Page 485 - تقرير ديوان المحاسبة 2021

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2021 ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﺍﻟﺴﺒﻌﻮﻥ ﻟﻌﺎﻡ‬

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=Ïã^áÑÿ^= fl_≈Ÿÿ= EKKKKKF= ÓáÈk‘Ñÿ^= IEKKKKKF= áÈk‘Ñÿ^= ‚‹= ⁄’ÿ= Ô·ã= ÓѪ= Ï›Ÿ≈ÿ^= ÀàÕkÿ^= Óâ_r^= y·‹= # = K7

=Ú_Âk‡^=⁄g–Ë=2013L2L26=ÅÍá_kf=Óâ_r˘^=Á܉=‚ƒ=fi·‹=⁄‘=‚‹=q_ü˘^=É_›kƒ^=#Ë=E2013L2012F

=Ô≈‹_r=Ω=Ú^Ñ›≈ÿ^=çŸß=‚‹=á^à–=áËÑì=≥d=4êÍ=_‹=ÑrÈÍ=˘=ʇ^=‚‹=fi»àÿ^=Ÿƒ=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=Ô·ã

=E2013L2012F=Ï≈‹_§^=fl_≈ÿ^=ÔÍ_‡=kvË=Óâ_r˘^=€_›‘^=#=pÎv=Óâ_r˘^=∆ —f=€˙ù=‚f=≤å•^

=Ô·åÿ= E108F= fi–á= €˙ù= ‚f= ≤å•^= Ô≈‹_r= Ω= ÔÎåÍáÑkÿ^= ÔÙÎ7^= fl_¡‡= ‚‹= E‫ﻫـ‬L46F= ÓÉ_ª^= ï·ÿ= _Ã˙~

KÊj˙ÍÑ≈jË=2003

=Ÿƒ=€È|îwŸÿ=flÑ—ª^=Ï›Ÿ≈ÿ^=pwgÿ^=}3—‹=Ÿƒ=Ï›Ÿ≈ÿ^=pwgÿ^=çŸß=Ô–É_|î‹=Ÿƒ=€È|î•^=fikÍ=% = K8

=áÈk‘Ñÿ^=Ö_k||ã˘^=‚‹=⁄’ÿ=Ô·Éá˚^=Ô·_ª˘^=Ô≈‹_§^=Ω=ÔÎ||åÍáÑkÿ^=ÔÙÎ7^=Ú_||òƒ˚=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=Óâ_r^

=fl_| –á˚^= m^ËÖ= Ú^Ñ=| ›≈ÿ^= çŸß= Ìá^à–= h| rÈ¥=Óâ_| r˘^= fiÂw·‹= #= Ê| ‡a| f= _| ›Ÿƒ=EKKKKKF= áÈk‘Ñ| ÿ^=IEKKKKKF

=ÔÎk||årÈŸÿ^=ÔÍá^ɢ^=flÈŸ≈ÿ^=ÔΟ‘=çŸß=hÎ||å·j=≥d=^É_·k||ã^=E266L17L4L10F=Ë=E268L17L4L10F

=E73=F=ÓÉ_ª^=òk—¥=ÓáÉ_îÿ^=ÔÎåÍáÑkÿ^=ÔÙÎ7^=m_›ÎŸ≈j=‚‹=E1LiL46F=ÓÉ_ª^=fl_’v˚=_Ã˙~=Ô≈‹_§^=Ω

=K=2009=Ô·åÿ=E96F=fi–á=Ô·Éá˚^=Ô·_ª˘^=Ô≈‹_§^=Ω=ÔÎåÍáÑkÿ^=ÔÙÎ7^=fl_¡‡=‚‹

=ÅÍá_j=E2018L23F=fi–á=Êk|| ||åŸr=Ω=^á^à–=Ô·Éá˚^=_ÎrÈÿÈ·’kÿ^Ë=flÈŸ≈ÿ^=Ô≈‹_r=Ω=Ú^Ñ›≈ÿ^=çŸß=Ü£^ = K9

=Ÿƒ=|ò‹Ë=_—f_|ã=Ï›Ÿƒ=ÀàÕj=m^â_ref=^È≈kμ=‚ÍÜÿ^=ÔÎ|åÍáÑkÿ^=ÔÙÎ7^=Ú_|òƒ˚=}_›|åÿ_f=2018L6L4

=‚‹=EuL33F=ÓÉ_ª^=fl_’v˚=_Ã˙~=2018L9L1=Á_||î–^=уȥ=fi‰àÍá_—j=fiÍÑ—kf=Ô·||ã=Óâ_r˘^=Ú_Âk‡^=ÅÍá_j

KÊgrÈ¥=ÓáÉ_îÿ^=m_›ÎŸ≈kÿ^Ë=2003=Ô·åÿ=E144F=fi–á=Ô≈‹_§^=Ω=ÔÎåÍáÑkÿ^=ÔÙÎ7^=fl_¡‡

=∆ –=Ô|sÎk‡=Ô|ΗÎg kÿ^=Ú_|—Ÿgÿ^=Ô|≈‹_|r=Ω=≤η≈ª^=⁄|g–=‚‹=Ô|Îÿ_|ª^Ë=Ô|Íá^ɢ^=m^Ú^àrˇ^=Ö_|£^=fikÍ=% = K10

=Ï|| |||||||ã^áÑÿ^=fl_≈Ÿÿ=EKKKKKF=IEKKKKKF=áÈk‘Ñÿ^=⁄g–=‚‹=Ñv^Ë=Ï|||||||||ã^áÉ=⁄|| |||||||îÃ=Ñ≈f=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=Óâ_r^

=K=E2020L2019F

=€È›≈ª^=m_≈Íà||êkŸÿ=_Ã˙~=ÔÎ||åÍáÑkÿ^=ÔÙÎ7^=Ú_||òƒ˚=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=Óâ_r^=Ú_||ò–=„_’‹=ÑÍÑ¢=fikÍ=% = K11

=Ú_—Ÿgÿ^=Ô≈‹_r=‚‹=EKKKKKFáÈk‘Ñÿ^Ë=EKKKKKF=áÈk‘Ñÿ^=à|| ||||| î•^=˘=€_oª^=⁄Îg||||||||ã=Ÿƒ=m_≈‹_§^=Ω=_Âf

=KÔ·Éá˚^=Ô≈‹_§^=‚‹=EKKKKKF=áÈk‘Ñÿ^=Ö_kã˚^Ë=ÔΗÎg kÿ^

=“Ÿ≈kÍ=_›ÎÃ=2016=Ô·|||||| |åÿ=Ô·Éá˚^=Ô≈‹_§^=Ω=ÔÎ|| |||||åÍáÑkÿ^=ÔÙÎ7^=m_›ÎŸ≈j=“Îg j=Ω=m^âË_°=ÉÈrË = K12

KE136F=fi–á=€Ëѧ^=Ω=≤gª^=Èw·ÿ^=ŸƒË=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=m^â_ref

= =E136F=fi–á=€Ëѧ^

= =Ô·Éá˚^=Ô≈‹_§^=Ω=ÔÎåÍáÑkÿ^=ÔÙÎ7^=m_›ÎŸ≈j=“Îg j=Ω=m^âË_skÿ^

= ===ÊkÕÿ_©=#=ÌÜÿ^=∆Íàêkÿ^ = ==ÔÕÿ_Ī^=«È‡ = =⁄åŸåkÿ^

= ==ÔÎåÍáÑkÿ^=ÔÙÎ7^=m_›ÎŸ≈j=‚‹=E` L41F=ÓÉ_ª^ =ÔÍ^Ñf=‚‹=àÂ|||è^=Ôn˙n=⁄g–=Ï ›Ÿ≈ÿ^=ÀàÕkÿ^=Óâ_r^=hŸù=fiÍÑ—j=fikÍ=% .1
= ==Óâ_r˘^=ÊÎÃ=`Ñgkã=ÌÜÿ^=Ïã^áÑÿ^=⁄îÕÿ^

= ==ÔÎåÍáÑkÿ^=ÔÙÎ7 ^=m_›ÎŸ≈j=‚‹=E_·_nLi L42F=ÓÉ_ª^ = ==EB=20F=Ô…ÿ_gÿ^Ë=m^â_r˘^=‚‹=ÓÉÑ-^=Ôgå·ÿ_f=fl^äkÿ˘^=flу .2

= ==ÔÎåÍáÑkÿ^=ÔÙÎ7^=m_›ÎŸ≈j =‚‹=EÉL44F=ÓÉ_ª^ =y·‹=m_Í_…ÿ=Ï›Ÿ≈ÿ^=pwgÿ^==ÓÉ_›ƒ=⁄g–=‚‹=Ñ≈ª^=uÖÈ›·ÿ^=‚›||òkÍ=% .3
=Ω= =Ï›Ÿ≈ÿ^=pwgÿ^=ÓÉ_›≈ÿ=àÍà=—j=fiÍÑ—jF=Óá_gƒ=Ï›Ÿ≈ÿ^=ÀàÕkÿ^=Óâ_r^
= =Epwgÿ^=I=«Ëàê‹=4ã=‚ƒ=Ïã^áÉ=⁄îÃ=⁄‘=ÔÍ_‡

= ==ÔÎåÍáÑkÿ^=Ô ÙÎ7^=m_›ÎŸ≈j=‚‹=E 4LuL44F=ÓÉ_ª^ =Ú_|||||||òƒ`=‚‹=Óâ_r˘^=ÓÑ‹=€ ˙~=pwgŸÿ=ÀàÕkÿ_f=á^à–^=”_Ãá^=fikÍ=˘ .4
= ==Ï›Ÿƒ=ÀàÕj=Óâ_r^=Ÿƒ=€ÈîwŸÿ=≤‹Ñ—kª^=ÔÎåÍáÑkÿ^=ÔÙÎ7^

E421F