مقدمه ای بر گزارش تفریغ بودجه سال 1369 کل کشور


عنوان مقاله [English]

-

چکیده [English]

Gholamreza islami beadgelli has discussed the Budget
Closure Audit for the Islamic Republic of Iran as is required by
the Iranian Constitution. His article deals with the auditor's report
which has been prepared by the Iranian Supreme Court of Audit
(SCA) for the national budget of 1990 and was presented to the
Islamic Consultative Assembly in 1992. According to the Iran
General Finance Act the task of planning and budgeting for
public activities is entrusted to the Iranian government . The
Iranian Constitution has assigned the task of supervising and
auditing the public records to the Iran Supreme Court of Audit.
The article describes the procedure applied by the SCA and
comments on its effectiveness.