غازي عثمان محمود, and جبار احمد عبد الله. “Studying the Reality of the General Budget for Public Administrative Units in the Kurdistan Region - Iraq and Ways to Develop It”. Iraqi Journal for Administrative Sciences, vol. 9, no. 35, Feb. 2025, pp. 303-28, https://journals.uokerbala.edu.iq/index.php/ijas/article/view/3083.