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2008 Assessment

Jordan: Integrity Indicators Scorecard

Jordan: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators   Score
58 Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? 100
59 Is the supreme audit institution effective? 75
60 Can citizens access reports of the supreme audit institution? 92

Indicator and sub-Indicator Details

58 Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
 
  58: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
 
Score: YES  NO score
  Comments: An Audit Office shall be set up by law for controlling the State's revenues, its expenses and the manner of expenditure:(i) The Audit Office shall submit to the Chamber of Deputies at the beginning of each ordinary session, or whenever the Chamber demands, a general report embodying its views and comments and indicating any irregularities committed and the responsibility arising therefrom. (ii) The law shall provide for the immunity of the Head of the Audit Office.

References: Constitution Article 119, [ LINK ].

59 Is the supreme audit institution effective?
 
  59a: In law, the supreme audit institution is protected from political interference.
 
Score: YES  NO score
  Comments:

References: Audit Bureau Law #28/1952, [ LINK ].

  59b: In practice, the head of the audit agency is protected from removal without relevant justification.
 
Score: 100  75  50  25  0  score
  Comments: Last year the president of the audit bureau was dismissed from service by the previous government in the absence of parliamentary sessions. Later, he was returned to his post by the current government.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009, Alrai Daily [ LINK ].

  59c: In practice, the audit agency has a professional, full-time staff.
 
Score: 100  75  50  25  0  score
  Comments: The Audit Bureau is well established and has its headquarters in Amman with a large number of employees. There is a branch in every province of the country. Moreover, it has offices with representatives in all government ministries and establishments, and it is always represented in any public procurement committee.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

  59d: In practice, audit agency appointments support the independence of the agency.
 
Score: 100  75  50  25  0  score
  Comments:

References: Phone Interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

Interview with Dr. Mohamad Thnebat, former minister of Administration Development, Amman Jan. 10, 2009.

  59e: In practice, the audit agency receives regular funding.
 
Score: 100  75  50  25  0  score
  Comments:

References: [ LINK ]. Audit Bureau Law #28/1952.

[ LINK ].

  59f: In practice, the audit agency makes regular public reports.
 
Score: 100  75  50  25  0  score
  Comments: The Audit Bureau submits bimonthly reports to the cabinet, and an annual report to the Lower Office of the Parliament.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

  59g: In practice, the government acts on the findings of the audit agency.
 
Score: 100  75  50  25  0  score
  Comments: There are no clear obligation in the law to follow up on the Audit Bureau reports; thus, they are not always acted on. According to the Audit Bureau Law, the Parliament receives the reports and it should apply pressure on the government to follow up reports. So far, however, the Parliament does not systematically apply such pressure on the government, and the government does not always act on it.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

Interview with Dr. Mohamad Thnebat, former minister of Administration Development, Amman Jan. 10, 2009.

  59h: In practice, the audit agency is able to initiate its own investigations.
 
Score: 100  75  50  25  0  score
  Comments: Initiating investigations is not one of the legal powers of the Audit Bureau. It only submits its periodic reports to the Lower House of the Parliament.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

60 Can citizens access reports of the supreme audit institution?
 
  60a: In law, citizens can access reports of the audit agency.
 
Score: YES  NO score
  Comments:

References: Right of Access to Government Information Law #47/2007 stipulates that citizens have the right to access written, recorded and photographed government information and basic government records.

  60b: In practice, citizens can access audit reports within a reasonable time period.
 
Score: 100  75  50  25  0  score
  Comments: The Audit Bureau submits it reports to the parliament and does not publish them. People can seek reports from the Parliament or from the bureau after the bureau has submitted them to the Parliament.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

Interview with Dr. Mohamad Thnebat, former minister of Administration Development, Amman Jan. 10, 2009.

  60c: In practice, citizens can access the audit reports at a reasonable cost.
 
Score: 100  75  50  25  0  score
  Comments: They pay the cost of copying.

References: Phone interview with Mr. Mustafa Albarary, Head of Audit Bureau, Jan 10, 2009.

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