The Challenges of Financial Supervision over Public Non-Governmental Organizations (Case Study of the Martyr Foundation and the Affaires)

The financial supervision system of the Islamic Republic of Iran has been elaborated on executive agencies in the form of various constitutional and prerogative principles under the general computing law of the country. The laws that recognize the approach of identifying executive agencies as well as the shape, structure, and processes that are defined to control and monitor financial decisions and behaviors are important and worthwhile. A subject whose relevance and impact are undeniable. For this purpose, the present article seeks to answer the question that the supervisory bodies known in the aforementioned laws, what challenges do they face in monitoring the foundation of the martyr Foundation as one of the public Non-Governmental? In the present paper, using the analytical descriptive research methodology, the challenges of financial monitoring of the martyr Foundation and the affairs of the veteran who are faced by some of the supervisory authorities of the three forces are discussed and concluded: The issue of financial supervision over public Non-Governmental, with such obstacles; The exclusion of some regulatory agencies such as the Court of Audit and the Ministry of Economic Affairs and Finance on the funding of these institutions, the lack of transparency of the budget and finances of some of them, such as the Martyr Foundation and the lack of development of an audit of operational financial supervision of these institutions has been difficult.