Audit Bureau’s report on the expenses of the Corona epidemic

The Audit Bureau has completed its mandate to examine and review all government expenditures and procedures for the use of public funds allocated to confront the Corona epidemic crisis, and in my opinion, this report represents a document of exceptional importance related to evaluating the performance of the state’s public financial management during this crisis.
The supervisory role of the National Assembly will become clear to us through the observations contained in the report, especially in light of the provisions of Law No. (1) of 1991 regarding the protection of public funds.
The report revealed that the Bureau has faced challenges due to the delay of some government agencies in responding to its inquiries and requirements, noting that these challenges are classified as financial irregularities that require legal accountability in accordance with the provisions of the Audit Bureau law.
On the other hand, the Bureau indicated in its report the volume of expenditures that were spent in the face of the Corona crisis during approximately six months, which were estimated at 796.7 million dinars: of which (69.5%) were spent on intermediate accounts (554.5 million dinars). Done in contravention of the provisions of Articles (146 and 147) of the Constitution, by spending outside the scope of budget appropriations (intermediary accounts).
The Bureau also indicated that there are no clear laws to define the mechanism and forms of contracting in emergency situations, but in my opinion, the Audit Bureau has missed that public tenders law organized contracts in emergency and disaster situations.
And since the Bureau has precedence in revealing observations, it must follow them, and take disciplinary measures against those responsible for causing serious damage to public funds, in line with the Public Funds Protection Law.
The Ministry of Finance should also benefit from a guide it issued in 2014 on Public Expenditure and Financial Accountability (PEFA) indicators, which includes an indicator that measures the extent to which the budget considers emergency expenditures, which comes in the context of finance reforms.
Concerning the Bureau’s recommendation to study the possibility of establishing an emergency cash fund, I do not agree with the Bureau’s opinion. Because the state’s financial system accommodates such financial needs, as the state has a general reserve. Its purpose is to protect the state’s financial position from any emergency that results from circumstances beyond its control that the state did not expect, such as the Corona crisis, and the law has regulated the procedures for this.
In conclusion … in my opinion, the Audit Bureau has made a great effort in this report in light of this crisis, although I see that it has overlooked two important aspects in its report: The first relates to its role in verifying the adequacy of the systems and methods used to safeguard public funds and prevent tampering with them during this crisis. Whether the systems are internal, such as internal audit, or external systems, such as the tendering body, the Ministry of Finance, and the Financial Controllers Authority. To clarify its role in these observations, especially since there is great dissatisfaction on the part of public opinion regarding the role and effectiveness of regulatory agencies in light of the persistence of financial observations and irregularities as a public phenomenon.
The other side is related to the scope of his mandate issued by the National Assembly and related to preparing a report on all expenditures and government procedures for the use of public funds, as this scope is linked to the end of Corona`s crisis. Consequently, the Bureau had to continue to submit periodic reports on this mandate until the end of the Corona crisis. Whereas, the Bureau’s report did not include all expenses, whether they were disbursed or what will be disbursed after September 15, 2020, including rewards for workers during the Corona crisis under the so-called “front rows.”

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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