Having an optimal budget is an important element in achieving an efficient and responsive government. In the process of implementing the budget, non-observance of the principles of prioritizing revenues over expenses and allocation in legal acts with financial burden by the authorities and officials of the executive branch makes the occurrence of violations such as the violation of excessive commitment to credit inevitable, as a result of which, the government's responsibility to An unjustified case is taken to carry out a financial event and the credits that should be spent on a specific case are spent in a different legal place, which reduces the budget efficiency and efficiency of the government.
Since with the occurrence of the mentioned violation, the violation of the principle of the rule of law, funds from the country's financial resources were spent without the review and approval of the budget, which is within the inherent competence of the parliament, and in this way, it caused a conflict between the executive and the legislature based on the principle. Separation of powers is done and also by imposing a budget deficit and creating financial indiscipline at the major level, it causes disruption in the country's economic system. According to the above, investigating the nature of the said violation, the reasons for imposing severe punishments on the perpetrators, the effects of its occurrence on legal actions and the decisions of the authorities and authorities of the executive branch in terms of their invalidity or correctness is the subject of this research.