Audit Bureau of Jordan


Audit Bureau of Jordan is an independent Government agency and a supreme audit institution which is responsible for auditing the ministries, public institutions, public departments, municipalities, co-operatives, labor unions, corporations where Government of Jordan has more than 50% of their shares, and any entity the Council of Ministers may entrust the Bureau to audit its accounts.

History

The Audit Bureau of Jordan was established since 1952, under the Audit Bureau's Law of 1952, which has been issued in accordance with the Jordan Constitution to audit the revenues and expenditures of the state and ways of expenditure.
The public audit function in Jordan has a much longer date and has passed through various stages and amendments that were closely corresponded to the progress of the political, economical, and legislative conditions in Jordan.

Accounts Audit Department

The auditing function started on January 1928, where an audit branch named the "Accounts Review Department" was established in the Emirate of Transjordan, it had been charged with reviewing the financial accounts of the Emirate. Late 1930, the audit branch had been altered to a department, and was renamed with "Accounts Audit Department" under the ministerial resolution published in the Official Gazette No.271, 9 August 1930.

Department of Audit and Verification of Accounts

The Department of Audit and Verification of Accounts was established in 1931 when the a Law of Audit and Verification of Accounts was passed under which the department had been attached to the Prime Ministry, in 1939 it was disconnected from the Prime Ministry and connected to the Ministry of Finance. It was connected back and forth between the Prime Ministry and the Ministry of Finance until 1952, the year in which the Law of the Audit Bureau of Jordan passed.

Audit Bureau

This is the stage in which the Audit Bureau as a constitutional body has been established in 1952, in accordance with the Constitution of Jordan which was issued on 8/2/1952. Article 119 stipulates "Bureau act was set to monitor the State's revenues, expenditures and ways of expenditure". Five amendments to this Law were issued over the last fifty years, to keep pace with the political, economic, and social developments.

Duties

Government ministries