English abstract
Public money is the main resource of the state in all political, economic and
social aspects, especially in light of the development of the state's function from
being a guarding state to an interfering state, which makes preserving this public
money and surrounding it with all forms of protection, especially administrative
ones, which are the first line of defense for the preservation of the public money in
the state, is an important point. However, studies and researches related to
administrative protection are few and the legal texts that dealt with this type of
protection have been dispersed in various laws in the state that have a direct and
indirect connection with public money. From this point of importance, this study
has discussed this important, and even the most important, type of protection of
public money, the administrative protection, which is considered a relatively
modern term compared to other types, such as the civil and criminal protection .
In this regard, the above study was conducted by dividing it into a number of
chapters. The introductory chapter discussed the administrative protection of public
money by defining it, discussing its types, and what characterizes it. First chapter is
about the rules of administrative protection of public money, which included
referring to the oversight of public sector projects and the role of financial and
administrative transparency in protecting public money. Second chapter highlighted
the administrative protection methods of public money. Third chapter discussed, in
details, the role of oversight agencies in protection of public money and its
relationship with international and regional organizations, especially the supervisory
councils, such as the Shura Council, and all of this was according to a comparative
analytical and inductive approach. At the end, the study concluded with a set of
important findings and recommendations