AUDIT BUREAU’S DUTIES 

Audit Bureau has to submit an annual report on the closing Accounts of the State- for each fiscal year to the Parliament containing the Bureau’s views, comments and detecting violations and the responsibility arising from such violations  at the beginning of each ordinary session, or whenever requested to do so by the Parliament. The main duties are:

1) Audit state’s revenues, expenditures, the ways of expenditure, trust accounts, advances, loans, settlements and warehouses.

2) Provides advice in the areas of accounting for the bodies under its auditing authority.

3) Audit public funds to insure the soundness of spending in a legal and effective way. 

4) Ensure the soundness of the application of environmental legislation in coordination with relevant authorities. 5) Verify that the decisions and administrative procedures in the entities under the AB auditing authority were conducted in accordance with active legislations. 

AUDIT BUREAU’S AUTHORITIES 

In order to carry out the concerned duties mentioned above the AB has the following authorities:

1) Audit the accounts and inspect cash, stamps, documents and cheques. In addition to the inspection of supplies in any department. 

2) Check any document, record to achieve the complete conviction of its accuracy. Further, it has full access to accounting and financial transactions in all the departments at any stage of their workflow in relevance to revenues or expenditures. Has the right to directly contact and correspond with staff assigned to these accounts. 

3) Audit and verify that the accounts are carried out and transactions are executed in accordance with internal regulations, and all procedures' taken to prevent anomalies and manipulation are adequate and effective. Draws attention to any lack of financial or administrative legislation it finds. Verifies that laws, regulations and instructions related to financial matters and accounts are followed accurately. Draws attention to any failure or error and gives opinion on the adequacy of regulations to fulfill its objectives. 

4) Access to all reports and information received from the inspectors, whether they were financial or administrative, and investigating reports of violations affecting the financial and administrative matters. The Bureau demands that all departments submit explanations and information required. 

5) President of the Audit Bureau can appoint advisers, experts, specialists in matters that require technical expertise.

MANDATE OF THE AUDIT BUREAU’S WORK 

In according to the AB mandate, it covers the following: 

1) Ministries and government departments, public corporations and public institutions. 
2) Municipal and village councils and boards of joint services. 
3) Companies that the government holds 50% or more of its shares. 
4) Any Entity that the President of Audit Bureau decide to audit his or her accounts.