Saeed Gholami regarding the financial disputes between municipalities and the education sector stated: According to Article 13 of the Law on the Formation of Education Councils, the legal share of education from municipal fees must be collected through a separate invoice from the taxpayer and deposited into the central treasury account of the country.
Use of Municipal Fees
Gholami added: According to Note 7 of Article 3 of the amended executive regulations of the law, the revenue from these fees should only be used for the construction and development of educational and developmental spaces in the same county or region.
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The Director General of the Fars Court of Audit pointed to Article 36 of the Law on Financing Production and Infrastructure approved in 2024, stating: This law allows municipalities to exchange land and properties to settle confirmed claims and debts with executive agencies. However, this ruling does not imply a license to avoid paying fees or claims related to education.
Covering School Operating Costs
Gholami emphasized that any agency that has a claim against another must pursue its claims through legal channels. In accounting and auditing standards, the principle is the prohibition of offsetting, and offsetting is only possible in cases where the law has issued a specific authorization for it.
Regarding the use of the education sector's share from municipal fees, he stated: The revenue from this share is allocated to educational construction projects, and this agency cannot use these funds for the operating costs of schools. Paying the municipal fee share to education does not mean covering the daily expenses of schools.
Public Donations and School Fees
Gholami further added: Charging fees in public schools is prohibited, but there should be a distinction between fees, public donations, and educational construction resources. The per-student allocation does not cover the operating costs of schools, and schools face challenges in securing part of their expenses.
The Director General of the Fars Court of Audit clarified: If any fees are collected in public schools contrary to the law under the title of tuition, this matter should be pursued through legal channels. Additionally, the claims of municipalities against education and the legal share of education from municipal fees should be calculated and resolved separately.
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