During a session held by the AMAN Coalition to discuss a report entitled "Transparency in the Management of Islamic Waqf Revenues in Palestine"
Establishing the Higher Council for Waqf Lands is a way to ensure the optimal use of Waqf resources
Ramallah - The Coalition for Integrity and Accountability (AMAN) held a session to discuss a draft report entitled "Transparency in the Management of Islamic Waqf Revenues in Palestine". The session aims to identify the level of commitment to the principles of transparency in the management of Islamic waqf revenues, and to provide practical recommendations to enhance transparency and improve procedures and policies related to the transparent management of Islamic waqf revenues in Palestine.
Aman Coalition's Operations Officer, Hamma Zeidan, started the session by explaining that the Ministry of Waqf manages public money, as the assets and properties belonging to the waqf are part of society's wealth and public assets. She added that these resources can be utilized in a way that reduces the financial burden on the state budget and contribute to the development of public educational, social and health services. Zeidan also noted that the report does not evaluate the performance of the institution or its employees, but rather develops preventive anticorruption measures, focusing only on the extent of transparency in managing the revenues of the Islamic Waqf. This effort comes in line with AMAN's strategy, which is based on building a national integrity system in public institutions and promoting transparency via openness and dissemination of information to citizens. Further reports may address the other gaps to address and remedy them.
Researcher, Dr. Kayed Tanbour, presented the report starting with the Palestinian legislative framework for the management of Islamic Waqf in Palestine, most importantly the Law on Islamic Waqf and Affairs No. (26) of 1996, as amended. He also referred to the regulations, systems, and Council of Ministers’ resolution. He stressed that the laws are outdated, which undermines transparency promotion efforts and affects the operations of the Ministry in general. During his presentation, Dr. Tanbour also provided an assessment of transparency in the regulatory, institutional and procedural framework for the management of waqf properties in Palestine.
Establishment of the High Council for Waqf Land to ensure optimal use of Waqf resources
During the meeting, the Council of Ministers Resolution regarding the creation of a high council for waqf land was mentioned. This Council could enhance the transparency of management of Islamic waqf revenues and promote good governance. However, the Council has not been created to date because the Council of Minister has not issued the relevant regulation. Participants were unanimous about the establishment of this Council as a step toward the promotion of transparency and accountability and a guarantee to promote optimal use of waqf resources. This will benefit the society and serve the humanitarian and religious objectives of the waqfs (endowments).
The need to promote transparency in the management of the revenues of Islamic waqf in Palestine
In discussing the transparency indicators in the management of Islamic waqf revenues in Palestine, an evident weakness was identified. An assessment of 16 indicators on the principles and requirements of transparency and the availability of documents accessible to citizens showed that 9 indicators scored low on the transparency index. These indicators are: availability of an active website for the Ministry or the relevant Department; citizens have access on the information on the management of waqf properties’ revenues; the publication of the budget for revenues, profits and expenses of waqf properties to the public in print or by posting on the ministry's website, the publication of periodic financial reports on profits, revenues and expenses of waqf properties to the public in print or by posting on the ministry's website, the publication of a register of waqf properties (mostly C-classified lands) to the public in print or by posting on the ministry's website, the availability of procedural manuals explaining the working procedures for managing the revenues of waqf properties, the existence of adequate procedures followed by the Ministry to collect receivables and financial dues owed by others, the existence of awareness publications or working manuals explaining the procedures to be followed for any citizen wishing to rent any of the waqf properties or establish an waqf, and the submission of the annual report on the budgets of waqf properties to the Council of Ministers on a regular and regular basis and the publication of the annual final budget (audited by a legal auditor, Financial and Administrative Control Bureau) to the public in printed form or by publishing it on the Ministry's website.
Seven indicators on the transparency index scored moderate, these are: availability of an accurate and comprehensive database of the waqf property at the Ministry of Waqf to ensure accuracy of data and easy access to information; availability of a system to organize the waqf property accounts in accordance with modern accounting principles; availability of an advanced computerized system with cutting-edge technology for more effective administration of the revenues and profits of waqf properties; availability of an investment strategic plan for waqf properties that is published to the public in a print form or on the Ministry's website; availability of Ministry’s clear systematic procedures to prosecute the defaulters; full documentation of the breaches against the waqf properties; documentation of the leasing applications in print and electronic forms in accordance with duly established minutes.
The Head of the Investment and Projects Unit at the Ministry of Waqf, Iman Abu Amra, explained that the Mnistry does its best to announce any auction in the daily newspapers, and that the it has an action plan for all governorates in city centers, which has been prepared in the past two years, but the ongoing genocide war on Gaza has prevented it from moving forward, hoping that it will be published in the near future.
The Director General of Integrity and Prevention of Corruption at the Anti-Corruption Commission, Abdullah Alian, noted that more work should be done on measures that prevent citizens from being involved in any suspicion of corruption, stressing that the commission is in the process of publishing a study on integrity and governance in the work of the Ministry of Waqfs, as the study included the topics of Hajj and Umrah and waqf properties. Alyan raised a question about the size of the revenues of the Ministry of Waqfs, and whether there should be an independent body to manage it and oversee investment in it.
Failure to Approve the Budget for Islamic Waqf Revenues
The report sheds light on the failure to approve the budget for the revenues of the Islamic Waqf from the Council of Ministers, as it only included it in the general budget book without details, and the general budget for the revenues of the Islamic Waqf, which is supervised by the Ministry of Waqfs and Religious Affairs, has not been published, nor has the final account for the revenues of the Islamic Waqf been prepared and audited by an accredited statutory auditor or the State Administrative Audit and Control Bureau (SAACB).
The Ministry of Islamic Waqfs should prepare a final account and adopt a special budget for the revenues of the Islamic Waqf
The participants agreed on the recommendation contained in the report that the Ministry of Islamic Waqfs should prepare a final account for each year related to the revenues of the Islamic Waqf, and have it audited by an accredited statutory auditor or the SAACB, and adopt a special budget for the revenues of the Islamic Waqf from the Council of Ministers in accordance with the provisions of Law 1966 and its amendments, in addition to adopting a special financial system to manage the revenues of the Islamic Waqf in terms of preparing financial claims for expenses, procedures used in recognizing revenues and following up their collection on time, as well as the commitment of the Ministry to publish regular reports, including financial periodic reports.
The Director of Social Services SAACB, Mustafa Dweikat, pointed out that the Bureau usually works with the Ministry of Waqfs to monitor the Hajj season, pointing out that the Ministry of Waqfs should make its own final account, which the Bureau will audit accordingly.
Publication of revenues generated on the website
The recommendations of the report included the preparation by the Ministry of Waqfs of procedural manuals to explain work procedures in the different departments concerned with the management of waqf properties revenues. additionally, the Ministry should document and register all waqf property deeds in Palestine or those registered and documented outside Palestine. Furthermore, the Ministry’s website should be fed with sufficient information on the revenues of Islamic waqf. The Ministry of Waqf should also publish awareness material or procedural manuals to apply in dealing with citizens who wish to lease any of the waqf properties or create a waqf.
Lawyer Alaa Badarneh, legal advisor to Hurriyat Foundation, pointed out the importance of monitoring and following up on leased endowment lands in terms of the uses of the land for public benefit. He also raised the importance of examining the issue of conflict of interest for land lessees and the obligation of government employees to disclose and report, stressing that the lease agreement should be cancelled if the land or property is not reclaimed for public benefit after one year, as stipulated in the law.
AMAN will follow up with the official authorities on the recommendations of the report to enhance transparency in the management of endowment funds in order to adopt and implement them, in addition to the need to take preventive measures to protect endowment funds from any opportunities for corruption or misuse.
