The primary objective of the study is to examine the tendencies of the government and parliament regarding various sovereign functions during the period of the Sixth Development Plan. These functions are defined and categorized within the civil budget under current expenditures. Accordingly, the report implicitly reveals which areas received a greater share of allocated current expenditures from the total resources and to what extent the changes made by the parliament to the functional or operational budget appropriations align with the original orientation of the proposed budget bill over time.

It is worth noting that this research report was prepared and compiled by the Research Group on Modern Planning, Budgeting, and Modeling Systems. Authored by Gholamreza Geraei Nezhad (Ph.D.) in collaboration with Ali Akbar Khosravi Nezhad, the report consists of 38 pages.

Those interested in reading the report may access and download the full research document through the following link.