Governments provide assistance and support to non-governmental entities for various purpose. The cost of aid in line with the goals, tasks and programs approved by the paying agency and its compliance with the goals set by the legislator is one of the demands of the supervisory institutions and the people. The nature of this type of government expenses in the form of the fifth chapter of the budget and its reference to "definite expense account" and the independence of the legal, administrative and financial personality of the persons eligible to receive the grants have created ambiguities that have challenged the financial supervision of the government and may this unintentionally involved the relevant managers in criminal and judicial cases. Using library data and in an analytical and applied research, this article seeks to answer the basic question of how to monitor the government in the allocation and granting of aid, as well as the supervision of the government and regulatory institutions on the way aid is consumed and spent. How is it by non-governmental institutions? And unlike the previous similar cases that revolved around aid to "non-governmental public institutions", it evaluates aid to purely non-governmental or private institutions and proves the controllability of giving and spending these aids and provides solutions for the best action of the relevant managers and officials.