The work of examining complaints, reports, and administrative investigations undertaken by the Authority concerning financial and administrative corruption shall be in the public interest, and not adjudicate administrative and civil disputes or administrative grievances of employees, suppliers, contractors, or others, or any other private interest.
1. The Chairman of the Authority or his delegate, when exercising his powers in accordance with the provisions of this Law by Decree, may request the Public Prosecution, if necessary, to take the following Preventive and Precautionary Measures:
A. Seize the funds of anyone against whom there is sufficient evidence of suspicion of committing a criminal offence as a result of any violation of financial and administrative corruption, or who is in possession of the money resulting from that, and prohibiting the disposal of these funds, until the administrative investigation procedures are completed and the case is decided.
B. Seize the funds of assets, branches and spouses of a person against whom there is sufficient evidence of suspicion of having committed a criminal offence as a result of financial and administrative corruption, and prohibiting the disposal of these funds if there is justification for doing so.
C. Prevent anyone suspected of committing a financial and administrative corruption violation, his ascendants, descendants, and his spouse from travelling for a period not exceeding three months, provided that the matter is presented to the competent court within eight working days from the date of the ban decision, and that the court decides on it within a period not exceeding five working days. From the date it is presented to it, the court may renew the ban for another period or periods if necessary in accordance with the applicable rules.
The Public Prosecution may take whatever action it deems appropriate in this regard.
2. The Chairman of the Authority may temporarily suspend the employee or assignee of the Regulated Entity from work for the benefit of the administrative investigation for a period not exceeding six months, renewable for a period not exceeding another six months, and take whatever other preventive measures he deems appropriate, which include closing the employee office or preventing him from entering the headquarters. The Concerned Regulated Entity, or the use of electronic and information services, or other services, assigned to him by the Regulated Entity or any other entity, or the suspension of his representative memberships in boards of directors and committees, or any other measures.
The sector, in coordination with other Competent Authorities, shall be responsible for implementing the authority powers related to establishing, promoting, and disseminating the principles of integrity, transparency, accountability, and honesty, and combating financial and administrative corruption in the Regulated Entities, through the powers of Control, research, investigation, and information gathering by the prescribed means authorised by the Chairman of the Authority to the sector in accordance with the provisions of this Law by Decree.
Integrity and Anti-corruption Sector shall have a General Manager who is a citizen of the State, who shall be appointed by Federal Decree based on the proposal of the Chairman of the Authority.
The Control activities exercised by the Authority over Regulated Entities shall include the following:
1. Finance Control
The Authority shall exercise financial control over all operations of the Regulated Entities with the aim of confirming their suitability, correctness of calculations and legitimacy in accordance with the Authority work methodology and its applicable framework through the following:
A. Audit the consolidated final accounts of the Union Government, expressing an opinion thereon, and issuing a report containing the results of the Audit work.
B. Audit the separate and consolidated annual financial statements of the Regulated Entities, taking into account the Laws of the Regulated Entities.
C. Examine the annual, interim, separate and consolidated financial statements of Regulated Entities whose laws require that their financial statements be Audited by an Auditor, and examining the working papers and reports of their Auditors to confirm that the financial statements fairly express the financial position and performance of the Entity and the quality of the Audit work carried out by them in accordance with the approved Audit standards that it determines, and submit reports thereon.
D. Examine the financial operations carried out by the Regulated Entities through the exercise of all their activities and work.
E. Examine the data, documents and records of all accounts of the Regulated Entities to ensure that they are managed in accordance with the approved control systems.
F. Confirm the accuracy of the calculation, completeness and collection of public revenues and financial returns that result from the Regulated Entities' provision of their services and the exercise of their various activities, including but not limited to fees, prices, tariffs, fines, sales proceeds, profits, rental allowances, concession allowances, security liquidation and any other revenues.
G. Confirm that the Regulated Entities spend according to the terms of their approved annual budget and ensure that they are used for the purposes allocated in accordance with the approved authorities and in accordance with the approved control systems.
H. Review the consolidated final accounts and express a technical opinion concerning it, and issue a report that includes the results of the work of this review, showing the true consolidated financial position, as well as the final accounts of the Regulated Entities in accordance with the Authority work methodology and the framework in force in accordance with the provisions of this Law by Decree.
2. Compliance and Performance Control:
The Authority shall exercise the functions of Compliance and Performance Control over the tasks and activities carried out by the Regulated Entities, with the aim of confirming the extent of the entity compliance with the Laws and Regulations related to its powers and regulating its work, and the efficiency and effectiveness of its operational operations and in accordance with the standards and work methodology of the Authority and the framework in force through the following:
A. Examine and review procurement processes in Regulated Entities to ensure their correct implementation and approval in accordance with the laws, Regulations and policies regulating them.
B. Ensure compliance with its approved governance, accounting and accountability regulations and rules.
3. Control over control laws and their efficiency and effectiveness:
The Authority shall exercise its duties in controlling the efficiency and effectiveness of control laws, in coordination with the Competent Authorities in the State when needed, with the aim of confirming the efficiency and effectiveness of these laws in monitoring all operational, financial and electronic activities and information and communication technology systems in the Regulated Entities, in accordance with the Authority work methodology and the applicable framework through the following:
A. Confirm the availability of control laws that aim to protect Regulated Entities, examine them and their procedures to confirm their effectiveness, identify their deficiencies, and recommend what should be taken to address them.
B. Evaluate the principles of governance, enterprise risk management, performance management, internal control systems, internal Audit units, and others in Regulated Entities, in accordance with the best recognised international standards and practices, to identify opportunities for improvement and development.
C. Confirm the efficiency of control procedures related to information systems, applications and software for operational and financial activities, their data, means of communication and networks, and examine databases, as well as the reports issued by them to confirm their efficiency and effectiveness and achieving the objectives of the Regulated Entities concerning the protection and integrity of information, data and Official records relating to them and to the Entities, individuals and those dealing with them.
D. Confirm that expenses allocated to control systems have been spent for the purposes for which they were allocated, and that disbursement has been made in accordance with the legislation regulating that.
E. Review the plans and operations of the internal Audit units in the Regulated Entities, the plans for the External Auditors' operations, and the reports issued by them, expressing an opinion on them, and confirming the extent to which the Regulated Entities have implemented the recommendations contained therein.
The Sector shall exercise the Control functions stipulated in this Law by Decree over the Regulated Entities, and through the powers assigned to the Authority in accordance with the provisions of this Law by Decree.
The Control and Audit Sector shall have a General Manager who is a citizen of the State, who shall be appointed by Federal Decree based on the proposal of the Chairman of the Authority.
In order to carry out the tasks and powers assigned to it under the provisions of this Law by Decree, the Authority may seek the assistance of any technicians, experts, and consultants with experience and expertise it deems appropriate.
For the purposes of enabling the Authority to exercise the powers assigned to it pursuant to this Law by Decree, and without prejudice to the powers of other relevant Competent Authorities, the Authority shall have the following powers:
1. Exercise the powers assigned to it in accordance with the provisions of this Law by Decree through monitoring, Audit, review and examination on a periodic or sudden basis.
2. Request information, documents, data, evidence and evidence in writing or orally.
3. Review any documents, decisions, documents, data, information, reports, papers, manual or electronic records, or any electronic systems of the Regulated Entities, and reserve them or keep any copies of them.
4. Review the working papers of the External Auditors concerning Audit the financial statements of the Regulated Entities, and Seizing them or keeping any copies of them.
5. Access the electronic systems and programmes of the Regulated Entities to evaluation of the degree of protection and integrity of information, data and Official records relating to them and to the Entities and individuals dealing with them, in coordination and cooperation with other relevant authorities without prejudice to their established powers. The Authority may connect the electronic programmes and systems of the Regulated Entities to the Authority electronic programmes and systems for monitoring and Audit.
6. Enter the workplace of the Regulated Entities without the need for any prior authorisation.
7. Attend the regular and extraordinary general assembly meetings of the Regulated Entities.
8. Request minutes of Audit committee meetings in Regulated Entities.
9. Make unscheduled inspection during Official working days of Regulated Entities, their headquarters and affiliated buildings without the need for any prior authorisation, and inspection of people and private places with permission from the Competent Prosecution.
10. Request the presence of Senior Officials with the approval of the President of the State, and summon other Officials of the Regulated Entities, their employees, anyone assigned to a public service, or any other person, if the Authority finds, after examining the papers and documents, the need to investigate him or to his statements, in order to conduct an examination of the reports and administrative investigation.
11. Review the bank accounts of the government and Regulated Entities.
12. Request the Public Prosecution to review the bank accounts and personal data of any natural or legal person for the purposes of examining reports and administrative investigation, taking into account applicable legislation.
13. Cooperate with and seeking the assistance of the security and police agencies in the State, each according to its specialisation, to conduct investigations and investigations, collect evidence and facts, and accompany during entry and search of places.
14. Cooperate and coordinate with local, federal, regional and international bodies in areas related to its work, concluding agreements with them, and joining regional or international organisations specialised in areas related to the Authority work, taking into account the legislation in force in the State.
15. Suspend the employee or those in charge of the Regulated Entity from work temporarily for the administrative investigation for a period not exceeding six months, renewable for a period not exceeding another six months in accordance with the controls and procedures stipulated in the Anti-Corruption Procedures Regulations as follows:
A. With the approval of the President of the State in the case of Senior Officials.
B. In consultation with the Head of the Presidential Court and with the approval of the Prime Minister, in the case of those assigned to public office in the category of Assistant Under-secretary and Executive Director.
C. By decision of the Chairman of the Authority in the case of those assigned to public service from the category of employees of Regulated Entities and Officials of the executive management of government institutions and companies.
16. Assign the Internal Auditor in the Regulated Entity to any tasks he deems necessary after notifying the head of that entity.
17. Outsource any of the Authority work to any other party in a way that does not conflict with the Authority objectives, competencies, and main powers, as the Chairman of the Authority deems appropriate.
The Authority shall be responsible for supervising public funds and contributing to its protection in accordance with the provisions of this Law by Decree and the Audit standards approved by it by exercising the following powers:
1. Audit the consolidated final accounts (financial statements) of the Union Government, expressing an opinion thereon, and issuing a report containing the results of the Audit work.
2. Audit and examine the separate and consolidated annual financial statements of the Regulated Entities, taking into account the Laws and Regulations of establishing the Regulated Entities. For this purpose, the Authority may examine the work papers and reports of Auditors of Regulated Entities whose laws require that their financial statements be Audited by an Auditor, including their employment contracts, in order to confirm that the financial statements fairly express the entity financial position and performance, the quality of the Audit work carried out by them, and the submission of reports.
3. Evaluate the efficiency and effectiveness of internal control systems over data, financial and operational processes, and information and communication technology systems in Regulated Entities.
C. Establish the supreme policy for integrity and combating financial and administrative corruption that falls within the authority jurisdiction, after its approval by the President of the State.
5. Confirm the compliance of Regulated Entities with the laws, legislation, Regulations, policies, decisions, and governance rules related to the Authority work for Audit purposes.
6. Review the performance and risks of Regulated Entities, examining the efficiency, effectiveness and economics of their financial and operational activities, and making recommendations concerning them.
7. Receive, examine, and conduct administrative investigations into the following complaints and reports:
A. Assault in any way the funds and property of the Regulated Entities.
B. Conflict of interest, such as the participation or influence of the head of the Regulated Entity or any of its board members or employees in the process of making any decision in the entity in which he or one of his relatives or partners has a personal interest.
C. Abuse of power or exploitation of public office for obtaining a private interest or for others.
D. Cases of disclosure of Official data and information to Regulated Entities, which are revealed to the Authority or reported to it.
E. Carry out any act or behaviour or abstaining from it or making any statement, directly or indirectly and by any means, resulting in affecting the State financial reputation or harming its economic interests.
8. Provide training and qualify citizens working in fields related to the Authority specialisations, as well as graduates of universities and institutes in the same fields.
9. Examine complaints and violations that fall within the Authority jurisdiction and that are subject to administrative investigation, in accordance with the provisions of this Law by Decree.
10. Promote and disseminate the principles of integrity, transparency, accountability, and honesty in the public service to the Regulated Entities and to the public, and to establish the rules of an environment free of financial and administrative corruption, and define the general principles and responsibilities for preventing it, preventing its risk, revealing it, treating its causes, holding accountable and prosecuting its perpetrators, recovering and protecting state funds, and preparing legislation necessary in this regard and publishing them in the Official Gazette applicable to the Entities subject to anti-corruption, and educating employees and those dealing with the Regulated Entities.
11. Monitor deficiencies in legislation, governance systems, and financial and administrative systems of Regulated Entities that are revealed to the Authority during the exercise of the powers assigned to it, and proposing what is necessary to amend them.
12. Conduct specialised research and studies to achieve administrative and financial integrity.
13. Create a database of financial and administrative violations that fall within the authority jurisdiction, analyse them, and develop appropriate solutions to address them and ensure their prevention.
14. Coordinate with judicial authorities and other Competent Authorities to follow up on cases within the jurisdiction of the Authority, including transnational crimes.
15. Provide financial and accounting expertise in cases heard by the judiciary and referred to it by the Authority.
16. Represent the State before local authorities, organisations, and international forums related to the field of Control, Audit, integrity, transparency, and combating financial and administrative corruption, organising and participating in conferences, forums, and seminars, and holding and organising training courses related to that. The Chairman of the Authority may, whenever he deems it appropriate, form a committee in coordination with the relevant authorities from within Regulatory or anti-corruption agencies in the member Emirates and other relevant jurisdictions.
17. Audit the draft unified final account, reviewing the draft law for its approval, preparing a report thereon and sending it to the Ministry of Finance, and a copy of it is submitted to the President of the State and the Prime Minister.
18. Examine financial disclosure statements and taking the necessary measures in light of the results of the examination in accordance with the disclosure system.
19. Any powers or tasks related to the nature of the Authority work or assigned to it by the President of the State.