Muscat: State Financial and Administrative Audit Authority published a community brief on the results of its work contained in its 2024 Annual Report to highlight the results of the financial and administrative audit of some government units, authorities, investments and companies subject to its audit after fulfillment of the followed procedures with those entities. The Brief highlights the efforts exerted by the Authority in the promotion of integrity in 2024.

The Community Brief is published after the submission of the 2024 Annual Report of the Authority to His Majesty Sultan Haitham bin Tarik by His Excellency Sheikh Ghuson bin Hilal Al-Alawi, Chairman of State Financial and Administrative Audit Authority. Copies of the Annual Report were sent to the Council of Ministers and State and Shura Councils, in implementation of the provisions of Article (66) of the Basic Statute of the State issued by Royal Decree No. 6/2021, and Article (29) of State Audit Law issued by Royal Decree No. 111/2011.  

In this regard, His Excellency Ahmed bin Salim Al-Rujaibi, Deputy Chairman of the State Financial  and  Administrative  Audit  Authority for Audit of Government Units, stated that the publication of the Community Brief comes in implementation of the Royal Approach of His Majesty the Sultan, in upholding the principles of transparency, integrity, and accountability across all sectors, as well as involving the community in actively contributing to the strengthening of the oversight system to achieve national goals. His Excellency added that the 2024 Community Brief reflects the results of audit tasks carried out in accordance with the Annual Audit Plan for 2024, developed in alignment with the objectives of Oman Vision 2040, and based on the principles, bases, and standards adopted by the International Organization of Supreme Audit Institutions (INTOSAI), along with audit work manuals,  guided by the principle of materiality and risk analysis. 

His Excellency indicated that the Community Brief in its fifth edition includes general statistics on the numbers and types of audit tasks included in the 2024 Annual Audit Plan, whereby the Authority carried out 225 audit tasks and issued 172 reports, distributed among some government units, as well as authorities, investments and companies subject to the Authority’s audit.

His Excellency further noted that the key audit topics related to government units focused on several vital areas related to compliance audit and administrative audit, such as evaluation of the performance of certain entities subject to the Authority’s audit, and audit of information technology, as well as evaluation of the performance of certain services provided, and other areas. As for authorities, investments, and companies, H.E stated that the main audit topics focused on several areas, most notably: evaluation of certain programs and systems, audit of contracts and agreements, audit of certain financial and administrative activities of some companies, in addition to audit of certain projects, and other related areas.

His Excellency also affirmed that the Community Brief highlights the positive impact of the Authority’s performance during 2024. This impact was reflected in the added value achieved through the collection and recovery of OMR 58 million for the State Public Treasury. Of this amount, OMR 25 million were collected/recovered in 2024, while OMR 33 million were collected/recovered in 2023 and subsequently included in the 2024 Annual Report, following the Authority’s follow-up on the recovery of these amounts and receipt of supporting collection documents, after the issuance of the 2023 Annual Report.

In line with the Authority’s commitment to carrying out its responsibilities in detecting financial and administrative irregularities pursuant to the provisions of the State Audit Law, the Authority dealt with a total of 25 public fund cases under judicial consideration in 2024. Of these, nine were reported by the Authority, ten were reported by entities subject to the Authority’s audit, and six were assignment orders issued by the Public Prosecution to the Authority concerning financial and administrative irregularities that constituted suspicions or criminal offences. In addition, the Authority recorded 47 investigation minutes.

The public fund cases addressed by the Authority can be classified into the following categories: use of position to realize an advantage, acceptance of bribery to perform acts contrary to job duties, information forgery, forgery of official instruments, embezzlement of public fund, failure to perform job duties, as well as transgression of public fund.

 His Excellency added that in 2024, the Authority reviewed 63 regulations, in light of its responsibilities to review and provide feedback on draft laws, regulations, and systems prepared by entities subject to its audit, particularly those related to financial and accounting affairs, as well as taxes and fees, in accordance with Article (5) of the State Audit Law issued by Royal Decree No.111/2011.

In the field of strengthening community partnership, the Authority has exercised professional due diligence in handling complaints and reports received from the public through the available communication channels.  These relate to financial and administrative irregularities, negligence, failure to perform job duties and misuse of public fund. The brief further presents statistics on these complaints and reports, which totaled 1,378 in 2024, with an estimated completion rate of 90%.

His Excellency concluded his statement by highlighting the considerable attention the Authority devotes to media and awareness initiatives aimed at fostering community partnership, promoting integrity values, establishing a societal culture of protecting public fund and preserving the State’s gains. This is accomplished through the implementation of numerous programs, activities, and events, including television and radio programs, press publications, seminars, lectures, as well as digital and printed publications.