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Examining the Role of the Court of Audit's Budget Settlement Reports in the Budgeting and Budget Planning
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Ali Rouhani *   |
| Master Auditor Audit Court and MSc in Public Management Email -Aliroohani@yahoo.com |
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Abstract: (202 Views) |
| The aim of this research is to study the role of the supreme audit court' budget disbursement reports in budget and budgeting. For this purpose, 200 case were randomly selected between among experts in three provinces including Markazi, Isfahan and Chaharmahal Bakhtiari, each of whom has some scientific and experimental background in auditing, budgeting and accounting. The research method is descriptive and survey using a researcher-made questionnaire and content validity confirmed through pre-test and reliability with Cronbach's alpha coefficient of 94%.In order to confirm or reject the research hypotheses, a non-parametric binomial statistical method (success ratio) was used, and Friedman's analysis of variance was used to rank each of the reasons for not using the Court of Accounts' budget disbursement reports in budgeting.Statistical analysis of the data test shows that the budget allocation reports of the audit court do not play an effective role in budgeting, and the political bargaining of parliamentarians and members of the government board, as well as the results of the performance of the ruling political ideology in each period and the destructive role of this group of people in budgeting, the mandatory rulings contained in upstream documents, and the weak role of the Court of Accounts reports in compiling these documents and budgeting in an incremental manner, make it unnecessary to use the Court of Accounts budget allocation reports in budgeting. |
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| Keywords: Incremental budgeting method, Political bargaining, Incremental budgeting method, Higher laws and Regulations, Budget Settlement Reports |
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Full-Text [PDF 711 kb]
(47 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/03/16 | Accepted: 2025/07/22 | Published: 2025/06/28
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