The Legal System of the Higher Education Fund in Iraqi Law

Abstract

The funds of higher education were established in Iraqi universities and institutes under Instructions No. (122) in 1999 as a means to support educational institutions, maximize revenues, untie jams, and activate the role of their employees. These funds carried out fundamental financial tasks as they covered a significant part of the expenses of these important institutions. Despite the importance that these funds have occupied, at least in terms of their scope of work, there is still legislative apathy. The legislator did not regulate its provisions in a specific law showing the nature of work, how to prepare its budget, and clarify the powers of its board of directors, leaving the matter to instructions. We intended to study this fund and get acquainted with its nature, sources of funding, and ways of spending, as it constitutes a good financial support for institutions of higher education and scientific research in Iraq.