Due to the efforts of the staff of the Court of Accounts and the leadership of the head of the Court of Accounts, the budget deduction report was submitted to the parliament six months earlier than the legal deadline for the first time. This very important event is a unique record in the 110-year history of the Court of Accounts. One of the important advantages of providing budget deductions ahead of time is facilitating the proceedings of financial violations caused by the implementation of the budget law by the judicial arm of the Court of Audit (prosecutors and advisory boards). Preventing abuses to the country's treasury regarding losses caused by the reduction of the value of claims and better implementation of administrative punishments against violators, establishing the determination of this regulatory body in dealing with violators in the workplace, preventing the fear of other potential violators and the possibility of access to The need for prosecutors in the position of investigation and enabling advisory boards to issue rulings based on preventing the spread of damages will be one of the advantages of this.In the continuation of the discussion, along with a general introduction to the Court of Accounts and its mission, and the discussion of budget deduction, the advantages of this issue from the perspective of proceedings will be pointed out in general.
Khorrami refeni S. The benefits of presenting budget deductions ahead of time by the Court of Accounts from the perspective of proceedings. Journal title 2022; 6 (21) :3-4 URL: http://malieh.dmk.ir/article-1-288-en.html