First – It is responsible for financial planning of the federal budget of the Republic of Iraq in accordance with central directives and the objectives of the state’s general plan, including the preliminary approval of both the operational and investment budgets, as well as planning budgets for the public sector. It organizes unified tables for operational and investment expenditures, prepares instructions, regulations, and authorities for the use of approved budget amounts, and coordinates them in line with defined directions. It approves staffing structures of ministries and non-ministerial entities (manpower plans), ensures the adoption of necessary funds in coordination with relevant authorities, contributes opinions on the financial aspects of various legislations, prepares statistical tables on the financial situation and the federal budget of the Republic of Iraq, and develops methods of financial planning.

Second – The department is headed by a Director General holding at least a bachelor’s degree in the field of the department’s work.

Third – The Director General is assisted by two employees with the title of Deputy Director General, each holding at least a bachelor’s degree.

Fourth – The Budget Department consists of the following divisions:

1 – Expenditures Division: Responsible for the following:

a. Providing opinions to the department on the financial aspects of various legislations.
b. Preparing the instructions for implementing the federal budget of the Republic of Iraq in accordance with applicable laws and regulations.
c. Providing opinions to the department on inquiries received from ministries, non-ministerial entities, or higher central authorities concerning the authorization of spending powers in light of the approved allocations for each entity and in line with the provisions of the annual budget law.

2 – Revenues Division: Responsible for the following:

a. Collecting data and information from ministries and non-ministerial entities regarding actual revenues, the share of public companies and self-funded bodies from public sector profits, and projected revenues for the upcoming fiscal year for the purpose of preparing the draft federal budget law.
b. Providing opinions to the department on financial legislation related to fees, charges, and other revenues that may require amendment to maximize non-oil revenues.
c. Establishing sub-accounts and main accounts for new revenues in accordance with the law.
d. Providing opinions to the department on inquiries from ministries, non-ministerial entities, or central authorities regarding requests for new revenue sources or amendments to fees or charges issued under law.
e. Preparing federal budget forms and discussing proposed revenues from ministries and non-ministerial entities to reach the revenue estimates to be included in the draft federal budget law.

3 – Staffing Division: Responsible for the following:

a. Preparing staff structures of ministries and non-ministerial entities that form part of the manpower table annexed to the federal budget law of the Republic of Iraq, as stipulated in Article 4 of the Staffing Law No. 25 of 1960.
b. Approving the staff structures of centrally funded formations of each ministry or non-ministerial entity.
c. Responding to inquiries regarding internal regulations, organizational structures, laws, and new legislations that require opinions on the possibility of providing job grades or adding job titles.
d. Implementing deletions and creations for the transfer of job grades between members of formations within a ministry or non-ministerial entity, or between ministries and non-ministerial entities, in accordance with the law.

4 – Monitoring Operating Expenditures Division: Responsible for the following:

a. Processing transactions related to additions and reductions that affect the federal budget law, ensuring that such adjustments are considered when preparing the budget for ministries and non-ministerial entities.
b. Transferring funds allocated under the emergency reserve to cover unforeseen expenditures not included in the federal budget law.
c. Responding to inquiries from ministries, non-ministerial entities, and their centrally funded affiliates.
d. Adding amounts related to donations and grants in accordance with the provisions of the federal budget law.
e. Adding amounts to cover costs of services performed by some state entities for others, within the revenues generated from such services, after being recorded as final revenue to the treasury, in accordance with the provisions of the federal budget law and upon confirmation of allocation validity.

5 – Monitoring Investment Expenditures Division: Responsible for the following:

a. Executing transfers from the emergency reserve allocations listed in this ministry’s budget to concerned ministries and non-ministerial entities, in accordance with central decisions, to cover unforeseen investment projects not included in the federal budget law.
b. Responding to inquiries from ministries, non-ministerial entities, and centrally funded agencies regarding investment projects approved within the investment plan and communicated by the Ministry of Planning.
c. Adding amounts related to donations or grants in accordance with the provisions of the federal budget law.
d. Endorsing the inclusion and transfer of amounts for investment projects, increases in allocations, total or annual project costs, or referral amounts communicated by the Ministry of Planning.

6 – Budget Preparation Division: Responsible for the following:

a. Contributing to the preparation of central recommendations on public spending directions and the general principles for developing the federal budget strategy.
b. Preparing the data and information necessary for the budget preparation process.
c. Discussing proposals for operational expenditures for the budget year with ministries and non-ministerial entities according to a set timeline.
d. Preparing the financial statement of the federal budget based on the outcomes of discussions.
e. Drafting the federal budget law for submission and approval by higher authorities.
f. Responding to inquiries from ministries and non-ministerial entities regarding financial aspects of the federal budget year or subsequent years.
g. Reviewing and incorporating approved investment project amounts from the Ministry of Planning within the federal budget law.
h. Preparing a supplementary budget in light of available financial resources.
i. Establishing administrative classifications at the level of chapters (ministries), sections (directorates), and main and sub-accounts adopted in the federal budget law.

7 – Public Sector Budgets Division: Responsible for the following:

a. Preparing planning budget forms and distributing them to public companies and self-funded bodies for completion with next year’s estimates, to be compared with the previous year and projected revenues.
b. Setting dates for discussions of the annual planning budget estimates.
c. Discussing the planning budget of each public company or self-funded body with their representatives, comparing with the previous year, examining reasons for increases, actual revenues, realized revenues, and proposed estimates.
d. Approving the planning budget of each public company in accordance with the law.
e. Responding to inquiries from ministries and non-ministerial entities regarding their affiliated companies and legislations providing for capital increases.
f. Providing opinions to the department regarding approval of funding for salaries and operating expenses of public companies and self-funded bodies, particularly for formations receiving grants from the state treasury.
g. Endorsing transfers affecting planning budgets of public companies and self-funded bodies under each ministry, in accordance with the law.
h. Auditing staffing structures of each public company and self-funded body for approval.
i. Approving planning budgets of each public company and self-funded body.

8 – Coordination and Statistics Division: Responsible for preparing data and statistics related to the staffing structures of ministries, non-ministerial entities, and their affiliated formations concerning job grades, and recording service transfers among them in coordination with the Staffing Division and relevant authorities.

9 – Computing Division: Responsible for the following:

a. Entering all transfer additions and reductions (transfer orders) into the electronic system for the purpose of preparing reports related to accounts.
b. Preparing electronic systems and programs required for budget work, whether for staffing tables, expenditures, or revenues.
c. Printing the draft federal budget law as well as statistical reports and tables related to expenditures, revenues, and planning budgets of public companies and self-funded bodies.
d. Printing official correspondence.

Fifth – Each division mentioned in Item Four of this article is managed by an employee with the title of Director, who must hold at least a bachelor’s degree and have no less than eighteen (18) years of actual service.