Behalf of the people
Resolution No. ()
Based on what passed the House of Representatives, according to the provisions of subsection (I) of Article (61), item (iii) of Article (73) of the Constitution.
President of the Republic decided on / / 2014
Issuing the following law:
Law No. () for the year 2014
The general budget of the Federal Republic of Iraq for fiscal year 2015
The first chapter
First of all:
A. estimated the federal budget for fiscal year 2015 revenues of $ (99.801875 billion) thousand dinars (ninety nine thousand, eight hundred and one billion, eight hundred and seventy-five thousand dinars) as shown in (Table /o.eradat according to numbers) attached to this law.
(B) calculation of the revenues derived from the export of crude oil based on the average price of $ 60 dollars per barrel and the rate of export of (3300000) barrels per day (three million three hundred thousand barrels per day), including (250,000) barrels per day (two hundred and fifty thousand barrels per day) for quantities of crude oil produced in the province of Kurdistan and (300,000) barrels (three hundred thousand barrels per day) for quantities of crude oil produced by the province of Kirkuk, and that all revenue actually a final revenue of the public treasury of the state to account.
Ministries and departments not associated with the Ministry to register all monetary amounts of the grants that get under the memoranda of understanding with foreign governments or institutions of income once the public treasury of the Federal and the Federal Ministry of Finance re-allocated for the purposes of which was awarded for it in coordination with the Federal Ministry of Planning.
Restrict the amount of donations given to the ministries and departments not associated with the Ministry after the acceptance of the Federal Minister of Finance income once the public treasury of the Federal, that the Federal Minister of Finance allocated to the ministry credits or entity is associated with the Ministry of the Exchange in accordance with the purposes for which it was granted for it.
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 income once the Treasury whether these grants whether donations in the form of technical assistance or the implementation of projects that are under Akiemha speculative in ministry records or organization is not related to the Ministry or the regions and provinces and provincial councils animate the relationship and be accepting cash donations or in-kind and reallocation coordination between beneficiaries and all of the planning and finance ministries federated.
The grants and subsidies unused allocated to government departments and public sector companies the end of fiscal year 2014 in accordance with the accounting standards used to calculate the final exchange amounts amounts calculated and considered excess amounts or paid in excess along these lines down payment allocated to the Department of the grant or the expense of unity in the fiscal year 2015.
Expenditure and deficit
First expenses: –
Allocated amount (125203110783) thousand dinars (one hundred and twenty-five thousand, two hundred and three billion, one hundred and ten million seven hundred and Eighty-three thousand dinars) to expenditures for the fiscal year 2015 distributed according to (field / 3 total expenditures) of (Table / b expenditure by ministries) attached to this law .
(A) an amount of (45226214070) thousand dinars (forty five thousand and two hundred and twenty-six billion, two hundred and fourteen million and seventy thousand dinars) for the expenses of projects distributed according to (field / 2- expenses of the investment projects (Table / b expenditure by ministries) attached to this law.
(B) an amount of (79976896713) thousand dinars (seventy-nine thousand nine hundred and seventy-six billion and Thmaúmaúh ninety six million, seven hundred and thirteen thousand dinars) for ongoing expenses in accordance with the (field / 1- current expenditures of the (Table / b expenditure by ministries) attached to this law.
(C) The sum of (125000000) thousand dinars (one hundred and twenty-five billion dinars) contingency reserve within the provisions of other expenses to the budget of the Federal Ministry of Finance out of the assignments mentioned in item (i-b) referred to above.
(D) The provision of 3500000000 thousand dinars (three thousand and five hundred billion dinars (l) the reconstruction and development of the regions and provinces projects including Kurdistan) out of the allocations referred to in clause (i / a) of Article (2) above is distributed according to the population of each province and implemented as follows: –
1. Conservative provide reconstruction conservative districts, counties plan has been approved by the Provincial Council of the Federal Ministry of Planning (in coordination with the Councils and districts) for the purpose of examination and approval to take into account the hardest hit in the province areas and that the distribution of maintaining the districts and areas associated with allocations out according to population ratios after excluding strategic primers that more than one hand or benefit from the elimination of not exceed the cost of the new strategic projects for 20% of the province allocations.
2. The conservative exclusively implementation of the reconstruction plan approved and the provincial council responsible for monitoring implementation.
(E) depends amount equal to $ 2 for every barrel of crude oil producer in the province, and (2) a dollar for every barrel of crude oil refined in refineries conservative and (2) a dollar for every 150 cubic meters of natural gas producer in the province, and to allocate an amount of (1752237651) thousand dinars (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty and one thousand dinars) as projects to the provinces and territories from producer continued allocations referred to in clause (i-a-) of Almah (2) above and the amount remaining $ (1752237651) thousand dinars (one thousand seven hundred and fifty-two billion two hundred and thirty-seven million six hundred and fifty and one thousand dinars) and the runway within the table (and) attached to this law shall be disbursed to keep producing at check increase in the source of crude oil revenues and to maintain the right to dispose of and use, including not More than 50% of the allocations referred to above for the purpose of importing electric energy or the provision of services to maintain and clean and ongoing expenses, according to the needs of the province, and to be a priority spending areas hardest hit by the production and oil filter and environmental protection projects, and through the conduct transfers required coordination with each of the Ministries of Finance Planning and federated, and that is a computational adjustments after audited by the Federal Office of Financial Supervision of the subsequent year’s budget for the purpose of securing a difference (US $ 3) for the remaining share of each province produced.
Second: – deficit
A total Ajmal planned deficit of the general budget of the Federal fiscal year / 2015 (25401235783) thousand dinars (twenty five thousand four hundred and one billion two hundred and thirty-five million, seven hundred and eighty-three thousand dinars) and cover the deficit of the internal and external borrowing and cash retained in the Ministry of Finance account Federal savings rate is expected to increase the sale of the source of crude oil prices or increase crude oil exports.
According to the details set forth in the following: –
(B) authorizes the Federal Minister of Finance to continue to borrow for the purpose of bridging the projected deficit in the federal budget: – from: –
1. The International Monetary Fund, complementing the amount of (4.5) billion dollars (four billion five hundred million dollars).
2. World Bank, complementing the $ 2 billion dollars (two billion dollars) during the year / 2015 allocated of which $ 355 million dollars to the Ministry of Construction and Housing-3 for the purpose of financing highway traffic.
3. The use of the Special Drawing Rights of up to SDR (1.8) billion dollars (one billion, eight hundred million dollars).
4. domestic borrowing, including issuing orders and Treasury bonds.
(C) authorize the Ministry of Finance to borrow an amount (500000000) dollars (five hundred million dollars) from the Islamic Development Bank to allocate an amount of (225 million) dollars (two hundred and twenty-five million dollars) to the Ministry of Construction and Housing for the purpose of financing the rehabilitation of Highway No. 1 / and that the remaining amount is used for projects other ministries in agreement with the Islamic Development Bank.
Third: – is related to the Ministry and allocations contingency reserve amounting be financed remaining allocations of current expenditures, including the ruling sovereign expenditures of the ministries and agencies (18150865022) thousand dinars (eighteen thousand, one hundred and fifty billion eight hundred and sixty-five million and two and twenty thousand dinars) and distributed in accordance with the table (and ) attached to this law when you check extra cash for increasing amounts of crude oil exports, the source or the increase in the selling price of crude oil source.
General and Final Provisions
Limits the exchange of credits main accounts of expenses (compensation of employees, supplies services, intermediate goods, asset maintenance, capital expenditures, grants, subsidies and debt service, interest and other expenses, commitments and contributions and foreign aid, special programs, social welfare) and the expenses of the projects approved in the general budget of the Federal Republic Iraq by the Federal Minister of Finance, and the concerned minister or the head of the body is related to the Ministry, purses or head of the provincial power exchange Council directly in the light of the Allocations within the annual budget and for the purposes specified under the spending approved by the Federal Minister of Finance may not enter into a commitment to certifying plan more than what is intended in the federal budget.
Article – 4 –
Federal Minister of Finance the power to conduct transfers between funds the general budget of the Federal Republic of Iraq ratified in the annual federal budget at the level of the doors, sections, chapters and articles, species and sequence type and for each individual case, has the right to authorize the ministers and heads of departments not related to the Ministry, governors and heads of provincial councils is associated province authority to conduct transfers between funds the federal budget of the Republic of Iraq approved in the federal budget annual rate not exceeding 10% (ten percent) of the unit exchange for the unity of the other exchange is reduced allocations except for credits of investment projects, taking into account the provisions of subsection (8) of section (9) of the Financial Administration Act No. (95) for the year / 2004 that are not transfers of capital project expenditure allocations to current expenditures.
Prime Minister of the Federal and Federal Minister of Finance jointly amounts approved for use (contingency reserve) set forth in item (i / c) of Article (2) of the Act for the payment of necessary expenses after the entry into force of this law, if there is an urgent need to spend without being restricted (local spending ) and the lack of allocation to cover this need Reduction (3) billion dinars (three billion dinars) for each case, and if it exceeds the limit mentioned amount rely Cabinet approval of the federal proposal of the Federal Minister of Finance and the Federal Minister of Finance to prepare regulations for the use of the contingency reserve allocations within the Implementing Regulations of the general budget Annual Federal.
First of all
Using the approved appropriations in this Act until 31 / December of the fiscal year / 2015.
Restrict the income earned during the fiscal year 2015 revenue of the general budget of the federal till 12.31.2015 The income received after the end of the financial year / 2015 are recorded revenue of the general budget of the federal fiscal year / 2016.
Article -7 –
Shall not make any transfers within the allocations (Acts and regional development projects and the provinces) between the provinces.
Article – 8 –
Authorizes the Minister of Municipalities and Public Works validity of federal transfers between own resources to the budgets of municipal institutions within the same province and conduct transfers within the goods and services account for each municipality Foundation.
Article 9 – –
First of all:
The share of the province of Kurdistan determine TONGS (17%) of the seventeen percent of the total expenditures shown in the table / ruling H.alinvqat) attached to this law and paid by the Federal Ministry of Finance.
The proportion (17%) of seven-year-percent for the Kurdistan Region of the total actual spending (current expenditures and expenses of the investment projects) of the general budget of the Federal Republic of Iraq ratified after excluding expenses of the sovereign (the House of Representatives, the Presidency, Council of Ministers, Ministry of Foreign Affairs, Ministry of Defense, wage negotiations and legal claims of debt, wages scrutiny of international auditing firm and the Committee of Financial Experts, to contribute to the cost of crude oil production source, the benefits of World Bank loans, the benefits of IMF loans, interest on other foreign loans, interest on bonds remittances public treasury, benefits bonds to extinguish the external debt of the private sector, the amounts of Arab and international contributions, travel and Nationality Directorate and the leadership of the border forces and projects of border crossings expenses, the National Security Council, debt settlement abroad, wages for transporting crude oil source via Turkey, premiums bilateral agreements with the Paris Club countries and countries outside the Paris Club, the benefits of all premiums bilateral agreements with the Paris Club countries and countries outside the Paris Club, the payment of the value of the versions of the old treasury transfers, cash settlement small private sector debt abroad, co-financing, port projects, railway projects, dam projects, Project Management atmosphere , premiums IMF loans, premiums World Bank loans and receivables Arab Monetary Fund for the restructuring of Iraq’s debts Convention).
Third, taking into account quotas governorates not organized in a region by population of the total expenditures shown in the table / d expenditures ruling) attached to this law after excluding share amounting to the Kurdistan region (17%).
When you get an increase or decrease in the total federal budget added or expenses reduce the share of the Kurdistan region proportionally with the increase or decrease, taking into account the provisions of clauses (II, III) of this Article, including modifications that take place on sovereign expenditure and the ruling from the transfer of allocations to the general expenses of the same the ratio mentioned above and the Federal Ministry of Finance to hold settlement calculates the share of the Kurdistan region in the light of the actual expenses for prior years shown by the final accounts approved by the Federal Office of Financial Supervision.
Allocating a percentage of allocations of federal land forces of the Iraqi army to the Peshmerga forces according to population ratios as part of the Iraqi security system.
Article 10 –
First of all: –
The Federal Office of Financial Supervision in coordination with the Office of Financial Supervision of the Kurdistan region of calculating and determining federal income withdrawn in the region this year and the Ministry of Finance in the region to transfer to the Federal Ministry of Finance monthly.
When the failure of the province to pay federal income withdrawn to the public treasury of the Federal Ministry of Finance to deduct the federal quota under clause (i) of this Article equivalent to the planned revenue in the federal budget and conducting settlement calculations later.
If you do not fulfill any party (the federal government, the Kurdistan Regional Government) oil or financial obligations agreed to in this budget, the other party is also bound to fulfilling its obligations or oil was financial.
Article – 11
Re-examined in the share of the Kurdistan region and governorates not organized in a region in the federal budget for the year / 2015 and beyond in light of the results of the census and the census for the year / 2015 to be in the light of determining the actual amount of the share of the region or province is part of a region in the federal budget for the year / 2016 and display the difference on the Federal Minister for settlement.
Article – 12
First of all: –
Comply with federal ministries and departments not associated with the Ministry b (Table / c) the number of manpower for the ministries and departments centrally funded for the year / 2015 to the present law and Minister of Finance of the Federal At the request of the ministry or organization is not related to the Ministry, the validity of the introduction of grades and modify angel output for the following: –
A development of the grades covered by the political separation by re politicians dismissed Law No. 24 of 2005 as amended.
(B) the development of scores of varieties developed in the ministries and departments not related to the Ministry and enacting a law after the General Secretariat of the Council of Ministers and authentication that is being mandated insurance through transfers from within the current expenditure for each ministry or party is linked to the Ministry.
All stop appointments federal ministries within its formations of public companies, agencies and departments self-funded, which receive a grant from the public treasury of the federal state or loans from government banks to delete grades within the vocabulary of an angel bodies throughout the search when it became vacant due to transportation or referral to retirement or resignation or death.
Ministries and departments not associated with the Ministry is committed to announcing the grades developed within the angel of the year / 2015 in the local newspapers, taking into account the proportions of the population in each province, taking into account to determine the percentage (10%) of the grades developed for the year / 2015 for the purpose of the appointment of the families of martyrs, prisoners and covered by the law of political prisoners Foundation and their families average / 35 for the year / 2013.
A – prevents the appointment of employees in government departments all manner contract with the possibility of renewal of previous contracts in the event of a need to renew these contracts.
(B) The provisions of paragraph (a) above contract with workers in new investment projects and water plants, sewage and electricity, as instructed by the implementation of the federal budget for the year / 2015 in addition to contracting with experts and owners of competencies Advanced cadre accordance with the rules specified cabinet resolutions No. / 280 for the year / 2009 and its amendments and / 297 for the year / 2010 and 29 for the year / 2011.
Article – 13
First: the ministries and departments not associated with the Ministry prior coordination with the provinces when selecting projects and issued each ministry or institution not linked to the Ministry of distribution projects plan and learn provinces out and take into account the population ratios established for each province to ensure the equitable distribution except for strategic projects that benefit the most from the province and lack of overlap between the Projects included in the ministry’s plan and the projects included in the regional development plan and empowers the powers of the minister to the governor on the Declaration and the assignment and execution of projects ministerial (Health, Municipalities and Public Works, Trade, Construction and Housing, Agriculture, Labor and Social Affairs, Culture, Youth and Sports). Without the amount of (10) billion dinars (ten billion dinars) after transfers funds from the ministry account to maintain account with the exception of the proposed projects for the year / 2015 for the modernization of the basic and detailed design of the centers of cities and studies the structural provinces and the study of the development of the desolated areas and the preservation of historic areas and areas of natural heritage and nature reserves natural, to be issued by the Ministries of Planning and Finance Alathaditan schedule projects concerned for each province and empowers the Minister of Finance and Planning Alathadian to issue necessary instructions to facilitate the implementation of it.
Second, the competent Ministry mandated to maintain the implementation of new projects indirect by federal ministries in 1 / July of the current fiscal year.
Third, to maintain the mandate of any ministry of the federal ministries or by jurisdiction for the implementation of projects in the province on account allocations (reconstruction and development of the regions and provinces) allocated to them.
Federal Minister of Finance validity Add allocations for the purpose of extinguishing the predecessor installed from 1/1/2008 until / 12.31.2014 of which was spent as a result of the laws of the window and the decisions of the Council of Ministers after being audited by the Federal Office of Financial Supervision and authentication of the Federal Cabinet on them.
The expansion of the open door of private investment and participation with the private sector by the ministries and departments not related to the Ministry and the provincial limits of competence and form for this purpose a higher committee that the Council of Ministers issued its own exceptions to the relevant laws instructions.
Article – 16
Federal Minister of Finance to increase appropriations and certified to cover to cover the work of the National Center for Laboratories Construction and the National Center for Engineering Consultancy of the Ministry of Construction and Housing up to 50% of the revenue derived from the implementation of those actions exception of section one of the Financial Administration Act No. 95 of 2004 and that the cost the disposal of the amounts for the development centers and support technical and administrative Quadrhma.
Article – 17
First, be borrowing from the Agricultural Bank and Bank mortgage and housing fund interest rate of 2%.
Second: bind all of the Agricultural Bank and Bank mortgage and housing fund distribution of loans to be granted to citizens by the population of each province according to the standards of the Constitution of the Republic of Iraq.
Third: The Ministry of Finance the amount of interest rate amounting to 4% (four percent) of the total loans granted to the project Basmajh residential.
Article – 18
Extinguish the debt owed to the government owed by taxpayers to pay the tax due to the continuation of the official authorities to apply Article 20 of the Budget Law for the year 2008 for the period from 1/1/2009 until 31/12/2011, according to the provisions of paragraph (11) of Section IV of the Financial Administration Act No. (95) for the year 2004 average.
Article – 19
Indeterminacy in state leadership positions (Director and above) unless there is a law degree at the ministry or the organizational structure of the law, according to the ministry or organization is not related to the Ministry. Article – 20. The spas are exempt from the fees of all goods and imported goods by the state departments and the public sector in its name and use it. Second exemption covers above goods and imported goods for government departments and the public sector from governments or donor institutions.Article – 21 – is calculated dues foreign companies operating in the Kurdistan region for the purpose of extracting oil from within the region’s share of $ (17%) and continues to work so. Article -22- All Communications and Media Authority for 2013 and 2014 revenues turned into the public treasury of the federal state account after deducting the amount of its own budget and approved by the Board of Commissioners of the Federal Finance Ministry. Article – 23. First: does not work in any violation of this decision The law does not the public treasury of the Federal bear any additional financial burdens outside the law.
House of Representatives shall not laws that have financial consequences of legislation only after obtaining the approval of the Ministry of Finance. Article – 24. FAFSA link all of the Islamic window of each of the Rasheed Bank and the Rafidain and attached to a bank Islamic Mesopotamia and that is transferred the capital of two windows and Mugodathma of the banks mentioned above to Bank of Mesopotamia Islamic. Article – 25. authorizes the Council of Ministers the development of infrastructure projects determined on according to need ministries and provinces have no more than five (5) billion dollars and implemented on the basis of payment term and that deserves installment after a period of not less than three (3) years from the date of completion, taking into account the share of the Kurdistan region of $ (17%) of the amount above.Article – 26. the Federal Ministry of Finance to stop the funding of all ministries and projects and departments not related to the Ministry and the provinces that do not exceed the percentage of implementation (50%) of the planned until 07/01/2015 to be bound by the ministries and provincial departments is related to the Ministry put controls in contracting companies contracts with execution within specific tables, otherwise the termination of the contract and the Ministry of Planning and Follow-up rates of implementation of these projects and the notice of the Ministry of Finance rates of implementation referred to above for the purpose of enabling them to stop funding.Article – 27. The Council of Ministers set up the Supreme Council for Reconstruction and that is regulated by law within three months. Article – 28. establishes fund the reconstruction of areas devastated by terrorism and is funded by grants and international aid is devoted to his first sum of $ 500 billion dinars runway within Table (f) attached to this law. Article – 29. The Federal Minister of Finance to issue stamp the name of supporting the displaced determine exaggeration in accordance with instructions issued by the Accounting Chamber, in order to impose on all citizens when their review of government departments. Article – 30. abide by the ministries of electricity, telecommunications, Municipalities and Public Works Federal, and the Municipality of Baghdad to activate the collection of wage electricity, telephone, water, sewer and all other fees provided for under its own laws for the services provided to citizens and businesses and factories and government agencies and the public sector and the other for the purpose of increasing their own resources so as to reduce dependence on the federal budget. Article -31- when the employee transfer from the Department of State services centrally funded self or to the private sector bears the ministry or organization is not related to the Ministry half his salary received by the transferee, including the department for two years from the date of his transfer to go a relationship of his constituency final. Article – 32. authorizes the Minister of Finance the power to enter contracts on behalf of the Republic of Iraq to issue guarantees an interview to export and import bank in the United States for guarantees issued by financial institutions for the financial obligations, whether directly or indirectly, to finance the contract Iraqi Airways through its purchase of a number of new civil aircraft of Boink company and up Akiem these aircraft to the dollar during the financial year / 2015. Article -33- impose sales tax on Kartat mobilization of mobile phone networks and the Internet (20%) of the card value (15%) on the purchase of cars of all types of tickets and the Ministry of Finance to issue instructions necessary for the application of this article. Article – 34. The Prime Minister’s proposal of the Minister of Finance to issue remittances treasury or treasury bonds when needed and to cover the dues of oil companies operating in the country that does not exceed the total to 12 billion dollars (twelve billion) by issuing one or multiple versions during the year / 2015. Article – 35. The Ministry of Water Resources sale results Cree rivers and under its proceeds to the public treasury of the State. Article – 36. abide by federal ministries and provinces and departments not associated with the Ministry to buy their requirements from the federal ministries products that not less than the value Added to these bundled products and processed on (25%) of the cost of import value added to them and to the local product prices are not higher than the imported counterparts by more than (10%) taking into account the quality specifications and quality. Article – 37.For the purpose of the contribution of state employees and the public sector in the face of economic challenges and to support our security forces in securing the war requirements against terrorism is the adoption of national savings to the staff of the state system and the public sector issued by the Federal Cabinet. Article -39- each of the Rasheed Bank and the Rafidain Bank to continue lending to public companies, agencies and departments self-funded, which suffers a shortage of resources self for the purpose of salaries and allowances of its members insurance and after the bodies above provide the economic feasibility of the two when borrowing request and that the two banks to schedule repayment of loans granted to the points above and the same purpose and granted to the two above since / 2010 and the end of the year / 2015, which has not been paid so far, according to a timetable as from the date of 01.01.2016 up with a repayment schedule of treasury transfers that have been granted years 2012, 2013 and 2014 to all of the real property Claims Commission and the Bretton prisoners and martyrs. Article – 40. the Federal Minister of Finance in coordination with the Federal Minister of Planning to prepare the necessary instructions to facilitate the implementation of the provisions of this law if passed.