Both the House of Representatives (parliament) and the Shura (Consultative) Council are subject to the NAO’s audit.
The NAO co-operates with the House of Representatives in auditing the collection of public revenues in accordance with Article (116) of the Constitution.
The NAO submits its annual report to His Majesty the King, the Council of Ministers (the Cabinet) and the House of Representatives.
The House of Representatives may call the Auditor General of the NAO to attend its meetings at which the annual report will be discussed.
MoFNE is subject to the NAO’s Audit.
MoFNE provides the NAO with the Consolidated Final Account of the state.
The NAO provides MoFNE with reports on companies in which the State holds more than 50% of their capital.
The Auditor General of the NAO provides the NAO’s budget after its approval by His Majesty the King to the Minister of Finance and National Economy who includes it in the state budget as received by him.
The NAO co-operates with the Executive Authority (Government) in auditing the state revenues in accordance with Article (116) of the Constitution.
The NAO provides the Council of Ministers with its annual report.
The NAO prepares an audit report for each audit assignment and submits such report to the audited entity through the minister to whom the entity reports.
It prepares an annual report on the Consolidated Final Account of the state and the final accounts of the entities subjected to its audit as well as on the results of the performance and compliance audit. The Annual Report is submitted to His Majesty the King, the Council of Ministers (the Cabinet) and the House of Representatives (parliament).
The Auditor General of the NAO may present other reports on matters he considers to be of great importance during the financial year, which need to be promptly brought to the attention of the concerned authorities.
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 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 the King.
The NAO notifies the entities subject to its audit about the financial and administrative violations it discovers and requests them to take the necessary steps to correct the financial and administrative violations, for instance by collecting outstanding amounts or the amounts unlawfully spent during a specific period of time. The NAO has the right to refer the matter to the concerned authority to take criminal proceedings if it has material evidence that a crime has been committed.
In case any entity subject to the audit of the NAO discovers any financial or administrative violation, it must provide the NAO with a report on such violation together with copies of the supporting documents within a maximum period of seven days from the date of its discovery.
Every entity subject to the provisions of the NAO’s Law must refer any violations immediately upon discovery to investigation. Upon receiving the result of the investigation, the entity must decide whether to stop the proceedings or punish the offender.
The entity subject to the NAO’s audit shall provide the NAO with the decision taken on such violations within seven days from the date of the decision, accompanied by the records of the investigation and other papers and documents relating thereto.
The concerned authority follows the procedures stipulated in the Civil Service Law and its Executive Regulation for investigation and disciplinary matters.
