Qualification of the State’s Supreme Audit Court in Financial Supervision on Public Non-Governmental Institutions(Case Study on the Expert Board Vote of the Administrative Justice Court Regarding the Supervision of the Supreme Audit Court on Municipal Bank Accounts)

According to the Article 55 of the Islamic Republic of Iran’s Constitution, the Supreme Audit court is determined on financial supervision authority that supervises on the accounts of ministries, institutions, state-owned enterprises and other entities and that somehow use the country budgets. While there are some ambiguities in the Iranian legal system about the competence limits of the institution in financial supervision on public non-governmental institutions as one of institutions with technical decentralization. Therefore the main question of this research is allocated to the limits of competences of Supreme Audit Court in financial supervision on public non-governmental institutions. The present study is done by using library data and in an analytical and applied research method and the author believes that according to legal sources especially by the votes and comments of the Guardian Council as the official interpreter and handling authority of the Constitution and also citing legal evidence of Supreme Audit Court of Iran in financial supervision on public non-governmental institutions limited to consideration and auditing of these credits in the country budgets. Although in the absence of jurisdiction of Supreme Audit Court designing an audit of an independent financial institution as a supervisory authority should be considered by the legislator.