Study on the financial independence of non-governmental public institutions in terms of public financial law

Abstract

According to the Islamic Republic of Iran rules, Non-governmental public institutions, should be provided more than 50% of the budget through the institute itself. These institutions to provide this income, they do business activities, providing services, receiving fees, and using public and public assistance, but some of these institutions also use public funds and instead using from the government's budget, The government controls them in types of Administrative, judicial and parliamentary reviews. In spite of the government's supervision, it should be acknowledged that most of these institutions have a relative financial independence from the government in the administration of property, although the financial independence of these institutions is not the same. These institutions, based on their autonomy in the financial system and their dependence on the country's budget, are in three categories: first, institutions that provide their income from their activities, do not have a link with the budget of the country and have complete financial independence ; Second, a bunch of institutions that have incomes but their costs are higher than their incomes and require government assistance; the third category is generally lacks income and is financed by budget of the country. It seems that the third and even some institutions in the second category, despite the name of the non-governmental public institution, do not have the condition to provide more than 50% of the budget in the definition of these institutions and are under full control of the government because of the use of the state budget; So they aren't non-governmental public institution according to the legal definition.

Keywords

• financial independence
• non-governmental institutions
• administrative supervision
• judicial review
• parliamentary review