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Examining the Role of the Budget Settlement Report in the Development of Modern Financial Governance
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Mansour Moghaddasin *   , Robabeh Rouhparvar |
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Abstract: (10 Views) |
Modern financial governance emphasizes efficiency, effectiveness, transparency, and accountability in the management of public resources. In this paradigm, the budget is not merely a document for resource allocation but a strategic tool for achieving the government's overarching goals. The budget settlement report (serving as the final document for assessing budget performance following implementation) plays a vital role in completing the budget cycle and reinforcing the pillars of financial governance. This article presents a comparative and analytical examination of the status, functions, and strategic importance of the budget settlement report within the context of contemporary financial governance. The primary focus is on how this report by providing precise information regarding deviations between planned and actual performance contributes to enhancing transparency in government revenues and expenditures, ensuring the accountability of executive agencies in safeguarding public funds, facilitating parliamentary oversight, and improving the management of budgetary resource allocation. In this context, the structural challenges and prevailing practices within Iran's financial system are analyzed, and strategies are proposed for more effectively integrating this report into future financial decision-making processes. The findings indicate that disregarding the budget settlement report as an active oversight tool undermines accountability mechanisms and diminishes the effectiveness of the government's fiscal policies.
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| Keywords: Modern financial governance, The budget settlement report, financial accountability, transparency, performance management |
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Full-Text [PDF 541 kb]
(5 Downloads)
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Type of Study: Research |
Subject:
Special
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