Supreme Audit Court
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Monday, February 24, 2020
Instruction to the note of Article 39 of the Supreme Audit Court Act

Article 1 – According to this instruction and in order to avoid repetition "financial documents " means:

Financial statements, receipts and payments accounts, vouchers, registers and other related records, reports of the auditees submitted to the Supreme Audit Court or prepared by the court, also documents and registers which have been or will be legally requested by the court.

Article 2 – All financial documents submitted by the auditees, to and by the request of the Supreme Audit Court, shall be erased after been transferred to microfilm.

The Supreme Audit Court shall specify the financial documents submittable to the SAC, to be transferred into microfilm form or to be kept in the original form.

Article 3 – The Supreme Audit Court of Iran shall announce to the National Archives (The National Records Organization) that the financial documents are liable to annihilation and have followed the obligations stated in article 2, and the National Records Organization shall then transport and sell the documents in the agreed period of time.

All the purchased documents shall be transformed into paste and the Supreme Audit Court will have direct supervision during the whole process.

Note 1- A list of all financial documents to be kept by the National Records organization and following this Instruction, should be provided by the organization and approved by the Supreme Audit Court of Iran.

Note 2 – The financial documents of the previous years and the years to come may follow the annihilation procedure stated in this instruction after being transferred onto microfilm. If the documents are not transferred onto microfilm for any reason whatsoever (lack of facility or necessity), they shall be destroyed after a 15-year retention period.

Article 4 – The National Records Organization having sold the documents, shall deposit the profit thereof to the national revenue. 50% of this amount shall follow the procedures stated in section (c), article (60) of the Expenditure of Part of the General Revenue Act and the other 50% shall be annually expended on the study and research plan of the Supreme Audit Court of Iran as per the National Budget Act .

Article 5 – The Supreme Audit Court of Iran may transfer the documents into microfilm form at the auditee headquarters and the auditee is obligated to provide all the necessary facilities.

Article 6 – All microfilms having followed the copying procedures may be destroyed according to this instruction and after a 20-year retention period.

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