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Responsibilities & Obligations of SAACB

SAACB Responsibilities & Obligations to Stakeholders


SAACB law and related laws define certain enforceable obligations and responsibilities as follows:

A. Basic obligations stated in SAACB law 15/2004

I. Enforceable obligations regarding audits undertaken by SAACB

Stated in article 3 where SAACB undertakes procedures and audits that aim at:

1.  Soundness of financial actions and proper use of public funds for designated purposes.

2.  Administrative examination to ensure efficient performance, proper use of powers and disclosure of deviations wherever found.

3.  Agreement of financial/administrative actions with effective laws, regulations, bylaws and decisions.

4.  Transparency and integrity of public performance, and support credibility and trust in financial, administrative and economic policies of PNA.


II. Enforceable obligations regarding SAACB responsibilities:

SAACB law, article 7:

‘The Bureau shall be held responsible before President of the Palestine National Authority and the Legislative Council, and shall undertake tasks and powers entrusted as per provisions of law’.

III. Enforceable obligations regarding SAACB reports:

SAACB law, articles 8, 26 and 28:

‘President of the Bureau shall present annual reports or reports upon request, including observations, on actions undertaken to President of the Palestine National Authority, the Legislative Council and council of ministers. President of the Bureau shall provide the Palestine National Authority, the Legislative Council and council of ministers with any data, information, studies or researches they request, and shall carry out any other tasks commissioned. The annual reports shall be published in the official gazette’.


‘President of the Bureau shall give out quarter reports or reports upon request that contain findings of inspection, studies, researches, proposals and violations committed (with responsibilities arising, observations and recommendations) to President of the Palestine National Authority, the Legislative Council and council of ministers to take proper actions’.


‘The Bureau shall present special reports on some matters of importance that require immediate consideration to President of the Palestine National Authority, the Legislative Council, council of ministers and minister in question’.


IV. Obligations regarding SAACB powers;

Article 23 states the following on SAACB powers:

‘The Bureau shall aim at soundness of financial/administrative actions and stability of PNA’s three arms (the Executive, the Judiciary, the Legislative), disclosure of financial/administrative deviations, including cases of public office misuse, and that public performance is in agreement with provisions of effective laws, regulations, bylaws, decisions and instructions, and that it is undertaken optimally and cost-effectively. To that end, the Bureau may carry out the following according to provisions of law:

1.  Propose laws, regulations and action policies, and present them to the parliament for approval.

2.  Set plans and programs that enable functionality of the Bureau.

3.  Set programs and courses to train and qualify staff.

4.  Prepare the annual draft budget and present it to council of ministers to approve and include it in the annual general budget.

5.  Ensure that oversight and internal control entities at PNA financial positions undertake tasks properly and effectively, and study regulating actions to ensure efficiency and rigor of objectives fulfillment.

6.  Oversee PNA expenses, revenues, loans, advances and storehouses as prescribed in law.

7.  Execute oversight policies to ensure transparency and credibility in actions of the government, public entities and similar institutions.

8.  Investigate reasons of shortcoming in action and production, including disclosure of imperfect financial, administrative and technical systems that impede work progress of the government and public entitie, and propose means of handling and prevention.

9.  Disclose financial, administrative and legal violations committed by public servants during or because of duties of the office.

10.Disclose violations committed by people other than public servants that compromise soundness of duties of the office.

11.Investigate complaints files by the public regarding violations or negligence in performance, and consider complaints or stories published by the media on negligence, mismanagement or misuse.

12.The Bureau shall be responsible for:

a.  Audit different taxes, fees and revenues to ensure their estimation and collection have been done according to effective laws and regulations.

b.  Audit selling, management and leasing of state lands and real estate.

c.  Audit collection of all kinds of revenues in order to ensure that collection has been done in designated times according to effective laws and regulations.

13.In terms of expenses, the Bureau shall be responsible for:

a.  Audit expenses to ensure they have been spent for designated purposes, and that spending has been done according to effective laws and regulations.

b.  Audit corroborating documents of spending to ensure authenticity and that value matches entries.

c.  Ensure that spending orders have been duly given by competent entities.

d.  Ensure that provisions of the general budgeting and financial affairs law and the annual budget law have been enforced, and ensure validity of financial orders and transfers made according to due process.

14.Regarding accounts of financial disclosures, advances, loans and settlements, the Bureau shall be responsible for auditing all of these accounts to ensure authenticity of associated transactions, they match entries, they are corroborated with necessary documents and that advances/loans have been retrieved on timely basis to add them to respective interests to the Treasury.

15.The Bureau shall control and review decisions regarding public servants affairs (recruitment, salary, promotion, allowances, leaves, etc) to validate agreement with effective laws and regulations on one hand, and agreement with public budget on the other hand.

16.The Bureau shall audit grants and donations presented to audited entities as well as method of spending, and shall ensure agreement with effective laws and regulations.

17.The Bureau shall consider any issue, case or report referred by President of the Palestine National Authority, the Legislative Council, council of minister or minister in question as appropriate, which falls within tasks and powers of the Bureau, including investigation of financial/administrative violations committed by staff of various audited entities.’

Article 27 states powers of the Bureau as follows:

1.  ‘The Bureau shall audit any audited entity to ensure that rules/principles of government accounting are applied properly, and to ensure commitment of audited entities to execution of PNA public budget and registration/classification of financial transactions undertaken.

2.  The Bureau shall undertake financial audit over spending and internal control systems in order to reveal and analyze findings expressed by financial positions and balance sheets, so the actual picture would be given.’

B. SAACB obligations stated in budgeting law

Article 18:

‘State Audit and Administered Control Bureau shall control revenues and spending of ministries, public entities, local government entities and private funds, as well as methods of collection and spending. The Bureau shall present a comprehensive annual report containing all observations, opinions, violations committed and responsibility arising to the President and the Legislative Council’.




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