Page 266 - تقرير ديوان المحاسبة 2021

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2021 ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺍﻟﺴﺒﻌﻮﻥ ﻟﻌﺎﻡ‬

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=ïΟÄkÿ^=á_ ‹=◊à∏=ä‘à‹

=≤gj=E2021L6L30=–=2019L1L1F=Ó3ÕŸÿ=ïΟÄkÿ^=á_ ‹=◊à∏=ä‘à‹=m˙s||ãË=ÉÈΖ=“ΖÑj=ÒÑÿ
= =WÏŸÍ=_‹

= =ÓÉÑåª^=4»=ÔÎ‘à›§^=m_‡_Îgÿ^Ë=m^ÑÂ≈kÿ^= =W˘Ë`

=u^à~d=#=ÔΑà∏=m_‡_Îgf=“Ÿ≈kj=ïΟÄkÿ^=á_ ‹=◊à∏=ä‘àª=ÉÈ≈j=ÉÑå‹=4»=^ÑÂ≈j=E1318F=ÉÈrË = K1
=KÔÎ‘à›§^=m^Ú^àrˇ^=Ú_Âk‡^=⁄g–=_Âj_ÍÈk®

=m_Í_…ÿ= ÔvÈ·›ª^= Ô·ȇ_—ÿ^=⁄ª^= mâË_°= ÊØá_kÿ= Òà~`= àÛ^ËÑÿ=ÉÈ≈j= ÉÑå‹= 4»=^ÑÂ≈j= E1194F= ÉÈrË = K2
=Ôgv_ì= àÛ^ËÑÿ^= ‚‹= Ô‹â˙ÿ^= m_—Ã^Ȫ^= Ÿƒ= €Èî•^= ≤•= Ï‘à›§^= ä‘àª^= ‚‹= ∆Û_ògÿ^= u^à~d
=Ô‹_≈ÿ^=Ôå㯪^Ë=çÎÍ_—ª^Ë=m_Õì^Ȫ^=Ôå㯋=IÔwîÿ^=Óá^âË=IÔƒ^áäÿ^=Óá^âËF=⁄o‹=ñ_îk~˘^Ë=ÔÎv˙îÿ^
=E75F=ÓÉ_ª^==fl_’v˚=_—ÃË=⁄Οwkÿ^=tÛ_k‡=áÈ¿=≤•=∆Û_ògÿ_f=œàîkÿ^=flÑ≈f=ÔùËàêª^Ë=EÚ^ËÑÿ^Ë=Ú^Ü…Ÿÿ

=KÊj˙ÍÑ≈jË=1998=Ô·åÿ=E20F=fi–á=◊á_›§^=„ȇ_–=‚‹

= =ECHL=IÌȧ^=‚wêÿ^=I∆Íàåÿ^=⁄—·ÿ^F=“ÍÉ_·îÿ^= =W_·_n

= ÿ_g‹=Ÿƒ=ÌÈk¢=˘=ïΟÄkÿ^=m_‘àè=⁄g–=‚‹=Ô≈–È‹Ë=ÔvÈkÕ‹=“ÍÉ_·îÿ^=Ú_·‹`=ÒÑÿ=m_’Îè=ÉÈrË = K1
=_ÂkÙg≈jË=m_‘àêÿ^=÷Ÿj=Ÿƒ=Ôgj3ª^= ÿ_gª^=∆∏=Ñ≈f=“ÍÉ_·îÿ^=Ú_·‹`=⁄g–=‚‹=_ÂkÙg≈j=fikÍ=pÎv=IÔÎÿ_‹

=K⁄›≈ÿ^=flÈÍ=ÔÍ_‡=Ω=“ÍÉ_·îÿ^=Ú_·‹`=Ñv`=⁄g–=‚‹=Ñv^Ë=÷Îêf
=≥d=“ÍÉ_·îÿ^=Ú_·‹`=ÒÑÿ=ÔóÈg—ª^= ÿ_gª^=fiΟåj=ÔΟ›ƒ=lgoÍ=_‹=Ë`=fiΟåjË=fl˙kã^=m˘ÈìË=ÉÈrË=flу = K2

=KÏåÎÛàÿ^=”ËÑ·îÿ^
=m_‘àêŸÿ=ÔÎÿ_ª^=Ôÿ_Õ’ÿ^=Œ—ã=âË_skf=ÑÎÕÍ=Ñ›k≈ª^=⁄Îîwkÿ^=fl_¡‡=Ÿƒ=Ú^àrd=ÔÎì_~=⁄Î≈Õj=flу = K3

KŒ—åÿ^=âË_°=€_v=ÔvÈkÕª^=m_’ÎêŸÿ=ÔƒÉȪ^
=ÓÉ_ª^= = fl_’v˚= _Ã˙~= ;·5d= á^Ñû= ∆Íàåÿ^= ⁄—·ÿ^= ”ËÑ·ì= ≤‹`= ÒÑÿ= ÔÍÑÍÑ•^= Ôì_—ÿ^= lÎgoj=flу= = K4

=K1995=Ô·åÿ=E1F=fi–á=_Âj˙ÍÑ≈jË=ÔÎÿ_ª^=„˯êŸÿ=ÔΗÎg kÿ^=m_›ÎŸ≈kÿ^=‚‹=EÉL46F

= =m_ƒÉÈkåª^= =W_oÿ_n

= =m^âÈs•^=«ÉÈkå‹ .`

= ==K«ÉÈkåª^=⁄~^É=“Íà•^=Ú_Õùd=ÓäÂr`=Ë`=Ô‹_≈ÿ^=Ô‹˙åŸÿ=Ô›¡‡`=ÉÈrË=flу .1
=2011=fl_ƒ=⁄g–=_‹=≥d=ÉÈ≈jË=ÓÉÑå‹=4»=«ÉÈkåª^=⁄~^É=ÔΑà∏=m˙‹_≈‹Ë=ïÿ^Ègÿ=m^âÈsv=ÉÈrË .2

=K_ÂìÈî†=Ú^àrd=Ì`=Ö_£^=fikÍ=%Ë
=Ô–˙≈ÿ^=hv_ì=fiã^=Ë`=_Âj_ÍÈkw¥=ÑÎÕj=m_‹ÈŸ≈‹=Ì`=Ÿƒ=ÌÈk¢=˘=«ÉÈkåª^=⁄~^É=ïÿ^Èf=ÉÈrË .3

=KÉ^Ȫ^=Á܉=_7=Ô≈f_kÿ^=ÔîÎÿÈgÿ^=fi–á=Ë`

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