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قانون - نظریه شورای نگهبان در خصوص اصل 55 قانون اساسی

نظریه شورای نگهبان در خصوص اصل 55 قانون اساسی

نویسنده :mohammad baghaei
تاریخ:یکشنبه 10 خرداد 1394-05:51 ب.ظ

نظریه شورای نگهبان در خصوص اصل 55 قانون اساسی

شماره 1041516/9/1375 

شورای محترم نگهبان 
همانگونه كه استحضار دارند در بودجه كل كشور جهت ایجاد و یا توسعه فعالیتهای تولیدی بخشهای مختلف اقتصادی ، اعتباراتی برای پرداخت قسمتی از كارمزد تسهیلات بانكی شركتهای تعاونی و خصوصی منظور می گردد كه از آن جمله بند (ب) تبصره (3) و بند (هـ) تبصره (6) و بند (4) تبصره (11) و تبصره های (51و52)بودجه كل كشور سال جاری است. 
هم چنین در مورد موسسات غیر دولتی كه متصدی خدمات عمومی و عام المنفعه هستند و در عین حال جزء بخش دولتی اصل (44) قانون اساسی و از مصادیق موضوعات اصل (45) قانون اساسی محسوب نمی شود از قبیل كمیته امداد امام – كمیته ملی المپیك – شهرداریها هلال احمر – مدیریت حوزه علمیه قم – كتابخانه حضرت آیه ا…العظمی مرعشی ، قانونگذار اعتباراتی را در بودجه سالیانه منظور می نماید تا تداوم خدمات آنها میسر گردد . بدین ترتیب این قبیل مؤسسات تعاونی ، خصوصی یا عمومی غیر دولتی به اصلاح از بودجه كل كشور استفاده می كنند . 
اخیرا این توهم ایجاد شده است كه دیوان محاسبات كشور مكلف است به كلیه حسابهای این مؤسسات ، هم در آن قسمت كه از محل بودجه عمومی كل كشور تعیین شده است و هم قسمتهای دیگر كه مربوط به درآمدهای داخلی و موقوفات و هدایا و دیگر منابع باشد رسیدگی و حسابرسی نماید . 
خواهشمند است با توجه به اصل (98)قانون اساسی تفسیر فرمایند آیا اصل (55) قانون اساسی ناظر به كلیه حسابهاو هزینه های موسسات عمومی غیر دولتی و مؤسسات خصوصی و تعاونی است كه جزئی از اعتبارتشان از محل بودجه كل كشور تأمین می شود یا اینكه با توجه به دلالت عبارت « اعتبارات مصوب » در اصول (53و55) قانون اساسی ، حسابهای این مؤسسات صرفا در حدود اعتباراتی كه در بودجه كل كشور برای آنان منظور شده و تخصیص یافته است مشمول رسیدگی دیوان محاسبات می باشد . 
رئیس جمهور – اكبر هاشمی رفسنجانی 

شماره 1116/21/75- 14/9/1375 
ریاست محترم جمهوری اسلامی ایران 
نامه شماره 104151مورخ 6/9/1375 مبنی بر تفسیر اصل 55قانون اساسی در جلسه مورخ 14/9/1375 شورای نگهبان مطرح شد و نظر تفسیری شورا به شرح زیر اعلام می گردد: 
اصل 55 قانون اساسی ناظر به اعتباراتی است كه در بودجه كل كشور منظور شده و صلاحیت دیوان محاسبات در رسیدگی و حسابرسی محدود به همان موارد است . 
دبیر شورای نگهبان – احمد جنتی 

15097

:شماره انتشار

قانون

:نوع قانون

1375/10/08

:تاریخ ابلاغ

1375/09/14

:تاریخ تصویب

 

:موضوع

شورای نگهبان

:دستگاه اجرایی



نوع مطلب : قانون اساسی 

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