نشریه حسابداری و بودجه ریزی بخش عمومی
سال سوم شماره 2 (پیاپی 8، تابستان 1401)

Credit distribution among different regions in the country is of great importance in order to create regional balance in the economic literature and among economic policymakers. One of the goals of this article is to present a model that can distribute the credits of the law on the balanced use of the country's facilities among the regions, which will form a balance between the regions. Therefore, by using the Expert Choice software, the weight and degree of importance of affairs, sections and sub-sections of the law are calculated based on the method of hierarchical analysis from the point of view of experts, and then the degree of importance or the weight of the allocation of the budget for the year (2019) in affairs, sections The ministers of the departments have been compared with the opinion of experts. The results of the research show that infrastructural matters with an importance level of (0.5) have the highest weight and have a higher importance than other matters, and from the point of view of credit allocation, they are ranked first, and economic matters have a weight of (0.356)., ranked second, and social and cultural affairs with weight (0.144) ranked last. Also, using the budget data allocated in the provinces in the year (2019), the infrastructural affairs have a weight of (0.66) with a value of (0.166) difference, with the infrastructure affairs obtained according to experts, and economic affairs have a weight of (0.013) with a difference of (0.343) and social and cultural affairs with a weight of (0.321) and a difference of (0.177) with reality. According to the above results, if the government allocates credits based on this research, it can expect the process of regional balance to accelerate.

Financial management systems are placed in a wide set of processes and institutions and are affected by this set. Most of the developing countries have valid laws and regulations in the field of financial management of the public sector, but they are not implemented well, which has created a problem. The main purpose of this research is to investigate the new financial management system and evaluate its current situation in the public sector of the country. The current research is a mixed type of research. In the past, financial management in the public sector included reports on the resources and expenditures of the public sector, the application of the modern public financial management approach in accordance with the environmental characteristics of the country can lead to the integration of information systems, more realistic financial statements and ease of decision-making by creditors in investment opportunities as well as improving accountability through reporting on performance, assessing the ability to fulfill government and budget obligations. Financial management is an ideal method to control the financial activities of an organization. The modern public financial management approach in accordance with the environmental characteristics can make the information systems coherent and increase the ability to respond by presenting reports on performance, evaluating the ability to fulfill government and budget obligations. Also, modern financial management improves allocation management in the public sector and time management. In addition, it leads to improvement in the management of budget resource allocation, accuracy in measuring the cost of services and time management. If reforms are implemented without considering the nature of the country's public sector, it can lead to adverse consequences such as lack of creativity in the public sector, class divide, contradiction in performance criteria and financial corruption.

In November 2022, ten years will pass since the fall of the audit commission in England. At that time, many discussions were presented in the operational environment, among which the audit of the local government was proposed to highlight the systemic fragmentation and also to create an alternative approach. In a recent call, the European Commission presented evidence of corporate reporting that improves their quality. Three pillars have been established for effective corporate reporting: Corporate governance, statutory audit and supervision by government institutions that this issue is raised in the UK region and replaces regulations. This initiative requires a holistic approach to approve reforms while also recognizing the interdependencies between system components. Currently, England has a system where local government officials focus on timeliness and auditors on quality and appropriate assessments. It needs a better balance with both parties accountable for quality and timely financial reporting. There is much to be said in this approach which may be used when dealing with the problems currently facing the local audit system in England. The appointment of the Financial Reporting Council (FRC) ultimately represents a reference body for auditing, reporting and governance issues. As the leader of the system, this council has taken important steps, but doing all the steps is not an easy task, and the necessary changes in the UK audit system cannot be done all at once.