Modernization of Financial Oversight over the Executive Branch from the Perspective of Laws and Regulations, with Emphasis on Effectiveness in Combating Administrative Corruption

Abstract

In contemporary society, governmental and executive agencies have become increasingly extensive and diverse. Consequently, the effective administration of public affairs requires the proper utilization of technical and specialized capacities, guided through sound and intelligent planning that directs institutions toward predetermined objectives. Evidently, the most important factor in advancing programs and implementing projects is, first, the forecasting, provision, and allocation of the necessary financial resources, and second, the proper expenditure of approved appropriations by executive authorities. This process necessitates rigorous oversight of expenditures in order to prevent waste and budgetary deviations within governmental agencies. It should be noted that the budgeting process, the manner in which financial resources are allocated to governmental and government-affiliated entities, and whether such allocations correspond to the country's prevailing conditions and circumstances—or instead require revision and reform—constitute matters that should be examined independently. Therefore, the present study is limited to investigating the current mechanisms of oversight over the revenues and expenditures of executive agencies and assessing whether the existing legal framework, regulatory provisions, and institutional arrangements possess the necessary capacity and effectiveness, particularly in addressing administrative deviations and corruption. This study seeks to examine the concept of financial oversight and its existing mechanisms within Iran’s administrative system. It also discusses supervisory institutions, their jurisdictions, and operational domains. Furthermore, the research addresses issues related to the modernization of supervisory methods in light of legal provisions, with the aim of enhancing their effectiveness in combating administrative corruption. Finally, conclusions and recommendations are presented.