DUTIES AND OBLIGATIONS OF THE AUDITEES

Article(14):
It is the duties of the authorities in units audited by the organization to implement all recommendations and directions issued to them as regards the following :-

• Temporary suspension of any employee whose continuation hinders the organization activities .
• Taking appropriate legal procedure to recover misappropriated public funds from those who are responsible for its loss.
• Stop payments to others or discharge any liability if it proves to be unlawful.
• Suspend, any agreement if it proves to be anti to the present legislation or damaging to the public interest.
• Stop any procedure which it thinks damaging to the public interest .
• Taking legal action against any employee who violates the provisions of this act and its by- laws.

Article (15) :

1. All auditees should provide the organization members with the relevant documents, records and financial information required for the purpose of the audit, and any facilities necessary for the performance of their duties.
2. The auditees should provide the organization with all reports and decision concerning any financial or managerial breaches whether they are discovered by the organization or by the unit, supported with documents, minutes and vouchers.
   this should be done within 30 days of the discovery of the breach, or of the date of the organizations notice to the units .
   the organization also has the following rights:-
   • The right to ask the management who make the above decision, to reconsider the decision .
     this should be done within 30 days of the decision and management have to reply to the organization request.
     if management did not respond to the organization request, the president has the right to ask for the worker or employee to be brought for a disciplinary trail .
     this should be done within the next thirty days.
   • To follow-up the results of the disciplinary actions and to receive a report on its outcomes and decisions.
3. Those responsible for financial activities in units subject to the control of the organization, the ministry of finance representatives and internal auditors should inform the organization about any financial irregularities or unauthorized spending, within fifteen days (15) days, from the date of the expenditures.
4. It is the responsibility of the bodies subject to the control of the organization to inform the organization about any fraud , misappropriation, wasting, damage, fire, negligence or any other catastrophe, immediately when it is discovered and also to inform the organization of any procedures and decisions taken.
5. Bodies subject to the organization control should provide the organization with the economic feasibility studies for any consultancy project within a reasonable time from implementation of those projects. also any amendments, and the reasons for them should be made known to the organization.
6. Bodies subject to the organization control should submit to the organization all statements, decisions, data and documents or any other information, required to be submitted by legislation and within the specified period.
7. Heads of the economic units, subsidized units, and co-operative units, should inform the organization in writing of date and place of the general meeting which will approve the financial statements. this should be done one month before the date of the meeting and inform the organization if meeting adjourned. also the organization is entitled to receive the general assembly meeting minutes not later than fifteen days from the date of the meeting .
8. Bodies under the organization control should respond to the organization reports and recommendations in writing , within two months from receiving these reports and recommendations. the organization will respond by writing a detailed memorandum contains all errors and irregularities which have not been resolved , and requires the relevant body to take appropriate procedures and actions against those involved, according to the effective legislation not more than one month.
9. The ministry of finance should submit to the organization the final accounts of the state general budget six months following the end of the financial year.
   

Article(16):
Internal audit departments and inspectors in the units, subject to the organization control, should prepare their work plans and audit programs with close co- ordination with the organization and should provide the organization with a copy of their reports and findings within 15 days of its submission to the responsible officials.

Article ( 17) :

1. The followings are considered financial breach of the provisions of this act:
   • Contradictions to principles and financial procedures laid down in the constitution legislation and by - laws .
   • Contradictions to principles and procedures concerning the execution of the general budgets, supplemented budgets and independent budgets.
   • Contradictions to accounting and financial principles, procedures and regulations currently adopted.
   • Any wrong action whether it’s intentionally or negligently the consequences of which is making unauthorized or illegal payments or loss of financial rights of any of the bodies subject to the organization control.
   • Any other breaches which are considered by other legislations as financial breaches.
   
   
2. The following are considered administrative breaches:-
   • Not to provide the organization with accounts, results of the operations, and supporting documents within specified period and whatever demanded by the organization from papers, data, decisions, meetings minutes, documents or others which it has the right to inspect, audit or examine.
   • Not to respond to the organization reports and correspondence within the specified period without a reasonable justification . it’s considered as not responding if the replies imply procrastination.
   • Not to notify the organization of any managerial decisions or judgments regarding financial irregularities within the period specified by this act.
   • Unjustified delay in notifying the organization within the period specified in this act about the decision taken concerning financial irregularities known to the organization.
   • Refusal to receive and respond to the organization’s written inquiries.
   • Non – compliance with the provisions of article (14) of this act and paragraphs (3’4’ 5’ 6’ 7’ 8’ 10 ) of article (15) of this act.

Article(18):
Any employee who commits any financial or administrative irregularities specified in the above articles, or facilitates , contributes to its occurrence, or cover up the preparators, he will be disciplined according to the provisions of the act and disciplinary by- laws, without any breach for the right to bring a criminal proceedings.