The present research was formed with a novel problem to examine financial supervision in the budgeting process of Tehran and Paris municipalities by looking at the relevant laws and regulations, which was attempted through an analytical-descriptive method and a comparative study using library resources While examining the budgeting stages and their monitoring in the two cities, issues such as budgeting principles, budget formulation, approval, and implementation, and the financial monitoring system and structure in two formats of internal and external monitoring will be examined and analyzed. Looking at the proposed laws and directives, in the Paris municipality, priority is given to monitoring in the pre-budget implementation stage and at the time of its approval, which leads to the adjustment of the budget in a proportionate manner However, in Tehran, monitoring is often carried out at the budget execution stage, especially in the process of paying expenses, and not at the stage of receiving revenues. The mainstay of this process is monitoring their budget in the form of controlling, reviewing, and matching financial operations with the approved budget. According to the authors of this study, issues such as weak budgeting laws, weak preventive enforcement guarantees in the event of violations of laws and regulations, unilateral reliance of municipal budgets on construction and buying and selling, congestion and difficulty in monitoring, and lack of integrated urban management are among the most important indicators of monitoring in Tehran Municipality. Finally, suggestions were presented such as amending the jurisdiction of the Tehran City Council, reforming the financial and accounting system of the Tehran Municipality, establishing the City Court of Accounts, and approving the City Management Law.