Legal protection of public property

Public funds enjoy dual legal protection:

1. Civil and administrative protection:
Government agencies are prohibited from disposing of public funds without the approval of the competent authority.

The Ministry of Finance (State Property Department) is authorized to monitor all matters relating to public property.

The state may file lawsuits to evict or remove encroachments on public property.

2. Criminal protection:
The Iraqi Penal Code stipulates several crimes affecting public funds, including:

The crime of encroachment on public funds (Articles 340 and following): This includes intentional damage or negligence that leads to the loss of public funds.

The crime of embezzlement of public funds (Article 315): This is committed by an employee or a person assigned to a public service.

Crimes involving encroachment on state-owned property.

Penalties may include imprisonment or jail, in addition to requiring the perpetrator to pay compensation and recover the encroached property.