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Implementing Regulations of the General Budget for the year 2017
1/19/2017 0:00
[rtl]BAGHDAD / Tariq al - Araji
issued ministries of finance and planning Alathaditan, for the implementation of the federal budget of the Republic of Iraq to the 2017 regulations, after being placed in the general framework of the strategy required by the current stage, equalize the need to make the most of the approved financial allocations in thebudget for the recruitment of energies in order to continue the cultural building advanced society Alaraca.otdment FAQ prepared in accordance with the provisions of the general budget of the Federal Law No. (44) for the year 2017 four sections, controls are necessary to coordinate the validity of the ministries and departments not associated with the Ministry and the provincial councils and the offices of inspectors general in the use ofapproved allocations in the budget, and the Implementing regulations of the federal budget for the year 2017 , and the Angels, and instructions and powers of theimplementation of capital project expenditures (investment) for the year / 2017.
Based on the provisions of Article 45 of the Federal Budget Law No. (44) for the year / 2017 we issued the following instructions:
Section first that
the
budget accounts Guide (budget classification) the principle of transparency and inclusiveness and the principle of unity, which spent by the Financial Administration Act and identify side adopted specific in the types of expenses that may manage or unit to deal with, either the federal budget for the year / 2017 law it determines the quantitative aspect allocated public funds ie decide the limits of spending ability (financial allocations) allowed for the administration , which is moving in scope during the fiscal year.
The restriction of state departments the size of expenditure within the limits of the objects of expenditure allocations approved in the budget represents an element "essential" of proper financial planning and good governance elements in the state also stop spending may result in load balancing given year , the amounts that have not achieved disbursed, so in the light of It should provide the ministries and departments not associated with the Ministry shall submit to the Ministry of Finance following the financial statements.
1 -mizan Monthly review
: - which shows the amount of funds received by the department or unit of the Ministry of Finance (Department of Accounting) of assignments budget and include the amounts that were paid from those customizations and demonstrate the exchange with a report which describes the vocabulary of these expenses as "quantity and quality" so that gives balance and a clear picture of what is done by the administration during the past month , both for the actual expenditure and how it was spent or revenue , according to sources collected and therefore the need for liquidity required by the following month , a plan that:
a - sends the trial balance with the report to the Ministry of Finance / Department accounting no later exceeding (10) days from the end of each month.
B - deposited ministries and departments of the Kurdistan region all accounts monthly (trial balances) at a date (10) days from the end of each month to the accounting department in the Kurdistan region and then sent to the Federal Ministry of Finance / Accounting Department.
C - bear the related liability in case of non - submission of financial statements on the date referred to above.
2 - cash budget
: - all circles is committed to organizing the budget monthly cash actual expenses andcash revenues that occurred during the month that includes the cash flows of intermediate accounts (advances and secretariats) as well as cash from creditors and debtors and all calculations relating to financial and accounting aspect of the position statement cash flow in terms of the time required and the amount to be accompanied by the report illustrates the movement in these accounts during the month on the reality of standard forms approved by the Ministry of Finance / Accounting Department promotes it and abide by the ministries and departments not associated with the Ministry and the regions , and to maintain non - performing province and boards of all provinces and is considered these forms of financing requirements.
3 -eradat
: -
A - must under all revenues , including donations, gifts, grants, subsidies and various loans , whether from inside or outside Iraq revenue of "at the appropriate accounts may not download section of expenses or the whole of continued revenue and net under revenue of ", but requires deposit all revenue from various sources in the concerned department open an account with the bank may not be competent to dispose of them or retain a portion of them in fund administration in any way.
B is committed to ministries and departments not associated with the Ministry and the provincial enrollment of all cash amounts of the grants that get under the memoranda of understanding with foreign governments or institutions revenue of "final" to the public treasury of the Federal and the Federal Ministry of Finance re - allocation purposes , which was
awarded for her and in coordination with the Ministry of Federal Planning pursuant to the provisions Article
(1 - II) of the Federal budget Law No.
(44) for the year 2017.
( C ) restrict the amount of donations given to ministries and departments not associated with the Ministry and the provinces after the acceptance of the Federal Minister of Finance income once the public treasury of the Federal and that the Federal Minister of Finance for allocation to the ministry allocations or entity is associated with the Ministry of the Exchange in accordance with the purposes for which it was awarded for her based on the provisions of Article (1 - iii) of the Federal budget Law No. (44) for the year 2017.
( D ) restrict the amount of grants or contributions by governments and institutions ,foreign to the ministries and departments not associated with the Ministry or the provinces and provincial councils under the memoranda of understanding or from the private sector income once the Treasury whether these grants and contributions in the form of technical assistance or the implementation of projects that are under Akiemha speculative in the ministry 's records or entity is associated with the Ministry or the regional and provincial councils relevant provinces and be accepting cash donations or in- kind and reallocation coordination between the beneficiaries and all of the ministries of planning and finance federated pursuant to the provisions of Article (1 - IV) of the Federal budget Law No. (44 ) for the year / 2017.
E - The Ministry of Planning and the Committee of the Committee on Economic Affairs partnership to provide monthly statements amounts of grants received from the accepted and ratified by the Ministry of Finance / Department budget to be adopted within the annual budget of the ministries and departments not associated with the Ministry and the regions , and to maintain non - performing province and provincial councils should be the administration concerned to learn of the Ministry of all financial grant or donation was not mentioned in the statements above.
( F ) should be subject to the provisions Bamam Budget Department / No. 404/36001 on 22.09.2008 and sure enough it under her uncles No. 22391 in
05/05/2011 on computational processors to the subject of cash and in- kind provided to the Republic of Iraq grants by States and international organizations.
( G ) restrict the revenue accruing up to 31.12.2017 The income received after the end of the financial year / 2017 are recorded revenue of the general budget of the Federal / 2018 pursuant to the provisions of Article (6 - II) of the Federal Budget Law No. (44) for the year 2017.
H - taking into account controls work obsolete co - financing of the budget Department under book No. 17971 on 03/11/2014.
I - taking into account the work controls the relevant committee to study and determine the mechanism of dealing with projects funded by foreign loans made by the committee formed under it Diwani No. 86 of 2013 and approved by the Committee on Economic Affairs under her No. Q's / 88 / in 12/2/2014 to work under it .
( J ) on all configurations centrally funded subsidiaries to each ministry or institution not linked to the Ministry of converting its revenue obtained under the laws or regulations in force once and revenue of the public treasury of the state for the purpose of enabling the Department of Accounting of financing the federal budget estimates based on the provisions of Article 31 of the Federal Budget Law No. (44) for the year / 2017 , taking into account what was stated by the provisions of Article 24 of the law referred to above.
K / pay the amount of the tax provided for in item I of Article / 23 of the general federal budget law No. / 44 for the year / 2017 of charge monthly accompanied by a certified report of the competent accountant explains its activity according to the form prepared by the General Authority for taxes for this purpose that does not exceed supply the amount of tax paid to the General Authority for taxes the first half of the month following the expiration of the previous month signed him or his authorized representative with effect from 01.01.2017 , taking into account the instructions number / 5 year / 2015 in all that the text did not respond.
L / The Ministry of Transport completing amounts of fees referred to item II of Article 23 of the general budget of the Federal Law No. / 44 for the year / 2017, containing the amount of interpolation (25) thousand dinars per ticket from the outside travel and the amount of (10) thousand dinars for travel interior in all Iraqi airports and restrict its revenue income once the public treasury for the account of the state and the Department of transportation to issue necessary for the implementation of paragraph controls II above with effect from 01.01.2017 and notice Accounting Service to income earned and converted the public treasury of the state a month to account.
M / we refer to the provisions of Article / 33 of the Federal Budget Law No. / 44 for the year / 2017 Rajin work which, according to the budget uncles No. / 8335 Department of 01.11.2017 and in coordination with the accounting / cash department circle.
N / we refer to the provisions of Article 35 of the Federal Budget Law No. / 44 for the year / 2017 included:
1 / exempted from duties of imported raw materials and components by the productivity of the public sector companies, which will be reflected in its name and used exclusively in the production processes.
2 / exempt all materials, components and paragraphs any of the electrical and mechanical power generation products of solar energy and wind from all fees.
3 / above the provisions of Article shall apply to contracts starting from 01/01/2017.
4 / The contracts signed by the state departments 01/01/2017 Before exempted from fees of all imported goods and commodities, which will be reflected in its name and uses exclusively.
The Ministry of Finance / General Administration of Taxation and the General Authority for Customs and the Ministry of Industry and Minerals to issue necessary for the application of Article controls above.
4 - Monthly consolidated reports
: - Each ministry or organization is not related to the Ministry regions or maintain irregular province or provincial council to prepare a monthly report uniformly about its activities and the implementation of their business, services and functions assigned to its completion and the completion rate stage that the report be Pena " and clear "represents the reality of the actual case without exaggeration to assess the activities of the ministries and government departments and the provinces and the provincial assemblies and control the budget and treasury and knowledge of aspects of the actual spending of public funds and exchange purposes.
5 - Final Accounts
: - requires the spending units commitment to provide the final accounts for the year
/ 2017 to the Audit Court no later than 01.31.2018 for the purpose of conducting business control and auditing them.
Section II
Implementing Regulations of the federal budget for the year / 2017
Article
1 revenue because
of
" the great importance attached by the fiscal policy to the subject of the federal budget revenues so it is imperative for all ministries and departments not associated with the Ministry regions or maintain irregular province or councils the provinces to provide the funds needed to cover public spending and thus create the elements of the implementation of plans and programs contained in the budget and this requires the development of revenue collection from various sources of taxes, fees, fines and fees for services to non - techniques
and other income in accordance with "as provided for in the laws, regulations and instructions related to stressing the need to make utmost efforts to follow up the collection of revenue mentioned in the schedules achieved first , "Powell and not Altmahl or tolerance debts for one reason or another, so it requires a check and verify it and otherwise bear competent employee the damages caused to the public treasury of the state and the emphasis on the failure to comply with any fees, taxes or fines from citizens but the law, and to all ministries and departments not associated with the Ministry , including the provincial councils and deposit the collected revenue in their accounts with the bank and not to retain any amounts in the Fund.
Article 2 costs
a
empowers the competent minister or the head of the body is related to the Ministry, territory or Governor or President of the Provincial Council of the power to exchange directly within the provisions of the main accounts current expenditure (compensation of employees / supplies service / intermediate goods / maintenance of assets / capital expenditure / grants, subsidies and debt service and interest / other expenses / contributions and foreign aid / programs / social welfare) and the expenses of investment projects in the light of the approved allocations within the budget for the year / 2017 and taking into account the availability of funding with the accounting department before the exchange has to authorize the heads of departments of his ministry or the party is associated with the Ministry of the power exchange in whole or in part without the customizations exceeded taking into account the following.
First: "- that is used for exchange in accordance with the approved annual appropriations in the general federal budget for the purposes specified.
Second "- that is the use of funds allocated in the federal budget under the spending plan approved by the Federal Minister of Finance.
Third ": - adherence allocated in the federal budget appropriation may not enter into a commitment to certifying more than what is intended in the budget or not to provide the necessary financial allocations for it in case of insufficient allocation are resorting to transfers, according to the powers set forth in these regulations to ensure that before the exchange process and overtaking on customizations. .
Fourth: - Non - Overture and the Federal Ministry of Finance on the request for any additional extra - budgetary allocations allocations after the enactment of the Federal Budget Law.
Fifth: - take into account uncles General Secretariat of the Council of Ministers No. (g u / 10/1/10303) on
04.08.2009 and its annex Council of Ministers Resolution No. (90) for the year / 2009 on the powers and procedures for granting and approval of contracts and the decision of Council of Ministers No. (30 ) for the year / 2011 Facility book General Secretariat of the Council of Ministers No. (g / 10/1 / 11.2.42 / SH 251) in 27.01.2011 and the decision of Council of Ministers No. (37) for the year / 2011 Facility book General Secretariat of the Council of Ministers ( g u / 10/1/5/4016) on 02.02.2011 relating to the purchase and contracts for the ration card items and the decision of Council of Ministers No. 372 for the year / 2011 generalized copywriters General Secretariat of the Council of Ministers No. u. G / 10/1 / uncles / 36,385 at 13/10/2011 and certainly the book for the Secretariat of the General Council of Ministers No. d. T / 3/41715 in 30/11/2011 on the powers of the awarding of contracts in excess of the powers contained Cabinet decision No. 90 for the year / 2009 and the decision of Council of Ministers No. (56) for the year / 2012 generalized copywriters General Secretariat of the Council of Ministers No. H.z / 10 / 1 / uncles / 5798, dated 15.02.2012.
Sixth: - that are working the controls of the Ministry of Finance / Legal Department and received its letter No. (2437) on 27/01/2010 on wage work extra hours of work and uncles budget No. circle (11015) on 18/03/2010.
Seventh: - refer to the provisions of Article 40 of the federal budget No. / 44 for the year / 2017 Act and referred to the book budget No. / 8389 Department of 01.11.2017 in regards to the Ministry of Water Resources on the sale and investment Output Cree rivers.
Eighth: the competent minister or authorizes the head of the body is related to the Ministry or governor imposed following:
A - charging fees or new services with the exception of sovereign fees approved under the applicable federal laws.
B - modification fees and wages of existing services with the exception of sovereign fees (approved under federal laws).
C - to prepare regulations issued by the competent minister or the head of the body is related to the Ministry or the governor and the notice of the Ministry of Finance aphid and that an exception to the Financial Management Law No. (95) for the year 2004 or any other law be replaced so that the Ministry of Finance / Accounting Department and the Department of the budget to take the necessary in light of this , based on the provisions of Article 24 of the Federal budget Law No. (44) for the year 2017.
d - be notified of the accounting department so for the purpose of enabling them to permanently recorded revenue of the public treasury of the state to account.
1 -atlaq (50%) of the funds generated for the purpose of covering expenses in the case of use throughout the research to pay the dues of previous years and listed its allocations within the budget of the current year funding requires submission to the Legal Department of the sides above for the purpose of the support of the absence of objection legally exchange and support for the financial section in those above the availability of financial allocations for the payment of those dues within the party concerned for the current year 's budget or the use of 50% mentioned above to finance current expenditures within the budget earmarked for the current year.
2 - (50%) of the income earned and the remaining to the formations that have beenlevying fees and fees for services for the purpose of financing the investment projects of service listed allocations within the federal budget for 2017.
As for the provincial council are working Pmaord paragraph a, b, c, (d - 1) through theimposition of fees and charges for services provided by the Council for citizens that.
3 taking into account the false Bamam budget No. / 8391 Department of 01.11.2017 and uncles and Accounting Service No. / 3927 on 02.25.2016.
B confirms this ministry on the necessity of pressure on expenses, reducing and rationalizing that be the goal of government management departments and focus on the re - infrastructure of the ministries and agencies reconstruction is related to the Ministry and the regions and governorates not organized province and the provincial assemblies and the need to follow the accuracy when the disposition of public funds, direct and disbursement earmarked for purposes created exclusively. "
Article 3 General provisions: the
powers of the purchase and implementation of business
1 - the power to purchase
a - Federal ministries and provinces and departments not associated with the Ministry commits to purchase their requirements from the federal ministries of other products or local product but not less than the value added of these bundled products and manufacturers (25%) of the cost import value added to them and to not be a local product prices higher than imported counterparts by more than
10% , taking into account the quality specifications and quality based on the provisions of Article 27 of the Federal budget Law No. (44) for the year 2017.
b - the federal ministries and departments not associated with the Ministry and the provinces apply the provisions contained in the protection of Iraqi products Law No. (11) for the year 2010.
According to the regulations to be issued by the Ministry of Industry and Minerals , based on the book budget No. / 8383 Department of 11.01.2017
c - In the case of apology federal ministries for the processing of goods and services are the purchase, according to the following authorities:
First ": - Reduction (2,000,000) dinars (two million dinars) without mediate the procurement Committee.
Second ": - more than (2000000) dinars (two million dinars) and limit (10,000,000) dinars (ten million dinars) by the Procurement Committee
(no offers)
Third" - more than (10,000,000) dinars (ten million dinars) and limit (100 million (JD) one hundred million dinars) by the procurement Committee to offer three performances in the least to choose the best in terms of price and quality and be a pro by the Committee of the moderation in prices , which constitute the point of contract for this purpose.
Fourth: - more than (100000000) dinars (one hundred million) by one of the methods the contract stipulated in the instructions and implementation of government contracts (2) for the year / 2014 published in Iraqi Gazette number 4325 on 06.16.2014 and controls contained copywriters Ministry planning No. 4/7/15792 on 07.20.2014 Subject to cabinet resolutions numbered (90 and 372 and 56) for the year / 2009, 2011 and 2012 respectively.
D may not be retail purchases of goods and services or exaggerated tenders with a view to introducing them into the powers contained in paragraph / a above and considered buying fragmented if repeated purchase of a particular substance more than once during a single month.
E shall replace the members of the committees purchases related to the purchase of the market and the rate of (1/3) members of the committee on a regular basis in order to preserve "the public treasury rights and determine the duration of the members of the committees mentioned for a period not exceeding six months and may be renewed in any way except in the case absolutely necessary and check the urgent need and may not be beyond the involvement of a member of the procurement Committee again until after the expiration of a period of not less than one year
and taken into account when engaging the financial member of the committees purchases , but would be responsible "for scrutiny and acceptance of documents committees in which he participated both in the exchange or audit.
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