The Relationship Between Financial Independence and Oversight Mechanisms (Administrative, Judicial, and Parliamentary) with the Budgetary Dependence of Public Non-Governmental Institutions on the Government: An Approach Towards Smart Supervision

Non-governmental public entities, acting as a powerful arm of the government in providing public services, play a significant role in the development of societies. In these non-governmental public institutions and entities, the ratio of funding from the government budget to non-governmental sources determines the degree of independence and the extent of financial oversight by supervisory bodies. The ratio of funding from non-governmental sources to governmental sources has a direct relationship with the degree of independence and an inverse relationship with the financial oversight of the supervisory bodies. This article examines the relationship between the degree of financial independence of non-governmental public entities, supervisory mechanisms (administrative, judicial, and parliamentary), and the extent of their budgetary dependence on the government. The main objective of this research is to explain the challenges in the field of oversight of these entities and to present a novel approach entitled “Intelligent Oversight” to improve the effectiveness of oversight while preserving their financial independence. In this regard, by using a descriptive-analytical research method and reviewing the literature, the various dimensions of financial independence and oversight are examined, and a conceptual framework for intelligent oversight in non-governmental public entities is presented. The results of this research can assist policymakers and managers of non-governmental public entities in improving oversight mechanisms and strengthening the financial independence of these entities.

The Relationship Between Financial Independence and Oversight Mechanisms (Administrative, Judicial, and Parliamentary) with the Budgetary Dependence of Public Non-Governmental Institutions on the Government: An Approach Towards Smart Supervision Keywords:

Financial oversight , financial independence , public non-governmental institutions , smart supervision