خلاصة:
And governments are required to spend these funds and in particular matters which have already been set in the budget law make a decision. Monitor the implementation of the budget primarily by other powers, notably the legislature and the institutions under it is done. But in this descriptive analytical study we are looking for answers to the question whether the executive branch could play a supervisory role in the implementation of the budget? Mechanism of monitoring the main objective of the research budget within the executive branch.
ملخص الجهاز:
"First speech: the ministry of Finance and Economic Affairs General regulation and rules of Iran doesn’t have a specific and comprehensive definition for such words but auditing or considering as supervising lever on the administration and operation of receipt and the expenditures of public executive systems according to the aims and predicted policies and comparing the documents with rules and regulations is considered as a science nowadays and has different branches like financial audit, comprehensive audit, management audit or operational audit.
According to Article 90 of the country public auditing Act, Management and Planning Organization is bound to supervise the current activities and related construction projects in implementing activities and construction projects which their cost is secured by credit place and the results are specified with the aims and policies in constructive planning Acts and country total budget acts, instructions and properties of projects and comparison of work's progress with time tables and it visits and examines continuously from the functions of projects and administrative systems activities and declares the results to the administrative system.
Br referring to the Article 30 of planning and budget Act , all current and construction credit passed in government public budget are according to the administrative reports and functional progress in specified terms is allocated by a committee consists of Ministry of finance and Management and Planning Organization."