Supreme Audit Court
 
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Saturday, April 20, 2019
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 is the exertion of continuous financial control and supervision in order to safeguard the Bait-ul-mal(1) through 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(3)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_ Preparation and drawing up of budget liquidation report together with its own comments and its presentation to the Majlis[1]

Chapter two Responsibilities and Powers

Article 2 - Examining 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_ According to this Act, the organization shall include all the Ministries, organizations, institutions, government companies, and other organizations, which in any possible way 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 that public regulations are applied to must also be audited according to this article.

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 - Commenting on the necessity of the existence of the internal controlling organization or the insufficiency of the existing organization 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 financial violations and any kind of discrepancies in accounts that the related government officers have committed in implementing the rules and regulations by the manner determined by this law.)* [2] Article 8 -

Chapter ThreeOrganization

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 which will with due observance of article 74 of the Constitution 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. The approval of the representatives of the said Assembly is necessary 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 the approval of the majority 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 the necessary number of 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 the organizational chart of Supreme Audit Court are as follows: 1 _ Four Deputies

2 _ An adequate number of advisors

3 _ An adequate number of auditors and technical experts

4 _ Administrative employees

Article 16 - The Judiciary Boards shall be elected in the following way. After receiving his decree, the President of the Supreme Audit Court shall recommend 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 recommended 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 recommend 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. [3] Article 17 -

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.(6)

Article 19 - Sessions of the Judiciary Boards shall achieve a quorum with the presence of three 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 retires.

2 _ In cases where a Judge is, for any reason, unable to work for more than four successive months .

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 meet 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 accounts 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 shall follow a special by_law for its recruitment regulations 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 has been stated in this Act, Judiciary Boards shall examine the following cases and assuagements:

1 _ Non_presentation of financial statements, revenue and expenditure accounts, government account books and deficit account statements 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 items1, 2 and 3 of Note 1 of this Article is peremptory and indispensable. Items 4 and 5 may be reviewed within 20 days from the date of communication of the judgements, 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 encounters public offences while performing its duty 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[4] 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 the case 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 have been repeatedly 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 which has later 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 for which a request for re_hearing has been made . Request for re_hearing does not stop enforcing the judgement unless appropriate security is taken.

Note(2) _ The examining 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; the Judiciary Boards or the sharia[5] judge shall determine a date for examination through the Secretariat of the Supreme Audit Court. The Secretariat shall, at the earliest and in any way that the communication of the determined date is possible, 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 persons 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 recognizes, during an examination , that the case which has already been examined and for which a judgement has already been passed is a 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 clarification of 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 -The Examination and the passing of 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 incompetent 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 adequate 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 a session with the presence of three quarter of the main judges of the Supreme Audit Court and headed by the President of the Supreme Audit Court to make decisions on the following matters. The decisions taken by the Board shall be made valid by an absolute majority vote of those present in the session.

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.

[6]Article 38 -

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, films, microfilms, 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, 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 by 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 shall, in performing its responsibilities, be empowered to investigate and scrutinize all financial affairs related to the country and in all the cases may correspond with the auditees directly. All the authorities of the Islamic Republic of Iran and the three powers[7] 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.

[8]Article 43

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(12)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).#*

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[1]The Islamic consultative assembly
[2]According to Budget Liquidation Act ratified after the Islamic Revolution on 13/7/1986 by the Islamic Consultative Assembly, article 8 was cancelled.
[3]According to amendment made to this Act on 27/08/1992 and registered under the number of 42120 by the Islamic Consultative Assembly, article 17 of the Supreme Audit Court Act ratified on 31/01/1983 has been Cancelled.
[4]Religious
[5]Religious
[6]According to amendment made to this Act on 27/08/1991 and registered under the number of 42120 by the Islamic Consultative Assembly, article 38 of the Supreme Audit Court Act ratified on 31/01/1983 has been Cancelled.
[7]I.e. Executive, Legislature and Judiciary.
[8]According to amendment made to this Act on 27/08/1991 and registered under the number of 42120 by the Islamic Consultative Assembly, article 43 of the Supreme Audit Court Act ratified on 31/01/1983 has been Cancelled.
* Amendment Law of the Supreme Audit Court Act registered under the number of 42120 dated 27/8/1991 totaling to fifteen articles and thirteen notes was ratified at the session of Sunday, (11/8/1991) of the Islamic Consultative Assembly and was approved on 18/8/1991 by the Guardian Council. Mahdi Karoubi _ The Speaker of the Islamic Consultative Assembly
# Supreme Audit Court Act ratified on 31/1/1983 totaling to forty_ six articles and eleven notes was ratified at the session of Monday, 31/1/1983 of the Islamic Consultative Assembly and was approved on 6/2/1983 by the Guardian Council. Akbar Hashemi _ The Speaker of the Islamic Consultative Assembly

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