What is Audit Bureau of Jordan?

 It is an independent organization and a supreme audit institution which is responsible for auditing the Ministries, public Institutions and departments, the municipal councils, Co- ops and labor unions, corporations where government has more than 50 % of their shares , and any entity the Council of Ministers may entrust the Audit Bureau to audit its accounts.

What are the phases of Audit Bureau establishment?

1. In 1928 : The Department of Accounts Review had been established.
2. In 1930 : The Name replaced by the Department of Accounts Auditing .
3. In 1931 : The Law of Accounts Auditing had been issued, and The Department of Accounts Auditing and Reviewing was established.
4. In 1952 : According with article 119 of the constitution , the Audit Bureau’s Law no 28 of the year 1952 has been established, and then followed by many related amendments.

1. Auditing governmental revenues, and expenditures.
2. Giving advice to departments subject to the Audit Bureau.
3. Insuring the soundness of public spending.
4. Insuring compliance with the environmental legislations.
5. Insuring that administrative procedures are being applied in accordance with the valid laws and regulations.

The main objectives are:

1. Auditing the revenues and expenditures of the state, and ways of its spending, in addition to, auditing the deposits, advances, loans settlements, and warehouses.
2. Providing advice in the fields of accounting for the entities falling under the jurisdiction of the Audit Bureau.
3. Auditing public money to insure that it has been expended in a sound, legal, and effective manner.
4. Insuring the compliance with the applied environmental legislations
5. Insuring that the administrative decisions and procedures made by the entities falling under the supervision of the Audit Bureau are being made in accordance with the applied rules.

The key concerns are:

1. Performance – Have public ministries, departments, and institutions undertaken activities in accordance with their objectives and in an effective and efficient manner.

2. Authority – Have activities , resourcing and accountability requirements been undertaken within the authority granted by the laws and regulations and consistent with its mandate of insuring that the administrative decisions and procedures are undertaken in accordance with the applied rules, in accordance with the provisions of paragraph (3) of the article no (3) of its original law which states " The Audit Bureau shall be responsible for insuring that the administrative decisions and procedures are undertaken in accordance with the applied rules ".

3. Waste – Have resources been obtained and applied in an economical manner? That is money is not being wasted.

4. Probity and Financial Prudence – Are public entities meeting parliamentary and public expectations with regard to meeting the appropriate standards and applying the rules stated in the laws, regulations, work instructions, and code of ethics of the public sector?

5. Accountability – Have public entities given full and accurate accounts of their activities, and of their compliance with the legal provisions through the annual reporting? Are governance and management arrangements suitable to address the concerns identified above?

 To help public entities make best use of their resources, within our broader goal to further strengthening the financial administration of the state and improving the quality of life of the Jordan citizens.

 To promote highest standards and best practices in financial management and reporting, and ensure proper conduct of public operations.

The main reports are:

1. The annual Report:

The President of the Audit Bureau presents a major annual report to the House of Representatives , at the beginning of the ordinary session of the Parliament, or when requested by the House of Representatives, which include our audit findings including; any irregularities, deficiencies, or weaknesses in the performance of the audited entities, together with our recommendations for addressing these findings.

2. Other reports:

The President of the Audit Bureau may at his own discretion and at any time publishes certain reports to the House of Representatives focusing on certain issues that need to be addressed immediately.

 Copies of the President of the Audit Bureau’s reports are presented also to the Prime Minister and the Minister of finance.

The Objectives of this plan are:

1. Fighting all types of financial and administrative corruption.
2. Reforming the public sector.
3. Reinforcing the principles of legality, transparency, and equality, in the process of decision-making in the government departments.
4. Strengthening the institutional values and code of ethics in providing public services.
5. Assisting the executive in the process of revising the laws and legislation.
6. Assisting the House of Representatives in insuring the legality of the activities undertaken by the public sector.

They are the operating arm of the Audit Bureau which carry out annual audits allocated to them under the annual plans and programs, Those directorates also provide assurance that the processes of auditees are being conducted in an effective and efficient manner.

In June 2006, a twinning project agreement between the Audit Bureau of Jordan and lead partner National Audit Office of the UK with Junior partner Bundesrechnungshof, Germany had been signed , at a cost of One million and two hundred thousand (1200000) Euros, funded by the European Union via the Jordan Ministry of Planning. The project had 22 scheduled delivery months. It was completed in June 2008.

The main objectives of the Twinning Project are to:

1. Strengthen the institutional capability of the Audit Bureau of Jordan, as part of a wider economic, social, and political agenda, particularly the public sector reform program (PSRP), aiming to transform Jordan into a modern, enlightened and prosperous state.
2. Strengthen and build the Audit Bureau capability in line with the EU and international norms , standards, and best practices.
3. Help build administrative capacity and develop the administrative systems that will help prevent irregularities in the use of national and international fund.

1. Draft revised Audit Bureau Law.
2. Draft effective Organizational Structure.
3. Draft Financial and Performance Audit Manuals.
4. Pilot Audits to test the Manuals in practice.
5. Revised staffing procedures and practices.

Yes, we are looking forward to:

1. Establish a professional training institution concerning in accounting and audit.
2. Setup a professional periodicals concerning the audit and control updates.