Upon review of:
- The Constitutional Declaration issued on 3 August 2011 AD and amendments thereto;
- The rules of procedure of the General National Congress;
- The Law of the Financial System of the State;
- Law No. (19) of 2013 AD on reorganising the Audit Bureau;
- The submission of the head of the Audit Bureau in Letter No. (197-21) dated 11/1/2016 AD;
- The conclusions of the General National Congress in its suspended ordinary meeting No. (235) held on 09 Rabi' al-Akher 1437 AH, corresponding to 19 January 2016 AD;
The head of the Bureau shall have all powers and authorities entrusted to the Cabinet by the laws and legislation with regard to the management of the Bureau's affairs and funds, and the Bureau head shall have the authority to issue administrative, regulatory, and financial regulations and decrees transferring items in the Bureau's budget.
To enable it to perform its oversight duties to protect public funds, monitor the performance of the bodies subject to its oversight, and assess the State's general policies, the Bureau may inspect any document or ask to review or obtain any data from public, private, or foreign bodies, including confidential data, related to the competencies assigned thereto under the law regulating it.
Within the framework of the application of Article (19) of Law No. (19) of 2013 AD on reorganising the Audit Bureau, the head of the Bureau may order the administrative detention of the equivalent of the value of lost State funds from the funds or property of the party causing such loss or the party unduly benefiting from such funds, in accordance with Law No. (152) of 1970 AD on administrative detention until a judicial ruling is issued to confiscate the detained funds, acquit, or lift the detention.
- Revenues of the State's general budget; the government shall monetize the value of the Bureaus' allocations on a stable time basis without delay.
- Revenues collected by the Bureau for the examination, audit, and financial, technical, and training consulting activities it performs.
- Budget surpluses from prior years, which shall be deducted from that year's budget.
- Any other resources allocated to the Bureau.
If it is established that disbursals were made that caused harm to public funds, the head of the Bureau may suspend disbursals from the bank accounts of bodies that suffered the damage, and may place them under examination and accompanying audit until the causes are removed and the damage undone. The Bureau head may also monitor the funds that were unduly disposed of in the accounts of the beneficiary bodies and persons and adopt the necessary measures for the return thereof.