عنوان مقاله [English]
Having a complete and accurate system for monitoring and control is one of the most important and vital pillars in a healthy and efficient management. All institutions, organizations and ministries that use public funds have legal duties and powers within which they are only allowed to operate. Usually, these duties and responsibilities are mentioned in the statutes of these organizations or the law of their formation; But there is no denying the constant desire of some managers to shrug off the do's and don'ts and to act on their own accord. Monitoring in all public institutions is necessary. One view holds that the municipality is a public institution and in this respect is under the supervision of the Court of Audit. Another view is that the Court of Audit only monitors the consumption of the state budget and the municipality's revenue is excluded from the scope of the Court of Audit because it is not part of the national budget. This study was conducted with the aim of investigating the supervision of public institutions with an emphasis on municipalities as a library. The results of this study confirm that the principles of power control in fact analyze the arguments and foundations of the legitimacy of power control. From the content and documents of this article, it is well inferred that the Iranian constitutional system, relying on political ideas and Islamic sources, is sensitive to the density of power and the possibility of its unbridledness and aggression, and therefore in this system Power and its control and limitation have been taken very seriously, and several principles have been proposed for this purpose, which well justify the need to control power.