ضبط مالية المرفق العام بين الواقع و الطموح : دراسة مقارنة مع التطبيق على ديوان المحاسبة الكويتي

الملخص EN

It is cleared from the constitutional text in article no.

151 regarding to the bureau establishment, through reading, and reviewing law texts no.

30/1964 for the Kuwaiti Audit Bureau (KAB) establishment, there are many figures which the supreme supervision in the state considered, determinate the audit bureau supervision by (KAB) Reports and notes as a supreme authority to control the finances of public service, In spite of Subordination of (KAB) to the Kuwaiti Parliament.

And its establishment as an administrative consultant authority that is different from the other administrative units in the stated by its establishment law.

The reports and observations of (KAB) have made a quantum leap in the public service finances controlling, Supplying the legislative and executive authorities with accurate financial information, and assisting the criminal investigation authorities in uncovering financial crimes, money laundering operations, to apprehend The perpetrators and tried in the Kuwaiti courts.

The Kuwaiti Criminal Court's in "hospitality of the Ministry of Interior" drew attention to the Kuwaiti legislator's for importance of the (KAB Reports in examining, inspecting and reviewing public finance.

The Kuwaiti legislator must grant the (KAB) judicial powers that allow it not only to inform the legislative and executive authorities of the financial crimes existence, but also to enable to act on financial crimes such as the role of the French (La cour Des Comptes -CDC).