Kuwait Court of Cassation principle number 253

The offence of facilitating the unlawful appropriation of public funds. Established by any act performed by a public official or a person of equivalent status that would facilitate another's obtaining those funds. The public official is deemed a principal perpetrator and the other person an accomplice with him in that offence. The reason therefor. - The other person's appropriation must be by means other than those prescribed by laws and regulations. It suffices that the funds or their equivalents be in the custody of one of the entities specified in Article Two of Law 1/1993 concerning the Protection of Public Funds, even if owned by others or by private individuals. - 62 - Penal