Supreme Audit Court of Iran

The Supreme Audit Court of Iran (SAC) (Persian: دیوان محاسبات کشور) is a government agency of the Islamic Republic of Iran. Located in Tehran, it is supervised by the Iranian Parliament and dates back to 1906.

Articles 54 and 55 of the Constitution of the Islamic Republic of Iran define the objectives and responsibilities of SAC, the most important duty of the organization being the preparation of the government's Budget Liquidation Report, as specified by article 55 of the Constitution.^[1]

The state body is tasked with controlling "financial operations and activities of all ministries, institutions, government companies and other organizations which in any manner whatsoever benefit from the state budget."^{[citation needed]}

Since 2010, SAC has been charged with supervising the Iranian Economic Reform Plan.^{[citation needed]} SAC also monitors the Oil Ministry’s deposits into the state treasury on a monthly basis.^[2] It is also in charge of the supervision of the National Development Fund.

^ "Ø¯ÛŒÙˆØ§Ù† Ù…ØØ§Ø³Ø¨Ø§Øª Ú©Ø´ÙˆØ±" (PDF). Dmk.ir. Retrieved 2013-08-01.
^ [1] Archived October 12, 2012, at the Wayback Machine

[1] "Ø¯ÛŒÙˆØ§Ù† Ù…ØØ§Ø³Ø¨Ø§Øª Ú©Ø´ÙˆØ±" (PDF). Dmk.ir. Retrieved 2013-08-01.

[2] [1] Archived October 12, 2012, at the Wayback Machine

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