ALRAQABA . ISSUE 16
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are publicly disclosed through one or several
forms such as press conferences, Official
Gazettes and mass media, SAV’s website and
publications, and announcements at the head-
office of the relevant audited entity. In addition,
the independence is shown in the preparation
and issuance of audit decisions as well as in
audit execution and conclusions. Moreover, no
individual or organization is allowed to intervene
in audit activities and results. SAV relies on
its discretion in recruiting its staff, using the
allocated funds and promulgating regulations on
its audit activities.
SAV receives cooperative support from the
Government, ministries and government
agencies while discharging its audit mandate.
The support generally manifests in the following
facts: (i) The Government, ministries and
government agencies implement, urge and direct
its relevant subordinate agencies to implement
audit conclusions and recommendations by SAV
and report on the results thereof; (ii) Investigation
and prosecution agencies are responsible for
taking and handling with cases of potential
crimes which is detected and proposed by
SAV; (iii) People’s Councils at all levels oversees
the implementation of audit conclusions and
recommendations within their respective
locality; (iv) People’s Committees at all levels are
responsible for implementing and directing their
organisations and agencies to provide sufficient
information and documents on timely manner
for the purpose of audit activities, to implement
and report fully and promptly on the results of
implementation of SAV’s audit conclusions and
recommendations; (v) Agencies, organizations
and individuals related to state audit activities
are responsible for providing sufficient, accurate
and on-time information and documents as
required by SAV as well as implementing SAV’s
conclusions and recommendations and reporting
the results thereon to SAV.
Q3. What are the types of audit that
your SAI is performing and what types
of reports that your SAI is submitting
and for whom they are being
submitted?
SAV is performing three types of audit namely
financial, performance and compliance auditing.
SAV can either conduct these types of audits
separately or combine them into one audit
assignment.
SAV’s audit reports are sent to the auditees and
the higher level authorities of the auditees as well
as publicized according to the laws. Audit reports
on the national state budget final accounts and on
annual audit results are required to be submitted
to the National Assembly and its committees
no later than 16 months after the budget year
ends. They are also sent to the State President,
the Government and the Prime Minister. Audit
reports on the state budget final accounts of
local governments are provided to the Members
of National Assembly, People’s Councils and
People’s Committees of the locality. Audit reports
on the state budget final accounts of provinces
and centrally-controlled cities are also sent to the
Ministry of Finance.
Q4. What is the mechanism that is
applied by your SAI to follow-up its
remarks and recommendations, and
the followed procedures in the event of
detecting any financial breaches?
The State Audit Law stipulates that audited
entities are required to report on the results of
their implementing SAV’s audit recommendations
and conclusions. It is being done in two
ways, i.e. requesting the auditees to report
in writing on the implementation results and
conducting examinations at the premises of the
audited entities and of relevant agencies and
organizations.
