دکتر محمدحسین صادقی

Given the expansion of the role of the state in society and the consequent increase in relations and disputes between the governed and the government, leaving the resolution of all these disputes to the judiciary is neither possible nor desirable. Accordingly, the design of internal organizational mechanisms to expedite the resolution of administrative disputes under the title of "Administrative pre-trial" as one of the alternative methods of resolving these disputes, has been considered by policy makers of various legal systems; However, the idea is still controversial in some countries. Given the practical experiences of the French and British legal systems, the present article seeks to answer the question by a descriptive-analytical method to what extent the prediction of the preschool institution is compatible with the requirements of the Iranian administrative law system? Separating the Administrative pre-trial body from the quasi-judicial and judicial oversight bodies, it seems that the interpretation of the will of the founding power on the one hand and the provisions of important laws such as the law of permanent provisions of the country's development plans and the law of the Sixth Development Plan and Existence The existing Administrative pre-litigation mechanisms in some executive bodies all confirm that not only is pre-litigation legally possible, but also its recognition in order to reduce the volume of cases before the Administrative Court of Justice, at least in the case of some important and recurring cases. its necessary.

Efficiency and Effectiveness of the government are integral components of good governance, and its realization in government investment in development projects also appears in legal rules, so it can be realized by improving the legal rules governing such projects. Among the numerous legal rules of project controlling, it can be found the one that emphasizes the efficiency and effectiveness of the projects more than other types. Operational supervision is controlling the efficiency and effectiveness of development projects, and in the Iranian legal system, according to Article 126 of the constitution, it is one of the responsibilities of the president who exercises it through his deputy. On the other hand, in many countries, such as the United States, operational supervision of the controlling pertains to the Audit Court, which in turn is overseen by parliament. The question is whether it is possible to change the controlling Institution from "Plan and Budget Organization" to the "Supreme Audit Court"? Article 55 of the Iran constitution takes Audit Court only in charge of traditional controlling, so it seems that considering the current constitution, it is not possible to change the competent institution in charge of operational supervision.

The budget is a plan and a breakdown of mid-term and long-term development plans for a fiscal year, so pathology and consideration of the legal challenges governing implementation and monitoring will provide guidelines for development planning in Iran. From the inevitable effects of the adoption of the budget law by the parliament, monitoring its implementation. The constitutions will focus their financial oversight on a specific basis. In the constitution of the Islamic Republic of Iran, under Article 55 of the Constitution, In the constitution of the Islamic Republic of Iran, under Article 55 of the Constitution, under the authority of the Ministry of Finance (before the Islamic Revolution), enters into the jurisdiction of the National Court of Auditors and out of all this type of monitoring, the budget report is prepared and announced. The balance between the legislature and the executive board requires that the issuing of a budget allocation for the government by the legislature be the applicant for the account, that is, the initiating government, so statutory laws put the annual performance bill in the center of the central balance of power in this matter. With the method of exploration, we are trying to answer this question. Has the preparation and presentation of the draft budget report from the Court of Auditors regarding the implementation of the fiscal year of 1395SH comply with legal procedures for the preparation and publication of this report? Analysis of the performance of the National Court of Auditors in 1395 SH, with an emphasis on budget Settlement, is apparently limited to one financial year, but the deliberation and pathology of the laws and regulations of the subject set a set of macro-strategies to the supervisory and implementing entity of development planning in Iran.