Page 365 - تقرير ديوان المحاسبة 2021

==

2021 ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺍﻟﺴﺒﻌﻮﻥ ﻟﻌﺎﻡ‬

==

.=≤óÈÕª^Ë=Ô Ÿåÿ^=çÎÛá=hk’‹=⁄g–=‚‹=Ô‹ÑÄkå‹=m_g‘àª=Ú_òÎf=ÔvÈÿ=E12F=ÉÈrË .9

= ==m_||||||||||ƒÉÈkåª^=W^àè_ƒ

=ÏÕ¿È‹=⁄g–=‚‹=h| | |ãÈ-^=fl_¡·ÿ^=Ÿƒ=œà||||îÿ^==ÔΟ›ƒ=Ñ≈f=m^Ñ·k||||åª^Ë=Ú^à| ||êÿ^=à‹^Ë`=⁄ÍÑ≈j=Ô·_’‹^ .1
K=÷ÿÖ=€˙…kã^=ÓÚ_ã^=Ô·_’‹^=yÎkÍ=_º=«ÉÈkåª^
.2
=‚‹=É^Ȫ=^=÷Ÿkÿ=ÔràÄk||åª^=ÓÑ||ìá˘^Ë=m_‡_Îgÿ^=Ô–É=flу=≥^=ÌɯÍ=_º=fi–á=‚‹=ào‘`=⁄›¢=É^Ȫ^=ö≈f
K=fl_¡·ÿ^ .3
.4
K=Ô Ÿåÿ^=m_ƒÉÈkå‹=Ω=ÔÕÿ_kÿ^Ë=ÓÑ‘^àÿ^=É^Ȫ^=ñÈî†=Ú^àr^=Ì^=Ö_£^=fikÍ=%
=fl_≈ÿ==ÔΟ~^Ñÿ^=Ôf_–àÿ^=àÍà—j=Ω=ÉáË=_‹=h|| åvË=≤Õ¿È›Ÿÿ=ÔÃËà|||î‹=l‡_‘=Ï’Ÿ|| ã˘=â_Âr=E33F=„^Ñ—Ã

= =K=2020

= ==m_‡_Îgÿ^=“ΖÑjË ÔgãÈ-^=Ô›¡‡˚^=Wàêƒ=ÌÉ_v

=â^àf^=„ËÉË=ÓÑÍÑr=m^ÑvË=q^Ñwk|| |||ã^Ë=m˙ÍÑ≈kÿ^=‚‹=ÑÍÑ≈ÿ_f=Ô Ÿ|| |||åÿ^=Ω=Ìá^ɢ^Ë=Ïÿ_ª^=fl_¡·ÿ^=áËà‹ .1
K_ÎÿÈì`=⁄v^àª^=÷Ÿkÿ=“ÎnÈj

=›|||åª^Ë=fiÂf=ÔùÈ·ª^=m_Îÿ˯|||åª^=h|||åv=≤‹ÑÄk|||囟ÿ=ÔvÈ·›ª^=m_Îv˙||îŸÿ=æf^È|| ó=É_›kƒ^=fikÍ=˘ .2
=flуË=≤‹ÑÄk|| |åª^=ö≈gÿ=m_Îv˙|||îÿ^=ÉÑ≈j=¬vÈÿ=pÎv=Ifl_ª^=Ω=⁄|||îÕÿ^=flуË=fi·‹=⁄’ÿ=ÏÕοÈÿ^

Kà~˝^=ö≈gÿ^=›å‹=}ÈóË
=Ÿƒ=4||ê‡Ë=Ô Ÿ|||åÿ^=Ω=Ìá^ɢ^Ë=Ïÿ_ª^=fl_¡·ÿ^=Ω=_Ÿv=fikÍ=%Ë=Ô—ÿ_ƒ=lÿ^â=_‹=Ô∑Ñ—ÿ^=m˙’||êª^=ö≈f .3

KE102F=fi–á=€Ëѧ^=Ω=≤g‹=ȉ=_‹=≥^=€_oª^=⁄Îgã

= =E102F=fi–á=€Ëѧ^

= =/_≈j=%Ë=Ô ŸåŸÿ=Ìá^ɡ^Ë=Ïÿ_ª^=fl_¡·ÿ^=Ω=Ô∑Ñ—ÿ^=m˙’êª^

= =àn˘^ = =hgåÿ^ = =ÔŸ’êª^

=EÉáȪ^=ÑÍÑåj=≥^=Ú^àêÿ^=‚‹F=| ÿ=ÔÎgã_-^=ÓáËÑÿ^ =÷ÿÜf=flÈ—Í =m_f_åv=m_≈ÍâÈj=Ω=m_f_å•^=⁄ÍÑ≈j=fikÍ

=≥^=ÌɯÍ=_º=Ïÿb=⁄’êf=“Ÿ…j=˘=Procure to Pay =fl_¡‡=flÑÄkå‹ =„È’kj=;ÿ^Ë=_Âå’ƒ=fikÍ=pÎü=4j^ÈÕÿ^

=—gj=Ú^àêÿ^=à‹^=„^=_›‘=Ô ÎãÈÿ^=m_f_å•^=ÔÍÈåj=ÔfÈ≈ì = =K=m_ƒÈÃѪ^ = =KÚ^àêÿ^=à‹^=m_f_åv=‚‹=Ïÿb=⁄’êf

= =K=?}ÈkÕ‹=?=Êkÿ_v

=Ô›¡‡˘^=‚‹=Ïÿb=⁄’êf=m_f_å•^=Á܉=ÒÜ…kj=„^=⁄ì˘^ =÷ÿÜf=flÈ—Í =m_f_åv=Ÿƒ=ÔÍËÑf=Ô΋ÈÍ=ÉÈΖ=€_~É^

=æ—Ã=Ô›¡‡˘^=÷Ÿj=ȉ=ÉÈΗÿ^=áÑî‹=„È’ÎÃ=_7=Ô≈f_kÿ^ =fl_¡‡=flÑÄkå‹ = =K=EControl AccountsF=fi’wkÿ^

=”˙»˘^=Ñ·ƒ=Ô›¡‡˘^=≤f=m_ÍÈåkÿ^=ÔΟ›ƒ=⁄ÎÂåkÿ=÷ÿÖË = =K=fl_≈ÿ^=Ö_kã˘^

= =K=ÌàÂêÿ^

=fl_¡‡=€˙~=‚‹=hj^Ëàÿ^Ë=áÈr˘^=∆Î∏=i_åkv^=fikÍ=„^ = =K=hj^Ëàÿ^=fl_¡‡ =Ÿƒ=Ô‹Ë_Ϊ^=€_›ƒ=áÈr`=i_åkv^=fikÍ

=⁄o‹=Óу_å‹=m^ËÉ^=fl^ÑÄkã^=≥^=ÚÈsŸÿ^=„ËÉ=hj^Ëàÿ^ =≥^=ÑΖ=hrÈ¥=_7_~É^=fin=‚‹Ë=⁄å‘^

=Ω=ÔÍàêgÿ^=Ú_ ~˘^=àù_©=ÓÉ_Íâ=≥^=ÌɯÍ=ÌÜÿ^=⁄å‘˘^ = =K=fl_≈ÿ^=Ö_kã˘^

=„^=_›Ÿƒ=€_›≈ÿ^=Ôg–^à‹=Ÿƒ=ÓáÑ—ÿ^=flуË=i_åkv˘^=m_Ο›ƒ

=Ô‹Ë_Ϊ^=ÏÕ¿È‹=m_‡_Îf=∆Î∏=€_~É^=Ÿƒ=„˘^=Ìá_r=⁄›≈ÿ^

= =KáÉ_’ÿ^=ÏÕ¿È‹=⁄o‹=_‹_μ=hj^Ëàÿ^=fl_¡‡=Ÿƒ=fiÂf_åkv^=fikÎÿ

E305F