight is necessary to achieve these two things, and because of the direct and indirect importance of the public budget in the affairs of citizens and its importance in economic rotation and activation of economic, social and political development programs, recognizing the oversight mechanism entrusted to parliament and identifying strengths. And the problems in it and their elimination seems necessary so that monitoring has an effective role in the development of all economic sectors. Parliamentary oversight is recognized as a key role in monitoring and controlling budget implementation measures, and this role is an obvious and logical role in the mechanism of work of other ideas, which is emphasized by the constitution and its tax laws. In particular, This oversight is exercised by the people and for the people by government and political officials elected by the public through the House of Representatives But it is still influenced by policies, parties and oversight. Legislative oversight is one of the parliamentary oversight tools in the constitutional system, as it mainly works to monitor the implementation of the budget. Electing them in the House of Representatives. Oversight of the implementation of the general budget varies from one country to another, according to the political systems in it.