1) SAI shall receive Complaints or Reports pertaining to any financial or administrative irregularity in the entities subject to audit bySAI.

2) SAI shall review and investigatethe complaints orreports pertaining to violation of applicable laws, systems, regulations and decisions; negligence in performing duties in connection with public works or misuse of public money.

3) Anonymous Complaints or Reports shall be investigated by SAI provided these are accompanied bysupporting documents.

4) All information included in complaints or reports shall be confidentialandwithout access to anyone except those who are concerned withthe investigation procedures. Names of reporters/ whistleblowers shall not be disclosed unless the reported matters relate to their own rights.

5) Any complaint or report which does not fallwithin the ambit of SAI jurisdiction shall not be investigated. SAI shall not be bound to declare the procedures adopted to deal with the reported irregularities.

6) SAI may dismiss any complaint or report in the following cases:

1. Have been already investigated by SAI.

2. Have been already adjudicated.

3. Is in the process of adjudication before the court.

4. Not authentic, insignificant or based on insufficient facts.

7) SAI shall have the right of dismissal for any complaint or report for any reason in accordance with public interest. It is also within the right of SAI to postpone any investigation in light of work or related exigencies.