مصادر تمويل الحقوق المالية لموظفي العقود الوزارية في ظل قانون الموازنات الاتحادية العراقية

Abstract All budget laws, especially the Federal Budget Law in Iraq for the year 2023, addressed the sources of financing the financial rights of employees of ministerial contracts, such as financing the salaries of this important segment of employees, in addition to its main objective of financing sectors and developing various services in Iraq and others, and that the financing process in most countries of the world comes through taxes, government investments and loans, but in Iraq, oil is the main and vital sector through which budgets are financed. It is noted that Iraq has been exposed to many economic crises that led to the collapse of the Iraqi economy, which negatively affected financial financing in general. From this, we mention that the demonstrations and the Corona pandemic caused a clear collapse in crude oil, which, as we previously said, constitutes a major source of financial financing and the percentage of reliance on it reaches (95%) of the Iraqi state’s revenues. The collapse in oil also caused a clear deficit in the 2019 budget, and the government resorted to debt by resorting to internal borrowing in the years (2019 and 2020). The delay and failure to approve the Iraqi federal budget affected the entitlements of employees of ministerial contracts. The issuance of job grades for contractors led to a crisis in financing their salaries, but their financing was transferred to the ministries in which they were appointed. The ministries that do not have self-financing faced some difficulties, especially after the issuance of appointments and the transfer of salaried workers to contracts, and then their referral to the permanent staff.