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ALRAQABA . ISSUE 15
Theses
3. It has been proven that the four alternative
hypotheses (mentioned earlier) were accepted
within the framework of this study.
Third: Recommendations
1. It is imperative to transform the audit of
government management from the paradigm
of public funds management (e.g., auditing
redeployments and overruns of budgets) into
the management of activities and programs
resulting from the use of public funds (e.g.,
ensuring the efficiency, effectiveness, and
productivity of public spending).
2. It is necessary to develop legislation on
applying governance rules and the drivers of
the balanced scorecard across the different
government entities. This step is needed to
mitigate and curb instances of administrative
and financial corruption.
3. It is recommended to speed up and complete
the reform efforts in the financial management
system to facilitate the application of the accrual
basis and to prepare the performance and
programs budgets. Such efforts would therefore
result in activating the rules of governance and
the balanced scorecard drivers.
4. The government units that are subject to
the control of SAB must adhere to the rules
of public governance, particularly the rules
of transparency, participation, accountability,
responsibility, and integrity. Adopting those
rules would ensure the efficiency and
effectiveness of the performance within the
government units and facilitate the control of
SAB over such entities.
5. In addition to auditing the allocation and
use of public funds (assessing financial
performance), SAIs should also consider the
operational control over the implementation of
government activities and programs (assessing
operational performance).
6. It is recommended to reinforce and support
SAIs by introducing the rules of public
governance that are currently agreed upon by
international organizations. These rules shall be
regularly assessed and updated to keep up with
the institutional excellence in this domain.
7. It is necessary to activate the role of
actors that are concerned with assessing the
performance of the different government entities
as well as monitoring and safeguarding the
interests of citizens in order to guarantee the
provision of high-quality public services at the
economic, social, and sovereign domains.
8. The improvement of institutional performance
within the government units shall be focused
on integrating the principles and rules of
governance and the balanced scorecard
drivers. On the basis of many international
leading experiences in this domain, such
integration has proven to be highly effective.
9. It is recommended to promote the adoption
of governance and balanced scorecard in
the Kuwaiti society via media and civil society
organizations as the first line of defense against
financial and administrative corruption. There
is also a need to develop the skills of the
employees working at the government entities
as well as the staff of SAB to equip them with
the primary mechanisms for adopting the
rules of public governance and the balance
scorecard drivers.
