{"id":7871,"date":"2025-03-07T10:55:42","date_gmt":"2025-03-07T07:55:42","guid":{"rendered":"https:\/\/en.coagri.uobaghdad.edu.iq\/?page_id=7871"},"modified":"2026-06-14T20:47:03","modified_gmt":"2026-06-14T17:47:03","slug":"financial-resources-division","status":"publish","type":"page","link":"https:\/\/en.coagri.uobaghdad.edu.iq\/?page_id=7871","title":{"rendered":"Financial Resources Division"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: Arial; font-weight: 400;\">The Accounts Division is considered the core of the college&#8217;s operations, having been established since the college&#8217;s inception due to its critical importance in managing expenditures for the college&#8217;s scientific, educational, engineering, technical, and administrative requirements. The division consists of the following accounting units, which are structurally linked to the Administrative Assistant. Its primary focus is to provide the necessary liquidity in accordance with the law for the purpose of disbursement.<\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: Arial; font-weight: 400;\">The division comprises several sub-units:<\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\">\n<ol start=\"1\">\n<li><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Payroll Unit<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Records Unit<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Treasury Unit<\/strong><\/span><\/li>\n<li><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Disbursement Unit<\/strong><\/span><\/li>\n<\/ol>\n<\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: Arial; font-weight: 400;\">Below are the main tasks of each unit:<\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Tasks of the Payroll Unit:<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\">\n<ul>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Calculating monthly salaries.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Calculating and disbursing salaries for seconded and academically qualified staff.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Activating the smart card on a monthly basis.<\/span><\/li>\n<\/ul>\n<\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Tasks of the Records Unit:<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\">\n<ul>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Posting and recording financial entries and disbursements in financial records.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Preparing monthly balances.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Preparing final accounts.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Monitoring the execution rate of budget items.<\/span><\/li>\n<\/ul>\n<\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Tasks of the Treasury Unit:<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\">\n<ul>\n<li><span style=\"font-family: Arial; font-weight: 400;\">An independent accounting unit managed by the Treasury Board and accountants from the Accounts Division, following the unified accounting system (self-financing).<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Preparing monthly balances.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Calculating revenues and expenses and distributing them according to Law No. 122 of 1999.<\/span><\/li>\n<\/ul>\n<\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Tasks of the Disbursement Unit:<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\">\n<ul>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Handling entries and disbursements (this unit is specifically for budget accounts).<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Organizing checks.<\/span><\/li>\n<li><span style=\"font-family: Arial; font-weight: 400;\">Maintaining priorities.<\/span><\/li>\n<\/ul>\n<\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"color: #ff0000; font-family: Arial; font-weight: 400;\"><strong>Budget Unit:<\/strong><\/span><\/div>\n<ul>\n<li style=\"text-align: justify;\">\n<div style=\"line-height: 1.5;\"><span style=\"font-family: Arial; font-weight: 400;\">Recording and posting allocations and disbursements according to the approved budget items in the annual budget.<\/span><\/div>\n<\/li>\n<li style=\"text-align: justify;\">\n<div style=\"line-height: 1.5;\"><span style=\"font-family: Arial; font-weight: 400;\">Managed by the Accounts Director.<\/span><\/div>\n<\/li>\n<li>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: Arial; font-weight: 400;\">Providing budget achievement rates to the Dean and the College Council Secretariat to develop the necessary strategies for the educational, engineering, and technical processes.<\/span><\/div>\n<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_raw_js]JTNDc2NyaXB0JTNFJTIwdmFyJTIwdHJhbnNfcGFnZSUzRCUyMjIxMTI4JTIyJTNCJTIwJTNDJTJGc2NyaXB0JTNF[\/vc_raw_js][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] The Accounts Division is considered the core of the college&#8217;s &#8230; <\/p>\n","protected":false},"author":13,"featured_media":0,"parent":7051,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"class_list":["post-7871","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial Resources Division - College of Agricultural Engineering Sciences<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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