Audit Report for Citizens;
Audit Report of Compliance of laws and Regulation of Municipalities Published
13 July 2021
The Audit department of Compliance of laws and regulations of the Supreme Audit Office has audited the activities and performances of the fiscal year 1398 and the previous fiscal years of some municipality administrations according to the audit plan of the fiscal year 1399, considering the following issues.
- Whether the payments have been properly recorded in accordance with the guidelines and regulations or not?
- Whether the municipalities under audit have complied the contract signing, contract management, the payments under the terms of contracts and purchases in accordance with the provisions of the Procurement Law or the terms of the contracts/agreements or not?
- Whether the method for assessment and receiving the rent, rental payments, tax, overpayments and other issues have been done in accordance with the applicable law and regulations or not?
- Whether the state of imposing penalty due to delay in submitting the payments of income tax in the entities is in accordance with the agreed obligations or not?
- Is there an internal control system in the entities under audit and is this system efficient and in compliance with laws, regulations and other issues or not?
- Have the activities, transactions, processes, management and performance of the entities been done in accordance with the applicable laws and regulations or not and is there transparency and accountability in these processes or not?
- The method of the municipalities’ performance for timely resolving of in advance payments.
- The method of the municipalities’ performance for collecting the past income and expenditure residues.
This report has been published for the purpose of public awareness and it is accessible through the following link.