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IRAN (ISLAMIC REPUBLIC OF)

SUPREME AUDIT COURT ACT

 

Table of Attributes

Table of Contents

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ISLAMIC REPUBLIC OF IRAN

Supreme Audit Court Act

Chapter One - Objectives

Article 1 - The objective of Supreme Audit Court as stated in the articles of the Constitution of the Islamic Republic of Iran shall be the exertion of continuous financial control and supervision in order to safeguard the Bait-ul-mal (Public Treasury) from the following ways:

1_ To control financial operations and activities of all ministries, institutions, government companies and other organizations which in any manner whatsoever benefit from the State budget.

2_ To examine and audit the funds spent and the revenues and other sources of obtaining revenues in relation to the financial policies stipulated in the approved budget with consideration of the operational and auditing report received from the related auditees.

3_ To prepare and drawing up of budget liquidation report together with its own comments to the Majlis (The Islamic Consultative Assembly)

Chapter Two - Responsibilities and Powers

Article 2 - Examing or auditing all the revenue and expenditure accounts and other receipts and payments, as well as financial statements of organizations from the viewpoint that they comply with financial rules and regulations and other relative laws and indispensable criteria.

Note_ Organizations in this Act shall include all the ministries, organizations, institutions, government companies, and other organizations which in any manner whatsoever benefit from the State budget and in general any executive organization on which, according to articles 44 and 45 of the Constitution, public ownership is applied to. Organizations which applicability of public regulations on them is on the condition that their names are mentioned, also fall into this category.

Article 3 - Examining the occurrence of financial operations in organizations to ensure that expected revenues have been obtained and these revenues have been deposited to the related accounts timely and properly and to ensure that expenditures and other receipts and payments are correct.

Article 4 - Examining the accounts of properties and assets of the organizations.

Article 5 - Examining and ensuring that appropriate financial methods and directions have been established and that these methods and directions are applied effectively in order to achieve the auditees' objectives.

Article 6 - To give opinion on the fact that the existence of the internal controlling organization is necessary or the existing organization is insufficient in the auditees. This opinion is expressed according to audit reports and examinations done in order to safeguard the Bait_ul_mal.

Article 7 - Examining the deficit accounts of assets and financial violations and any kinds of discrepancies in accounts that the related government officers have committed in implementing the rules and regulations in the manner determined in this law.

* Article 8 - According to Budget Liquidation Act ratified after the Islamic Revolution on 1986/07/13 by the Islamic Consultative Assembly, article 8 was cancelled.

Chapter Three - Organization

Article 9 - Supreme Audit Court shall operate under the direct supervision of the Majlis, this Court shall be independent in financial and administrative affairs, its required budget after being proposed by the Court and after the approval of the Commission on Supreme Audit Court of the Majlis will be included in the General Budget Bill of the country. Decision making about payments, the fulfilment of commitments and confirmation of expenditures of the Court with due observance of rules and regulations is the duty of the President of the Supreme Audit Court or his/her authorized representative.

Note_ Supreme Audit Court shall follow a special by_law for its financial regulations which will be prepared within two months from the date of approval of this Amendment and with due observance of article 74 of the Constitution will be submitted to the Majlis.

Article 10 - The headquarters of Supreme Audit Court shall be in Tehran and in provincial capitals it shall have provincial offices.

Article 11 - The President of the Supreme Audit Court shall be elected by the Commission on Supreme Audit Court and Budget of the Islamic Consultative Assembly and approval of the representatives of the said Assembly after each inauguration of the Majlis.

Note _ The President of the Supreme Audit Court shall be removed from his post by the proposal of the Commission on Supreme Audit Court of the Majlis and approval of the representatives of the said Assembly.

Article 12 - Supreme Audit Court shall have a Public Prosecutor's Office and at least three and at the most seven Judiciary Boards. Each Board shall consist of three judges, one of them shall be the head of the Board.

Article 13 - Public Prosecutor's Office shall have a Public Prosecutor and enough assistant prosecutors and an office.

Article 14 - The Public Prosecutor of the Supreme Audit Court shall be nominated by the Commission on Supreme Audit Court and Budget of the Islamic Consultative Assembly and is elected by the approval of representatives of the Islamic Consultative Assembly after each inauguration of the Majlis. The Public Prosecutor shall be removed from his post by the proposal of the Commission on Supreme Audit Court of the Majlis and approval of the representatives of the Islamic Consultative Assembly.

Article 15 - Other members in organizational chart of Supreme Audit Court are as follows:

1 _ Four Deputies

2 _ Enough numbers of advisors

3 _ Enough numbers of auditors and technical experts

4 _ Administrative employees

Article 16 - The Judiciary Boards shall be elected from the following way. After receiving his decree, the President of the Supreme Audit Court shall propose at least fifteen trustworthy, religious, and skillful persons as far as possible from the qualified employees of the Supreme Audit Court to the Commission on Supreme Audit Court, Budget and Financial Affairs of the Majlis. The Commission referred to above shall elect at least nine persons from the proposed people as the main members of the Judiciary Boards and three people as the substitute members and shall introduce them to the President of the Supreme Audit Court.

Note (1) _ It is the duty of the President of the Supreme Audit Court to increase the number of Judiciary Boards, determine the head of Boards and issue the decree for judges.

Note (2) _ If there is a need to increase the Judiciary Boards, the President of the Supreme Audit Court shall propose five persons, who are qualified according to this article, for each Board to the Commission on Supreme Audit Court, Budget and financial Affairs of the Majlis. The Commission referred to above shall elect three persons as the main members of the Judiciary Boards and one person as the substitute member from the proposed people and shall introduce them to the President of the Supreme Audit Court.

* Article 17 -  According to amendment made to this Act on 1991/08/27 and registered under the number of 42120 by the Islamic Consultative Assembly, article 17 of the Supreme Audit Court Act ratified on 1983/01/31 has been cancelled.

Article 18 - The President, Public Prosecutor and members of the Judiciary Boards shall remain in their positions until the time the new members in the next term of the Majlis are elected and introduced. They may be elected for another term.

Article 19 - Sessions of the Judiciary Boards shall achieve a quorum with presence of there judges and judgements passed by the majority of members shall be valid. If the judges are less than three, the President of the Supreme Audit Court shall be requested by the Board to elect judges from other Boards to investigate the case and take part in the decision_making.

Article 20 - Substitute members referred to in Article 16 shall be elected by the President of the Supreme Audit Court and by President's decree shall be accepted as Boards' members in the following conditions:

1 _ In case one of the Boards' members dies, resigns or becomes retired.

2 _ In cases where judges more than four successive months and for any reason shall not be able to work.

Note_ The substitute members before being invited to work as a judge according to this Article, shall perform the duty entrusted to them from their respective organizations.

Article 21 - The Public Prosecutor of the Supreme Audit Court, within the scope of financial rules and regulations, shall safeguard the Bait_ul_mal and in performing his duty, he can personally visit the auditees or one of the assistant prosecutors can be charged to perform this duty.

Note (1) _ Whenever the Supreme Audit Court is not provided with monthly or yearly account and financial statements and any other documents or evidence required by the Court, within the determined time_limits, the Public Prosecutor of the Supreme Audit Court shall be required at his earliest convenience to draw up petition against the related official or officials and send it to the President of the Supreme Audit Court in order to be examined in Judiciary Boards.

Note (2) _ The Public Prosecutor of the Supreme Audit Court shall be required to examine deficit account of assets kept by officials and the items stated in Article 23 of this Act and other subjects which the Supreme Audit Court has jurisdiction to examine and after completing the case and issuing a petition, sends the case to the President of the Supreme Audit Court in order to be examined in Judiciary Boards.

Note (3) _ The President of the Supreme Audit Court shall be required to refer the Public Prosecutor's petition within at most ten days to the Judiciary Boards.

Article 22 - The Supreme Audit Court for its recruitment regulations shall follow a special by_law which is prepared by the aforementioned Court and with due observance of Article 74 of the Constitution will be ratified by the Islamic Consultative Assembly, and until the approval of the aforementioned by_law, it shall follow State Civil Service Act.

Chapter Four - Work of Judiciary Boards

Article 23 - In addition to what stated in this Act, Judiciary Boards shall examine the following cases and pass judgements:

1 _ Non_presentation of financial statements, revenue and expenditure accounts, government account books and deficit account statement or documents and evidence in the determined time_limit to Supreme Audit Court.

2 _ Over credit commitment or non_observance of financial rules and regulations.

3 _ Non_deposit of revenues mentioned in the General Budget to the related accounts in time and also non_deposit of funds received as deposit, guarantee, and pledge and cases like that.

4 _ Non_disbursement of government commitments which causes loss to the Bait_ul_mal.

5 _ Misuse, carelessness, and negligence in protecting government properties, documents and public funds or any other improper expenditure or decision_making which wastes or spoils the Bait_ul_mal.

6 _ Examination and passing judgements about audit reports and certification of accounts issued by the Supreme Audit Court.

7 _ The cases in which deficit is seen in the assets kept by the related authorities.

8 _ Creating unjustifiable obstacles by the authorities of the related auditees against auditors and other experts of the Supreme Audit Court while performing their duty.

9 _ Payments and receipts by the written order of the authorities which are unlawful according to the existing rules and regulations.

10 _ Certification or passing judgement about the reports produced by internal and external auditors in companies, institutions and related organizations.

Note (1) _ If the Judiciary Boards find any violation of law, they pass judgement on compensating the loss and damage caused to the Treasury and condemn the infringers to the following administrative punishments:

1 - Written reprimand and insertion of infringement in the infringer's employment file.

2 - Deduction of at most one third of infringer's salary and fringe benefits from one month to one year.

3 - Temporary dismissal of the infringer from the government services from one month to one year.

4 - Dismissal of the infringer from the office he or she works in.

5 - Permanent discharge of the infringer from government services.

Note (2) _ If the Judiciary Boards find any case of violation of law, they pass judgement on the loss caused to the Treasury, and then they send the case through the Public Prosecutor's Office of the Supreme Audit Court to legal authorities for penal prosecution.

Note (3) _ Judgements passed by the Judiciary Boards in items 1, 2 and 3 of Note 1 of this Article is peremptory and indispensable and about items 4 and 5 within 20 days from the date of communication of the judgements, they may be reviewed in a court consisting of three judges who are determined by the President of the Supreme Audit Court and have not been a member of the previous court which has passed the judgement.

Article 24 - Whenever it is proved that authorities have caused losses to the Bait_ul_mal without evil intention, the Judiciary Boards shall pass judgement on the compensation of the losses according to article 28 of this Act and concerning the violations of law resulting from the order of the President, Prime Minister, and Ministers which has had financial effects, in addition to make the authorities to compensate the losses, a report in this regard shall be sent to the Majlis for their information and decision-making.

Article 25 - Whenever Supreme Audit Court while preforming its duty encounters public offences, it shall be required to send the case through the Public Prosecutor of the Supreme Audit Court to the legal authorities for penal prosecution. Such initiative shall not be an obstacle for examining the case in Supreme Audit Court.

Article 26 - The judgements passed by the Supreme Audit Court shall be communicated to the related auditees by the Public Prosecutor or his legal representative; a copy of the judgements shall be sent to the Ministry of Economic Affairs and Finance. The Public Prosecutor or his legal representative shall watch the enforcement of the judgements. Whenever the judgements are not enforced, the Public Prosecutor of the Supreme Audit Court shall be required to inform the Islamic Consultative Assembly about the case.

Article 27 - The Judiciary Boards shall provide the Public Prosecutor of the Supreme Audit Court with the documents and evidence required by him.

Article 28 - The judgements passed by the Judiciary Boards may be appealed by the request of the Public Prosecutor or the losing party after 20 days from the date the judgement has been communicated to the losing party. The appeal court shall exclusively examine the objections and shall pass a judgement. The passed judgement is peremptory. Whenever the judgement passed by the Judiciary Boards is accepted by the losing party or the Public Prosecutor or it is passed in the presence of the losing party and the judgement is handed over to him/her, the judgement is peremptory and indispensable after the termination of the above_mentioned time_limit.

Note (1) - A competent court shall examine the request for revision of the case which shall consist of a sharia (Religious) judge who is elected by the Judicial Council and two judges of Supreme Audit Court who act as experts and are elected by the President of the Court. The two judges of the court must not be a member of the previous court which has passed the judgement. The place of the above_mentioned court shall be in Tehran.

Note (2) - Whenever it is impossible to communicate judgements passed in default of the losing party and with termination of the time_limit mentioned in article 28, the Public Prosecutor of the Supreme Audit Court shall be required to send the case together with the passed judgement and his comments to the court of appeal mentioned in note 1 of this article. The court of appeal mentioned in note 1 of this article shall be allowed to pass peremptory judgement.

Article 29 - Request for re_hearing is accepted in the following cases:

1 - Whenever there is error in writing figures or in accounting operations.

2 - Whenever, while examining the other accounts it is proved that some items have not been considered or repeatedly have been considered.

3 - Whenever after the judgement has been passed, some documents are found and it is proved that the said documents have existed but for some reasons have not been available or have not been considered by the Judiciary Board.

4 - Whenever the judgement has been passed based on the evidence that have been proved as forged documents by the peremptory judgement of judicial authorities.

Note (1) - Request for re_hearing shall be examined and judgement shall be passed upon it in the court which has issued the previous judgement.

The judgement shall be limited to parts of accounts which request for re_hearing has been made about them. Request for re_hearing does not stop enforcing the judgement unless appropriate security is taken.

Note (2) _ The examing court shall be required to give its opinion about the acceptance or rejection of the request for re_hearing within one month.

Article 30 - Examination of the cases in Judiciary Boards and court of appeal shall not follow the formalities of re_hearing and the Judiciary Boards or the sharia (Religious) judge shall determine a date for examination through the Secretariat of the Supreme Audit Court. The Secretariat, at the earliest and in any way that the communication of the determined date is possible, shall inform the persons whose presence is essential in the examination court about the determined date. Hearing the opinion of the Public Prosecutor or his legal representative, the Judiciary Board or the court shall pass the judgement. The judgements passed by the Judiciary Boards and or the court of appeal shall be communicated to the related presons at the earliest in the manner mentioned above. The absence of the related persons after communication of the examination date, shall not stop the examination.

Note (1)_ If it is impossible for the Secretariat of the Supreme Audit Court to communicate the determined date to the related persons, law enforcement officers throughout the country shall be required to communicate the papers of the Secretariat.

Note (2) _ The communication of the judgements passed by the Judiciary Boards and the court of appeal shall also be communicated at the earliest in the manner mentioned above.

Article 31 - Whenever one of the Judiciary Boards during its examination recognizes that the case which has been already examined and passed a judgement upon, is the case of re_hearing, it shall be required to inform in writing the losing party or the Public Prosecutor about the matter.

Article 32 - Correction and making clear the ambiguity of the judgements passed by the Judiciary Boards and court of appeal shall be the duty of the Boards and the court which has passed the judgement.

Article 33 - The government's claims resulting from peremptory passed judgements and verdicts shall be based on the executive regulations of the judgements passed by the judiciary authorities.

Article 34 - Examination and passing judgement by the Supreme Audit Court and also the judgements passed by the court of appeal making persons compensate the loss they have caused to the Treasury, shall not be an obstacle to condemn them to administrative punishments or the penal prosecution of them in competent courts.

Article 35 - The Public Prosecutor's Office of the Supreme Audit Court is allowed to request security or relief from the court of appeal. If the court referred to above finds enough reasons for requesting relief, it shall issue appropriate writ of relief. The said writ of relief shall be enforceable according to the executive regulations related to the attachment orders.

Article 36 - The General Board of the Supreme Audit Court shall hold session with presence of three fourth of the main judges of the Supreme Audit Court and headed by the President of the Supreme Audit Court to make decision on the following matters. The decisions taken by the Board shall be valid by an absolute majority votes.

1 - To create uniform and binding precedent in performing the duty of the Judiciary Boards.

2 - To approve the budget liquidation and its final report.

3 - To appraise any other matter which the President of the Supreme Audit Court deems the holding session of the General Board necessary.

Note _ The Public Prosecutor of the Supreme Audit Court shall be informed about the date of the holding session of the General Board together with the agenda for the session. The Public Prosecutor shall be required to participate in the session and shall have a right to vote.

Chapter Five - Miscellaneous Regulations

Article 37 - Infringements committed by members of the Judiciary Boards shall be examined in the Commission on Supreme Audit Court, Budget, and Financial Affairs of the Islamic Consultative Assembly by the announcement of the President of the Court. The executive direction of this Article shall be ratified by the Commission referred to above.

*Article 38 - According to amendment made to this Act on 1991/08/27 and registered under the number of 42120 by the Islamic Consultative Assembly, Article 38 of the Supreme Audit Court Act ratified on 1983/01/31 has been cancelled.

Article 39 - Organizations shall be required to deliver, in the manner determined by the Supreme Audit Court, the revenue and expenditure accounts, financial statements, and related documents and evidence to the above_mentioned Court. Supreme Audit Court shall decide to audit and examine the documents and evidence either in the Court's headquarters or in the auditees.

Note_ The time and the manner of keeping and protecting documents, accounts, financial statements and evidence delivered by the auditees to the Supreme Audit Court and or the documents prepared by Supreme Audit Court as the originals and also the way of converting them to photographs or films or microfilm and microfiche or things like that as well as the manner of annihilation of the said documents and evidence shall be based on a direction which is proposed by the President of the Supreme Audit Court and ratified by the Commission on Supreme Audit Court, Budget and Financial Affairs of the Islamic Consultative Assembly. The documents converted in the above_mentioned manner shall be considered as original documents.

Article 40 - Determination of the way of protecting and keeping and filing the financial statements and documents and evidence shall be the duty of the Supreme Audit Court.

Article 41 - In addition to what has been provided in this law, Supreme Audit Court shall examine and comment on the matters related to its duty which is assigned to it by the Islamic Consultative Assembly.

Article 42 - Supreme Audit Court in performing its responsibilities shall be empowered to investigate and scrutinize all financial affairs related to the country and in all the cases may correspond with the auditees directly and all the authorities of the Islamic Republic of Iran and the three powers (Executive, Legislature and Judiciary) as well as their related organizations and offices and all the persons and organizations which in any manner whatsoever benefit from the State budget shall be directly accountable even in cases they have been excepted from the State Audit Act.

* Article 43 - According to amendment made to this Act on 1991/08/27 and registered under the number of 42120 by the Islamic Consultative Assembly, Article 43 of the Supreme Audit Court Act ratified on 1983/01/31 has been cancelled.

Article 44 - Executive by_laws related to this Act as well as the detailed organization of the Supreme Audit Court shall be prepared by this Court and after the approval of the Islamic Consultative Assembly may be implemented.

Article 45 - Supreme Audit Court Act ratified in 1973 and all the amendments related to it and all the special rules and regulations in the cases which are inconsistent with this law shall be cancelled from the date this Act is implemented.

Note_ Until the time when the executive by_laws of this Act have not been ratified, regulations related to the existing by_laws shall be implementable as far as they are not inconsistent with the content of this law.

Article 46 - The President of the Supreme Audit Court shall have the authority to manage all the financial affairs, recruitment and administrative affairs of the Court.

Article 47 - Supreme Audit Court shall be allowed to continue its membership in the International Organization of Supreme Audit Institutions (INTOSAI) and in the Asian Organization of Supreme Audit Institutions (ASOSAI).

Supreme Audit Court Act ratified on 1983/01/31 totaling to fory_ six articles and eleven notes was ratified at the session of Monday, eleventh of Bahman, one thousand there hundred sixty_one (1983/01/31) of the Islamic Cosultative Assembly and was approved on 1983/02/06 by the the Guardian Council.

Akbar Hashemi _The Speaker of the Islamic Consultative Assembly Amendment Law of the Supreme Audit Court Act registered under the number of 42120 dated 1991/08/27 totaling to fifteen articles and thirteen notes was ratified at the session of Sunday, twenty of Mordad, one thousand three hundred and seventy (1991/08/11) of the Islamic Consultstive Assembly and was approved on 1991/08/18 by the Guardian Council.

Mahdi Karoubi _ The Speaker of the Islamic Consultative Assembly.

 

Official Gazette no 11196 dated 1983/08/04
No 8294 dated 1983/07/21

To : Supreme Audit Court

Amendment Law of the Supreme Audit Court Act ratified at the session of Thursday sixteenth of Tir, one thousand three hundred sixty_two 1983/7/7 of the Islamic Consultative Assembly and approved on 1983/07/10 by the Guardian Council and sent to the Prime Minister's Office from the President's Office by letter number 1/6340 dated 1983/07/16 is herewith communicated for implementation.

Prime Minister
Mir Hussain Moussavi

Amendment Law of The Supreme Audit Court Act and Regulations

Single Article - In order to hasten the examination of all the accounts of ministries, institutions, government companies and other organizations and in order to control financial operations of executive organizations and resolving the problems and meeting the essential needs of the Supreme Audit Court, before the executive by_laws of the new law and organization and the related recruitment regulations are approved and communicated, it shall be allowed that:

1 - Supreme Audit Court examines or audits accounts related to the date after 1982 of all the executive organizations, instead of performing the duty and auditing formalities of documents and accounts of previous years, and sends the results to the Commission on Supreme Audit Court for debate at the Islamic Consultative Assembly.

2 - The President of the Supreme Audit Court shall be required to prepare the organization plan and executive by-law of the Supreme Audit Court Act within two months from the approval of this Act and implement it after the approval of the Islamic Consultative Assembly and until the time that it has not been approved by the Majlis, Supreme Audit Court shall follow the regulations approved by the Organization for Administrative and Civil Services of the country for its organization.

Note (1) - The Supreme Audit Court shall be required to provide its required skillful work force from the personnel of the Supreme Audit Court and in case the existing personnel are insufficient, it shall have to recruit new employees.

Note (2) - The method of examining and auditing accounts related to the years 1974 to 1979 shall be based on a direction which will be prepared and communicated by the Board, subject of Note 66 of Budget Law of the year 1982 consisting of representatives from the Islamic Consulative Assembly, Ministry of Economic Affairs and Finance and Supreme Audit Court.

Note (3) - Supreme Audit Court in performing its legal responsibilities must act in a way that always the accounts of the current year and the previous year are examined and in case the examination of accounts is delayed more than two months due to retardation of accounts or non-presentation and non-approval of balances in time and or other executive difficulties, the Supreme Audit Court shall send a report in this regard to the Majlis and shall determine and propose the method of examination of these accounts in order to be approved by the Islamic Consultative Assembly.

The above Law totaling to one Single Article and three Notes was ratified at the session of Wednesday, sixteenth of Tir, one thousand three hundred and sixty-two 1983/7/7 of the the Islamic Consultive Assembly and was approved on 1983/07/10 by the Guardian Council.

The Speaker of the Islamic Consultative Assembly
Akbar Hashemi

Part Two
Some of the articles related to the direct responsibilities of the Supreme Audit Court

Article 43 - By-laws related to the implementation of articles 39, 41, and 42 shall be approved and Communicated by the Minister of Economic Affairs and Finance and those who violate the implementation of these articles shall be condemned to the punishments determined in the Supreme Audit Court Act by the Judiciary Boards of the Court.

Article 46 - Different kinds of stamps and papers used for obtaining general revenues determined in General Budget of the country and different kinds of passports, identity cards, ownership documents and other government official papers and documents shall be printed in Iran's Government Printing Company and delivered to the related ministry or government institution under the supervision of a Board consisting of two representatives of the Attorney General of the country, and a representative of the Supreme Audit Court and a person elected by the Islamic Consultative Assembly.

Note (5) of Article 72- The accounts and the expenditure documents related to the current credits and construction project credits (fixed investments) of public and non_government institutions and foundations shall be examined by the elected auditors of the Ministry of Economic Affairs and Finance before they are approved by the legal authorities. Yearly accounts of these institutions shall be delivered to Supreme Audit Court in order to be audited.

Note (6) of Article 72- Financial and transaction by-laws related to the current credits of those public and nongovernmental institutions and foundations which have been or shall be excepted from general regulations according to law, with due observance of Supreme Audit Court Act shall be prepared by the Ministry of Economic Affairs and Finance and approved by the Council of Ministers.

Article 73 - The deficiency and waste created in the properties kept by the officers of government ministries and institutions, who are authorized according to law to receive and keep money or papers which is considered as cash, shall be provided from the credits of unprovided expenses in General Budget of the country by the announcement of the executive organization concerned and by the verdict of the Supreme Audit Court. Such action shall not prevent the legal prosecution of the concerned authorities.

Article 91 - Whenever the Comptroller recognizes an expenditure against rules and regulations, he or she shall inform in writing the case with the related legal documentation to the authority who has issued the order. Having received the report of the Comptroller, the authority who has issued the order, if considers his /her order conforming to rules and regulations and assumes the responsibility of the legality of his/her order by providing written and legal documentation and informs the Comptroller about the case, the Comptroller shall be required to pay the expense concerned after attaching the written order including the assumption of the responsibility for payment. The Comptroller shall be required to report the case together with legal documentation to the Ministry of Economic Affairs and Finance and a copy of the report shall be sent to Supreme Audit Court for its information. If the Ministry of Economic Affairs and Finance recognizes that the case is against the law, it shall inform the Supreme Audit Court about the case so that necessary legal action is taken by the Court.

Article 95 - All the Comptrollers of government ministries and institutions shall be required to deliver the first copy of receipt and payment statements of each month together with the original documents and evidence related to the end of the next month and final account of each year almost at the end of khordad (June) of next year to Supreme Audit Court in the way it shall be determined in implementation of article 39 of the Supreme Audit Court Act and deliver the copy of the statements without enclosing the documents and evidence to the Ministry of Economic Affairs and Finance in the way determined by the Ministry referred to above.

Note (1)- The above-mentioned statements shall be signed by the most high-ranking authority of the organization concerned or his /her legal representative as well as the Comptroller and the representative of the Supreme Audit Court.

Note (2)- The time-limits for drawing up and delivery of the statements mentioned in this article may be changed by the Supreme Audit Court with coordination of the Ministry of Economic Affairs and Finance.

Note (3) - The manner of auditing or examining of the statements and documents and evidence mentioned in this Article shall be determined in the executive by-laws of the Supreme Audit Court Act.

Note (4) - In an emergency such as flood and fire accident, if a board consisting of the representatives of the Islamic Consultative Assembly, Ministry of Economic Affairs and Finance and Supreme Audit Court recognize that it is impossible to access the original documents in order to be enclosed to the monthly documents and statements, the Comptroller concerned can enclose other copies of the documents or photocopy of them to the documents of the statements instead of the original documents. The cases of inclusion and the manner of implementing this note shall be prepared and implemented by both the Ministry of Economic Affairs and Finance and the Supreme Audit Court.

Article 96- The executive organizations shall be required, in the way determined by the Council of Ministers, to deliver at most within six month after the end of each financial year, the report related to the operations conducted in that year according to the objectives expected in the approved budget to the Supreme Audit Court, State Budget and Plan Organization and Ministry of Economic Affairs and Finance.

Note for Article 97 - Whenever the Comptroller refuses to deliver the properties and assets kept by him/her or for any reason he/she is not able to be present while delivering the properties and assets to another Comptroller, the properties and assets shall be deliversd to the new Comptroller with presence of the representatives of the Supreme Audit Court, and Ministry of Economic Affairs and Finance by drawing up of a list of properties and assets.

Article 101 - The Treasury shall be required to prepare the monthly receipts and payments statements of the revenue accounts concentrated in the Treasury with separating them to kinds of accounts within at most two months and deliver them to Supreme Audit Court. Classification of the different kinds of the said accounts in this article with observance of the classification of revenues and credits in the General Budget Law of the country shall be determined and announced by the Ministry of Economic Affairs and Finance.

Article 103 - The Ministry of Economic Affairs and Finance shall be required to prepare statement of operations related to each financial year at most at the end of Azar (December) of the next year according to the divisions and headings of revenue and other sources of obtaining revenue and credits mentioned in Budget Law of the year concerned together with cash flow statement of the Treasury containing the following information:

A - Receipts statement of the Treasury containing:

1 - Cash balance in the Treasury at the beginning of the year.

2 - Received revenues of the relative financial year.

3 - Other sources of obtaining revenue.

4 - Depositing the advances of the previous year

B - Payments statement of the Treasury containing :

1 - Payments from credits and other sources of obtaining revenue existing in Budget Law of the related year

2 - Advances

3 - Previous years' advances which have been considered as the approved credits of the financial year

4 - Cash balancing at the end of the year shall be delivered simultaneously a copy to the Supreme Audit Court and a copy to the Council of Ministers.

Article 104- The Supreme Audit Court shall be required (according to article 55 of the Constitution) to examine the accounts and documents and evidence and compare them with the statement of the yearly operation of General Budget of the country and prepares the yearly budget liquidation and submit the budget liquidation report of the previous year together with its own comments to the Islamic Consultative Assembly every year. The said Court shall examine any kind of violation from the regulation of this law and shall refer the case to the Judiciary Boards.

Article 105 - The Comptrollers and other financial officers in carrying out the duty and responsibilities entrusted to them by the Ministry of Economic Affairs and Finance, shall be required to carry out the entrusted duty and responsibilities and all the authorities in executive organizations and employees of Comptrollers' departments shall be required to cooperate with the Comptrollers.

The infringers, by the announcement of the Ministry of Economic Affairs and Finance or the Public Prosecutor of the Supreme Audit Court and by the judgements passed by the Judiciary Boards of the Court, shall be condemned to the following punishments:

1 - Written notification without inserting it to the infringer's employment file.

2 - Written reprimand and insertion of the violation in the infringer's employment file.

3 - Deduction of at most one third of infringer's salary and fringe benefits from one month to three months.

4 - Temporary dismissal of the infringer from the government services from three months to one year.

Article 128- Sample documents which will be accepted for payment of expenses as well as documents and account books and method of keeping accounts shall be determined by the agreement of the Ministry of Finance and approval of the Supreme Audit Court. The executive by-laws of this law shall be communicated by the said Ministry.