Page 471 - تقرير ديوان المحاسبة 2021

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2021 ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺍﻟﺴﺒﻌﻮﻥ ﻟﻌﺎﻡ‬

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=çÍáÑkÿ^=ÔÙΉ=Ú_òƒ˘=Ïã^áÑÿ^=t‹_‡2ÿ^==W_å‹_~

=Ÿƒ=«âÈj=Ôƒ_||ã=E40F=Ô…ÿ_gÿ^Ë=ÔÎ||åÍáÑkÿ^=ÔÙÎ=7^=È||ò≈ÿ=σÈg||ã˘^=⁄›≈ÿ^=m_ƒ_||ã=ÉÑ≈f=ÑΗkÿ^=fikÍ=% .1

=fi–á=€Ëѧ^=Ω=≤gª^=Èw·ÿ^=ŸƒË=m_≈‹_=§^=Ω=Êÿ=Ï|||||| |||åÍáÑkÿ^=Úh≈ÿ^=÷ÿÜ‘Ë=€_›ƒ˘^=‚‹=ԃțß

KE121F

= =E121F=fi–á=€Ëѧ^

= =ÔÎåÍáÑkÿ^=ÔÙÎ7^=Èò≈ÿ=σÈgã˘^=⁄›≈ÿ^=m_ƒ_ã=ÉÑ≈f=ÑΗkÿ^=flу

= ==ÔÕÿ_Ī^ = =Ô≈‹_§^ ⁄åŸåkÿ^

=€_›k‘^=flуË=«Èg|ã˘^=Ω=fl_Í`=q˙n=Ë`=≤ ‹ÈÍ=çÍáÑkÿ^=ÔÙΉ=Ú_|òƒ^=ö≈gÿ =Ï|ã^áÑÿ^=t‹_‡2ÿ^ = ==ÔÎ6_7^ = =K1

=ÔÙÎ7^=fl_¡‡=‚‹=Ei=I=`L25F=ÓÉ_ª^=fl_’v˘=_Ã˙~=fl_|| å–˘^=ö≈f=Ω=fiÂ| | ò≈gÿ=Ï|| åÍáÑkÿ^=Úh≈ÿ^

= =K=ÔÎ6_7^=Ô≈‹_§^=Ω=ÔÎåÍáÑkÿ^

=håv=ÓÑ›k≈ª^=m_ƒ_åÿ^=‚‹=⁄–`=m_ƒ_ã=ÉÑ≈f=ÔÎåÍáÑkÿ^=ÔÙÎ7^=Ú_òƒ˚=ÏåÍáÑkÿ^=Úh≈ÿ^=∆ÍâÈj= =Ô·Éá˚^=_ÎrÈÿÈ·’kÿ^Ë=flÈŸ≈ÿ^ = =K2

=flÈŸ≈ÿ^= Ô≈‹_r= Ω= _Âf= €È›≈ª^= ÔÎåÍáÑkÿ^= ÔÙÎ7^= Ú_òƒ˚= ÏåÍáÑkÿ^= Úh≈ÿ^= i_åkv^= çã`

= =Ô·Éá˚^=_ÎrÈÿÈ·’kÿ^Ë

=_Ã˙~=«Ègã˚^=Ω=fl_Í`=Ôn˙n=≥d=≤‹ÈÍ=ÔÎåÍáÑkÿ^=ÔÙÎ7^=Ú_òƒ`=ö≈gÿ=Ïã^áÑÿ^=t‹_‡2ÿ^= J = =Ôj¯‹ = =K3

= =KÊj˙ÍÑ≈jË=2003=Ô·åÿ=E143F=fi–á=ÔÎåÍáÑkÿ^=ÔÙÎ7^=fl_¡‡=‚‹=E27F=ÓÉ_›Ÿÿ

=∆—j=;ÿ^=“ù_·ª^=Ω=_ÂåÍáÑj=#=;ÿ^=m_îîÄkÿ_f=Ôgã_-^=„^ÈÍÉ=iËÑ·‹=ÑÍËäj=fikÍ=%= J

= =K_Âf=“Ÿ≈kÍ=_‹=⁄‘Ë=Ô≈‹_§^=ä‘à‹=uá_~

=fl_¡‡=‚‹=E42F=ÓÉ_›Ÿÿ=_Ã˙~=çÍáÑkÿ^=ÔÙΉ=È||ò≈ÿ=σÈg||ã˚^=⁄›≈ÿ^=m_ƒ_||åf=fl^äkÿ˘^=flу = J = =Ôη—kÿ^=ÔŸÎÕ ÿ^ = =K4

= =K2011=Ô·åÿ=E13F=fi–á=ÔŸÎÕ ÿ^=Ô≈‹_r=Ω=ÔÎåÍáÑkÿ^=ÔÎÙ7^

=Ô≈‹_§^=⁄~^É=‚‹=≤»àÕkª^=4»=‚Íàó_-^=Ú_5af=Ôg||||ã_-^=„^ÈÍÉ=iËÑ·‹=ÑÍËäj=fikÍ=% = J

K_ÂÍÑÿ=„ÈŸ›≈Í=;ÿ^=m_§^=Ô—Ã^È‹Ë=fiÂß^àfË=_Ârá_~=Ë`

=fl_¡‡=‚‹=E41F=ÓÉ_›Ÿÿ=_Ã˙~=çÍáÑkÿ^=ÔÙΉ=È||ò≈ÿ=σÈg||ã˚^=⁄›≈ÿ^=m_ƒ_||å f=fl^äkÿ˘^=flу = J = =€˙ù=‚f=≤å•^ = =K5

K2003=Ô·åÿ=E108F=fi–á=ÔÎåÍáÑkÿ^=ÔÙÎ7^

=IÔη—kÿ^=ÔŸÎÕ ÿ^=IlÎgÿ^=€b=IÔÎ6_7^F=m_≈‹_r=Ω=ÔÎ|||||åÍáÑkÿ^=ÔÙÎ7^=Ú_|||||òƒ^=ö≈gÿ=mcÃ_’‹=œà|| ||ì .2

=fl_‹=‚›ó=‚‹=ȉ=œ^àè˘^=„^=‚‹=fi»àÿ^=Ÿƒ=ÔÎ≈‹_§^=⁄Û_ãàÿ^=Ÿƒ=œ^àè˘^=Ú_—ÿ=E€˙ù=‚f=≤å•^

=_ÂÎÿ^=á_ê ª^=m_≈‹_§^=Ω=_Âf=€È›≈ª^=ÔÎå ÍáÑkÿ^=m_ÙÎ7^=Ô›¡‡˚=_Ã˙~==Ô≈‹_§^=Ω=çÍáÑkÿ^=ÔÙΉ=Èò ƒ

= =K_Õ‡^

=àÛ^ËÑÿ^Ë=ä‘^àª^=ÌàÍÑ‹Ë=fl_| å–˚^=Ú_||ã˜áË=fiÂÍу_| å‹Ë=fiÂf^ȇË=Ú^Ñ›≈ÿ^=‚‹=çÍáÑkÿ_f=ŒŸ’Í=‚‹=Ú_Õƒd .3

=Úh≈ÿ^=‚‹=ÓÑ›k≈‹=m_ƒ_|| |||ã=E3F=‚‹=ào‘`=‚‹=çÍáÑkÿ^=ÔÙΉ=Ú_|| |||òƒ`=‚‹=ÔÍá^ɡ^=m^ÑvÈÿ^Ë=hj_’ª^Ë

=ÔÙÎ7^=fl_¡‡=fl_’v˚=_Ã˙~=Ô·Éá˚^=Ô·_ª˚^=Ô≈‹_§^Ë=ÔÎ6_7^=Ô≈‹_§^=‚‹=⁄‘=Ω=áà—ª^=Ï| | || || ||åÍáÑkÿ^

= ==K≤k≈‹_§^=Ω=_Âf=€È›≈ª^=ÔÎåÍáÑkÿ^

=2019=Ô·|åÿ=E8F=fi–á==ÔÎ|åÍáÑkÿ^=ÔÙÎ7^=Ú_|òƒ˚=Ω_|óˇ^=⁄›≈ÿ^=m_›ÎŸ≈j=fl_’v`=“Îg kf=ÑΗkÿ^=fikÍ=% .4

=Ô·|åÿ=E151F=fi–á=ÔÎ6_7^=Ô≈‹_§^=Ω=ÔÎ|åÍáÑkÿ^=ÔÙÎ7^=fl_¡‡=‚‹=E63F=ÓÉ_ª^=fl_’v`=|òk—¥=ÓáÉ_|îÿ^

= =WpÎv=‚‹=Êj˙ÍÑ≈jË=2003

=ÔgŸ ÿ^=É^у˚=‡É˚^=Ñ•^=€_›’k||| |||||||ã^=„ËÉ=Ô≈‹_§^=m_gŸ k‹=ö≈gÿ=ÓÑÍÑr=h≈| ||||||| |è=ykà = J

= =K_Õ‡^=_ÂÎÿ^=á_êª^=m_›ÎŸ≈kÿ^=‚‹=E6/11F=ÓÉ_ª^=ï·ÿ=_Ã˙~=ÔÎã^áÑÿ^=É^Ȫ^=Ω=≤Ÿsåª^

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