Towards establishing quality standards for endowments (AWQAF) نحو إرساء معايير الجودة في الأوقاف

Ahmad Mohammad Al-Maghrabi ()
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Ahmad Mohammad Al-Maghrabi: Ex-faculty member, Faculty of arts and Humanities King Abdulaziz University, Jeddah, Saudi Arabia

Chapter 9 in Lectures in Islamic Economics and Finance, Selected From Wednesday Seminars-10 محاضرات في الاقتصاد والتمويل الإسلامي ، مختارة من حوارات الأربعاء - 10, 2014, pp 275-288 from King Abdulaziz University, Islamic Economics Institute.

Abstract: Perhaps one of the most important reason and justification to establish quality standards for endowments is the lack of understanding of the concept of (AWQAF) to those related to it or those who establish it. And that is why (AWQAF) have transferred from benefiting society to a burden on it. Furthermore the growth of certain sector of (AWQAF) in relation on other for economical reason, rather than its socio-development aspect and lack of vision of the existence of (AWQAF) and its contribution to the nations. Perhaps for other reasons, some researchers felt the need to establish quality standards in endowments. Thus research studies were carried out on Waqf and development funds investment criteria, and the criteria to distinguish between small and large endowment, standards for the distribution of proceeding of the Waqf and accounting standards for Waqf and its implementation. A good number of recommendations have resulted from these studies and other endowment related conferences that held between the year 1424 = 2003 to 1434 = 2013; such as, the legitimacy and accounting standards ascribed for “Al Nuzer” – Administrator of endowment and distribution the proceeding to the beneficiaries, to form a committee of specialists to establish standards for auditing and forensic financial and administrative acts of Waqf, and calls from Ministries and Islamic Endowment entities to endorse the required quality standards in the management and investment of endowments both that existing and those emerging. It was noted on those studies and recommendations several observations; including its failure to accumulate and cohesion despite the obvious similarities between each other. But that does not preclude benefit from it and to exclude it. لعلّ من أهمّ دواعي وأسباب وجود معايير جودة في الأوقاف تدني مفهوم الوقف عند المعنيين به والقائمين عليه؛ مما أدّى إلى تحوّل الأوقاف من نفع للمجتمع إلى عبء عليه، وتضخم بعض مصارف الأوقاف على الآخر بلا مبرّر، وتعاظم الاهتمام بالجانب الاقتصادي للوقف على مهمّته الاجتماعية والتنمويّة، وعدم تأثير البعد المستقبلي للأمة على الحراك الوقفي. وربما لأسباب ودواع أخرى شعر بعض الباحثين بالحاجة إلى معايير جودة في الأوقاف فقامت دراسات عن معايير استثمار أموال الأوقاف وتنميتها، ومعايير التفرقة بين الوقف الصغير والكبير، ومعايير للصرف على عموم الخيرات. والمعايير المحاسبية وتطبيقها على أموال الأوقاف. وقد نتج عن تلك الدراسات وغيرها صدور توصيات عن عدّة مؤتمرات وقفية عقدت بين 1424ه = 2003م، 1434ه = 2013م بوضع معايير شرعية ومحاسبية للتدقيق في أعمال النظار وفي عموم المصارف الوقفية، وبتشكيل لجنة من المتخصصين لإرساء معايير للتدقيق الشرعي والمالي والإداري لأعمال إدارات الأوقاف وإخضاعها لهذه المعايير، وبدعوة وزارات وهيئات الأوقاف الإسلامية اعتماد معايير الجودة المطلوبة في إدارة واستثمار أعيان الأوقاف القائمة والناشئة.

Date: 2014
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