The discussion committee consisted of the following professors:
- Prof. Dr. Ban Salah Abdul Qadir — Chairman
- Prof. Dr. Musaddiq Adel Talib — Member
- Prof. Dr. Ayat Salman Shuhab — Member
- Prof. Dr. Ali Hadi Atiyah Al-Hilali — Member and Supervisor
The thesis aimed to clarify the scope of the role exercised by the Federal Supreme Court in protecting public funds and to analyze the constitutional and legal basis of this role. It also examined the extent to which the Court’s judicial applications contribute to the protection of public funds, as well as evaluated the effectiveness of its jurisdiction in strengthening the constitutional safeguards established for public funds and consolidating the principle of legality in their administration.
The thesis consisted of two chapters. The first chapter addressed the conceptual, constitutional, and legislative framework for the protection of public funds.
The second chapter examined the means employed by the Federal Supreme Court to protect public funds in light of its constitutional jurisdiction.
The thesis concluded with several recommendations, the most important of which were:
- Reconsidering the exceptions to the principle of public auction provided for in the Law on the Sale and Lease of State Property by limiting such exceptions to the narrowest possible scope and subjecting them to more precise substantive and procedural requirements.
- Strengthening functional integration between the jurisdiction of the Federal Supreme Court and oversight bodies, particularly the Federal Board of Supreme Audit and the Federal Commission of Integrity, in a manner that ensures coordination between judicial, financial, and administrative oversight.
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Reconsidering the provisions of the Indemnification Law No. (31) of 2015 in order to strengthen guarantees of impartiality and transparency in investigation and indemnification procedures, limit discretionary authority in cases involving damage to public funds, and establish more precise legal safeguards to ensure the prompt recovery of misappropriated or wasted public funds.



