The audit march started since the beginning of the blessed Renaissance in 1970. It went through several stages and developed at the dependency, naming, structure, laws and mandate levels.

1.  Units of the State Administrative Apparatus, unless exempted by a special provision in the decree of the establishment of the unit;

2.  Public authorities, establishments and other autonomous legal entities;

3.  Investment and pension funds as well as any other governmental funds;

4.  Companies fully owned by the government or those where government’s shareholding-whether exclusively or collectively-is more than 40% of the share capital, the bodies to whom the government has granted a concession to exploit a public utility  or natural resource, companies and establishments contracted or licensed to manage or operate any of the public funds without prejudice to any special provisions stipulated in the laws and Royal Decrees issued in this regard and the agreements entered into with the government and their implementation. The audit of SAI shall be without prejudice to the right of these companies to have their own auditors appointed by the general assembly in accordance with the provisions of the Commercial Companies Law.

5.  Private funds managed or supervised by any of the entities subject to audit of SAI.

6.  The entities, not subject to SAI audit, upon their request and if SAI finds that public interest so necessitates.

Article (20) from the State Audit Law

Conducting financial and administrative audits, in all fields, including:

1.  Financial audit in its accounting and legal aspects

2.  Administrative audit

3.  Performance audit

4.  Audit of decisions made with regard to financial contraventions

5.  Audit of investments and all accounts of the entities subject to audit of SAI

6.  Any other functions assigned to SAI by His Majesty the Sultan

Article (9) from the State Audit Law

-  Protect the State public funds and the private funds managed or supervised by any of the entities subject to SAI audit, provide an assurance on the efficacy of internal control, audit systems and the appropriateness of financial and administrative decisions and actions as well as their compliance to laws, regulations and other regulatory decisions.

-  Ensure the enforcement of laws, regulations, systems and decisions in accordance with the jurisdiction of SAI.

-  Prevent conflicts of interest and financial or administrative violations.

-  Detect deficiencies or weaknesses in the applicable financial and administrative laws, regulations, and systems in force and recommend measures for rectification.

-  Carry our preventative audit and ensure the sound conduct of work.

-  Evaluate the performance of the entities subject to the audit of SAI and ensure that the resources are utilized with economy, efficiency and effectiveness.

-  Detect the reasons for deficient output and performance, and assign responsibility.

Article (8) from the State Audit Law

Yes, in order to execute its mandate, SAI may inspect the efficiency of financial and administrative systems, detect weakness areas as well as propose solutions for rectification and prevention.

Article (10) from the State Audit Law

Through executing audit tasks in different audit fields, SAI works on identifying gaps detected as a result of financial and administrative works in addition to evaluating the performance of the entity subject to audit. Besides, SAI provides recommendations to address these gaps in order to achieve financial recovery, rectify procedures and amend legislations. In doing so, resources of the entities are directed with economy, efficiency and effectiveness in light of the implementation of the entities’ mandate and objectives.

The selection of audit topics is based on risks analysis and relative importance as per a specific model designed for such purpose.

1.  Audit findings report

2.  Special reports

3.  Annual report

It is the report that gather all findings of SAI works throughout the fiscal year. SAI Chairman refers this report to His Majesty the Sultan. A copy of the report is also referred to the Ministers Council as well as Shura and State Councils.

The Chairman of SAI submits the annual report to His Majesty the Sultan before the end of the following fiscal year.

Article (29) from the State Audit Law

Audit reports are prepared as per international standards and guidelines issued by the relevant international organizations in a manner consistent with the applicable laws, bylaws and regulations.

It is considered one of the financial and administrative violations not to respond to reports, observations, correspondence related to audit or delaying the response without any valid reason or justification. Anyone violates the abovementioned is punishable by imprisonment for a period not less than six months and not more than one year and a fine of not less than OMR 1000 and not more than OMR 2000 or by either of these two penalties.

Article(32) pursuant to Article (31) from the State Audit Law

How does SAI cooperate with State entities and institutions?

Yes,  SAI examines and investigates complaints and cases relevant to entities subject to audit violating applicable laws, bylaws, regulations and decisions. The complaints may also include negligence, failure in performing the duties of the civil service and interfering with the public funds. The investigation shall be carried out in manner consistent with the mandate of the judicial entities and other relevant authorities.

SAI provides the following channels to report cases and complaints:

 1.  Complaints window at SAI website: www.sai.gov.om

 2.  SAI application in smart phones

 3.  Presenting to SAI headquarter in Muscat or SAI offices: Salalah, Suhar, Buraimin, Nizwa, Rustaq, and Sur

 4.  SAI complaints email: complaints@sai.gov.om

 5.  Fax number (22070660)

 6.  Regular mail (PO Box 727, Postal Code: 100 Muscat)

SAI examines and investigates the complaint/case without disclosing the name of the complainant or whistleblower unless the case is relevant to his/her rights.

Yes, SAI monitors, examines and investigates what is published in media channels and social media such as; complaints, feature articles, press releases relevant to aspects of negligence, failure in performance, abuse of civil service or interference with public money. 

1.  Has been already audited by SAI

2.  Has been already adjudicated by court

3.  If the case is pending before the court

4.  Inaccurate, insignificant, or lacking specific proceedings

SAI may dismiss the complaint/case for any other reason as required by the interest of the work.

Litigation is a constitutional right guaranteed by constitutions and the Basic Statute of the State. Any right holder party may approach the judiciary to claim one of his rights. Accordingly, courts are approached to file administrative lawsuits to review administrative decisions or to claim rights or compensations in accordance with the law and according to the deadlines set for that. State Audit Institution is approached to submit complaints and reports related to the violation of laws and regulations in force by the entities subject to its audit, negligence or failure to perform the duties of public office, or misuse of public fund, in a manner that does not contradict the jurisdiction of the judicial authorities and other relevant entities, noting that the SAI dismisses complaints and reports that have been adjudicated by the judiciary or if they are pending before court.

SAI examines the received complaints and reports according to their objective importance and as per the approved audit plan. SAI responds to the complainant or whistleblower in appropriate ways whenever they relate to one of his rights. SAI may also report the results of examining the complaints and submitted to it to the concerned officials in the entities subject of the complaint or report, and follow up on the implementation of its recommendations in accordance with the established mechanism. It is worth noting that it is not permissible for non-concerned officials to view these results and recommendations. It is also not permissible to disclose the name of the complainant or whistleblower unless the complaint or report relates to one of his rights.

Every person that holds a governmental position or holds a job, either permanently or temporarily in any of the units of the State Administrative Apparatus, with or without remuneration. In addition, the government official includes all members of Oman Council, representatives of the government in the companies, and the employees of the companies fully owned by the government or in which the government has more than (40%) of its capital.

Article (1) from the Protection of Public Fund and Avoidance of Conflict of Interest Law  

All moveable and immovable assets whether they are privately or publicly owned by the State, any of the units of the State Administrative Apparatus, the companies in which the government holds more than (40%) of its shareholding as well as the private funds managed or supervised by these units, such as the endowment, zakat and funds of the orphan and the minor.

Article (1) from the Protection of Public Fund and Avoidance of Conflict of Interest Law  

The government official shall be committed to the following:

1.  Prevent any misuse of public funds and shall immediately inform the concerned authorities of any proven violations against public funds.

2.  Submit an annual declaration to SAI, containing all transactions with government units and those in which the government owns more than (40%) of its shareholding.

3.  Submit a financial disclosure statement to SAI, containing all moveable and immovable possessions as well as those possessed by spouses and minor children along with the source of such ownership.

4.  Not to disclose confidential issues s/he may come to know because of his/her position or work, and the prohibition continues even after the end of service.

The government official is prohibited from doing the following:

1.  Signing off any transaction that leads to the disposition or interference with the public funds.

2.  Using his/her position or work for realizing an advantage for himself/herself or for others, or using his/her influence to facilitate and obtain a benefit or preferential treatment.

3.  Assuming the role of broker, agent, or sponsor to any company or establishment whose activities are related to his/her employer.

4.  Using public funds for personal purposes or in any way other than the purposes to which they are allocated.

5.  Combining his/her position or work, whether temporary or permanent, with any other work in the private sector related to his/her position or work, except after obtaining a permission of so.

6.  The government official or his/her minor children having a share in any company, establishment or business that aims to make profit, which is directly associated with his/her employer.

Through the FD, the government official shall disclose his/her possessions as well as those possessed by spouses and minor children whether cash, moveable or immovable along with the source of income, commercial and real-estate activities, equities, bonds, shares of companies and bank statements whether inside or outside the country.

The Financial Disclosure is submitted if so requested from SAI Chairman as follows:

1.  Download the disclosure form from the link provided selecting the file format convenient to your device

2.  Fill out the form electronically

3.  In case you would like to add extra pages to the form, scan the required page and fill it out

4.  Print out the disclosure

5.  Sign every page of the disclosure

6.  Place the disclosure in a sealed envelope

This is punishable by imprisonment of not less than six months and not exceeding two years, removal from position or work and confiscation of all funds obtained in violation of the provisions of the Law.

Article (15) pursuant to  Article (12) from the Protection of Public Fund and Avoidance of Conflict of Interest Law 

In 2013 and pursuant to Royal Decree No. 64/2013. SAI has been responsible for following up the implementation of the Convention and executing the responsibilities of the Anti-Corruption Agency since 2014.

SAI has been assuming the role of managing the tasks relevant to the regional visit in its first and second cycles in order to review the Sultanate execution of the articles subject to review from the Convention. The Sultanate has achieved the review work of the mentioned chapters and an executive summary of the review was published through the United Nations website.

Annual report: a report that incorporates the results of the Institution’s work during a financial year and the Chairman of the Institution submits it directly to HM the Sultan as well as sending a copy thereof to the Council of Ministers and Shura and State Councils.  

It is worth noting that in addition to the annual report, the Chairman of the Institution also submits reports to HM the Sultan on the subjects and matters of special importance at any time during the financial year. The Institution also prepares audit reports after the completion of each audit task, the results of which are communicated to the entity being audited. The Institution includes the most important observations contained therein in the annual report.

Community brief: A summary of the contents of the Institution’s annual report, characterised by diversity in presenting the results of the Institution’s audit work. It also contains statistics of audit tasks, issued reports, and key topics of the annual audit plan, as well as the direct added value of the Institution’s work. It also covers the Institution’s efforts related to promoting integrity, which include financial and administrative irregularities dealt with by the Institution, examples of judgments of conviction issued, statistics of complaints and reports, revisions of financial legislation and awareness and promotion of integrity, as well as the Institution’s efforts in implementing the United Nations Convention against Corruption.

·  Collected amounts:

Amounts owed to the government by third parties as per laws and regulations, which SAI, in coordination with the entities subject to its audit, contributes to claim for and collect, e.g. taxes and fees owed by certain companies that have not committed to paying them to the concerned entity.

· Recovered amounts:

Amounts paid to others without right and legal basis, which SAI requests the entities subject to its audit to recover, and such amounts are recovered and booked to the revenues of the government entity, e.g., overpayment to a contractor or supplier or disbursement of a payment without work being implemented.

· Withholding tax:

A tax levied on certain types of income earned in the Sultanate of Oman for any foreign person who does not have a stable establishment therein, such as royalties, against conducting research and development, use or right to use computer software, fees for management or service delivery, dividends and interests for five years.

· Collection supporting documents:

The official documents that prove the deposit of recovered and collected amounts into the entity's account, and they are represented in deposit bonds that are verified to match the entity's account lists

After completing the audit task and sending the report to the entity subject to the audit, SAI follows up on the status of the entity's implementation of its recommendations contained in the audit report. SAI has established a department to follow up on the implementation of the recommendations in coordination with the concerned audit units. The department maintains a database of all observations and actions taken thereto, and updates the status on a timely basis.

With regard to financial and administrative irregularities that constitute criminal offences or suspicions, SAI collects evidence thereon in coordination with the competent authorities, then follows up with the Public Prosecution and the competent courts. As per the Law, SAI has the right to appeal against the decisions of the Public Prosecution, if the latter decides not to pursue with the investigation on the financial and administrative irregularities that constitute criminal offences or suspicions.

SAI follows up on the implementation of its recommendations by the entities subject to its audit, in particular the observations related to the recovery and collection of outstanding amounts, as the entity provides SAI with the supporting documents of amounts collected.

These amounts are booked as revenues in the budget of the entity and are transferred to the Ministry of Finance in accordance with the applicable regulations regarding the public revenues of the State as per the Financial Law and its executive regulation.

SAI continues to follow up on the implementation of its recommendations containing proposals related to improving work procedures, developing performance, and collecting amounts due to the State's general budget, through periodic follow-up on the actions taken by the entities subject to its audit in this regard. SAI also continues to implement the audit plan for the current year, and takes the necessary actions regarding complaints and reports, as the total of these activities constitutes the audit work system, from which the next Annual Report and the Community Brief emanating therefrom are issued.  In addition, the completion of the implementation of SAI recommendations and the collection of the due amounts contained in previous reports will be highlighted in the coming Annual Report.