Single Article – The country’s budget for year 2005-2006 includes resources of more than 1,589,989,770,000,000 Rials and expenditures of more than 1,589,989,770,000,000 Rials, and is as follows:
a- The resources for government’s general budget includes revenues and granted capital and financial assets, and also expenditures and received financial and capital assets of more than 569,837,060,000,000 Rials in total. The general budget includes the following categories:
1. General resources equal to 537,859,009,000,000 Rials and expenditures and received financial and capital assets equal to 537,859,009,000,000 Rials.
2. Revenues of ministries and governmental organizations equal to 31,978,051,000,000 Rials and their expenditures and related payments equal to 31,978,051,000,000 Rials.
b- Budget of governmental companies, government-affiliated banks and for-profit organizations includes revenues and credit resources of more than 1,055,969,422,000,000 Rials and expenditures and related payments of more than 1,055,969,422,000,000 Rials.
Government is allowed to receive revenues and credit resources stipulated in Section 3 of this law, in accordance with rules and regulations of year 2005. Government is entitled to pay expenditures and financial and capital assets of ministries and governmental organizations and also [to pay] aid and other credits mentioned in tables of section 4 and Appendix No. 1 of this law, proportional to the amount of revenues and other resources received in year 2005. In doing so, government will comply with related rules and regulations, description of operations and activities mentioned in signed agreements, notes of this law and credit allocations.
c- In order to ensure complete and timely allocation of the credits of government’s general budget, the amounts mentioned in table 22 of Clause (k) of Note (1) and Clause (g) of Note (7) will be considered Rials Savings Account. If revenue resources of general budget are not realized until November 2005, government is entitled to use this account in accordance with legal procedures.
Section 1 – Setting the foundation for rapid economic growth
Section 2 – Protecting environment, equipping country and achieving regional balance
Section 3 – Improving health, human safety and social justice
Section 4 – Protecting Iranian-Islamic culture and identity
Section 5 – Guaranteeing national security
Section 6 – Renewing government and improving its effectiveness
Source: Supreme Audit Court, Please See: http://www.dmk.ir/Dorsapax/userfiles/file/033.pdf , Retrieved November 10, 2012