Designing a model of requirements for fulfilling the oversight role of the Islamic Consultative Assembly on the annual budget of the country

Considering the high and important role of the Islamic Consultative Assembly in the process of approving the budget of the whole country and monitoring its implementation, the purpose of this study is to design and explain the pattern of requirements for the oversight role of the Assembly in the annual budget. In terms of research purpose, the present study is an exploratory research. Also, the method of this research is exploratory mixed type. For categorizing and analyzing qualitative data, thematic analysis research method was used and for quantitative data, fuzzy Dimatel methods and fuzzy hierarchical analysis method were used. This study presented the developed model of effective parliamentary oversight of the budget based on three comprehensive themes of "prudent legislation", "smart oversight" and "conscious environment" with a completely practical view. At the level of organizing themes, 13 themes were identified and at the level of basic themes, 42 themes were identified. The most influential factors on the realization of the parliament's oversight role over the budget are "efficient budget law enactment", "performance transparency", and "budget policy". The budgeting process is defined as one of the interdisciplinary topics of humanities in order to pay attention to economic, political, legal and public administration concepts from the perspective of public policy. The results of this study can help the parliament's effective oversight of the annual budget at the practical (not just research) level. In this regard, practical proposals were presented to enhance the oversight role of the Islamic Consultative Assembly in the annual budget of the country.