Pathology of Oversight over Government Financial Contracts in Iran
Keywords:
Supervision, government financial contracts, government, government transactionsAbstract
The present study examines the pathology of oversight over government financial contracts in Iran. Today, a significant range of governmental contracts are concluded and structured within the financial domain—contracts for which the necessity of effective supervision is more critical than in other categories of public contracts. The principal research question may be formulated as follows: What are the most significant challenges confronting the exercise of oversight over government financial contracts in Iran? A preliminary response indicates that issues such as the multiplicity and fragmentation of supervisory authorities, insufficient utilization of modern technologies, the limited role of non-governmental organizations, the lack of efficiency and effectiveness in overseeing financial contracts, and the incomplete performance of supervisory functions by sovereign institutions constitute the primary challenges facing the supervisory regime in this field. The findings and data of the present research demonstrate that the mechanisms governing oversight of government financial contracts within the Iranian legal system are confronted with serious and substantial deficiencies. Adopting a descriptive–analytical methodology, this study seeks to analyze the challenges confronting the supervisory framework governing government financial contracts in Iran.
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Copyright (c) 2025 Reza Tajik (Author); Mohammad Javad Rezaeizadeh (Corresponding author); Alireza Tajarloo (Author)

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