The purpose of this letter to demonstrate the effects of legal entailing the realization of the privatization programs of public money, so know the legal changes that cause public money after the allocation of public facilities of the state, as he undoubtedly will change the nature of money year after his conversion, however, the private sector in any way, so moved study to examine these changes in accordance with the laws governing the privatization process and other relevant laws, in the second chapter of the letter titled "The effects of privatization on public money," also raised the study in the same quarter under control all forms of money year after his conversion to the private sector to see if This was the control of public funds will remain all or part of it as is or customization before they go away after him. Prior to this study also discussed the issue of the historical development of system customization according to approach historical and in the introductory chapter, in order to see whether the concept of privatization in accordance with international experiences to him consistent with the concept of privatization in the Sultanate and the knowledge of the methods used in the implementation of privatization processes and those taken by the Sultanate in accordance with the law of allocation of Royal Decree No. (77/2004), has responded to the study about it in the first chapter, entitled "the definition of allocation system of public utilities". And ended with the letter a number of significant results in the improvement and development of the allocation system in the Sultanate as a statement that the state funds that true conversion to the private sector by privatization programs is the money the state owned property and not public property, as recommended by the study to some important points Kdautea legislator Omani age rule in the law of the allocation establish or determine who is responsible for supervising the progress of work and overall performance of the project companies during the implementation phase or after completion, as the law only censor a precedent for the work of the project companies, where the granting of the Ministerial Committee in charge of implementing privatization programs supervise and monitor its implementation, through the development of controls for the allocation process, policies and mechanisms to be applied for implementation, and follow the procedures adopted by the Council of Ministers, made no mention or establish such a post-audit to see the importance of their presence to ensure that the objectives of the privatization processes, with no prejudice or conflict with any laws providing for the existence of such those controls, as some allocations are subject to simultaneous control of implementation and that when you create the public bodies with administrative and financial independence, to oversee the work of the installations and facilities that are allocated and report and recommendations thereon, and gives power to intervene in their work.