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[7] \u0648\u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0627\u0644\u064a\u0627\u064b \u0648\u0641\u0646\u064a\u0627\u064b \u0648\u0646\u0632\u0627\u0647\u064a\u0627\u064b \u0641\u064a \u0622\u0646 \u0648\u0627\u062d\u062f.<\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><strong>\u0631\u0627\u0628\u0639\u0627\u064b: \u0642\u064a\u0627\u0633 \u0623\u062b\u0631 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u062c\u0648\u0647\u0631 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0647\u0648 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0625\u0644\u0649 \u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c. \u0641\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0639\u0644\u0649 \u0627\u0644\u0635\u062d\u0629\u060c \u0645\u062b\u0644\u0627\u064b\u060c \u0644\u0627 \u062a\u0639\u0646\u064a \u062a\u062d\u0633\u0646\u0627\u064b \u0645\u0627 \u0644\u0645 \u062a\u0642\u062a\u0631\u0646 \u0628\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u062b\u0644 \u062a\u0648\u0627\u0641\u0631 \u0627\u0644\u0623\u062f\u0648\u064a\u0629\u060c \u0648\u0623\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646\u060c \u0648\u0632\u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0631\u060c \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u0631\u0639\u0627\u064a\u0629. \u0648\u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u062a\u0642\u0627\u0633 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u062d\u0627\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0648\u0627\u0644\u062a\u062d\u0635\u064a\u0644\u060c \u0648\u0641\u064a \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0648\u062c\u0648\u062f\u062a\u0647\u0645\u0627\u060c \u0648\u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0628\u0646\u0633\u0628\u0629 \u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0648\u0645\u062f\u0629 \u062a\u0646\u0641\u064a\u0630\u0647\u0627\u060c \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0645\u062a\u0648\u0642\u0639.<\/p>\n<p style=\"font-weight: 400;\">\u0648\u062a\u0643\u062a\u0633\u0628 \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0623\u0647\u0645\u064a\u0629 \u0623\u0643\u0628\u0631 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0644\u0623\u0646 \u0627\u0644\u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u062a\u0646\u062a\u0642\u0644 \u0645\u0628\u0627\u0634\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0628\u064a\u0646 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \u0623\u0646 \u0627\u0644\u0646\u0641\u0637 \u0634\u0643\u0644 \u0641\u064a 2025 \u0646\u062d\u0648 53% \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u064888% \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u064891% \u0645\u0646 \u0635\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0639\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0646\u062e\u0641\u0636 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a 2.4% \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0633\u0646\u0648\u064a \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0634\u0647\u0631 \u0627\u0644\u062a\u0633\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 2025. [8] \u0648\u0639\u0644\u064a\u0647 \u0641\u0625\u0646 \u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0643\u0644 \u062f\u064a\u0646\u0627\u0631 \u0639\u0627\u0645 \u0644\u0627 \u064a\u0645\u062b\u0644 \u0642\u0636\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0634\u0631\u0637\u0627\u064b \u0644\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u062a\u0642\u0644\u064a\u0644 \u0647\u0634\u0627\u0634\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0623\u0645\u0627\u0645 \u0635\u062f\u0645\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637.<\/p>\n<p style=\"font-weight: 400;\">\u0643\u0645\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0631\u062a\u0628\u0637 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0628\u0627\u0644\u0623\u0628\u0639\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629. \u0641\u0642\u062f \u0623\u0634\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u0639\u0631\u0627\u0642\u064a \u0644\u0639\u0627\u0645 2025 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0641\u0642\u0631 \u0645\u0646 20.5% \u0641\u064a 2018 \u0625\u0644\u0649 17.5% \u0641\u064a 2024\u060c \u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u062a\u0641\u0627\u0648\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0627\u062a \u0648\u0628\u064a\u0646 \u0627\u0644\u0631\u062c\u0627\u0644 \u0648\u0627\u0644\u0646\u0633\u0627\u0621. [9] \u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u064a\u0646\u0628\u063a\u064a \u0623\u0644\u0627 \u062a\u0642\u064a\u0633 \u062d\u062c\u0645 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0641\u0642\u0637\u060c \u0628\u0644 \u0645\u062f\u0649 \u0648\u0635\u0648\u0644\u0647 \u0625\u0644\u0649 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u064b\u060c \u0648\u0642\u062f\u0631\u062a\u0647 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n<p style=\"font-weight: 400;\">\u0648\u0645\u0646 \u062b\u0645 \u0641\u0625\u0646 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0635\u0628\u062d \u0623\u062f\u0627\u0629 \u0644\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0625\u0630\u0627 \u0623\u0639\u0637\u062a \u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u0646\u062a\u062c: \u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0648\u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629 \u0648\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062a\u0642\u0646\u064a \u0648\u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629. \u0648\u0647\u0630\u0627 \u064a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0627\u062a\u062c\u0627\u0647 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0625\u0646\u0645\u0627\u0626\u064a \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 2025\u20132029\u060c \u0627\u0644\u0630\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u062e\u0644\u0642 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0627\u062e\u064a\u060c \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629. [10]<\/p>\n<p style=\"font-weight: 400;\"><strong>\u062e\u0627\u0645\u0633\u0627\u064b: \u0645\u0642\u062a\u0631\u062d\u0627\u062a \u0639\u0645\u0644\u064a\u0629<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\">\u0627\u0639\u062a\u0645\u0627\u062f \u062a\u0637\u0628\u064a\u0642 \u062a\u062f\u0631\u064a\u062c\u064a \u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u064a\u0628\u062f\u0623 \u0628\u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u062c\u0627\u0647\u0632\u064a\u0629\u060c \u0645\u0639 \u062a\u0642\u064a\u064a\u0645 \u0633\u0646\u0648\u064a \u0642\u0628\u0644 \u0627\u0644\u062a\u0648\u0633\u0639.<\/li>\n<li style=\"font-weight: 400;\">\u0625\u0646\u0634\u0627\u0621 \u0648\u062d\u062f\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 \u0644\u0644\u0623\u062f\u0627\u0621 \u0641\u064a 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style=\"font-weight: 400;\">\u00a0 \u0644\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062e\u0627\u0631\u062c\u064a.<\/p>\n<p style=\"font-weight: 400;\"><strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/p>\n<p style=\"font-weight: 400;\">\u0625\u0646 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0625\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u064a\u0645\u062b\u0644 \u0641\u0631\u0635\u0629 \u0644\u0625\u0639\u0627\u062f\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642. \u063a\u064a\u0631 \u0623\u0646 \u0646\u062c\u0627\u062d\u0647 \u064a\u062a\u0648\u0642\u0641 \u0639\u0644\u0649 \u0639\u062f\u0645 \u0627\u062e\u062a\u0632\u0627\u0644\u0647 \u0641\u064a \u0646\u0645\u0627\u0630\u062c \u0641\u0646\u064a\u0629 \u0623\u0648 \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629\u061b \u0641\u0647\u0648 \u0625\u0635\u0644\u0627\u062d \u0645\u0624\u0633\u0633\u064a \u064a\u062a\u0637\u0644\u0628 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629\u060c \u0648\u062a\u062e\u0637\u064a\u0637\u0627\u064b \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0623\u062c\u0644\u060c \u0648\u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0623\u062f\u0627\u0621\u060c \u0648\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u062a\u062f\u0642\u064a\u0642\u0627\u064b 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\u0627\u0644\u0645\u0632\u064a\u062f\u060c \u0628\u0644 \u062a\u062d\u0642\u064a\u0642 \u0646\u062a\u0627\u0626\u062c \u0623\u0641\u0636\u0644 \u0628\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0648\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0645\u0646 \u0633\u062c\u0644 \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0625\u0644\u0649 \u0623\u062f\u0627\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0642\u064a\u0645\u0629 \u0639\u0627\u0645\u0629 \u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n<p style=\"font-weight: 400;\">\u0623\u0634\u0643\u0631 \u0627\u0644\u0632\u0645\u064a\u0644 \u0648\u0627\u0644\u0635\u062f\u064a\u0642 \u0627\u0644\u0639\u0632\u064a\u0632 \u0645\u0635\u0628\u0627\u062d \u0643\u0645\u0627\u0644\u060c \u0639\u0644\u0649 \u0642\u0631\u0627\u0621\u062a\u0647 \u0627\u0644\u0645\u0642\u0627\u0644 \u0648\u0645\u0644\u0627\u062d\u0638\u0627\u062a\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u0635\u062f\u062f\u0647\u060c \u0645\u0639 \u0627\u0644\u062a\u0642\u062f\u064a\u0631.<\/p>\n<p style=\"font-weight: 400;\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p style=\"font-weight: 400;\">[1] \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u0629\u060c \u00ab\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0624\u0633\u0633\u0629 \u0622\u062f\u0645 \u0633\u0645\u064a\u062b \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u0628\u062d\u062b\u0627\u0646 \u0622\u0644\u064a\u0627\u062a \u062f\u0639\u0645 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621\u00bb\u060c 24 \u062d\u0632\u064a\u0631\u0627\u0646 2026.<\/p>\n<p style=\"font-weight: 400;\">[2] \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u0629\u060c \u0628\u064a\u0627\u0646\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0622\u0628 2026.<\/p>\n<p style=\"font-weight: 400;\">[3] Adam Smith International, \u201cWho we are\u201d , and \u201cPublic Financial Management\u201d , 2026.<\/p>\n<p style=\"font-weight: 400;\">[4] Adam Smith International, \u201cTechnical Assistance Facility for Iraq 2.0 (TAFFI 2.0)\u201d , 2026.<\/p>\n<p style=\"font-weight: 400;\">[5] IMF, Iraq: 2025 Article IV Consultation, Staff Report and Informational Annex, July 2025\u00a0\u00a0\u00a0\u00a0\u00a0 .<\/p>\n<p style=\"font-weight: 400;\">[6] PEFA, Global Trends in Public Financial Management Performance \/ PFM Tracker, 2025.<\/p>\n<p style=\"font-weight: 400;\">[7] Transparency International, Corruption Perceptions Index 2025: Iraq, February 2026.<\/p>\n<p style=\"font-weight: 400;\">[8] World Bank, Iraq Country Data and Iraq Economic Update, 2025\u20132026.<\/p>\n<p style=\"font-weight: 400;\">[9] UNDP Iraq, Iraq National Human Development Report 2025.<\/p>\n<p style=\"font-weight: 400;\">[10] United Nations in Iraq, Sustainable Development Cooperation Framework 2025\u20132029, December 2025.<\/p>\n<p style=\"font-weight: 400;\">* PEFA\u060c \u0647\u0648 \u0627\u062e\u062a\u0635\u0627\u0631 Public Expenditure and Financial Accountability\u060c \u0648\u064a\u0639\u0646\u064a \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629<\/p>\n<p style=\"font-weight: 400;\">\u00a0&#8221; \u0627\u0644\u0625\u0646\u0641\u0627\u0642 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