ALRAQABA . ISSUE 16
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funds and time that were allocated for the design
and execution of this project. Accordingly, he
or she can invest this saved time in considering
another feasible project to replace the cancelled
project.
However, if he or she finds that the project was
unfeasible after the project is designed and
executed, and after wasting all the allocated
amounts and time for the design and execution of
the project, there will be limited possible options
for rectifying the problem through amendments
or correction. Consequently, he or she might
consider rehabilitating the project in order to
be used for a purpose other than which it was
established for.
This underscores the significance of adopting
a concurrent control on the execution of
construction projects. As this type of control,
if applied, would guarantee monitoring any
deviations in the activities of such projects at an
earlier stage. Accordingly, recommendations will
be presented to treat such deviations, and the
remedial procedures will then be followed up to
ensure proper execution of the project within its
defined term, cost, and quality standard.
Grey area of concurrent control:
There is currently semi-grey area in the functions
of concurrent control on construction projects,
which starts from the generation of the project
idea by the auditee until its inclusion under
the budget items. This area is believed to be
important as it includes the definition of the main
and critical baselines of the project; however, the
concurrent control of SAB does not cover events
of this period.
Advantages of concurrent control as opposed
to feedback control:
Concurrent control is different to feedback
control in the following aspects:
Feedback Control
Concurrent Control
A set of methods and procedures
that are focused on outputs of
project execution.
A set of methods and procedures
undertaken to detect deviations
during the execution of projects.
Definition
Article (7) and Articles (15) to (33)
of SAB Law
Article (2) and Article (83) of SAB
Law
Legal Basis under
SAB Law
Following the completion of
projects or after a complete
commitment.
During the commitment or the
execution of projects
Appropriate
time scale for its
application
It is a remedial control, which starts
after the execution of the project.
It involves comparing the actual
achievement with the planned, as
well as detecting the errors and
deviations in the contract in order
to find the causes and avoid their
recurrence in future projects
It is a corrective control that predicts
and corrects errors during the
execution phase.
Description
Contributes to limiting waste of
public funds for future projects
ONLY.
Contributes to limiting waste of
public funds during the execution of
the contract.
Financial Impact
