چکیده:
The Non-Allocation Principle is one of the most important budgetary
economic-financial principles, which states that government institutions
should not forecast their budget. The Budget Non-Allocation Principle
is Principle 53 of the Constitution. According to the Budget Non-Allocation
Principle, no expenditures should be raised from certain revenues
before the start of the fiscal year and out of annual budgets. This paper
seeks to answer the important question of what is the approach of
the Iranian budgeting system to the Budget Non-Allocation Principle.
While Principle 53 of the Constitution emphasizes the need for all government
revenues to be centralized in the Treasury General Accounts,
the forbiddance of exceptions to this principle, and the forbiddance of
certain expenditures on resources before the start of the fiscal year
and outside the annual budget according to Principle 52 of the Constitution,
in budgetary laws and regulations, the annual budgets, and
some of the general policies of the state, there are significant instances
of violating the Budget Non-Allocation Principle. Hence, all government
entities must consider the Budget Non-Allocation Principle when
drafting and approving budgetary laws and regulations, so that they
conform Principle 53 of the Constitution.
خلاصه ماشینی:
Article 138 clearly shows that the legislator violates Principle 53 of the Con- stitution by allocating 70% of the proceeds to the aforementioned bodies, without mentioning their centralization in the Treasury General Accounts 159 received by HEC to the Council, and this is in line with the Budget Non-Al- location Principle.
In each of the fve-year development plans adopted so far, there are some breaches of the Budget Non-Allocation Principle, some of which we will 160 In the above law )Articles 14, 15, 22, 23, 24, 25, 26, 28, 29, 35, 67(, govern- mental bodies such as the Ministry of Education, the Ministry of Defense and Armed Forces Logistics, Iranian red crescent society, the Ministry of Health and Medical Education, and the other aforementioned bodies are permitted to deposit collections from their activities into dedicated revenue accounts and, then, they shall make available the equivalent of a deposit or a percentage of that which will be annually assigned in the annual bud- get law to the relevant governmental body for the expenditure concerned.
Another important fact that has led to the violation of the Budget Non-Al- location Principle is Article 39 of the Public Accounting Law. According to Article 39, “the funds raised from the proceeds and other sources of f- nancing intended for the entire national budget, as well as the proceeds of government–owned enterprises, excluding banks, credit institutions, and insurance corporations, shall be deposited into the Treasury accounts at the I.