تحلیلی نظری پیرامون سیستم نظارت مالی کشور از منظر پاسخگویی

This article examines the capabilities of the financial system governing the expenditures of public treasury in the country from the viewpoint of public accountability. In a democratically elected form of government, the spending of public treasury will bear both financial and operational accountabilities. The financial accountability compels the government to convince the supervisory bodies that incomes and expenditures have been carried out within the framework of the goals set in the annual budget. The operational accountablity enforces the government to convince the general public on the degree of its successes and achievements. Control systems are needed in both accountabilities to assess efficiency and effectiveness of the governmental performance. The financial controls will be all-inclusive to ensure the proper fulfillment of all rules and budget restrictions in the spending of financial resources. An investigation into the financial controls under the State Public Accounts rules reflect that such controls have deteriorated from the era of Constitutional Movement to the present time. The existing evidence indicates that ministers or executives have not been accountable to the financial auditor appointed by the Ministry of Economic Affairs and Finance.
Financial controls are carried out in two phases: pre-and-post spending of budget.
The pre-spending financial control mainly aims to verify the requests made by the executive agencies for services and procurement of goods with regard to the prevalent rules, and to ensure the allocation of necessary funds for the fulfillment of financial obligations whereas the chief aim of the post-spending financial control is to complete such duty within the context of a country’s financial system.
An efficient and operative financial system will be able to ensure the accuracy and legality of financial services, to guarantee the inviolability of public treasury and property, to make the adjustments of costs, expenditures and other payments in conformity with the allocated funds as provided by the rules and regulations in force. In Iran this mission has been entrusted to the Ministry of Economic Affairs and Finance. This Ministry functions its duty by appointing financial controllers at the government organization, agencies and entities. In recent years, doubt has been cast over the financial control exercised by the said Ministry. There have been shortcomings and flaws in its control system. Thus, it is vitally important to present a legal and functional analysis on the situation of the financial control system as well as formulation of control pivots.