Administrative procedures for filing criminal cases against those who misappropriate public funds in Iraq and Algeria

Abstract

This study analyzes the responsibility resulting from the encroachment on public funds, by clarifying the nature of this encroachment through linguistic, jurisprudential, and legislative definitions, and explaining the concept of public funds, which is the subject of these crimes. The study also focuses on the fact that the encroachment on public funds requires the presence of a "presumed element," which is that the encroached upon is public funds, which means that the encroachment on private funds does not apply to the same legal description. The study precisely clarifies the concept of encroachment on public funds by identifying the acts of encroachment and their various forms, such as destruction, sabotage, burning, or any action that affects public funds through illegal means. It also reviews the historical background of the encroachment on public funds in both Iraq and Algeria, while pointing out the legal specificity that distinguishes these acts from other encroachments on funds in general. The study also shows the legal qualification of the state's right to protect public funds, as it is the basis that justifies confronting these encroachments. In addition, it sheds light on the basis of protecting public funds, which is not limited to legal aspects only, but also includes the philosophical basis based on achieving the public interest. The study highlights the importance of punishment. Criminal law is an effective tool for protecting public funds, given its deterrent role in confronting attacks on public property. It also examines the practical and judicial procedures used to enforce laws related to the protection of public funds, while evaluating their effectiveness in reducing these violations.