Limits of the Audit Bureau’s authority to regulate its Employment affairs (1)

The Audit Bureau was established by Law No. 30 of 1964 to achieve effective financial control. And the Bureau generally exercises its control over revenues, expenditures, and various financial systems.

The Bureau is also concerned with verifying the extent to which the entities covered by its control comply with the legislation regulating the employment affairs therein, and the related decisions of appointment, promotions and the granting of allowances and bonuses, and everything related to functional financial affairs.

And since the Audit Bureau is considered one of the governmental administrative units, it is also obligated to apply the legislation governing financial affairs and employment affairs established in the state, unless its establishment law stipulates otherwise.

 In a series of these articles we will focus on the extent of the Audit Bureau’s commitment to its employment affairs, due to the material impact on the implications of administrative decisions related to employment affairs, especially since the beginning of the approval of financial increases for employees in the country started from the beginning of the approval of a special financial increase for employees of the Audit Bureau, and from This was followed by the approval of financial increases for several government agencies, such as the Audit Bureau.

The question posed here is does the Audit Bureau have the authority that entitles it to approve such cash and non-cash benefits for its employees? To answer such a question, it is necessary to examine the legislations regulating the Bureau’s work on this issue to reach an objective answer to this deserved question.

 Article (3) of the law establishing the Audit Bureau specifies the formation of the Bureau, whereby it shall be composed of a Chief, an Undersecretary, an Assistant Undersecretary, and a sufficient number of technical employees. The article also permits the appointment of a Vice Chief, and that the necessary number of non-technical employees be attached to the Bureau.

 Article (34) of the law dealt with the mechanism for appointing the Chief of the Bureau to be appointed by an Emiri decree based on the nomination of the Chief of the National Assembly, and the approval of the Council for this nomination in a secret session and after the approval of The Cabinet, and the Chief is treated as a minister in terms of salary, pension, other allowances, and financial benefits,  and accordingly, the article clearly indicated how to deal with the functional financial benefits related to the Chief of the Bureau.

Article (37) also dealt with the mechanism for appointing a Vice the Chief of the Bureau and his job treatment, which is the same mechanism related to appointing the Chief of the Bureau, and the deputy is treated as an Undersecretary (  premium grade -B) in terms of salary, pension, and other financial benefits, and accordingly, the article clearly indicated how to deal with financial benefits The job related to the Vice Chief of the Bureau.

As for other leadership positions, Article (38) dealt with the mechanism for appointing each of the Bureau Undersecretary and the Assistant Undersecretary by an Emiri Decree based on the nomination of the Chief of the Bureau and with the approval of the Chief of the National Assembly and The Cabinet. And the pension and other allowances and financial benefits, and accordingly, the article also clearly states how to deal with the functional financial benefits related to the Undersecretary and Assistant Undersecretary.

In contrast to the leadership positions, the rest of the Bureau’s jobs are included in its budget, according to a statement specifying the number, types, grades, and salaries of the jobs required for it in all job circles stipulated in the ranks and salaries attached to the Civil Public Jobs Law, meaning that the provisions of the General Law regulating public positions in this regard apply to the Bureau’s jobs.

Then Article (50) of the law specified the application of all the rules and provisions stipulated in this regard in the Civil Public Service Law on employees and employees of the Bureau if there was no special provision for it in the law establishing the Bureau.

Based on the foregoing, it becomes clear what is the legal framework that regulates the rules for appointing the Chief of the Audit Bureau, its leaders, and all its technical employees and other employees, and determining their functional financial entitlements by this framework.

نُشر بواسطة bader alhammad

من مواليد الكويت عام 1964 ، حاصل على الاجازة الجامعية في تخصص المحاسبة عام 1988 بتقدير جيد جدا . بدء عمله في ذات العام بوظيفة محاسب بوزارة المالية وتدرج في المناصب الاشرافية كرئيس قسم التوجيه المحاسبي ثم مراقب مالي ثم مديرا لإدارة الرقابة المالية الى ان صدر به مرسوم اميري عام 2013 بتعينه وكيل مساعد بوزارة المالية حيث شغل منصب الوكيل المساعد لشئون الرقابة المالية . ثم عين بمرسوم اميري رئيسا لقطاع الرقابة المالية بجهاز المراقبين الماليين عند انشاءه في عام 2015 حيث شغل منصب رئيس قطاع الرقابة المالية للهيئات الملحقة والمؤسسات المستقلة خلال الفترة من عام 2016 حتى عام 2018، ومن ثم شغل منصب رئيس قطاع الرقابة المالية للوزارات والإدارات الحكومية في أكتوبر 2018 ، وبالإضافة الى عملة كلف بمنصب نائب رئيس الجهاز بالوكالة في نهاية ديسمبر 2018 حتى نوفمبر 2019.، وحاليا كاتب رأي ومتخصص في شئون المالية العامة في صحيفة الانباء الكويتية. كما شغل العديد من المناصب الأخرى محليا وخارجيا فكان عضو مجلس إدارة بنك الائتمان الكويتي، وعضو مجلس المدراء التنفيذيين للبنك الإسلامي للتنمية IDB و مجلس المديرين التنفيذيين لصندوق التضامن الاسلامي ISFD و مجلس المديرين التنفيذيين للمؤسسة الاسلامية لتامين الاستثمار وائتمان الصادرات ICIEC . هذا وقد شارك في العديد من اللجان منها الإدارية والفنية ولجان تقصي الحقائق و التحقيق محليا وخارجيا ، وله العديد من الآراء والاجتهادات الفنية التي اثرى بها العمل في مجال الرقابة المالية باعتباره احد مؤسسي نظام الرقابة المالية المسبقة بدولة الكويت ، وقد اصدر له جهاز المراقبين الماليين كتابه الأول في عام 2017 بعنوان ( بعض المسائل الفنية في قضايا الرقابة المالية ).

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