Public funds in general are the funds that belong to the state, and whether these funds are real estate or movables for which the state provides protection, and on this basis, these public funds differ from private funds that are owned by individuals or individuals.
As Article (27) of the Iraqi Constitution in force for the year 2005 stipulates: (Public funds are inviolable, and their protection is the duty of every citizen. Secondly, the provisions related to the preservation and management of state property, the conditions for disposing of it, and the limits within which it is not permissible to give up anything are regulated by law.