Analysis of the performance of the National Court of Auditors in the Settlement funding report of the year of 1395 SH

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.