A Comparative Study of the Supervisory Role of the Parliament in the Budgeting Process and its Position in the General Policies of the Legislative System

When new needs arise, societies give more responsibilities to the governments. The variety of these responsibilities and the resource limitation of the government have made the governments to respond accordingly and prioritize their resources. One of the main aspects of policy making is the annual budgeting of the country. Most of the general budgeting is done via the legislative body which has a key role in supervising the budget. However, this supervisory role is different in many countries, which necessitates a comparative study. Moreover, the legislation should be done according to the higher documents issued by the supreme leader. The most important aspect of executing the general policies is legislation which requires adjusting the budgeting laws with the general policies of legislation to execute and supervise the laws in the best possible way. The role of legislation body is significant in this respect. This study tries to focus on the supervision and analysis of the annual budgeting of IRI. To have a better understanding of this process, a comparative study with Turkey and Iraq is done as well. Finally, after analyzing the legal bases and the managerial principles of these foreign countries, some practical suggestions are made for the representatives of the legislative body in terms of budgeting and its supervision.