Article 55
The National Accounting Agency will inspect and audit, in the
manner prescribed by law, all the accounts of ministries,
government institutions and companies as well as other
organizations that draw, in any way, on the general budget of the
country, to ensure that no expenditure exceeds the allocations
approved and that all sums are spent for the specified purpose. It
will collect all relevant accounts, documents, and records, in
accordance with law, and submit to the Islamic Consultative
Assembly a report for the settlement of each year's budget together
with its own comments. This report must be made available to the
public.