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In this sense, speaking of cases that interest wider public or that is
                  covered by media or about which there is a complaint, then ombudsman
                  may interfere. That is why I want to thank the Ombudsman of Ukraine
                  for raising this issue.
                  With your permission, I would like to ask a couple of questions.
                  One of them goes to Mr. Tyndall from Ireland.

                  I guess regarding recommendations, a duty falls over the shoulders of
                  the government or did I misunderstand you? In our practice, whoever
                  is the subject of the complaint such as a tax office, Ministry of Finance,
                  a  general  directorate  or  the  under  secretariat  at  the  Ministry  of
                  Environment, they must execute the recommendation of Ombudsman.
                  Of course, at the end of the day, all report to the Council of Ministers
                  of the government but the related public organization implements the
                  recommendations. Is the government only interlocutor in your case?

                  Did  you  say  that  a  review  is  completed  within  3  months  or  was  it
                  related to İran. I could not remember it exactly.
                  I wanted to ask that.

                  On the other hand, I have a question to Seraj from Iranian Ombudsman.
                  If I am not mistaken, you said that your decisions can be “appealed”.
                  Is this the case?                                               3 rd  INTERNATIONAL SYMPOSIUM ON OMBUDSMAN INSTITUTIONS
                  Secondly, you said that you report to the Ministry of Justice; at the end
                  of the day, the Ministry of Justice is a political organization. Does not
                  it pose a risk for your independence and impartiality? Do you get an
                  intervention? That is very important to us. Ombudsman intuitions have
                  a right to survey human rights and to conduct overall oversight. So,
                  the Iranian ombudsman is very ancient. Is your budget independent?
                  To conclude, if you are attached to the executive branch, do you feel
                  a  concern  about  your  budgetary  allocations  if  you  severely  criticize
                  government bodies?
                  I would like to thank the chair and all panelists once again.

                  Greetings.

                  CHAIR:  Thank  you.  I  appreciate  your  comments  and  I  appreciate  the
                  intervention.  I  understand  that  you  have  to  leave  to  go  to  a  different


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