The Authority shall inform the heads of the Regulated Entities and the competent ministers of the results from the Control work on the aforementioned Entities, and of its observations, requests, and recommendations concerning them. These Entities shall implement the Authority requests and provide it with their responses to those observations, requests, and recommendations within a period not exceeding (30) thirty days from the date of their notification thereof. This period can be extended by decision of the Chairman of the Authority. In the event that a response is not received from any of the Regulated Entities within the aforementioned period without an acceptable excuse, the Audit results and observations reached by the Authority in the reports it has prepared are considered final, provided that the final reports include the Entities' response or evidence of their non-reply. Based on the Authority observations, the Chairman of the Authority may submit a report to the President of the State and the Prime Minister about any Regulated Entity that does not comply with these recommendations.

All printed or electronic documents, decisions, papers, data, information, reports, papers, records, plans, and drawings, whether printed or electronic, that are viewed by any employee or person assigned to any of the Authority work, are considered confidential. He is prohibited from disclosing them, showing them, or allowing others to view them, whether during his work in the Authority or after the end of his service or assignment. Except with written approval from the Chairman of the Authority or by judicial order.

1- The Chairman of the Authority, the Vice-Chairman, the General Managers, and the employees of the Authority shall be independent and comply with objectivity while exercising their duties in implementation of any of the Authority powers in accordance with the controls contained in this article, and in Article (11) of this Law by Decree as the case may be.

2- The Chairman of the Authority may not combine his position with any federal or local public job, or in another private body, except with the approval of the President of the State. He is prohibited from practising financial, commercial, or professional work and membership in boards of directors or any committees affiliated with the government or Regulated Entities except in accordance with the controls stipulated in the regulations the affairs of the Chairman of the Authority.

3- The Vice-Chairman or General Managers may not combine their positions with any other public or private job, and they are prohibited from practising financial, commercial, or professional work and membership in boards of directors or any committees affiliated with the government or Regulated Entities except in accordance with the controls stipulated in the Authority internal regulations.

4. With the exception of the requirements of the Authority subordination stipulated in Article (2) of this Law by Decree, the Authority, its head, his deputy, or the General Managers, in their exercise of the powers and capacities stipulated in this Law by Decree, are not subject to Regulation or supervision by any subject body or other body.

5. Subject to Clause (4) of this Article, the President of the State may, based on the proposal of the President of the Presidency, appoint an entity other than the entity subject to the evaluation of the Authority performance and its exercise of its powers and powers established in accordance with the provisions of this Law by Decree and submit a report in this regard to the President of the State.

 

1. The Authority shall compose of a sufficient number of employees with experience, competence, and academic qualifications that enable them to perform their work optimally.

2. The Human Resources Regulations regulate the terms and conditions of appointing the Authority employees, their grades, salaries, allowances, and rewards, the evaluation of their performance, their promotions, their duties, the work prohibited for them, the mechanism for holding them accountable and terminating their services, and other provisions related to the terms of their service with the Authority.

3. Subject to the text of Article (12), no employee in the Authority may combine his job with any other job. May not practice private business except in accordance with the controls stipulated in the Human Resources Regulations.

4. No employee of the Authority may work for any of the Regulated Entities over which he exercised any of the duties or tasks of the Authority powers during his period of work in the Authority, except after a period of not less than two years has passed from the date of the end of his service in the Authority or with the approval of the Chairman of the Authority, and without Violates relevant laws and legislation.

5. In exercising their duties under the provisions of this Law by Decree, the Authority employees are not subject to the control of any Regulated Entity or other entity, and no Regulated Entity, public entity, other entity, or person may summon any of the Authority employees in connection with any of the Authority work without the approval of the Chairman of the Authority.

 

1. The Chairman of the Authority takes the following legal oath before the President of the State before assuming the duties of his office: "I swear by God Almighty to be loyal to the State of the United Arab Emirates, to respect its constitution and laws, to work to protect public funds, to perform my duties honestly and sincerely, and to maintain the confidentiality of business, and God is a witness to what I say."

2. The rest of the Authority employees, including the Vice-Chairman and General Managers, shall take the legal oath mentioned in the previous clause before the Chairman of the Authority.

 

The Chairman of the Authority service shall come to an end for any of the following reasons

1. Resignation.

2. Becomes (65) years, and this age may be extended annually by Federal Decree for a maximum period of (2) years at a time until he reaches (70) years.

3. Proof of his inability to perform his job duties for health reasons.

4. Assigned another position with his approval.

5. Death

6. Referral to retirement or dismissal from his position by Federal Decree.

 

The Chairman of the Authority shall exercise the duties assigned to him in accordance with the provisions of this Law by Decree, and in particular shall have the following duties and powers:

1. Prepare the Authority draft annual budget and submit it to the President of the State for approval and supervision of its implementation.

2. Prepare the final account of the Authority and submitting it to the President of the State for approval.

3. Approve the Authority annual strategy and plan and supervising its implementation.

4. Approve the detailed internal structure of the Authority organisational structure.

5. Submit the Authority report related to the Audit of the consolidated annual financial statements to the Ministry of Finance and a copy to the President of the State and the Prime Minister.

6. Submit reports on the Authority work and on the important results and fundamental observations that resulted from the Authority Control work, and other reports as needed to the President of the State.

7. Investigate employees of Regulated Entities and those assigned to public service who violate the provisions of this Law by Decree, without prejudice to the provisions of Federal Law by Decree No. (24) of 2021 concerning accountability of ministers and senior employees of the Federation.

8. Issue internal technical, financial and administrative Regulations and Regulations, Human Resources Regulations and decisions that regulate the work of the Authority and the affairs of its employees.

9. Issue the necessary decisions concerning Regulations, Regulations, standards, rules and methodologies related to exercising the authority powers.

10. Approve the Authority financial statements.

11. Appoint the Authority Auditor.

12. Represent the Authority before courts and the third parties.

13. Grant any of the powers stipulated in this Law by Decree to any employee of the Authority or anyone assigned to do any of the Authority work by a decision of the Chairman of the Authority.

14. Any other powers or tasks assigned to him by the President of the State.

15. The Chairman of the Authority may delegate some of his powers to any of the Authority senior employees.

 

1. The Authority shall have a Chairman who is a citizen of the State, who shall be appointed by a Federal Decree, and who shall have the rank of minister.

2. The Chairman of the Authority shall have one or more deputies who are citizens of the State, who shall be appointed by a Federal Decree, based on the president proposal. The Vice-Chairman of the Authority shall have the rank of under-secretary of the ministry. He shall replace the Chairman of the Authority in the event of his absence or the presence of an impediment, and assist him in exercising his powers. The Chairman of the Authority may entrust him with some of his powers or assign him any other tasks or powers.

3. The main sectors of the Authority will have General Managers who are citizens of the State, who will be appointed by a Federal Decree based on the proposal of the Chairman of the Authority.

4. The Regulations organising the affairs of the Chairman of the Authority shall be issued by the President of the State. This Regulation regulates the administrative and organisational matters related to the position of the Chairman of the Authority.

 

The Chairman of the Authority shall issue the general organisational structure of the Authority after its approval by the President of the State based on the recommendation of the Chairman of the Authority, and it shall include a sector for Audit, Control, and accounting, a sector for integrity and combating financial and administrative corruption, in addition to a sufficient number of technical sectors and various Control and support departments, in order to implement the mandates and powers of the Authority stipulated They are included in this Law by Decree, and their tasks and responsibilities are organised and named in the general organisational structure in accordance with the provisions of this Law by Decree and the legislation issued pursuant to it. The Chairman of the Authority may issue and amend the internal structure of the sectors and their tasks and the detailed administrative and operational systems of the approved organisational structure in a way that achieves the Authority objectives, all of this without prejudice to the general framework. The approved organisational structure.

1. The Authority shall have an independent budget, and the Chairman of the Authority shall prepare the draft budget in agreement with the Head of the Presidential Court. It shall be approved by the President of the State, notified by the Minister of Finance, and attached to the general budget as a single number.

2. The Chairman of the Authority shall have all the necessary powers and powers to manage and implement the Authority budget and to make transfers between its chapters and items in accordance with the financial and administrative rules and Regulations approved by the Authority, in order to guarantee the independence of the Authority from the Regulated Entities. He has the authority to approve secret expenditures expended during the fiscal year for the purposes of organising its accounting records and submitting them. A report to the President of the State at the end of each year.

3. The Chairman of the Authority, after agreement with the Head of the Presidential Court, may request additional approval from the President of the State, provided that the Minister of Finance is notified of this.

4. In regulating its accounts and records, the Authority shall apply the rules and principles of government accounting.

5. The fiscal year of the Authority shall commence on the first day of January and end on the thirty-first of December of each year.

6. The Authority shall have one or more Auditors accredited to Audit the accounts and financial statements of the Authority, whose appointment shall be issued by a decision of the Chairman of the Authority based on the rules for appointing Auditors. He shall carry out his work based on the standards for Audit financial statements of government agencies or any other standards that the Authority deems appropriate.