| West Bank : 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? | 59 |
| 60 | Can citizens access reports of the supreme audit institution? | 17 |
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? | ||||||||
|
||||||||
|
Comments: References: The Financial and Administrative Control Authority Amended Basic Law, 2003, article 96, [ LINK ] The Law of the Financial and Administrative Control Authority No. 15 of 2004, article 2, [ LINK ]
|
||||||||
| 59 | Is the supreme audit institution effective? | |||||||
| 59a: In law, the supreme audit institution is protected from political interference. | ||||||||
|
||||||||
|
Comments: References: The Law of the Financial and Administrative Control Authority No. 15 of 2004, article 12, [ LINK ]
|
||||||||
| 59b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
|
||||||||
|
Comments: References: International study, Hadeel Qazzaz, 2007, "Reconstruction National Integrity System Survey," [ LINK ] Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR.
Peer Review Comments: The president appoints him, and nothing in the basic law protects him from being removed without justifications.
|
||||||||
| 59c: In practice, the audit agency has a professional, full-time staff. | ||||||||
|
||||||||
|
Comments: References: Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
|
||||||||
| 59d: In practice, audit agency appointments support the independence of the agency. | ||||||||
|
||||||||
|
Comments: According to its director, the audit agency is financially and administratively dependent on the executive branch, and, hence, the independence of its staff is not guaranteed. References: Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
|
||||||||
| 59e: In practice, the audit agency receives regular funding. | ||||||||
|
||||||||
|
Comments: The audit agency's funding is affected by the financial situation of the Palestinian Authority (PA) It is not financially and administratively independent from the executive branch. References: Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
|
||||||||
| 59f: In practice, the audit agency makes regular public reports. | ||||||||
|
||||||||
|
Comments: Release of the first-quarter report of 2008 was delayed and it is not yet available to the public. References: International study, Hadeel Qazzaz, 2007, "Reconstruction National Integrity System Survey," [ LINK ] Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
|
||||||||
| 59g: In practice, the government acts on the findings of the audit agency. | ||||||||
|
||||||||
|
Comments: The audit agency was reactivated recently after a period of inactivity. It is generally perceived that the government does not act seriously on the findings of this agency. The agency submits its reports to the Palestinian Legislative Council (PLC), which is currently inactive, and the President. References: International study, Hadeel Qazzaz, 2007, "Reconstruction National Integrity System Survey," [ LINK ] Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR.
|
||||||||
| 59h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
|
||||||||
|
Comments: The audit agency initiates investigations but does not have enough mandate to enforce cooperation. Sometimes investigations are not completed. References: International study, Hadeel Qazzaz, 2007, "Reconstruction National Integrity System Survey," [ LINK ] Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
Peer Review Comments: The agency rarely initiates investigations by itself.
|
||||||||
| 60 | Can citizens access reports of the supreme audit institution? | |||||||
| 60a: In law, citizens can access reports of the audit agency. | ||||||||
|
||||||||
|
Comments: References: There is no such regulation.
|
||||||||
| 60b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
|
||||||||
|
Comments: Audit reports are published online, but there are significant delays in their publication. References: Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
Peer Review Comments: There are no published reports so far.
|
||||||||
| 60c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
|
||||||||
|
Comments: Reports are published online, but the big delays in their publication renders them irrelevant. References: Naser Rayyes, Legal Researcher, Al-Haq Organization, Sept. 20, 2008, Al-Haq Organization. Mousa Abu-Dheim, Director of West Bank Program, Independent Commission for Human Rights (ICHR), Sept. 23, 2008, interview at his office at the ICHR. Jamal Abu Bakr, Director General, State Audit and Administrative Control Bureau, Sept. 24, 2008, telephone call to his office.
|
||||||||
Global Integrity uses a