Single article – Iran’s budget for the year 2009-2010 includes resources of more than 2,791,828,833,000,000 Rials and expenditures of more than 2,791,828,833,000,000 Rials, and is as follows:
a- The resources for government’s general budget includes revenues, granted capital and financial assets as well as expenditures and received financial and capital assets which totals more than 967,901,023,000,000 Rials and includes the following categories:
1. General resources equal to 892,132,800,000,000 Rials
2. Revenues of ministries and governmental organizations of more than 52,376,074,000,000 Rials
b- Budget for governmental companies and government-affiliated banks and for-profit organizations includes revenues and credit resources of more than 1,988,747,977,000,000 Rials and expenditures and related payments of more than 1,988,747,977,000,000 Rials.
Government is permitted to pay revenues and general resources mentioned in table six and Appendix No. 2 of this law, in accordance with the rules and regulations of receiving financial and capital assets. Additionally, government is entitled to pay aid and other credits mentioned in the tables and Appendix 1 of this law, proportional to the amount of revenues and other resources received in the year 2009. In order to do so, government will comply with related rules and regulations and description of operations and activities mentioned in signed agreements (in accordance with article 19 of Planning and Budget Law approved in 1972).
Failure of government to receive revenues and other general resources stated in this law in an appropriate and timely manner without a legal justification, or [ failure] to follow the relevant rules and regulations in spending expenditures, budget, and resources stipulated in article 160 of the Islamic Republic of Iran’s Fourth Economic, Social and Cultural Development Plan, will be considered appropriation of public resources.
Source: Supreme Audit Court, Please See http://www.dmk.ir/Dorsapax/userfiles/file/budjeh88.pdf , Retrieved November 6, 2012