The Audit Bureau .. The Necessity of Independence and the Immunity of the President

Iman Al Faris
Amman – Legal experts stressed the need to review and develop the Audit Bureau’s legislative frameworks, policies and practices, despite its major role in monitoring public money spending.
In their statements to Al-Ghad, the jurists indicated that despite the important role played by the Audit Bureau, which is one of the institutions of national integrity that oversees and monitors mechanisms for spending public money, this role has increased ; This necessarily requires that the Bureau enjoy full administrative, financial and technical independence in the performance of its functions.
In this context, the former head of the Audit Bureau, Abdel-Kharabsheh, called for the law of the Audit Bureau to be developed in order to obtain financial and administrative independence in order to be genuine and not formal.
In order to activate the role of the relationship between the Audit Bureau and the various state institutions, Kharabsheh emphasized the importance of developing the Bureau’s relationship with various official institutions and departments in order to play its primary role in detecting deficiencies in the application of regulations and laws.
The former head of the Audit Bureau stressed the need to consolidate the relationship between the SAI and the National Assembly, especially as he submits to him the report related to the detection of irregularities, with a view to resolving the financial and administrative imbalances by reporting.
Kharabsheh said that the State Audit Office should pay attention to information and education, with an emphasis on the fight against corruption, and pointed out that openness between the administration of the State Audit Office and the auditors in the field should be mutual, either from top to bottom or from bottom to top.
Kharabsheh indicated that there should be continuous education and training, which is supposed to be devoted to the work of the Bureau on Performance Control, Quality Control and Management, to reach the level of public relations, whether institutions or official departments.
Regarding the development of the Audit Bureau’s work mechanisms, Attorney Saddam Abu Azzam requested in this regard that the development of the Audit Bureau’s work mechanisms be accelerated, based on the National Integrity Assessment Report issued by Transparency International, which showed that the Audit Bureau scored a total of 58 out of 100 points. “And those are very low scores.”
The Audit Bureau is one of the constitutional institutions, as provided for under Article 119 of the Jordanian Constitution, according to international principles and standards based on transparency, integrity and the fight against corruption.
Abu Azzam was of the opinion that the general report submitted by the Audit Office to the Senate and the House of Representatives, which includes the offenses committed, the liability arising therefrom, and his observations, “is not sufficient to address the mechanisms of supervision of public money, ”which in this regard recommends that“ offenses detected be referred directly to the judicial authority. ”
Abu Azzam pointed out the importance of the Audit Bureau strengthening and developing its working mechanisms by adopting mechanisms of prior control over expenditure, in parallel and adopting a system and a national mechanism that will contribute to strengthening proactive oversight of expenses.
He also recommended that the full immunity of the head of the board and those in charge of it be strengthened, and that they not be dismissed or dismissed from work, except for health reasons or the attainment of a certain age, and stated before a standardization in the institutional references of a supervisory nature of the audit bureau and internal control units in institutions and the Integrity and Anti-Corruption Commission to strengthen and unite national efforts in the control of public money.
The Audit Bureau, according to Abu Azzam, has a role to play in taking the initiative to use all the means and powers conferred on it by law, in addition to forming committees and issuing specialized reports on some issues that the holds public opinion or constitutes a significant expansion. of public money.
It also requires that the SAI Act be amended to ensure the co-operation of all relevant national institutions simultaneously with the SAI and to provide the necessary information and evidence accordingly in a timely manner.
Abu Azzam was of the opinion that the role of the Bureau is not limited to exercising an oversight role over capital projects, and not only to the reliability of financial expenditure in terms of form.
The Professor of Administrative Law at the University of Jordan, Muhammad Al-Moaqab, agreed with his predecessor on the need to develop supervisory concepts at the Audit Bureau to achieve the public interest and preserve public money.
Punishment included a question about the effectiveness of legal guarantees to ensure the oversight of the Audit Bureau, which is a supervisory body that has a presence and a constitutional basis determined by the Jordanian Constitution in Article 119 by the Audit Bureau. establish to monitor government revenue and expenditure and methods of disbursement.
Notwithstanding the important amendments made to the Audit Act and relating to the obligation of official authorities to cooperate with the Bureau, in particular as regards the control of public funds through official books or explanations, the penalty is considers that the text was “loose and did not establish a legal qualification for this act.”
The punishment emphasized the need to review the law of the Court of Auditors with regard to the decision on any dispute between the Court or any administrative body, and emphasized the importance of having a different authority than the Council of Ministers, such as a committee chaired by the President of the Supreme Administrative Court, “and it constitutes a guarantee of the independence of the Court of Auditors and results in the decision being sound and lawful.”
And the professor of administrative law has indicated that the independence of the Audit Bureau should be entirely from the executive, away from any authority or authority in the Council of Ministers with regard to his work and also with regard to the appointment of the head of the Audit Bureau or any of its employees.
And the sentence suggested that the appointment of the head of the Audit Office be made by a royal will, in parallel, and that it be by the appointment of the head of the Judicial Council and the Speaker of the National Assembly in both parts of the dignitaries . and the nation, similar to the appointment of the head of the Independent Electoral Commission, which requires a constitutional amendment.
Punishment recommended the importance of extending the development of legal rules that the Audit Bureau draws up and regulates on the basis of the law of the Court, calling on the amendment of its law to create a new body of influential personalities with to form a professional and political dimension.
He stressed that the cadres of the Audit Bureau should have independence, with the acceptance of their own system according to a functional system away from the public service system, and that the appointment of its employees should take place according to a mechanism included in the postal system. which takes into account competence and qualification.

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