State Audit Institution
OMAN

Independence 

The State Audit Institution of Oman is an autonomous legal entity, enjoying financial, administrative and operational independence. Its audit activities are intended to:

• protect State public funds by providing assurance regarding internal control systems, and compliance with applicable laws and regulations;
• expose cases of financial irregularities;
• highlight deficiencies in financial and personnel law, rules and regulations and recommend means of redressing them; and
• Evaluate performance, and ensure the economical, efficient and effective use of resources. 

The scope of the SAI's audit covers: 

• Financial and regularity audit;
• Performance audit; and 
• Review of decisions issued in connection with final contraventions.

Independence

• The SAI has an independent budget, incorporated as a lumpsum in the State General Budget, and its accounts are audited by the SAI itself.
• The staff of the SAI are forbidden from combining their employment with the SAI with any business or professional activities or any other employment in conflict with their duties.

Jurisdiction 

The SAI's audit jurisdiction extends to:

• All entities constituting the administrative apparatus of the State, as well as autonomous government entities and departments, unless specifically exempted;
• Public authorities and establishments and other entities;
• Pension funds, private bodies and establishments, which are guaranteed or subsidised by the government or any entity subject to the SAI's audit; and
• Companies, where the Government's shareholding is at least 51%, or to which the Government has granted a concession for a public utility or a natural resource.

Powers

The SAI has the right to:

• Examine records, including electronic data, which it deems necessary for conducting its audit, either at the premises of the auditee entity or at the SAI's premises;
• Hire the services of experts and professionals; and
• Delegate the audit of public authorities and companies to external auditors

Audit Procedures and Functions

• The results of the audit are communicated by the SAI in the form of audit reports to the auditee entities, who are required to respond within two months.
• The SAI submits an Annual Report on the results of its work during the year to the Head of State.