Abstract:
The primary goal of establishing necessary controls over how the budget is consumed is to ensure compliance with laws, regulations, and budget constraints. Therefore, establishing an appropriate financial supervision system effectively contributes to the proper use of financial resources in achieving approved programs and ultimately preserves and protects the public treasury. In Iran, various types of administrative, judicial, and parliamentary supervisions of the budget outline the framework of the financial supervision system. In this regard, the Ministry of Economic Affairs and Finance exercises financial supervision in the form of administrative supervision; the Court of Audit performs financial supervision through computational control and judicial control frameworks; and the review of budget clearance reports realizes financial supervision in the form of parliamentary supervision. However, the existence of certain problems has cast doubt on the efficiency of the current financial supervision system. To discover the problems and inadequacies related to the financial control of government agencies, the aforementioned types of supervision have been examined collectively and simultaneously, and finally, solutions for strengthening the financial control of government agencies have been presented.
Machine summary:
, executive agencies are obliged, in a manner determined by the Council of Ministers, within a maximum period of six months after the end of each fiscal year, to send a report of the operations performed during that year, based on the objectives predicted in the approved budget, to the Court of Audit, the Management and Planning Organization, and the Ministry of Economic Affairs and Finance.
Some of the problems and deficiencies related to administrative oversight of the budget have an executive aspect, which include: 1-Weakness of agency management in terms of awareness of financial laws14 2-Lack of necessary independence of the accountable officer (accountant) in performing assigned duties; in this regard, some accountable officers believe that although the implementation of Article 91 of the Public Accounting Law can, in some cases, provide grounds for exonerating the accountable officer from responsibility, in practice, resorting to this article in some cases jeopardizes their job security.
Note 2 of this article states that the Management and Planning Organization and the Ministry of Economic Affairs and Finance shall take action to prepare the necessary bills for reforming the country's financial, administrative, personnel, and budgeting laws and regulations in such a way that the existing system is transformed into a system of result and product control.
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