Under the patronage of the President of Ibn Sina University of Medical and Pharmaceutical Sciences, Professor Dr. Abbas Naji Al-Shareeifi, the university, held a comprehensive scientific symposium on financial affairs. The symposium featured two key lectures: The first lecture, titled "Public Financial Management: Between Legal Reality and Practical Application," was delivered by financial expert Professor Dr. Ubaid Mahal Al-Dulaimi. The second lecture, titled "The Higher Education Fund and the Unified Accounting System," was presented by Assistant Lecturer Marwa Fadel Khalaf and Legal Advisor Hussein Naseer Tariq. The lectures covered the fundamentals of public finance, a key area of economic studies, and provided an introduction to financial policy. The discussions highlighted public expenditures, a critical component of public finance due to their rapid evolution in financial thought and policy. Additionally, the symposium addressed financial transaction recording and classification, document and record design, and procedures for collecting financial data. It also explored methods of financial registration, auditing, and reporting to support decision-making.