Transparency is a living expression of the ideal application of honesty in our lives before it becomes a criterion for evaluating the performance in public and private institutions . This study probes the Iraqi and German constitutional systems regarding the direct stipulating of transparency in their Articles. This study follows the content analysis approach to investigate the principle of public budget transparency and analyze the relevant texts of the constitution of the Republic of Iraq for the year 2005. The study also compares the constitutional organization of the principle of budget transparency in the Iraqi constitution and the constitutional organization of the principle of budget transparency in German Basic Law. Findings showed that even if the constitutions do not explicitly stipulate on the principle of transparency of the general budget as a constitutional principle, transparency is implicitly derived from the principles of democracy. The Constitution of the Republic of Iraq (Article 61) was keen to stipulate the transparency of the general budget in the procedures of budget legislation, implementation and mentoring it. Likewise, the German constitution on Article (43) stipulates the right parliament to oversighting the budget.