with the adequacy of the devices, it actually means that we go to the device and help them with what controls should be done to prevent violations because you know better, my dear viewers , they know better that if major losses enter the treasury. it is usually very difficult to compensate for it, so it is better that the court of accounts go in this direction and any other supervisory body in this direction so that no violation has occurred. it is necessary that we enter into the discussion of preventing the occurrence of violations, which is again the policy emphasized by the president of the court, gol. for days, we are strictly following up on this event violation is a point that the court of accounts emphasizes in many ways. now, from your point of view and from the point of view of the authorities , it is not too late to enter into this issue, considering its importance in the executive branch . what

you are monitoring now as prevention of violations in the executive bodies, now in the cases you handle or the cases you collect , see which cases i am presenting now. but not calculations. this is preventive it is done. regarding training, we now frequently hold courses for managers of executive bodies , financial executive managers , we explain to them the examples of violations and the rules of the governing regulations. indeed, the same surveys that are being conducted from those courses show that they are very successful, that is, managers. we, the managers of the devices, say themselves, we did not know the things you are saying, so this leads to it. to prevent the occurrence of violations and that this

manager is obliged to implement, or rather i should say , an executive guarantee , what is what you define as training, the law itself, see the law in first of all, dr. omrani, we have laws in many places, but we saw and defined the enforcement guarantee, the law itself has a guarantee of enforcement , for example, you can see that any law that is violated is subject to a lot of punishment. it has been repealed, so now whether it has a criminal description in the law or a non-criminal description , if there is a violation , the relevant institutions, especially the supervisory and judicial system , will deal with this violation and exclusion of the law and the city's duties, this is a guarantee. do you have an example in your mind to tell us about taking care of each other? legal executive guarantee that is defined in many cases , for example, you see, we have in the discussion of leaving verbs.

the case and the cases that the heads of the departments and the managers of the department in the protection of public property are actually neglecting the example of neglecting the action, one of the obvious examples of the abandonment of the action. all of its security matters must be observed. tell us, i will give you an example. yes, see , for example, in one example, a construction project, this is a case that was filed without my presence. yes, a construction project has been put into operation and before that the interest has reached the stage of operation and the device has been delivered. in fact, before it was delivered to the operator, this project was abandoned for a year , as a result of which the project's employees were stolen and other damages were caused to this project, the result

is actually financial files. it is also bigger, but i would like to say that there are many examples that are investigated and lead to the issuing of administrative punishment , leading to the issuance of judgments and compensation for losses . there are many such cases. mr. dr. davodi, the point that mr. president stressed on in today's session of the assembly today is that the companies subgroups of executive bodies should be strictly monitored so that cases of violations do not arise in their case. what has the court of accounts done about these companies ? what cases have been detected so far and what is the plan for the future? yes, i told you that today we have the fourth assembly . in

the past three assemblies that were held in the past years, only the deputies of the financial department of the executive department of the ministries were present. today , i presented the financial managers of the country's top companies. that 80% of the budget of state-owned companies is allocated to these limited companies, this is their presence. this itself shows that divan calculations are entering the important issue of auditing companies in a wider dimension. we used to check with the measures taken by dr. dastqib, and now we have identified more than 2,000 companies against public institutions and organizations that are being controlled and monitored by the audit court. in addition to that , there are 380 state companies that exist under the budget law of the whole country. only the system does not control what things can be prevented? see the audit of the standards control court, the laws and regulations in force

and the absence of deviations and violations from these laws. when a law is observed. there is definitely a violation of our stack. when we say that the salary cap is high, if this violation is not done, then when we enter, we will monitor it. these violations will be prevented. therefore, astronomical payments or payments outside of the rules will be taken. yes, it is limited. could it be that we have one of the weaknesses that today's discussion of financial transparency and discipline, one of the topics that was raised, is the lack of accurate information entry in the system. information of the country. we have the system of article 29, where all the executive bodies are required to enter whatever they pay to the personnel in this system. today we are witnessing this. some devices do not record part of their payments. we warned you today. it was announced that we warned that if the devices

are not fixed, we will take names. and after naming. calling others names is a general appeal. at that time, they will have public supervision. comment today. the use of the system and systems that should be designed in order to strengthen the internal controls in the executive body as one of the requirements. we announced our work today, we observed ms. emami in the discussion of internal controls, we entered in a 5-year period, the information we collected from the devices executive

, we counted more than 12,000 weak points of internal controls and announced that these controls must be corrected, and this correction of these controls means prevention of violation, prevention of abuse, prevention of fraud, deviation. corruption, these are all in line with the same policy of guidance and prevention, with the requirement of the colleagues of the court of accounts not to interfere in the executive duties of the executive body , mr. dr. omrani, both you and mr. davodi put a lot of emphasis on the supervision of this supervision in accountability in financial transparency in what is important for the financial field of the country, how much it affects now how many. this supervision is taking place, you see , in any case, accountability is one of the important components of good governance. all institutions, whether supervisory institutions or executive institutions, must be accountable

for their own performance. we provide performance and surely other devices should also provide this presentation. i mean that the monitoring device is responsible for its performance , as you can see in this program, it is also asking questions of the device. the supervisory body that is the question ask and the system will answer, but the response of the system is partly to the monitoring system and partly to the people , it should be to the public opinion. from my personal expert point of view, i see that if our managers are capable, if they are legal , it seems that they are also accountable, that is, we have capable and legal managers who are accountable

, but on the other hand, there are managers who, due to their weakness, are actually capable. they and their weakness in the law are my answer. naturally, it goes back to the point you said first, i think there is a weakness in the appointments that maybe yes, yes, yes, this is very important, the issue of appointments is a very important issue that now we are going back to the same cycle, why answer. there are no managers, you see, to sit at the table , well, we go and sit at the table very easily, but after that task, the task of answering this department begins , we have a very difficult task . one of the important components of transparency, which is the motto of the court of accounts, is the accountability of dr. davodi, a series of paths. it was the usual path of the divan of accounts to create transparency now and the issues we are discussing in the discussion

, how much initiative do you have to find new ways to create transparency and discipline in the executive bodies of the court of accounts in these years, well, in line with its legal duties , which is the supervision of the treasury. we have had our continuous activities in the new period, well, during the last one year based on the policy. i told you about the policies announced by mr. dr. dastkhaib , we are talking about the continuous monitoring of cry guidance . i give a warning to the device . i gave my warning to the device that this route you are going leads to a deviation and leads to a violation . i was deducting at the end of the financial year. i can see that this deviation path

has continued . i will definitely face legal action. we have no complacency in the budget deduction . i would like to ask a critical question, when will the subtraction of the budget of 1401 be read ? error declared. mr. dr. dastaghi's statement will be read next week if the parliament is closed next week. the hour he will have the time to present the important issues of subtracting the budget for the year 1401 to the noble nation of the islamic republic of iran, he has two minutes, i know it is short, but one important point is one of the very

important and interesting measures that the court of accounts has taken in almost a week. it was done in the past, mr. doctor adding two advisory boards to the advisory boards of the court of accounts means two boards. previously, we had four advisory boards and one female adviser was cut off. for the first time in the history of the islamic republic of iran and before this , we had the first female advisor in the court of accounts , who was elected, and this was an interesting initiative. the addition of these two advisory boards leads to a reduction in the length of the proceedings, which mr. dr. omrani said, considering that they are in field b. we are right now right now, many of the cases are being set for 1403 for the consideration of these two boards

, the addition of which will definitely shorten the time and we will be able to get into the violations and deviations of the executive body in a timely manner . thank you for your explanation. good night and god bless you. a famous orator who had captivated the young people in his pulpits, mr. amir al-mu'minin says in nahj al-balagheh to imam hasan mojtaba, imam masoum, the heart is like a sermon. keep your heart alive by keeping it clean and pure. man needs preaching, man

it needs preaching. scholar of the book, who authored more than 80 volumes of books in various fields. they spent years concentrating on writing and thank god the works they created can be used at different levels , that is, they have for young people, for example, the description of the lives of the innocents , peace be upon them, which for example young people can read, they can use it completely, they have works. which is in the explanation of the words of amir al-mu'minin from nahj al-balagha and we can almost say that the continuous line of works of the late mr. arfa rizwan allah ta'ala is against the moral line of ayatollah arfa who himself is in the school of scholars. bozor had been a student for many years

, he was interested in the religious and moral education and scientific research of the students, their own seminary education in the city of tehran in tehran, both in the field of imamate

, in the field of preaching, and in the field of writing various religious teachings. they saw good intentions and morals and faith in him, the local people lived with him, they saw that he was very suitable because a mosque that was not visible from today's point of view, for example , it was not on the street, had no income, that was all the mosque and

mr. arfa in this conference from the book "forty menzel seluk " verse. in the name of god, light upon light. in the name of god, light upon light allah is light upon light in the name of allah who is the master of affairs

in the name of allah who created light from them. i bear witness that muhammad is the messenger of god . i bear witness that muhammad is the messenger of god

. i bear witness that muhammad is the messenger of god. hai ali al-falah hai ali al-falah god

bless you, god bless you.

the chaste life and religious education of girls starts with the celebration of the task. what does celebration of duty mean and what work should we do after becoming obligated? the obligation is to fast.

let me read, pray, i am sick, heal me, god, tell me , today you have reached the age of obligation, today is a special prayer what do you want from god, what is that prayer, health, everyone who is sick , everyone will get well, and imam zaman will appear, it means that i grew up, i am 9 years old , i have to fast and pray. god asked us to pray, for example, i thank god.