Historical Development of State
Audit Institution
State Audit Institution was formed
after the Renaissance in 1970 as a minor department under the
Finance Ministry. The role of the department was limited to
pre-audit of payment vouchers and rendering of financial
assistance to certain government units.
During the last three decades of its
existence, State Audit Institution has witnessed several phases of
development and modernization. In 1974 Royal Decree # 6/74
attached the minor department to Ministry of Royal Court Affairs
under H.E. Minister of Royal Court. In 1981 the minor department
was upgraded to Directorate General by Royal Decree # 24/81.
During 1985 the first code to audit
accounts of the State was issued by Royal Decree # 36/85. The code
laid down the audit objectives, audit jurisdiction, audit
functions, audit procedures and audit reports to be issued. Later
in 1989, the name of Directorate General for Auditing Accounts was
changed to Secretariat General for Auditing Accounts. Royal Decree
# 129/91 while promulgating State Audit Code changed the name to
Secretariat General for State Audit.
The year 1999 was a landmark year
in the annals of State Audit Institution. In tune with the need
for audit to keep pace with the economic development and
modernization of Oman and to ensure autonomy and independence of
audit, Royal Decree # 95/99 was promulgated creating the
autonomous State Audit Institution. H.E. Al Sayyid Abdullah bin Hamad bin
Saif Al Busaidy was appointed the first president of the
Institution.
State Audit Institution has kept
pace with the modernization and development programme of the
Sultanate by reorienting its audit techniques. As part of this
process State Audit Code was promulgated by Royal Decree #
55/2000. Royal Decree # 56/2000 created a new organizational
structure for State Audit Institution to facilitate achievement of
its goals and objectives.
State Audit
Institution is presently a premier Supreme Audit Institution among
the Arab and international Supreme Audit Institutions.
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