One of the differences between the 2025 budget bill and last year’s bill is the increase in the number of clauses and the resulting changes in the provisions of some of these clauses. Unlike last year’s bill, where the provisions related to the “budget” topic were included in Clause (3), this year Clause (5) of the budget bill addresses the provisions concerning the “budget” topic. Each of these provisions pertains to important aspects of the country’s financial and executive management, significantly affecting how budget credits are spent and the implementation of development, service, and welfare projects. Given the importance of this clause, some of the issues raised in it are also key points highlighted in the Seventh Development Plan. Providing an expert overview of its sections can clarify the scope and impact of these provisions. It is worth noting that some of the major economic challenges, such as high inflation rates and fluctuating economic growth, stem from government financial policymaking. Reforming government financial policy is not feasible without restructuring the country’s budget; one of the ways to reform the budget structure is addressing certain issues within the provisions related to the “budget.” The following report reviews and analyzes each of these provisions, offers expert recommendations related to them, and discusses how these provisions influence the government’s financial policymaking.