Legal Means to Protect Public Funds in Iraq (Comparative Study)

Public funds in any country are considered sacred funds that are surrounded with care and legal protection that is consistent with the desired goal of the service that these funds provide to segments of society in general, without exception, through the freedom to enjoy this service, its freeness, and the general use of it, as they are public facilities that are distinguished from private facilities owned by people, which If its services are provided to a specific segment of society, the service will be for a price with certain restrictions imposed on its enjoyment, in addition to specifying the segments that can benefit from it, contrary to what we have indicated regarding the enjoyment of public utility services. Therefore, we note that most countries, are seeking to establish special legislation for the operation of these facilities, so as to provide the necessary protection for them since the services they provide are related to the general public without exception. 1- Research objectives-: The research aims to identify the legislative shortcomings in Iraqi legislation regulating the protection of public funds and finding effective legal means to protect these funds. 2- Research methodology-: The descriptive and analytical approach was relied upon, as well as the comparative approach to the legislative texts related to the protection of public funds in Iraq, comparing them to the legislation of other countries.