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UAE \ Regulatory Economic Authorities \ State Audit Institution Easy printable page
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                         • Legislative System \ Federal National Council

Contact Information
POBox 3320 Abu Dhabi
Tel: +971-2 6994111
Fax: +971-2-6359998
General Description
The SAI conducts financial audits of public funds. It also ensures the legality and safety of the management of these funds and of the implementation of development projects.
It does this by conducting financial audits of Ministries, Federal Government Departments, Public Corporations, Companies or any bodies in which the state or any public artificial person has a share of no less than 25 percent or for which the state guarantees minimum limit of profit or offers financial subsidy.
Other organizations can come under the audit of the SAI by order of the Federal Supreme Council or the President or the Cabinet, as can local Governments in the Emirates according to a written request of the Ruler of the Emirate.
In addition to these audits, the SAI also approves draft government contracts above 500.000 dirhams.
Two types of audit are exercised;preventive or prior and post audit. The subjects of prior audit are every draft agreement or contract relating to public works, supply, lease and other contracts or agreements which establish rights for the State or for other public artificial persons or which include obligations or commitments incumbent on them, should the amount of each agreement or contract reach 500.000 dirhams or more, whatever the method of choosing the contractor has been.
The SAI should inform the authority concerned of the results within a time limit of sven days starting the date of receiving all neccessary documents. If not notified,the authority concerned may conclude the contract without prejudice to the SAI′s powers.
As for post audit, the SAI excercises concomitant audit and inspection during contract and some operations implementation. Post audit includes audit audit of public expenditures, public revenues, reconciliation accounts loans accounts investments, stores final and appropriation accounts of all authorities audited by the SAI as well as balance sheets, profit and loss accounts, operating trading and appropriations accounts of the economic sector′s corporations and companies subject to the SAI audit and documents to identify the exact financial position of these authorities, corporations and companies
In addition to legality and performance audits, the SAI oversees the accountability of all officials who are responsible to it for settling funds, If necessary; the SAI takes action against officials who commit a violation.
In order to conclude its tasks,the SAI executes the following procedures: direct contact with all officials and employees in the bodies subject to audit , perusual of any document, record or papers it deems necessary for investigation. It has the right too, to take action to scrutinize all financial contravention′s, and to listen to all officials and employees, question them and precautionary suspend them from service, seize properties, use all necessary means to protect the funds under audit and to refund the lost funds or those illegally disbursed.The precautionary suspension of official from work and the seizure of properties isbe by a decision from the S.A.I. President provided that the concerned minister is notified of it
The results of auditing and inspection are drawn in the form of observations reported to the concerned authorities through relevent ministries.

Constitutional Framework
The 1971 constitutionof United Arab Emirates (UAE) established the State Audit Institution (SAI) as one of the Federal authorities. According to this constitution, Federal Law No. 7 was promulgated in 1976 to establish the SAI as a supreme institution.
Although the SAI is organically independent from the executive authorities, it is attached to the FNC. Should the FNC be dissolved, the SAI will be attached temporarily to the President of the state.
Mode of Election
With the exceptions of the posts of president and vice president who are appointed by a federal decree, the rest of the SAI staff are appointed by a decision from the SAI president himself.
Power Limitation
In case the SAI′s decision objects the draft contract while the authority insists on its point of view, the matter is no longer within the competance of the SAI and should be referred to the minister concerned. If the latter′s decision differs from that of the SAI′s,the Council of Ministers shall decide on the matter.However the FNC may have the final decision on the report if the Council of minister decision contradicts that of the SAI.
(last updated: 22-June-2009)






The documentation was gathered with the best efforts of researchers and scholars, in neutral and scientific spirit. We welcome all clarifications, corrections and improvements for best services. A Concept Team makes every effort to ensure, but cannot guarantee, the accuracy at all times of this information. Hyperlinks to or from other websites imply neither responsibility for, nor approval of, the information contained in those websites by A Concept.
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Federal law On the estalishment of theState Audit Institution - Arabic
Federal law On the estalishment of theState Audit Institution - English



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