The Auditor and Internal Auditor of the Regulated Entity shall comply with the international professional standards, rules and methodologies approved by the Authority when carrying out the Audit work entrusted to them on the Regulated Entity, and inform the Authority of financial and administrative corruption immediately upon discovery.

1. Every employee of the Regulated Entity and every person assigned to a public service or job therein shall do the following:

   A. Act within the scope of his assigned job responsibilities, provided that the Regulated Entity in which he works takes into account all the responsibilities assigned to it in accordance with the provisions of this Law by Decree.

   B. Comply with all laws, Regulations, procedures, and rules of job conduct applicable in the Regulated Entity.

   C. Comply with the integrity and transparency regulations issued by the Chairman of the Authority based on the approval of the President of the State.

   D. Report financial and administrative corruption to the Authority immediately upon discovery.

2. Every company or any entity or individual that deals with a Regulated Entity - each within its jurisdiction - shall comply with the applicable laws, rules, regulations and procedures, and report financial and administrative corruption to the Authority immediately upon discovery.

The Regulated Entities shall:

1. Promote the culture, concepts, and systems of integrity, honesty, and responsibility among its employees, ensuring their compliance with the rules of job conduct in force in the Regulated Entity, and taking disciplinary measures against violators.

2. Separate supervisory, executive, and Control roles, defining powers, and designing administrative structures to enable accounting and accountability.

3. Follow specific procedures to collect, manage and disburse funds, including procurement procedures, management and implementation of contracts in the Regulated Entity.

4. Comply with the internal control system and the supervisory procedures and controls it includes, designed to provide assurances about the effective and efficient completion of the operational work of the Regulated Entity, the accuracy of its financial reports, and compliance with applicable laws, rules and regulations.

5. Transparency and simplification of procedures and automation of services provided by the Regulated Entity.

6. Comply with the Regulations, rules and systems issued by the Chairman of the Authority in accordance with the provisions of this Law by Decree

7. Notify the Authority of financial and administrative corruption violations that fall under the Authority jurisdiction in accordance with the provisions of this Law by Decree as soon as they are discovered, initiating an administrative investigation into them, and referring the investigations it experiences to the Authority concerning the violations that fall under its jurisdiction to the Authority, accompanied by its records and disposal decisions within a maximum period of five working days from Date of issuance. The Authority has the right to confirm the validity of the procedures taken by the Regulated Entities concerning financial and administrative corruption violations and take the necessary measures in this regard. If the Regulated Entity initiates administrative investigation into financial and administrative corruption violations and the involvement of employees from other Regulated Entities is revealed, the aforementioned Regulated Entity shall refer the matter to the Authority to undertake administrative investigation work.

8. Prepare financial statements in accordance with the standards issued under applicable legislation, provided that a copy of them is provided to the Authority within the time limit specified by the Authority.

9. Provide the Authority and the Ministry of Finance with the financial statements and the draft annual final account, along with its reports on it, and responding to the Authority report Officially within the time period determined by the Authority. The Ministry of Finance shall provide the Authority with the draft of the State general final account in full, including its detailed data and reports on it, and the draft law for its approval, in accordance with the rules. And financial and accounting standards and in advance of a sufficient time before the constitutionally and legally specified dates for approving those accounts and in a way that allows the Authority to conduct its Control over them and prepare its reports concerning them in a timely manner.

10. Subject to the Authority jurisdiction to audit the financial statements in accordance with the provisions of this Law by Decree to appoint an Auditor to Audit its financial statements in accordance with the rules for appointing Auditors and the standards for Audit the financial statements of Regulated Entities issued by the Authority. If the law or Regulation establishing the Regulated Entity does not provide for the appointment of an External Auditor and an Auditor is appointed for it, the Authority may take whatever measures it deems appropriate to confirm the accuracy of its financial statements.

11. Appoint Internal Auditor and granting him the necessary resources, powers, authority and independence to perform his duties.

12. Provide the Authority with everything that would enable it to carry out its tasks, including entering its headquarters and examining control systems, documents, records, and any papers or information deemed necessary to implement the Authority powers in accordance with the provisions of this Law by Decree and applicable legislation.

 

1. The Authority shall exercise its jurisdiction, tasks, and responsibilities in the State and abroad on the following Entities:

   A. Ministries, Federal Government Agencies, the Federal National Council, public bodies and institutions, councils, general secretariats, regulatory and police security agencies, centres, offices, universities, institutes, funds, and all public legal persons affiliated with the State.

   B. Companies, institutions and other legal persons wholly owned by the government and governmental entities or companies, directly or indirectly, individually or jointly, and those in which the aforementioned government, entities, companies, governmental institutions or legal persons contribute directly or indirectly, individually or jointly. By more than 25% of its capital.

2. The President of the State assigns the agency to exercise its powers over any entity to which the government contributes to a percentage less than the percentage mentioned in the previous paragraph or supports it financially, directly or indirectly.

3. The President of the State or the Prime Minister may exclude any of the Entities subject to the Authority Control, in whole or in part, based on the proposal of the Head of the Presidential Court and after consulting the opinion of the Chairman of the Authority.

Anti-Corruption Procedures Regulations for financial and administrative corruption violations shall be issued by a decision of the Chairman of the Authority after the approval of the President of the State includes the following:

1. Mechanism for reporting financial and administrative corruption violations.

2. Rules for administrative investigation into financial and administrative corruption violations.

3. Administrative Investigation Action

4. The system of reporters and witnesses.

5. Settlement and recovery of public money for the public interest

6. Any rules or procedures aimed at achieving the Authority objectives through administrative investigation.

 

Without prejudice to criminal liability, the Chairman of the Authority may, after the approval of the President of the State, and in accordance with the controls and procedures stipulated in the Anti-Corruption Procedures Regulations, close the administrative investigation upon reaching a settlement with any person who committed a financial or administrative violation and the settlement resulted in the recovery of the public money subject to the administrative investigation, and he provided information of importance to the public interest, and cooperate with Government Agencies in this regard.

1. The President of the State, based on the recommendation of the Chairman of the Authority, may be exempted from the penalty prescribed for any collaborator or partner in financial and administrative corruption who reported committing it before it was revealed, and that reporting led to the collection of evidence that leads to the conviction of the remaining partners, or if the report was made after Detecting corruption whenever this leads to the arrest of the rest of the violators or the recovery of public money.

2. When the Authority refers financial and administrative corruption violations in the cases referred to in Clause (1) of this Article to the Public Prosecution, it may recommend, in accordance with the controls and procedures stipulated in the Anti-Corruption Procedures Regulations, to reduce the penalty based on what it deems appropriate for the benefit of the administrative investigation.

 

A moral or material incentive reward may be granted to any person who provided essential information that led to the discovery of a financial and administrative corruption violation, in accordance with the controls established by the Authority in the Anti-Corruption Procedures Regulations.

1. The Authority shall coordinate with the Competent Authorities to provide the necessary protection for the reporter or witness in accordance with the controls and procedures stipulated in the Anti-Corruption Procedures Regulations, without prejudice to the provisions of Federal Law No. (14) of 2020 concerning the protection of witnesses and the like. Including:

   A. Provide the necessary protection for him at his residence whenever necessary and in coordination with the security and police authorities in the State.

   B. Do not disclose the identity of the reporter or witness or any information referring to them.

   C. Protect the reporter or witness at his workplace and ensuring that he is not subjected to any discrimination or ill-treatment.

2. For the purposes of implementing the provisions of this Law by Decree, reporting violations of financial and administrative corruption to the Authority is not considered a violation of the provisions of legislation and agreements related to disclosure or disclosure of confidential information, whether in the Regulated Entity in which the reporter works or with which he deals.

3. No person may be punished simply for reporting or testifying concerning financial and administrative corruption, unless the report is false or malicious, and the reporter or witness who is harmed in violation of the provisions of Clauses (1) and (2) of this Article may demand appropriate compensation from the person who caused this damage.

1. Without prejudice to the provisions of other applicable legislation, the Authority shall preserve the administrative investigation in the event of insufficient evidence, invalidity, non-violation, lack of importance, or for any other reasons for preservation.

2. The Authority shall inform the Regulated Entity of the violation or the Competent Authority concerned with the violation to impose a disciplinary penalty on the violating employee or those assigned to the public service, to recover the public funds it obtained unlawfully, and to compensate for the damages it caused, if any, as appropriate, provided that the Authority is provided with the decisions to act within Fifteen days from the date of reporting.

3. Employee absence from work does not prevent him from proceeding with disciplinary accountability procedures for the violations attributed to him, and it is prohibited to accept his resignation if he has been referred for investigation, except after a final decision is issued concerning him.

4. The employee shall remain responsible for the violations he committed, even after the end of service for any reason, and it is permissible, by a decision of the Authority in accordance with the controls referred to in Article (23), to suspend the payment of the retirement pension within the limits of a quarter or the reward due to the employee until his trial ends whenever the procedures against him begin during ( 3) three years from the date of leaving service.

5. The Authority shall refer the administrative investigation papers to the Competent Prosecution whenever the administrative investigation reveals the existence of a suspicion of a criminal offence, without prejudice to disciplinary responsibility and what is stated in Clause (2) of this Article.

6. The Anti-Corruption Procedures Regulations shall regulate the provisions and controls for conducting administrative investigation