The Bureau functions under the provisions of the law according to which it has been established. This law defines its responsibilities and authorities, foremost to ensure that financial actions and accounting procedures regarding funds collection and spending are done in an orderly manner, in conformity with the declared financial, accounting and administrative regulations and within the framework of the general rules of the budget.
The Bureau carries out preceding audits on tenders and contracts before they are offered or signed, respectively. The Bureau's representatives participate in the work of existing tender committees, which deal either with public sector establishments or with the companies under its scrutiny jurisdiction. In its subsequent audit stage, the Bureau's role also extends to cover reviewing expenses incurred in the implementation of those contracts.
H.H. the Emir, Sheikh Hamad Bin Khalifa Al Thani, has issued the law No (12) for 1999 amending some provisions of the law No (4) for 1995 on the Audit Bureau. The law stipulates that the Audi Bureau is an independent body that reports directly to the Emir and has a legal status and a budget subsidiary to the budget of the Emiri Diwan.
The Bureau is formed of the following administrative units:
Government Sector Audit Department
This department is responsible for carrying out regular and ad-hoc audit checks on all ministries and government departments whose budgets are included in the general budget of the State or those whose budgets are affiliated to the general budget of the State and revises the State's annual, final balance sheet in every fiscal year. It also reviews the orderliness of decisions taken in regard to employees and laborers affairs to ensure the consistency of those decisions with the laws and regulations and verifies the efficiency and effectiveness of internal control rules in the public sector agencies.
Economic Sector Audit Department
This department discharges the duties of scrutiny and inspection on the periodical and final balance sheets of establishments and companies of he public sector in whose budget the government or any public body with legal status holds 51 % of the shares. Such audit is also carried out at the orders of the Emir or the Council of Ministers. Its duties also include checking the internal control procedures at the units of the economic sector and preparing periodical and final audit reports on the bodies subject to the Bureau's scrutiny.
Tenders and Contracts Audit Department
This department reviews all agreements and contract projects before the body under audit scrutiny concludes them. Such projects include all automatically renewable, periodical supply and lease contracts whose annual value is QR500000 or more. The department is also responsible for studying and examining various financial and accounting regulations and systems at the bodies subject to audit scrutiny.
Legal Affairs Department
This department investigates actions and discrepancies blamed on the Bureau's staff and workers as well as preparing reports of legal opinion on the decisions taken by the disciplinary panel assigned to try those who are accused of committing financial offenses. The Bureau has to be notified of those decisions before it carries out that duty.
Administrative and Financial Affairs Department
This department applies the administrative and financial regulations and systems at the Bureau, prepares the Bureau's draft budget, follows up the implementation thereof and proposes administrative and financial regulations and systems that are required for the discharge of the Bureau's duties.
