دور ديوان الرقابة المالية في كشف مخالفات العقود الحكومية

Abstract

Due to the modern state’s expansion of its activity and its interference in
various aspects of life، this development in the role of the state and the
expansion of its activity necessitated the creation of specialized supervisory
bodies that follow up the activities and work of state institutions and
departments. Professionally specialized and exercises control over the activities
practiced by the various state facilities and institutions, whether they are linked
to a ministry or not, or that enjoy financial and administrative independence،
and even semi-governmental institutions are subject to the control of the Bureau
as well. The Office of Financial Supervision is characterized as an institution
that is described as enjoying independence and impartiality as it is an
independent authority from the government in the exercise of its supervisory
activity. Government contracts are one of the most important means through
which the government can accomplish the tasks entrusted to it in order to
provide public services and to complete service and vital projects, and the
implementation of these contracts entails spending cash from public money.
However, these spending operations may be marred by a waste of public
money or the commission of corruption, and here comes the role of the
Financial Supervision Bureau in auditing these contracts concluded by state
institutions and departments, and ensuring the extent of their safety and
compatibility with the instructions for implementing government contracts, in
terms of the authority of the party that undertakes their conclusion and the
necessary allocations To implement them, however, the reality of practical
application, which we discern from the nature of the reports prepared by the
Federal Financial Supervision Bureau، in addition to the nature of the measures
taken in light of them, indicates the weakness or lack of the powers of the
Bureau and its decisions in terms of binding and deterring violators, so we will
focus in our research on the role it plays The Bureau in its monitoring of
government contracts, and diagnosing weaknesses in its work, to demonstrate
the effectiveness and efficiency of this role in detecting and combating financial
and administrative corruption that is committed when executing government
contracts.