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The president of SAI shall prepare the annual budget of the SAI and submit it to His Highness the Emir or Whoever delegated to for the approval, and to be listed as lump sum Figure. The president of the SAI shall issue rules and procedures governing the implementation of the budget, instead of abiding by the instructions and rules organising the general budget of the state.
The president of the SAI shall issue the regulations organizing the affairs of the SAI employees without being abide by government regulations related to the subject.
The accounts of the SAI shall be audited by an entity appointed by His Highness the Emir, instead of the Ministry of Finance as before the mandates.
We, Khalifa Bin Hamad Al Thani, Emir of the State of Qatar,
Having seen the Amended Provisional Constitution of the State of Qatar, particularly Articles 23, 24 and 51 thereof,
And the General Civil Service Law promulgated by Decree-Law No. 9 of year 1967 and the laws amending it,
And Law No. 10 of year 1970 determining the power of appointment and dismissal in the general civil service,
And the Decision of the Council of Ministers issued on 8-3-1972, And the Draft Law submitted by the Council of Ministers,
And having consulted the Advisory Council, Have decided the following Law:
An independent body shall be constituted for the control of the State's funds which shall be called the "State Audit Bureau" and the President of this Audit Bureau shall be responsible directly to the Emir.
The State Audit Bureau shall be composed of section's whose formation, organization and determination of their functions shall be issued by a decision from the Council of Ministers according to a proposal made by the President of the Bureau.
The financial control of the bureau shall include all the Ministries, their subordinate Departments and the bodies annexed thereto.
The control of the Bureau shall be a post expenditure action in the following two cases:
(1) Tenders whose value amounts to one hundred thousand Rivals or more. The body inviting for the tender shall not be allowed to award the contract to the tenderer who is intended to be awarded the tender except with the approval of the State Audit Bureau.
The President of the Bureau shall delegate one of his technical employees to attend the meetings of the Tender Committees to ascertain that all the procedures, which must be complied with in compliance with the established financial regulations have been adhered to and to draw the attention of the Committee to any acts which may occur in contravention of these rules.
The Bureaus shall notify the competent body of its opinion on the tender within a period not exceeding one week from the date of receiving the tender documents and any documents or other papers which the Bureau may deem necessary for the examination and audit. If the Bureau fails to do so within the said period the competent body may carry out the contractual procedures provided that there are valid reasons concerning the public interest which required such action.
The Audit Bureau shall ensure, upon examining the tender that the funds allocated in the budget allow the conclusion of the contract and that the concerned body has complied with all the procedures which must be adopted in accordance with the established financial regulations in this respect.
(2) Every draft agreement or contract the conclusion of which shall be of a nature that would create financial rights or obligations for or against the State if their value amounted to one hundred thousand Riyals or more.
The Bureau shall, in the field of financial and accounting control, exercise the following competences:
(A) Auditing the accounts of the various bodies of the State as regards the revenues and expenditures by way of checking, auditing and inspecting the documents, books and records of the receipts, general dues and the general expenditure and ascertaining that the financial action and the accounting entries pertaining to collection and expenditure have been accomplished in a systematic way in compliance with the financial and accounting rules and the general principles of the State's budget.
(B) Ascertaining the correctness of implementing the decisions issued concerning the employees and labourers as regards the appointments, promotions, increments, allowances, transport expenses and any other privileges which are granted to employees and labourers.
(C) Auditing the accounts of advances and loans which are concluded by the State and performing all what is necessary to ascertain the payment of the advances and loans to the State's Treasury in case of lending or to ascertain the payment by the State in case of borrowing. In general the Bureau audit all the liabilities of the State.
(D) Auditing deposits accounts and current accounts to ascertain the correctness of the transactions relevant thereto.
(E) Auditing the assets of the State and examining the condition of the stores and checking the respective books and records and the store receipt and issue vouchers and studying the reasons for any damage or slow moving items.
(F) Detecting embezzlement events, and cases of negligence and financial infringements, studying their causes and any deficiencies in applying the regulations of internal financial control which caused their occurrence and propose the means for rectification.
(G) Verification of money, stamps, deeds and documents of value.
(H) Auditing the State's final account for each ended financial year.
The Audit Bureau shall examine the financial and accounting regulations to ascertain their adequacy and to draw the attention to any aspects of deficiency which may be found and which must be avoided.
The Ministry of Finance and Petroleum shall prepare the final account of the State and submit it to the Emerald forward a copy thereof to the Audit Bureau within a period not exceeding three months from the end of the financial year.
The President of the Audit Bureau shall make an annual report on this account stating therein his remarks and the points of difference between him and the bodies covered by his auditing within a maximum period of three months from the date of his receiving the final account.
In both cases, the period referred to above may be extended by a decision from the Emir, if necessary for that. The President of the Audit Bureau shall submit, at any time to the Emir, whether of his own accord or in accordance with the demand of the Emir, reports concerning the matters of special importance which necessitate prompt consideration.
The Audit Bureau shall examine and audit the accounts or work of anybody not subject to auditing in accordance with the provisions of this Law if a special assignment has been issued to the Bureau to this effect by the Emir. The President of the Bureau shall submit a report concerning these accounts or work to the Emir. He may embody in his annual report any remarks concerning the aforesaid accounts or work.
The examination and auditing which are required to carry out the Bureau tasks may be carried out at the Bureau's premises or at the premises of the body where the documents and the books required for auditing are kept. The Bureau may perform these tasks as a surprise.
Those bodies shall provide all facilities necessary to enable the staff-members of the Bureau to carry out their duties.
The Audit Bureau shall have the right to examine - except the documents provided for in the Rules - any vouchers or books or other documents on condition that their examination is necessary for the audit.
For these ends the Bureau shall have the right to directly contact and correspond with the accounting sections of the bodies which are subject to its financial control. The Bureau shall also be entitled for surprise inspection of the work of these sections.
The Audit Bureau shall notify the bodies which are subject to its auditing of the remarks and financial infringements arising from the examination and auditing and shall also serve a copy thereof to both the Minister concerned and the Minister of Finance and Petroleum.
The bodies concerned shall furnish the Audit Bureau their replies to such remarks within a period not exceeding thirty days from the date of their being notified thereof.
The Bureau may request the body concerned to take whatever measures necessary for the collection of the amounts due to the State or other bodies which are subject to the Bureau's control and for reclaiming the amounts which had been paid without any right
The differences arising between the Bureau and the bodies which are subject to its control concerning the control which the Bureau exercises, shall be submitted to the Emir for taking, in this connection, the decision which he deems appropriate.
The technical staff-members of the Bureau shall be authorized only, to the exclusion of others, to carry out the inspection, examination and auditing which are required for the execution of the Bureau's tasks.
The technical tasks of the Bureau are confidential and the staff-members of the Bureau are prohibited to divulge the secrecy of the information and statements connected therewith. This prohibition shall remain valid even after they leave the service.
The Audit Bureau shall be formed of the President of the Audit Bureau and an adequate number of technical staff-members. The necessary number of non-technical employees shall be joined to them.
The appointment of the President of the Bureau shall be by decree.
The President of the Bureau shall, before assuming the duties of his post, take the following oath before the Emir:
"I swear by God Almighty to be faithful to the State of Qatar and to its Emir, to respect the order and laws of the Country, to perform my duties with honesty and truth and to maintain the secrecy of these duties."
The President of the Audit Bureau shall not, while holding his position, practice any professional or commercial work, even in an indirect way, nor shall he enter into any commercial transaction with the State.
The President of the Bureau shall undertake the technical and administrative supervision over the work of the Audit Bureau and its staff and shall issue and necessary decision to this effect.
Appointment for the other technical posts of the Audit Bureau shall be in accordance with the provisions of Law No. (10) of year 1970 determining the authority which carries out appointment and dismissal in the public posts in pursuance of the proposal of the President of the Audit Bureau.
It is stipulated that any candidate to be appointed in any of the technical posts in the Bureau shall, at least, be holder of a high degree in accountancy, commerce, economy or law and that he shall be of adequate experience in these fields.
The president of the Bureau shall prepare the Draft-Budget of the Bureau and send it to the Ministry of Finance and Petroleum to be entered under a special item in the States general budget
Staff-members of the Audit Bureau shall not be transferred or assigned except after consulting the President of the Audit Bureau.
All the rules and provisions stipulated under the Law of the General Civil Service shall apply to all staff-members of the Audit Bureau in respect of the matters which no specified provision has been mentioned in this Law.
The President of the Audit Bureau may be tried in the following cases:
(1) If he greatly violated the duties of his post.
(2) If he infringes the requirement imposed by the nature of the post on its holder.
(3) If he exposes himself to suspicions and doubts.
(4) If he commits a financial contravention provided for in this Law.
The trial of the president of the Audit Bureau shall be within the jurisdiction of a disciplinary board composed of a chairman and two members which is formed with an Emiri Order.
The disciplinary punishments which May be imposed on the President of the Audit Bureau are the reprimand or the dismissal from the office. The punishment of dismissal shall not be inflicted except after the sanction of the Emir.
The disciplinary action against the President of the Bureau shall be raised by the Minister of Justice after attaining the approval of the Emir. The Director of the Department of Legal Affairs in the Ministry of Justice shall carry out the pursuit of the action.
The disciplinary trial of the technical staff-members of the Audit Bureau shall be within the competence of a board composed of the following:
(1) The Judge of the High Criminal Court -Chairman
(2) One of the Judge of the Courts of Justice -Member
(3) A delegate for the Audit Bureau nominated -Member
by the President of the Audit Bureau
A decision forming the Board shall be made by the Minister of Justice.
The disciplinary punishments which may be imposed on the technical staff-members of the Audit Bureau are the following:
(1) Warning.
(2) Deduction from the salary for a period not exceeding fifteen days in respect of each contravention and not exceeding forty-five days during the year.
(3) Discharge from his Post.
The disciplinary action against the technical staff-members of the Bureau shall be raised by the President of the Bureau. The following-up of the action shall be conducted by an employee assigned for this purpose by the President of the Bureau.
The Executive Rules of this Law shall regulate the procedures and rules relevant to investigation with the President of the Audit Bureau, has technical staff-members and their discipline.
In the application of the provisions of this Law the following shall be considered financial contraventions:
(1) Violating the financial rules in force.
(2) Violating the provisions of the general budget or the budgets supplement thereto or independent thereof.
(3) Violating the rules of purchases, tenders, public auctions and stores.
(4) Faulty disposal, negligence or failure which would cause the loss of any financial right of the State.
(5) Failure to provide the audit Bureau with the tenders, draft-agreements and contracts which are subject to prior financial control, and falling to provide the Audit Bureau, without justification, with vouchers, papers, documents and others, which the Audit Bureau has the right to examine and also delaying to effect such provision, without an acceptable excuse.
(6) Failing to reply to the letters and observations of the Audit Bureau or delaying his reply thereto without justification. It is considered as failure to reply that the staff-member gives a reply with intent to postpone and procrastinate.
(7) Failure to advise the Audit Bureau, within a maximum period of thirty days, of the measures taken by the various bodies in respect of the contraventions notified to them by the Audit Bureau.
(8) Every disposition which is of a nature that would, unnecessarily, hinder the Audit Bureau from his functions of financial auditing.
Any staff-member who commits any of the financial contraventions provided for in the preceding Article or who participates in its commitment, facilitates its occurrence or conceals a perpetrator of a crime, shall be liable to a disciplinary punishment in the manner specified in this Law. This is without prejudice to the right to raise a civil or criminal case when necessary.
Investigation in the financial contraventions which come to light in any of the aspects which are subject to the auditing of the Bureau shall be accomplished in compliance with the provisions of Chapter Six of the Executive Rules of the General Civil Service Law.
The competent authorities shall issue a decision in this concern whether to stay the judicial investigation or to recommend the punishment of the staff-member who is administratively responsible in accordance with the provisions of Article (65) of the General Civil service Law or to bring him before the disciplinary tribunal within a maximum period of fifteen days from the date of completion of investigation. These authorities shall furnish the Bureau with the decisions which they issue concerning these contraventions accompanied by the minutes of investigation provided that this shall be made within a maximum period of ten days from the date of issue of the decision.
The President of the Bureau, having seen the minutes of the investigation, may submit to the Emir, when necessary, a detailed report embodying his opinion on the result of the investigation and the measures which he decides that they are necessary to be taken.
Subject to the provisions of Articles 26and 29 of this Law, the formation of the Disciplinary Board which is competent to punish those who committed the financial contraventions provided for under Article (33) shall be in the following manner:
(A) Concerning the staff-members who are at the highest grade of the Second Group and above:
(1) Director of Legal Affairs -Chairman
(2) One of the Judges of the Courts of Justice -Member
(3) One of the technical staff-members of the Bureau Member
(B) Concerning other than those mentioned under paragraph (A):
(1) One of the Judges of the Courts of Justice Chairman
(2) One of the Heads of Sections in the Department Member
of Legal Affairs
(3) One of the technical staff-members of the Bureau Member
A decision for the formation of the Board shall be issued, in each case, by the Minister of Justice.
If the staff-members responsible for the contravention are numerous they shall be tried by the Board which is competent to try the staff-member who is at the highest grade among them.
The President of the Bureau shall raise the disciplinary action on the financial contraventions before the disciplinary board. The following-up of the action shall be conducted by an employee assigned for this purpose by the President of the Audit Bureau.
Concerning the disciplinary trials, where there is no specific provision contained in respect thereof in this Law, the procedures, rules and punishments provided for in the General Civil Service Law shall apply.
The decision of the Board shall be reasoned and marked with the signature of the Chairman and the members. A copy of the decision shall be sent to the Audit Bureau.
The Bureau shall follow-up the decisions given by the board to ascertain that the competent bodies have executed the penalties imposed.
The staff-member shall be exempted form the punishment if it is proved that the commitment of the contravention was in execution of a written order issued to him by his superior. In this case the person who gave the order shall be held responsible.
The President of the Audit Bureau shall determine the percentage of auditing which he deems adequate for auditing the accounts and the operations of examination and checking.
The Department of financial affairs of the Ministry of Finance and Petroleum shall audit the accounts of the Audit Bureau. The Audit Bureau shall be informed of the remarks resulting from this auditing for their submission to the President of the Audit Bureau. This shall be embodied in the annual report of the Audit Bureau.
The Executive Rules of this Law shall be issued by a decision from the Council of Ministers in accordance with the proposal of the President of the Bureau.
All what is inconsistent, with the provisions of this Law is hereby repealed.
All competent authorities, each within its own competence, shall execute this Law which shall be effective from the date of its publication in the Official Gazette.
Khalifa Bin Hamad Al Thani
Emir of the State of Qatar
