Abbas Emami [1] Asgar Jalalian [2] Sayed Hosain Sadeghi[3] Abstract: The study examines the operational budgeting system in Iran and the United States and to investigate the place of budgeting in the Iranian and US legal systems. The method used in the study is descriptive-analytical and documentary approach. In the Islamic Republic of Iran, the government's budget for each sector is separately assessed on a case-by-case basis in each of the specialized committees, especially the House Economic Commission. In the United States, budget performance is measured on the basis of strategic and operational plans implemented, and congressional federal agencies and Senate oversight bodies monitor the budget's performance, how it is spent, and the type of budget line that is effective for development plans. They prepare the report and evaluate it. [1] - PhD Student, Department of Law, UAE Branch, Islamic Azad University, Dubai, United Arab Emirates [2] - Associate Professor, Department of Law, Payame Noor University, Tehran, Iran [3] - Assistant Professor, Department of Law, Zabol Branch, Zabol National University, Zabol, Iran
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