Comparative Analysis of the Size of Actual Spending – Current and Investment – and The Federal General Budget for The Year 2023 According to Public Spending Indicators – A Case Study of Iraq

Fouad Abd Ul-Mohsen
Al Jeburi University of Kerbala, Iraq
DOI – http://doi.org/10.37502/IJSMR.2025.8605

Abstract

This study aims to analyze the differences between actual and planned spending in the sectors of the Iraqi state and its various institutions for the fiscal year ending 12/31/2023, and to shed light on the reasons that led to these differences, their economic and social impacts, and the most important recommendations to improve financial planning and implementation.

The study relied on the descriptive analytical approach to achieve its objectives by referring to secondary data issued by the Iraqi Ministry of Finance, and based on spending indicators within the budget reliability axis within the framework of the Spending and Financial Accountability Guide issued by the General Secretariat of Spending and Accountability of the United States, to evaluate the performance of financial management.

The study reached a number of conclusions, the most important of which are: (The minimum requirements for the ordinal classification scores for the spending index were not achieved, which indicates a deviation of the total expenditure proceeds from the ordinal classification scores for the index).

A number of recommendations were formulated, the most important of which are: (The expenditures of the federal general budget should be estimated objectively and in accordance with the requirements of the ordinal classification scores for the spending index).

Keywords: State general budget, current spending, investment spending, performance evaluation.

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