The role of the Federal Financial supervision Bureau in auditing local budgets under administrative decentralization

Abstract

The Federal Board of Supreme Audit is a supreme oversight body that seeks to ensure the proper use of public funds and achieve efficiency and transparency in spending. Its role is particularly prominent in light of the implementation of administrative decentralization, which has granted governorates broader powers in managing financial resources and making decisions. This balance is achieved by creating a balance between the financial independence of local units and the oversight of the central government, as the Board's oversight is a complementary element to ensuring the success of administrative decentralization.

The research aims to enhance the role of the Federal Board of Supreme Audit in auditing and overseeing local administrative units under administrative decentralization and to highlight the confusion and shortcomings in the preparation and implementation of local budgets. To achieve the research objective, the Diwaniyah Governorate was selected for the research. Data obtained from the Diwaniyah Governorate and the delinking departments for the year 2023 were relied upon. The researcher followed two scientific approaches: the descriptive analytical approach in the theoretical aspect and the inductive approach in the practical aspect of the research. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions he reached were the weakness and complexity of the organizational structure of the governorate's financial and administrative department, the lack of clarity in roles and responsibilities, and the administrative levels that do not meet the department's needs to achieve its financial and administrative objectives.

One of the most important recommendations reached by the research is to update and develop the organizational structure of the governorate's financial and administrative department, as this helps improve operational efficiency, enhance coordination between departments, and effectively achieve strategic objectives. This is achieved by reviewing tasks and responsibilities, analyzing how financial and administrative processes are implemented to identify any duplication or redundancy, and clearly distributing roles and responsibilities to avoid conflict and duplication.