Single Article – The country’s budget for year 2006-2007 includes resources of more than 1,915,105,072,000,000 Rials and expenditures of more than 1,915,105,072,000,000 Rials and is as follows:
a- The resources for government’s general budget includes revenues, granted capital and financial assets and also expenditures and received financial and capital assets which amounts to more than 587,596,764,000,000 Rials in total. The general budget includes the following categories:
1. General resources equal to 548,570,961,000,000 Rials and expenditures and received financial and capital assets equal to 548,570,961,000,000 Rials.
2. Revenues of ministries and governmental organizations equal to 39,025,803,000,000 Rials and their expenditures and related payments equal to 39,025,803,000,000 Rials.
b- Budget of governmental companies and government-affiliated banks and for-profit organizations includes revenues and credit resources of more than 1,372,837,678,000,000 Rials and expenditures and related payments of more than 1,372,837,678,000,000 Rials.
Government is permitted to receive revenues and credit resources mentioned in Section 3 of this law, in accordance with rules and regulations of year 2006. 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 2006. In doing so, government will comply with the related rules and regulations, description of operations and activities mentioned in signed agreements, notes of this law, and credit allocations.
c- In addition to the amounts stipulated in Clauses (a) and (b) above, government is obliged to give away up to 40,000,000,000,000 Rials of shares of governmental companies mentioned in Clause (d) Note (8) of this law as assets of the entity mentioned in the above paragraph. Government is also obliged to save 7,200,000,000,000 Rials of operational expenditures of governmental companies and allocate it for paying its debts to banks.
Source: Supreme Audit Court, Please see http://www.dmk.ir/Dorsapax/userfiles/file/03.pdf , Retrieved November 18, 2012