Kuwait Court of Cassation principle number 1061

The offence of appropriation of public funds. The criterion for its establishment, whether the perpetrator—a public official or a person deemed equivalent thereto—is employed by the entity whose funds were appropriated or by another entity, irrespective of the capacity in which he dealt or the competence authorizing him to have access to the funds. - The perpetrator’s return of the appropriated funds does not affect the existence of the elements of the offence of appropriation or criminal liability, except for the penalty of restitution.