Page 120 - تقرير ديوان المحاسبة 2021

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2021 ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺍﻟﺴﺒﻌﻮﻥ ﻟﻌﺎﻡ‬

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= =Wm_ÎìÈkÿ^

=Ôηf˚^= 4ÃÈkf= “Ÿ≈kÍ= _›ÎÃ= ÔÎÿËÑÿ^= ∆Íá_êª^Ë= Ôηf˚^= Óá^Éd= ⁄›ƒ= fiΡ·kÿ= Ôÿ_≈Ã= m_›ÎŸ≈jË= çã`= ∆óË = K1
KÔÎãáѪ^

=÷ÿ_ª^=fl_Ζ=h·skÿ=ÔΟ≈Õÿ^=ԛΗÿ^=håv=áÑ—ª^=öÍÈ≈kÿ^=ԛΖ=É_›kƒ_f=Ïó^á˘^=◊˙›kã^=Ô·§=ÊÎrÈj = K2
K=ÔÎÃ_óˇ^=öÍÈ≈kÿ^=ԛΖ=úàÃË=Ô›’-^=≥d=ÚÈsŸÿ_f

=∆–^Ȫ^=ÑÍÑ¢Ë=Ôã^áÑÿ=ÔÎÃ^à…§^=m_‹ÈŸ≈ª^=Ô›¡‡`=fl^ÑÄkã^Ë=Ïó^á˚^=◊˙›kã˘=Ôwó^Ë=ÔÎÿb=É_≠^ = K3
KÔÎãáѪ^=Ôηf˚^=Ú_ê‡ˇ=Ôgã_·ª^

=m^à诋=É_›kƒ^Ë=àù_Ī^=Ÿƒ=Ôηg‹=ÔÎsÎj^3ã^=æ ~=É_›kƒ_f=ÔÎÿËÑÿ^=∆Íá_êª^Ë=Ôηf˚^=Óá^Éd=fl_Ζ = K4
K=EÔÎÛ_–Èÿ^=Ô‡_Îîÿ^=Ô ~=I=ÔÍáËÑÿ^=Ô‡_Îîÿ^=Ô ~=I=◊˙›kã˘^=Ô ~F=€Èì˚^=håv=Ú^ɢ^=é_Ηÿ

=‚›òkÍ=fiΟ≈kÿ^Ë=ÔÎf3ÿ^=ÔÍàÍÑ‹=Ω=Ôηf˚^=fl_å–^Ë=ÔÎÿËÑÿ^=∆Íá_êª^Ë=Ôηf˚^=Óá^Éd=≤f=χË3’ÿˇ^=æfàÿ^ = K5
K=ÔÎãáѪ^=Ôηf˚^=∆–^Ë=‚ƒ=ÔŸ‹_’k‹=m_‡_Îf=Óу_–

=_Âj_ù_ê·f=ægjàj=;ÿ^=m^ÑvÈÿ^=ÔÃ_‘=⁄›êÎÿ=ÔÎÿËÑÿ^=∆Íá_êª^Ë=Ôηf˚^=Óá^ɡ=ϛΡ·kÿ^=⁄’Î7^=⁄ÍÑ≈j = K6
K=ÔΛΡ·kÿ^=_‹_‹Ë

=;ÿ^=ÔÎÕîÿ^=m_Ã_ó˘^Ë=ÔÎãáѪ^=Ôηf˚^=ÜÎÕ·j=m^Ú_ ƒ=Ô≈f_k‹=_7˙~=‚‹=fikÍ=ÓÉÑ®=ÔÎs·‹=É_≠d = K7
K=Ô´_ª^=m_§^=‚‹=ÔÿÈ›ª^Ë=„_’ã˘^Ë=Ô‹_≈ÿ^=€_…è˘^=Óá^âË=⁄g–=‚‹=_Âj^Ú_ ƒ=}àù=fikÍ

=_¥=ÔÎÕîÿ^=m_Ã_ó˘^Ë=ÔÎãáѪ^=Ôηf˚^=Ô‡_ÎìË=Ú_ê‡ˇ=ÔîîĪ^=ÔÎrá_¶^=y·›Ÿÿ=⁄o‹˘^=fl^ÑÄkã˘^ = K8
=Ô‹^Ñkåª^=ÔΛ·kÿ^=œ^щ^=“Ηwkÿ=Ôv_kª^=Éá^È›Ÿÿ=⁄o‹˚^=€˙…kã˘^Ë=ÔΟ≈Õÿ^=m_r_Îkv˘^=∆‹=hã_·kÍ

=KÑΧ^=fiΟ≈kŸÿ=€ÈìÈÿ^Ë
=Éу= ÓÉ_Íäf= Ô—Ÿ≈kª^= ÔÎf3ÿ^= Óá^âÈÿ= ÔÎsÎj^3ã˘^= Ô ¶^= Ω= ÓÉÑ-^= ÔÎsÎj^3ã˘^= œ^щ˚_f= fl^äkÿ˘^ = K9
=Éу=ÓÉ_Íâ=IÔÎÕîÿ^=m_Ã_ó˘^=Éу=ÓÉ_Íâ=I_7=Ô‡_Îì=Ú^àr^=#=;ÿ^=éá^Ѫ^=Éу=ÓÉ_Íâ=IÔnÑwkåª^=éá^Ѫ^
=ÔΛ·kÿ^= œ^щ`= ‚‹= ∆f^àÿ^= œÑ7^= “—Æ= _¥Ë= Óàrakåª^= éá^Ѫ^= Éу= öÎÕ£= –= Ô’Ÿ›kåª^= Ïó^á˘^

KÔ‹^Ñkåª^
=≥d=u_k¢=;ÿ^Ë=Ô·‹˝^=4»Ë=Ô•_îÿ^=4»=éá^Ñ›Ÿÿ=ÔÎkwkÿ^=Ôηgÿ^=≤åwkÿ=Ôgã_·ª^=m^Ú^àrˇ^=Ö_£d = K10

K=ÔÎÿËÑÿ^=∆Íá_êª^Ë=Ôηf˚^=Óá^É^=Ω=Ô‡_Îîÿ^=ÔÍàÍÑ‹=⁄g–=‚‹=ÌáËÉ=⁄’êf=Ô≈f_k‹Ë=Ô‡_Îì
=‚ƒ=_Âf=€_…è˘^=Ôgå‡=ÑÍäj=;ÿ^=éá^Ѫ_f=i˙ ÿ^=€_…è^=Ôgå‡=«_Õjá^=Ô§_≈ª=ÔΟ›ƒ=€ÈŸv=∆óË=Ôã^áÉ = K11
=éá^Ѫ_f=ÔgŸ ÿ^=É^у^=É_ÍÉâ^=⁄¿=Ω=E=_fÉ_‹=I=”àÕª^=I=Ú_–áäÿ^F=éá^Ñ‹=Ω=ȉ=_›‘=ÔÎf_≈Îkã˘^=Ô–_ ÿ^

K=_‡ËáÈ‘=ÔwÛ_r=àn`=Ÿƒ=Ô—f_åÿ^=fl^ȃ˚_f=Ô‡á_—‹
K=_‰ào≈j=Ë^=_ÂÕ–Ë=Ω˙kÿ=_‰ÜÎÕ·j=⁄g–=∆Íá_ꛟÿ=ÔÎ≈–^Ë=ÔÎãÑ·‰Ë=ÔηÃ=ÒËÑr=m_ã^áÉ=É^уd = K12

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