Comparative study of oversight on the implementation of municipal budgets in Iran and France

AbstractOne of the steps of municipal budgeting is monitoring the budget enactment. For the appropriate and proper budget enactment, it is essential to define mechanisms to oblige the municipality to implement the budget properly. Due to the deviations that occur in the implementation phase, monitoring the correct execution of the budget is necessary. In the current study, the pertinent laws and regulations in Iran and France regarding the supervision of the implementation of municipal budgets and the way this supervision have been investigated. Some of the supervision methods the two legal systems are equivalent, but the existence of some differences in the two legal systems understudy has led to the use of different methods. Studies reveal that in the French legal system, processes are defined that lead to good supervision over the implementation of municipal budgets, but in the Iranian legal system, there are inadequacies in this regard. By adapting some mechanisms to monitor the implementation of municipal budgets in France, it is possible to address the shortcomings of the process of monitoring the implementation of municipal budgets in Iran significantly.Key words: Budget Liquidation, Administrative Court, City Council, Supreme Audit Court.