On July 28, 2020G corresponding to Dhul Hijjah 7, 1441H, and a Royal Decree has ratified a resolution made by the cabinet to bring about certain amendments to the articles of the statute of the General Court of Audit (GCA) in the KSA, whether by adding new articles or modifying the current ones.

This amendment is taken so as to conform to the international best practice norms pertaining to the general courts of audit and underline the effective role played by the GCA in controlling and monitoring the accounts of the public institutions and entities of the KSA in an objective and independent way while safeguarding the GCA from the external influences which might affect and preclude the GCA to fulfill its duties in the most efficient and diligent manner.

To implement the above some amendments to articles of the GCA statute have been made, which are as follows:

Amendment (1) made to Article No. (1) Of the GCA statute issued in 1391H.

Amendment stipulation: To replace the name (the General Auditing Bureau with the General Court of Audit) wherever provided in the GCA’s statute, other laws, regulations, decrees, ordinances, resolutions, implementing regulations and instructions.

Article No. (1) Before amendment, states: “The General Auditing Bureau is an independent apparatus, which reports to the Prime Minister.”

The General Auditing Bureau had been the legally recognized name of the GCA before it was changed recently by a cabinet resolution.

Explanation: To change the general name of the General Auditing Bureau apparatus at all institutions, departments and facilities in the KSA from the old name General Auditing Bureau to the new name General Court of Audit.

It is just a formal procedure, which aims at changing the name of the auditing body.

Amendment (2) has been made also to Article No. (1) of the GCA statute issued in 1391 AH.

Amendment stipulation: The General Court of Audit is an independent auditing apparatus, which will directly report to the King of the KSA. The apparatus has its legal personality with full financial and administrative independence.

The text of Article No. (1) Before being amended in full, stipulates: “The General Auditing Bureau is an independent apparatus, which reports to the Prime Minister.”

Explanation: This amendment came to bring about a radical change to the stipulation of the article.

As said earlier, the GCA is an auditing apparatus, whose duty is to exercise control over the accounts of the public institutions, departments and bodies in the KSA. The new amendment brought to spotlight that the GCA is financially and administratively an independent entity in order to protect the GCA from the external factors, which might affect the performance of its general controlling duties in an optimal and perfect manner.

The amendment is brought to provide the GCA with a legal personality which is new and was not available in the old text of article no. (1) Of the GCA statute promulgated in 1391H.

This reiterates that the GCA apparatus is independent even from its staff employees working for it. The GCA by such amendments has become a fully independent apparatus so as to pave the way for it to pursue and perform its duties effectively.

For the radical change to this article, the GCA has been affiliated to the King straight away as earlier it was reporting to the Prime Minister.

This amendment shall confer more powers upon the GCA while performing its controlling and auditing duties in a more effective and independent fashion. This will not subject the GCA to any external influences or obstacles, which might affect its functions in a negative manner.

This amendment will cause a quantum leap of power to the GCA in general to practice its auditing duties independently in particular.

Amendment (3) was made to Article No. (3) Of the GCA issued in 1391 AH.

The amendment states as follow:

1-The President of the General Court of Audit shall be appointed upon a Royal order.

2-Except for the President of the GCA, the affiliates of the GCA shall be governed by the financial and administrative bylaws and regulations.

Article No. (3) Before amendment states: “The President of the GCA shall be appointed by a Royal order, and he may not be dismissed or pensioned off but by a Royal order. He is treated like ministers in terms of the monthly salary, retirement pension, and indictment and trial rules.”

Explanation: It is to reiterate the independence of the GCA financially and administratively while the GCA is directly reporting to the King and the GCA affiliates are subjected to the financial and administrative bylaws and regulations of the GCA, excluding the President of the GCA from the same. Since the GCA has directly become connected with/affiliated to the King– it is he who appoints the GCA President and as a result of which the GCA President is not subject to the financial and administrative regulations of the GCA.