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clauses and notes of the budget law; Assertion of the approval and supervisory rights of the Islamic Council
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Abstract: (215 Views) |
| The country's annual budgets are considered to be the most important financial document of the government and a reflection of the health of the government's management because the government carries out all its financial activities, including earning and paying for the implementation of its numerous and diverse programs, within the framework of the budget law. Therefore, the budget is a mirror of all the programs and activities of the government and plays a very important and vital role in the development of the national economy. In this context, since the actual functioning of the budget is a direct function of the collection of resources, but the overestimation of budgetary resources is considered one of the most important factors that weaken the role of the legislature in the budgeting cycle, and in practice, the task of deciding on the allocation of resources (right of approval) ) and the control of expenses (supervisory rights) of the legislature is very limited. According to the principles of the constitution of the country, the role of the Islamic Council is mentioned under the title (Approval rights) in accordance with the principle (52) of the constitution, and also according to the principles (54) and (55) of the Moed constitution (supervisory rights) of the council. It is Islamic. Therefore, the representatives of the Islamic Council have the easiest and most accessible method in order to fulfill their rights (approval) and rights (monitoring) during the last years in the budgeting process in the form of "paragraphs and notes of the single article of the budget law" to It emerges. |
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| Keywords: Budgeting, approval rights, supervisory rights |
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Full-Text [PDF 467 kb]
(99 Downloads)
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Type of Study: Research |
Subject:
Special
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