Under the patronage of the President of Al-Qadisiyah University, Prof. Dr. Rahi Kalf Mahdi Al-Yasiri, and under the supervision of the Dean of the College of Law, Prof. Dr. Nizam Jabbar Talib, the Continuing Education Unit at the College of Law at Al-Qadisiyah University held a training course entitled (Fundamentals of Dealing with Comments on Federal Financial Control Reports and Ways to Meet Them). The course was attended by Prof. Dr. Adnan Ajil Obaid, Asst. Prof. Dr. Hussein Obaid Shawat, Asst. Prof. Dr. Nora Kazim Awad, Asst. Prof. Dr. Huda Saadoun Lafta, Asst. Prof. Dr. Ali Faleh, Dr. Ali Abdul-Sada Jaiz, Dr. Ali Sahib Shadhan, Dr. Ali Hamza Jabr, Dr. Suad Shaker Baawi, Dr. Huda Jaafar Yassin, Dr. Nibal Hamza Ruis, M. Alham Fahim Nagish, M. Marwa Hamdallah Ahmed, M. M. Baidaa Khadir Abis, Mr. Alaa Rahim Kazim, and M. Legal Ali Jabbar Talib
\nThe course demonstrated that the sound foundations for dealing with comments on Federal Audit Bureau reports lie in the necessity of taking into account Federal Audit Bureau Law No. 31 of 2011, as amended, particularly Article 2 thereof, which explicitly stipulates violations under this law. The course also demonstrated that the optimal solution for dealing with comments on Federal Audit Bureau reports lies in providing the audit employee affiliated with the Federal Audit Bureau with all the records, documents, and data necessary for their work and not refraining from submitting or providing them.
\nThe course concluded that the optimal way to deal with comments on Federal Audit Bureau reports lies in designating a competent entity to respond to these comments. This entity is aware of, informed of, and fully conversant with all the comments contained in these reports. On the other hand, this entity must respond within the specified timeframe and not delay or neglect its response to these comments. The language of the response must be sophisticated and sober, supported by sufficient and necessary evidence and data that proves that these comments have been addressed and that they have not been transferred to a violation recorded by the Federal Audit Bureau.
\nThe course recommended the necessity of informing the employee. The year highlighted the importance of the Federal Board of Supreme Audit’s reports and the observations contained therein, the importance of completing them, and not being lenient in responding to them. It also aimed to expand the scope of public employees’ awareness of the laws and regulations governing the Board’s work, the violations contained in these laws, and the means to address and deal with them. At the conclusion of the course, certificates of participation were awarded to the trainees, along with the administrative order for completing the course, by the Dean of the College, the Head of the Service and Engineering Effort Team in Diwaniyah Governorate, and the Assistant Dean for Administrative Affairs.<\/p>\n","protected":false},"excerpt":{"rendered":"