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ALRAQABA . ISSUE 16
When setting up SAB structure, the legislator has imposed several obligations on the auditees
regarding financial irregularities. According to Article (54) of SAB Establishment Law no. (30) of
1964, “Each government entity, agency, public institution, company, or affiliated facility is obliged
to conduct an investigation when any financial irregularities are detected. After reporting the
investigation’s outcomes, the concerned entity is to take action about the violation. The entity has the
right to reserve the issue, taking administrative sanctions against the offender, refer him/her to the
disciplinary court, or take actions as deemed necessary, with a maximum of 15 days of receiving the
investigation’s results.” In addition, the entity must comply with Article no. (55), stating, “SAB is to be
informed with the actions taken concerning the financial irregularities. The investigations’ minutes,
along with other papers and documents, must be delivered to SAB no longer than ten days of their
finalization”.
Administrative
Inquiry of Financial
Irregularities
Practical Issues and
Radical Solutions
Abdullah Qambar
Auditor - Financial Violations
Department
Notably, the previous legal texts oblige the
auditee to implement an administrative inquiry on
the financial irregularities. This action comes as
a binding commitment imposed by the legislator
on the entity concerning the committed financial
irregularities. The legislator considers these
obligations as a legal instrument to pinpoint the
person responsible for the financial irregularities
in preparation for implementing an appropriate
disciplinary sanction.
An administrative inquiry is one of the most
considered issues by Justice and jurisprudence.
On the one hand, court rulings are replete with
legal principles relevant to the administrative
inquiry item, whether correlated to its nature,
clarifying its purpose, or explaining its contents
and the consequent sanctions for any violation.
It is stated that “an investigation alone is not the
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