دور ديوان المحاسبة الليبي في تقييم أداء مجالس الجامعات العامة : قراءة ناقدة تحليلية لتقارير الديوان السنوية 2012-2018

الملخص EN

The research aimed to identify the role of Libyan Audit Bureau in evaluating the performance of the public universities councils according to the article, No.

(9) of the Act No.

(19) /2013 regarding the restructuring of the Audit Bureau.

This act assigns the responsibility of evaluating the performance of the internal monitoring units of the public institutions including public universities councils and attributes the administrative failure to these councils.

As Libyan universities are funded by the society treasury, they are considered public institutions and administered by a committee consisting of a chair and members according to the regulations of the Act No.

(22) -2008 which states that “ any university is administered by a public committee composed according to the Act No.

(1)-1375.

Moreover, these universities do not have the academic, administrative or financial independence which allows them to be excluded from the direct official auditing and performance evaluation.

In addition to that, most of these universities suffer academic, administrative and financial problems which was reflected in their low academic rank.

The investigation of the role played by the audit Bureau in this process is significant in developing the performance of the universities.

The researcher adopted the descriptive approach in analyzing the content through presenting a critical analytical review of the Audit Bureau’s annual reports (2012-2018).

The results showed that Audit Bureau’s annual reports did not include any significant indicators for the effect of its role in evaluating the performance of the public universities councils.