This handbook is issued in the form of procedural definition handbook composed of three sections:
The first part includes theoretical definition of the meaning and manifestation of public funds, it clarifies the meaning of public funds abuse, its manifestation, the stance of international treaties and national legislations towards it, as well as how to monitor it and prepare reports to document it.
The second and third parts tackle in detail the role and limits of the monitoring bodies (judiciary and non-judiciary) specialized in combating public funds abuse. The second part focuses on “Judicial Monitoring Bodies: Role of General Prosecution and Administrative Prosecution.”
The third part focuses on “Non-judicial Monitoring Bodies: Role of the Central Auditing Organization, Administrative Control Authority, the General Administration of Crimes against Public Funds.”