The NAO’s audit mandate covers the following entities:
- Ministries, directorates and public organizations which constitute the administrative set-up of the State and entities attached thereto, provided that the Ministry of the Interior, the National Guard, the National Security Agency, and other entities whose budgets include secret expenses relating to the national security shall be exempted from audit with respect to such expenses. Any entity whose secret affairs must be observed in accordance with the Constitution or the Law shall be exempted from audit by the National Audit Office as well.
- The Consultative Council, parliament and the Municipal Councils.
- Governorates, municipal administrative organizations, and all local organizations having public legal personality.
- Public organizations, public institutions and establishments affiliated to the State or to the governorates, municipalities, or other local organizations having public legal personality, unless auditing them conflicts with the laws regulating their work.
- Companies in which the State or an entity having public legal personality holds more than 50% of their capital, or for which the state guarantees a minimum profit or provides financial assistance.
- The entities that by law shall be subject to audit by the National Audit Office.
- Any other entity, which his Majesty The King authorizes the National Audit Office to audit, including the entities exempted from audit, provided that the reports concerning such entities shall be submitted directly to his Majesty The King.