Charitable Associations for Prisoners in Palestine

In the State Audit and Administrative Control Bureau (SAACB) report for 2018 in Palestine, and in the report of the General Directorate for Monitoring Institutions and Non-Governmental Organizations therein.... I read a report on the investments of the "Palestinian Prisoners' Club" (الدينموميتر- كلية الشهيد ابو جهاد), which is a charitable association established in 1993, concerned with the issues and affairs of prisoners inside the prisons of the brutal Israeli occupation, following up on their trials before the occupation courts, supporting their families and children, and working on rehabilitating released prisoners to reintegrate them into society by providing rehabilitation and vocational training programs for them...

The SAACB conducted a financial and administrative audit of the investment activities of the "Palestinian Prisoners' Club" (الدينموميتر and Martyr Abu Jihad College)..for the fiscal year ending 31-12-2016...and the SAACB reached the following observations:

The absence of effective oversight by the administration of the "Prisoners' Club" over its investments (Martyr Abu Jihad College – الدينموميتر) and its failure to adopt remedial and investment plans capable of addressing the shortcomings in the performance of its investments, which prevented obtaining an adequate return from these investments..!

No revenues from the college were remitted to the Prisoners' Club throughout the past years between 2005 and up to 2016....!! As a result of a financial deficit pertaining to Martyr Abu Jihad College for 9 years out of 12 years, the total financial deficit amounted to 2,467,152 شيقل during the years 2005 -2016....
The value remitted from the الدينموميترات to the "Prisoners' Club" during 2015 amounted to 194,171 شيقل, representing only 4% of the total value of the expenses related to the club!

There was a large decline in the value of fixed assets and current assets at the college during 2015..as a result of the college writing off fixed assets and accumulated receivables in the amount of 9,894,994 شيقل in that year..! .(Note to friends following from abroad, .the value of the Israeli shekel to the US dollar can be approximated as 3.5 شيقل per US dollar ..)..

Writing off accumulated receivables in its favor without providing sufficient documentary justifications and without taking the necessary regulatory and legal procedures, which confirms the weak financial management of the college, and this write-off process leads to the squandering of the college's financial resources...and this also negatively affects the Palestinian Prisoners' Club, for which the college is supposed to be a source of income and not a financial burden, as is the case now..!!
The opening balances for 2016 did not match the closing balances for 2015, in addition to adjustments to asset and liability balances in the amount of 59,876 شيقل, without preparing accounting entries, which prevents the fairness and accuracy of the 2016 financial statements..

As for the association's response to the SAACB's observations and recommendations, the association stated in its reply that it had started implementing a number of the Bureau's recommendations, noting that the association's management reserved some of the Bureau's observations despite not providing the Bureau with appropriate supporting documents and justifications to substantiate its reservations...!!
The other SAACB report was on the "National Gathering Association for the Families of Palestine's Martyrs," which was established by a decree of President Martyr Yasser Arafat in 1995, and this association aims to care for the families of the martyrs, provide them with psychological and moral support, and assist them in obtaining their rights stipulated in Palestinian laws. The association depends on direct regular government support for its operating expenses in the amount of 1,575,071 شيقل during 2016..

The SAACB conducted an audit of the work of the National Gathering Association for the Families of Palestine's Martyrs for 2016..and the Bureau reached the following observations: In the area of expenditure of government support, the Bureau noted a large increase in spending on employee salaries and offices (12 offices), and the association's operating expenses, compared with the amount of expenses allocated to activities related to the families of the martyrs, where the proportion of expenses related to the martyrs' families amounted to 23.7% of the total expenses and activities of the association.!! Which prevents a reasonable assurance about the continuity of this association's work, and the need for it to receive full support from the Ministry of Finance..and the extent to which it is used to achieve the objectives for which it was established..!! It was also noted that there is an increase in spending on communications items and rental expenses! Where the percentage reached approximately 15% of total expenses, amounting to 240,825 شيقل..without sufficient planning and controls to rationalize expenditures..in addition to the association's failure to take the necessary measures to implement its objectives that focused on the rights of the martyrs' families guaranteed by Palestinian laws and legislation, which leads the association to deviate from the objectives for which it was established..!! It was noted that there is an overlap in the objectives of the two institutions "National Gathering Association for the Families of the Martyrs" and the "Institution for the Care of the Families of Martyrs and the Wounded" affiliated with the Palestine Liberation Organization (PLO)..

The association replied to the Bureau's report that it will amend the association's objectives so that there is no overlap between its objectives and those of the Institution for the Families of Martyrs affiliated with the Palestine Liberation Organization (PLO) and so that it complements them...
What we have reported of observations appearing in the State Audit and Administrative Control Bureau (SAACB) report in Palestine for 2018 about charitable associations that aim to care for prisoners in the prisons of the Israeli occupation and care for their families and relatives..indicate the drift of these associations away from the noble objectives for which they were established..and about the continued poor financial management..for many years....for these associations (as stated in the Bureau's report)..and this raises many questions about the extent of negligence in its various forms and levels in money management..!!...And we hope that the Bureau's observations in its reports will not remain mere recommendations...non-binding!! The management's turning of its back from some centers of responsibility for the Bureau's reports...and the lack of attention to its observations and recommendations...leads to the corruption of the fabric of the public interest..especially in the absence of a Legislative Council that undertakes strict oversight in such cases and enacts the necessary laws and regulations..In this regard, the State Audit and Administrative Control Bureau (SAACB) in Palestine, which bears various names in other countries such as "Court of Auditors"..etc...stated in a statistic that the proportion of those who do not respond at all to its observations or even provide an initial answer reached more than 20% of those subject to the Bureau's audit!!...This clearly indicates that the concerned parties do not give attention to the process of public oversight, nor accept any recommendation or observation on their work..and this represents a serious danger to transparency and credibility in the work of these entities, associations and centers of responsibility and the safety of their paths...It requires dealing with it seriously and firmly ... !!