1- الأحكام العامة‌أ- كيفية استحداث

1- الأحكام العامة

‌أ- كيفية استحداث وتبويب وتقسيم المكونات الرئيسية والفرعية والمشمولات والمعاني والمقاصد التي سيعمل في إطارها والضوابط والإجراءات الخاصة بكل حساب.

‌ب- ضوابط الإنشاء والحفظ والاستمرار والإغلاق، والمسئوليات الرقابية وصلاحيات الاستخدام والتصرف المالي والإداري، ومنهجية تطبيق هذه الضوابط مع مكونات كل حساب.
‌ج- أحكام إجراءات الحصول على موافقة الجهات الحكومية المعنية حسب ما تتطلبه عمليات بعض الحسابات كمجلس الوزراء للاستثمارات والالتزامات طويلة الأجل وتكوين المخصصات، ومجلس المناقصات والمزايدات لحالات شراء وبيع الموجودات، ووزارة المالية وديوان الخدمة المدنية لتوفير المركبات.

‌د- أحكام توفر الضمانات اللازمة للحسابات الخاصة بالمشاريع والاستثمارات والمدينون، ومنهجية التعامل مع حالات احتمالات التأخير أو عدم الالتزام بشروط العقود أو فشل وقصور التنفيذ.

‌ه- القيود المحاسبية للمعاملات المالية ومكوناتها حسب المعايير المتعمدة من قبل وزارة المالية، وتحديد المعيار المحاسبي المناسب للتعامل مع العمليات الخاصة بالجامعة كالبحوث والكتب والإصدارات والعلمية والملكية الفكرية وما ترتبط بها ضوابط الاعتراف والتسجيل.

‌و- الحد الأدنى من المستندات المؤيدة للمعاملات، والواجب توافرها مع كل معاملة يتم تنفيذها، وشروط الإقرار بالاستلام والتسليم ومطابقة السجلات والكشوف.

النتائج (الإنجليزية) 1:

1. General provisionsA-how to develop and compile and split the main ingredients and inclusions and meanings and purposes in which the will controls and procedures for each account.B-construction and conservation controls, continuity and closure, and regulatory responsibilities and powers of the financial and administrative use and disposal, and systematically apply these controls with the components of each account.C-procedures for obtaining the approval of the relevant governmental authorities as required by some accounts operations as cabinet for investments and long term commitments and appropriations configuration, tender and auction Board cases of buying and selling assets, the Treasury Department and CSC to provide vehicles.D-provisions provide the necessary guarantees for the project and investment accounts and debtors, and systematically deal with the possibility of delay or failure to comply with the terms of the contracts or failure and inadequate implementation.E-accounting for financial transactions and components by deliberate standards by the Ministry of finance, and identifying the appropriate accounting standard to handle special operations University as research and scientific publications and books and intellectual property and associated controls recognition and recording.-Minimum of documents supporting the transactions, must be met with each transaction is executed, the conditions for recognition and matching pickup and delivery records and statements.

النتائج (الإنجليزية) 2:

1. General Provisions ( a) how the introduction of the tab and the division of the main components and sub-attributions and meanings and purposes that will work in the framework of controls and procedures specific to each account. ( B ) construction, preservation and continuation and closure controls, and responsibilities of supervisory powers of the use of financial and administrative disposition, and systematic application of these controls with the components of each account . ( c ) the provisions of the procedures for obtaining the approval of the relevant government authorities as required by some accounts operations such as the Council of Ministers of investments and commitments for long - term and provisioning, and the Council of tenders and auctions of cases of buying and selling assets, and the Finance Ministry and the civil Service Bureau to provide vehicles. ( d ) provisions provide the necessary guarantees for the special accounts projects and investments and receivables, and a methodology to deal with cases of chances delays or non - compliance with terms of the contracts or the failure and lack of implementation. ( e ) accounting records of financial transactions and their components by deliberate by the Ministry of Finance standards, and determine the appropriate accounting standard for dealing with special operations university such as research, books and publications, scientific and intellectual property together with the associated controls the recognition and registration. ( f ) The minimum pro transactional documents, and must be met with each transaction is executed, the terms of an acknowledgment of receipt, delivery and matching records and statements.

النتائج (الإنجليزية) 3:

1 - General ProvisionsA - how to create, compile and major components and sub Walmshmwlat meanings and purposes that will operate in the framework of procedures and controls for each account.B - controls the creation and retention, and financial and administrative oversight responsibilities, powers and use controls, methodology and application components of each account.C - procedures for obtaining the approval of the relevant government authorities as required by the provisions of certain accounts, investments and long-term commitment as minister and apportionment, and the tenders and auctions for the purchase and sale of assets, and the Ministry of Finance and the civil service to vehicles.D - the provisions provide the necessary guarantees project accounts, investments and debtors, and deal with the risk of delay or failure to adhere to the terms of the contract or fails, and implementation.E - accounting records for financial transactions and components, depending on the criteria adopted by the Ministry of Finance and accounting standard is appropriate to deal with operations for the University, such as research, books and scientific intellectual property and the associated controls for recognition and registration.(f) the minimum of the supporting documents of transactions, which is available with each treatment is executed, and the acknowledgement of receipt and delivery records and matching.