The ideal model for submitting the budget deduction report by the Supreme audit Court (in Persian)

Ahmad Taghizadeh () and Khalil Mansourizade
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Ahmad Taghizadeh: constitutional law
Khalil Mansourizade: Public Law, Faculty of Law, Shahid Chamran University, Ahvaz, Iran

The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی و بودجه), 2024, vol. 29, issue 1, 135-161

Abstract: One of the most important causes of inflation in the country is the "government budget deficit". The inevitable result of the budget deficit is the government's borrowing from the central bank, increasing the monetary base with an increasing factor and increasing liquidity in the country, which has made the budget deficit one of the main causes of structural inflation in Iran. Monitoring the implementation of the budget as the last stage of the life of a budget document is very important; Because without it, the approval and implementation of the budget will have no meaning. This monitoring is done in order to check the compliance of the operation with the approved budget plan and to prevent it from deviating from the goals set in the plan and to prevent its regrets. Monitoring after the beginning of the budget implementation process relies on the "budget subtraction report". However, observing the budget deduction reports that are prepared every year and the growth rate of expenditure credits and incomes, indicates the extent of deviation of the government from the budget and other institutions that use the public budget in some way. Since this report is presented to the Parliament after the end of the financial year related to the implementation of the budget, it cannot properly return the government to the path of determining the budget and can only increase the sensitivity of the Parliament for the following year, in this case, the report of the subtraction after The completion of the financial year is published and the matter is practically ruled out to avoid the diversion created. Despite these cases, this report is presented at a time when the parliament is at its busiest time and the consideration of this bill is practically not a priority of the parliament. According to the authors, the budget subtraction report in three-month periods and in the budget of the same year, in addition to strengthening the balance of power and strengthening the parliament's supervision over this important financial document of the country, also brings economic justice, which in this article We will prove it.

Keywords: Budget subtraction report; State Accounts Court; Islamic Council; Parliamentary Supervision. (search for similar items in EconPapers)
JEL-codes: H6 H60 H69 (search for similar items in EconPapers)
Date: 2024
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