SAI headquarter is located in Muscat Governorate in Al Bustan, with other 8 offices in; Salalah, Sohar, Nizwa, Rustaq, Buraimi, Sur, Ibra and Ibri.

1.  Units of the State Administrative Apparatus, unless exempted by a special provision in the decree of the establishment of the unit;

2.  Public authorities, establishments and other autonomous legal entities;

3.  Investment and pension funds as well as any other governmental funds;

4.  Companies fully owned by the government or those where government’s shareholding-whether exclusively or collectively-is more than 40% of the share capital, the bodies to whom the government has granted a concession to exploit a public utility  or natural resource, companies and establishments contracted or licensed to manage or operate any of the public funds without prejudice to any special provisions stipulated in the laws and Royal Decrees issued in this regard and the agreements entered into with the government and their implementation. The audit of SAI shall be without prejudice to the right of these companies to have their own auditors appointed by the general assembly in accordance with the provisions of the Commercial Companies Law.

5.  Private funds managed or supervised by any of the entities subject to audit of SAI.

6.  The entities, not subject to SAI audit, upon their request and if SAI finds that public interest so necessitates.

Article (20) from the State Audit Law

Conducting financial and administrative audits, in all fields, including:

1.  Financial audit in its accounting and legal aspects

2.  Administrative audit

3.  Performance audit

4.  Audit of decisions made with regard to financial contraventions

5.  Audit of investments and all accounts of the entities subject to audit of SAI

6.  Any other functions assigned to SAI by His Majesty the Sultan

Article (9) from the State Audit Law

-  Protect the State public funds and the private funds managed or supervised by any of the entities subject to SAI audit, provide an assurance on the efficacy of internal control, audit systems and the appropriateness of financial and administrative decisions and actions as well as their compliance to laws, regulations and other regulatory decisions.

-  Ensure the enforcement of laws, regulations, systems and decisions in accordance with the jurisdiction of SAI.

-  Prevent conflicts of interest and financial or administrative violations.

-  Detect deficiencies or weaknesses in the applicable financial and administrative laws, regulations, and systems in force and recommend measures for rectification.

-  Carry our preventative audit and ensure the sound conduct of work.

-  Evaluate the performance of the entities subject to the audit of SAI and ensure that the resources are utilized with economy, efficiency and effectiveness.

-  Detect the reasons for deficient output and performance, and assign responsibility.

Article (8) from the State Audit Law

Yes, in order to execute its mandate, SAI may inspect the efficiency of financial and administrative systems, detect weakness areas as well as propose solutions for rectification and prevention.

Article (10) from the State Audit Law

Upon detecting a financial or administrative irregularity, SAI may request the related entity to conduct an investigation against the employee responsible for the contravention and take precautionary measures. The entity shall immediately conduct the investigation required upon receipt of such notice.

If the irregularity is a suspicion of a crime, SAI shall complete its administrative and audit procedures, and then refer the violations to the public prosecution to carry out its measures upon the applicable laws.

Article (23) from the State Audit Law

The Chairman of SAI submits the annual report to His Majesty the Sultan before the end of the following fiscal year.

Article (29) from the State Audit Law

Audit reports are prepared as per international standards and guidelines issued by the relevant international organizations in a manner consistent with the applicable laws, bylaws and regulations.

It is considered one of the financial and administrative violations not to respond to reports, observations, correspondence related to audit or delaying the response without any valid reason or justification. Anyone violates the abovementioned is punishable by imprisonment for a period not less than six months and not more than one year and a fine of not less than OMR 1000 and not more than OMR 2000 or by either of these two penalties.

SAI provides the following channels to report cases and complaints:

1.  Complaints window at SAI website: www.sai.gov.om

2.  SAI application in smart phones

3.  Presenting to SAI headquarter in Muscat or SAI offices: Salalah, Suhar, Buraimin, Nizwa, Rustaq, Ibra, Sur and Ibri

4.  SAI complaints email: complaints@sai.gov.om

5.  Fax number (22070660)

6.  Regular mail (PO Box 727, Postal Code: 100 Muscat)

1.  Has been already audited by SAI

2.  Has been already adjudicated by court

3.  If the case is pending before the court

4.  Inaccurate, insignificant, or lacking specific proceedings

SAI may dismiss the complaint/case for any other reason as required by the interest of the work.

Every person that holds a governmental position or holds a job, either permanently or temporarily in any of the units of the State Administrative Apparatus, with or without remuneration. In addition, the government official includes all members of Oman Council, representatives of the government in the companies, and the employees of the companies fully owned by the government or in which the government has more than (40%) of its capital.

All moveable and immovable assets whether they are privately or publicly owned by the State, any of the units of the State Administrative Apparatus, the companies in which the government holds more than (40%) of its shareholding as well as the private funds managed or supervised by these units, such as the endowment, zakat and funds of the orphan and the minor.

The government official shall be committed to the following:

1.  Prevent any misuse of public funds and shall immediately inform the concerned authorities of any proven violations against public funds.

2.  Submit an annual declaration to SAI, containing all transactions with government units and those in which the government owns more than (40%) of its shareholding.

3.  Submit a financial disclosure statement to SAI, containing all moveable and immovable possessions as well as those possessed by spouses and minor children along with the source of such ownership.

4.  Not to disclose confidential issues s/he may come to know because of his/her position or work, and the prohibition continues even after the end of service.

The government official is prohibited from doing the following:

1.  Signing off any transaction that leads to the disposition or interference with the public funds.

2.  Using his/her position or work for realizing an advantage for himself/herself or for others, or using his/her influence to facilitate and obtain a benefit or preferential treatment.

3.  Assuming the role of broker, agent, or sponsor to any company or establishment whose activities are related to his/her employer.

4.  Using public funds for personal purposes or in any way other than the purposes to which they are allocated.

5.  Combining his/her position or work, whether temporary or permanent, with any other work in the private sector related to his/her position or work, except after obtaining a permission of so.

6.  The government official or his/her minor children having a share in any company, establishment or business that aims to make profit, which is directly associated with his/her employer.

The Financial Disclosure is submitted if so requested from SAI Chairman as follows:

1.  Download the disclosure form from the link provided selecting the file format convenient to your device

2.  Fill out the form electronically

3.  In case you would like to add extra pages to the form, scan the required page and fill it out

4.  Print out the disclosure

5.  Sign every page of the disclosure

6.  Place the disclosure in a sealed envelope

This is punishable by imprisonment of not less than six months and not exceeding two years, removal from position or work and confiscation of all funds obtained in violation of the provisions of the Law.

Article (15) pursuant to  Article (12) from the Protection of Public Fund and Avoidance of Conflict of Interest Law