The College of Law – University of Baghdad examined the doctoral dissertation titled “Legislative Problems of the Final Account and Their Impact on Achieving Financial Sustainability: Iraq as a Model” by Rawa Kati Masaad in the Public Law on Sunday, November 2, 2025, at the college’s conference hall.
The examination committee consisted of:
- Prof. Dr. Haider Wahab Abboud, Chairman.
- Prof. Dr. Maha Bahjat Younis, Member.
- Prof. Dr. Sanaa Mohammed Sidkhan, Member.
- Prof. Dr. Walid Marzah Hamza, Member.
- Assoc. Prof. Dr. Ammar Fawzi Kazem, Member.
- Prof. Dr. Mohammed Ulum Mohammed, Member and Supervisor.
The dissertation aimed to demonstrate that the final account no longer functions solely in its traditional role of protecting public funds and eliminating financial corruption, but also serves as a guarantee for sustainable public finance, providing a regulatory mechanism to achieve financial sustainability.
The dissertation was divided into four chapters:
- Chapter One: The theoretical framework of the final account, its closure principles, and legal nature.
- Chapter Two: The legislative framework for the stages of the final account.
- Chapter Three: The practical framework, exploring reasons for the absence of the final account, the effectiveness of its oversight, and its constitutionality.
- Chapter Four: Financial sustainability and the impact of legislative problems of the final account on achieving it.
The dissertation concluded with several recommendations, the most important being:
- The necessity to amend Article 110/Third of the Constitution to make the final account an exclusive competence of the federal authority.
-
The need to amend the provisions of Article 34 before issuing instructions to facilitate the implementation of the Federal Financial Management Law, to ensure consistency and integration with Articles 21, 22, and 23 of the House of Representatives Law No. 13 of 2018 (amended), as these provisions are well-developed and compliant with the 2005 Constitution of the Republic of Iraq.
