Office of Accounting
Article 74
before The President of the Court works and powers prescribed by this law leads to the National Assembly the following oath: ((I swear by Almighty God to be loyal to the country and to the Amir and respect the Constitution and the laws of the state and to safeguard the interests of the people and its assets and discharge my duties honestly and truthfully.))
Article 75
The Minister of Finance and Industry shall insert the draft as received by the Speaker of the National Assembly under a special section of the State General Budget. Jazz former Minister of Finance and Industry sufficiency last year to adopt tray and display it in respect of the increase to the National Assembly for a decision after listening to the opinion of the Minister of Finance and Industry and President of the Board.
Article 76
In the absence of the President or the vacancy of his office, he shall be replaced by the Deputy or the Undersecretary of the Court, as the case may be.
Article 77 The
President of the Bureau may delegate the Deputy, Deputy and Assistant Undersecretary of the Bureau in all or some of his competencies set forth in this Law, except those provided for in Articles 13, paragraph 7, 22, 25, paragraph 2, 33, 39, 75 and 78, paragraph 2 of this Article. Law.
Article 78:
The SAI shall review the documents of the entities covered by its financial control by 100 percent. With the exception of this general origin, the President of the Bureau may, in cases of extreme necessity and for considerations dictated by the public interest, reduce the percentage of the audit in relation to one or more of the documents of all the entities subject to supervision. A decision shall be issued by the President of the Bureau. This decision shall be kept strictly confidential so that the contents thereof shall not be known to any party that decides to reduce the rate of review in comparison to its documents. The said decision shall include the organization of the manner and conditions in which the review is carried out in this case.
Article 79
The review shall revert to its original ratio once the reasons for deciding the reduction of this percentage have been removed in accordance with the provisions of the preceding Article.
Article 80
Concerning the review of confidential expenses, a statement signed by the competent minister shall be sufficient every three months. . The Minister shall send this decision confidentially to the President of the Court within a maximum of ten days from the date of expiry of the period for which the declaration is issued. The President of the Court shall not inform anyone and keep it with him.
Article 81
The Audit Bureau shall review the operating and trading accounts, profits and losses and the balance sheet with respect to the State administrative organs and their branches, public authorities and institutions, and other public bodies and affiliated establishments engaged in commercial or industrial activity. This audit is conducted in accordance with the accounting principles and procedures applicable to commercial and industrial transactions.
Article (82)
The documents and accounts of the Audit Bureau shall be reviewed by the Ministry of Finance and Industry. The Bureau shall be notified of any observations or irregularities that may result from such review to be submitted to the President of the Bureau for appropriate action in accordance with this law.
Article 83
The Bureau shall continue to monitor the implementation of the construction projects within the limits of the appropriations allocated to it in the budget and shall verify whether their implementation has achieved the results and objectives that required the allocation and disbursement of such expenses.
Article 84
The National Assembly may invite the President of the Bureau to attend its sessions at which the reports of the Bureau are discussed and authorize him to speak and give his views on the issues under discussion and the answers or statements provided by the Government.
Article 85
In case of disruption of parliamentary life, the Court shall be temporarily attached to the Presidency of the Council of Ministers.
Article 86 The
President of the Bureau shall notify the Speaker of the National Assembly before taking his annual leave.
Article 87
Disciplinary actions filed for financial irregularities which have not been settled until the date of the enforcement of this law shall be referred to the competent disciplinary body in accordance with Article 60 of this law.
Article 88
The executive regulations of this law shall be issued by decree upon the proposal of the President of the Bureau.
Article 89
This Law shall be published in the Official Gazette and shall come into force from the date of its publication and shall repeal all that contravenes its provisions.
