Conditions and Legal Effects of Filing a Lawsuit with an Emphasis on the Procedural Rules of the Supreme Audit Court and Civil Procedure

Abstract

This study examines the conditions and legal effects of filing a lawsuit with a focus on the procedural rules governing the Supreme Audit Court and civil procedure, employing a descriptive–analytical research method. The Supreme Audit Court, as the supervisory arm of the legislative branch, plays a significant and prominent role in the overall system of financial and administrative oversight of the country. Given the importance of this supervisory institution, its legal and constitutional foundations have been established under Articles 54 and 55 of the Constitution of the Islamic Republic of Iran (1979). The subject of the present research is the analysis of the conditions and legal consequences of initiating legal proceedings within the framework of the procedural system of the Supreme Audit Court in comparison with civil procedural law. The research was conducted using a descriptive–analytical approach and a library-based methodology. Required data were collected through documentary tools, including the study of books, scholarly articles, examination of judicial practices, applicable guidelines, administrative circulars, and decisions issued by the General Board within the judicial system of the Supreme Audit Court. The objective of this research is to analyze the conditions and legal consequences of filing claims under the procedural rules of the Supreme Audit Court compared with those under civil procedure. The findings indicate that the conditions for initiating proceedings before the Supreme Audit Court include the occurrence of a financial violation, the realization of financial loss or damage, and the attribution of the violation to one of the entities listed in Note to Article 2 of the Supreme Audit Court Act. In contrast, the conditions for filing a claim under civil procedure consist of legal interest, legal standing, and legal capacity. The legal effects of filing a lawsuit before the Supreme Audit Court include the commencement of adjudication by advisory panels, determination of the scope of their jurisdictional review, the obligation of the Court’s Prosecutor’s Office to defend the contents of the petition, the duty of the Prosecutor’s Office to execute orders issued by such panels, determination of jurisdictional competence, and the obligation of the defendant to submit a response.