Article 43- By-laws related to the implementation of articles39, 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 nongovernmental 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 non-governmental 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, provided they consider their order conforming to rules and regulations and assume the responsibility of the legality of their order by providing written and legal documentation and inform 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(15) 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. They shall also 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 aboard 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 months 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 delivered to the new Comptroller in the 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 receipt and payment statements of the revenue accounts concentrated in the Treasury by dividing them according to the account type 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 a statement of operations related to each financial year at most at the end of Azar(16) 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 - Receipt 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
Copies shall be delivered simultaneously to the Supreme Audit Court and 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 . It shall also be required to prepare the yearly budget liquidation and to 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.