Law No. (19) of 2020 Concerning the Reorganisation of Abu Dhabi Accountability Authority

Article 1 — In the implementation of the provisions of this Law, the following words and ¶

phrases shall have the meanings corresponding thereto unless the context
requires otherwise:
State : The United Arab Emirates.
Emirate : The Emirate of Abu Dhabi.
Ruler : The Ruler of Abu Dhabi.
Crown Prince : The Crown Prince of Abu Dhabi.
Government : The Government of Abu Dhabi.
Authority : Abu Dhabi Accountability Authority.
Competent
Authorities
: All security, police, supervisory, judicial and sovereign
committees and entities and other entities, each within
their own competencies affiliated to the Government of
the Emirate or the Government of the State.
Controlled Entities : Any entities which are subject to the control of the
Authority in accordance with the provisions of this Law.
Chairman of the
Authority
: The Chairman of Abu Dhabi Accountability Authority.
Vice-Chairman : The Vice-Chairman of Abu Dhabi Accountability
Authority.
The Chairman of the
Authority’s Affairs By
laws
: A By law issued by the Crown Prince specifying the duties
of the Chairman of the Authority, the acts prohibited
therefor, the mechanism of his accountability, his annual
remuneration and his leaves, and any allowances or
bonuses or any other organisational matters.
Directors General : The Directors General at the Authority.

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Executive
Management
: The Undersecretaries, Directors General, and Executive
Directors at the Controlled Entities and the like,
regardless of their appointment mechanism.
Senior Government
Employees
: : The chairmen of Government departments, members
of the committees affiliated to the Executive Council,
and the like.
Officials of the
Controlled Entities:
: a. Officials and employees of the Executive Management,
and
b. Chairmen and members of the Board of Trustees and
Board of Directors, governance officials, members
of executive departments and the like at the
Controlled Entities and the Government companies
and its subsidiaries and subject to the control of the
Authority according to the provisions of this Law.
Regardless of their appointment mechanism.
Employee : The person who is appointed at the Controlled Entity by
a decision of the competent authority.
Public Office : Any federal or local position whether legislative,
executive, supervisory or administrative, including the
performance of the duties of the public authority at the
ministries and governmental departments, or assigned
by any public authority to carry out a particular task, or
any chairmanship or membership of Board of Directors
and executive departments at the entities, public
institutions and companies which are totally or partially
owned by federal or local governments.
Human Resources
Regulations
: The regulations of human resources for the employees
of the Authority; it covers the appointment of the
employees of the Authority, their ranks, salaries,
allowances and rewards, as well the assessment of their
performance, promotion, obligations, acts prohibited
therefor, mechanism of holding them accountable,
termination of their service, and any other relevant
controls.

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Private Function : Financial, commercial or professional activities, or
membership of Board of Directors, or working at third
parties with or without remuneration, or ownership of
sole proprietorships, shares or equities in companies
– excluding public joint-stock companies, and other
activities determined in the Human Affairs Regulations
for the Employees of the Authority.
Control : Work related to auditing, review, examination,
assessment, inspection, investigation and analysis of
the accounts of Controlled Entities and the Control
Systems applied thereto.
Control Systems : These include, without limitation, governance and
internal control regulations related to the financial,
accounting, administrative and operational systems,
as well as the information systems at the Controlled
Entities.
Financial and
Administrative
Violations
: Financial and administrative violations in accordance
with the provisions of this Law.
Financial and
Administrative
Corruption
: Any act that is considered as a Financial and
Administrative Violation in accordance with the
provisions of this Law.
Financial Statements : The annual financial report that is prepared in
accordance with the recognised accounting standards,
to describe the performance of an economic unit.
Rules of Appointment
of Auditors and
Standards for
Auditing Financial
Statements of the
Controlled Entities
: Rules of appointment of auditors, and standards for the
audit of the Controlled Entities’ financial statements
issued by the Authority, taking into consideration
the legislations of the affiliated companies listed on
the stock exchange in the State and any affiliated
companies established outside the State, in addition
to the requirements of the legislations regulating the
financial system of the Government.

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Regulation of Integrity
and Transparency
: A regulation issued by the Chairman of the Authority in
accordance with the provisions of this Law, including
the principles of integrity, transparency, accountability,
confidentiality and combating corruption in the Public
Office and the awareness among employees and
persons dealing with the Controlled Entities.
Regulation of
Anti-Corruption
Procedures
: A regulation issued by the Chairman of the Authority
including all controls and procedures of administrative
investigation, according to the provisions of this Law,
and any other relevant rules.
Disclosure Regulation : Rules issued by the Authority to regulate the provisions
and mechanism of financial disclosures and other
disclosures related to the administrative investigation
according to the provisions of this Law.
Auditor : An auditor who is entrusted to audit the financial
statements and prepare and sign the reports on the
audit of the financial statements and the relevant reports
confirming the effectiveness of the internal control
systems, compliance control and service performance
statement.
Internal Auditor : The employee who is entrusted to supervise the internal
audit, and prepare and sign the internal audit reports.
Notifier : A natural or legal person cooperating with the Authority
or any Controlled Entity or other competent entities, or
reporting any matter falling within the competencies of
the Authority in accordance with the provisions of this
Law.
Witness : The person who gives a statement based on a knowledge
or a knowledge claim concerning specific facts or
data or based on the access to such facts or data, or
about carrying out an act or refraining from carrying it
out, particularly if such facts or acts or the refraining
therefrom has led to any Financial or Administrative
Violations stipulated in this Law.

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General
Organisational
Structure
: A general administrative system for the Authority
including technical, supporting and principal sectors,
as well as their titles, tasks and responsibilities. It does
not include the details of the internal and subsidiary
structure of these sectors or their tasks, nor the
administrative and operational systems of the approved
organisational structure.
Section 2
The Authority, its Objectives, and Regulation of its Affairs
Chapter 1
Affairs of the Authority

Article 2 — Introduction of the Authority ¶

Abu Dhabi Accountability Authority is a public entity, and it is the supreme
authority for financial control, accountability, integrity and transparency in
the Emirate. It is a corporate entity having the legal capacity required for
the practice of its activities and achievement of its objectives. It shall have
a financial and administrative independence, and shall directly report to the
Crown Prince.

Article 3 — Objectives of the Authority ¶

The Authority aims at controlling the public funds, and contributing with
other relevant entities to protect them by assuming the following:
1. Control the financial and operational activities of the Controlled Entities
to ensure their efficiency, and effectiveness, economy, and optimal use of
the general resources.
2. Combat financial and administrative corruption and lay down general
principles to enhance the management of corruption risks, uncover it,
address its causes, and hold perpetrators accountable to protect financial
resources and public money.
3. Enhance and strengthen the principles of integrity, transparency, and

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accountability, as well as the proper management practices in the
Government and Controlled Entities in order to promote the reputation of
the Emirate and confidence in its financial and economic system.
4. Enhance the quality of auditing provided to the Controlled Entities in the
Emirate.

Article 4 — Headquarters of the Authority ¶

The headquarters of the Authority shall be located in Abu Dhabi City, and
branches thereof may be established in the Emirate by a decision of the
Chairman of the Authority.

Article 5 — Financial Affairs of the Authority ¶

1. The Authority shall have a separate budget to be approved by the Crown
Prince and attached to the general budget of the Emirate, and the Chairman
of the Authority shall have all powers and authorities deemed necessary
for the management and execution of such budget, and may make any
transfer between its titles and clauses according to the regulations as well
as financial and administrative regulations approved at the Authority, in
order to guarantee the independence of the Authority from the Controlled
Entities.
2. The Authority shall apply the governmental accounting principles for the
organisation of its accounts and registers.
3. The fiscal year shall start on the first day of January and end on the 31st
of December of every year.
4. The Authority shall have one or more certified Auditors, in order to audit
its accounts and financial statements. Such auditors shall be appointed
by a decision of the Chairman of the Authority based on the Rules of
Appointment of Auditors, and shall assume their tasks based on the
Standards for Auditing of the Financial Statements of the Controlled
Entities, or any other standards deemed appropriate by the Authority.

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Chapter 2
Formation of the Authority

Article 6 — Organisational Structure ¶

The Chairman of the Authority shall issue the General Organisational
Structure of the Authority upon approval thereon by the Crown Prince.
Such Organisational Structure shall include a sector for auditing, control
and accountability, and a sector for integrity as well as financial and
administrative anti-corruption, in addition to a sufficient number of technical
sectors and different supporting sectors, in order to implement the powers
and competencies of the Authority as stipulated in this Law. All tasks,
responsibilities and titles thereof shall be regulated in the Organisational
Structure in accordance with the provisions of this Law and legislations issued
pursuant thereto. The Chairman of the Authority shall issue and amend the
internal structure of the sectors and their tasks, as well as the administrative
and operational systems of the approved Organisational Structure, in order
to achieve the objectives of the Authority, without prejudice to the general
framework of the approved General Organisational Structure.
Chapter 3
Chairman, Vice-Chairman, Directors General , and Employees of the
Authority

Article 7 — Chairman of the Authority and the Assistants Thereof ¶

1. The Authority shall have a National Chairman, to be appointed by an Amiri
Decree based upon the proposal of the Crown Prince, and shall be at the
rank of Chairman of Department.
2. The Chairman of the Authority may have one or more National deputies, to
be appointed by an Amiri Decree, based upon the proposal of the Crown
Prince, and shall be at the rank of an Undersecretary of a Department
and may be entrusted with some competencies of the Chairman.
3. The main sectors of the Authority shall have National Directors General
and they shall be appointed by a Crown Prince resolution based on the
proposal of the Chairman of the Authority.

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4. The Chairman’s Affairs By Laws shall organise the administrative and
regulatory matters related to the position of Chairman of the Authority.

Article 8 — Tasks of the Chairman of the Authority ¶

The Chairman of the Authority shall assume the tasks determined thereto in
accordance with the provisions of this Law, particularly the following:
1. Prepare the annual budget of the Authority, submit it to the Crown
Prince for approval, and supervise its implementation.
2. Approve the annual strategy and plan and supervise their implementation.
3. Provide the Crown Prince with the Authority’s report on the audit of the
annual reports of the financial statements of the Government.
4. Submit an annual report about the activities of the Authority and other
reports, as required, to the Crown Prince.
5. Conduct administrative investigation with the Senior Employees of the
Government and Officials of the Controlled Entities should they violate
the provisions of this Law.
6. Issue the internal financial and administrative rules and regulations
governing the activities of the Authority and the affairs of its employees.
7. Issue the resolutions required for the regulations, standards, rules
and methodologies related to the exercise of the competencies of the
Authority.
8. Approve the financial statements of the Authority.
9. Appoint an auditor for the Authority.
10. Represent the Authority before Courts and third parties, or delegate or
assign someone for this purpose.
11. Any other tasks assigned thereto by the Crown Prince.

Article 9 — Legal Oath ¶

1. Before assuming the tasks of his position, the Chairman of the Authority
shall take the following legal oath before the Ruler:
“I swear to God Almighty, to be loyal to the Ruler and the State, and to
respect the Constitution and the Laws, and to carry out my duties with

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integrity and honesty, and to look out for the interests of the people, and
to fully preserve the entity of the Country and its funds, and to maintain
the confidentiality of all information, as God is my witness”.
2. The remaining employees of the Authority, including the Vice-Chairman
and the Directors General, shall take the legal oath before the Chairman of
the Authority by making the statement mentioned in the previous Article.

Article 10 — Employees of the Authority ¶

1. The Authority shall consist of a sufficient number of employees with
experience, skills and educational qualifications enabling them to perform
their job optimally.
2. The Regulation of Human Resources shall regulate the appointment
of the employees of the Authority, and shall determine their ranks,
salaries, allowances, and rewards, and shall evaluate their performance,
promotions, obligations, acts prohibited for them, the mechanism of
holding them accountable and termination of their services, as well as
other relevant provisions related to the conditions of their service at the
Authority.
3. No employee may combine between his position and another position;
all employees are prohibited from assuming a Private Function unless
according to the controls stipulated in the Regulation of Human Resources
for the employees of the Authority.
4. No employee at the Authority may work at any Controlled Entity that was
subject to his duties or competencies of the Authority during the period
of his work at the Authority, unless after the lapse of not less than two
years from the date of termination of his services at the Authority or upon
the approval of the Chairman of the Authority, without prejudice to the
relevant legislations.
5. The employees of the Authority shall not be subject, while assuming
their tasks by virtue of the provisions of this Law, to the control of any
Controlled Entity or any other entity. No Controlled Entity or public entity
or any other entity or person may summon any of the employees of the
Authority concerning any of its activities, without the approval of the
Chairman of the Authority.

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Article 11 — Independence and Objectivity ¶

1. The Chairman and Vice-Chairman of the Authority, as well as the Directors
General and employees, shall be independent and shall be objective while
carrying out their tasks in implementation of any competencies of the
Authority as per the controls indicated in this Article and Article (10) of
this Law, as the case may be.
2. The Chairman of the Authority may not combine between his position
and any other Public or Private Function, unless by approval of the Crown
Prince, and shall be prohibited from practicing financial, commercial or
professional activities and from being a member of any Board of Director
or any committee reporting to the Government or Controlled Entities,
unless according to the controls stipulated in the the Chairman of the
Authority’s Affairs By Laws.
3. The Vice-Chairman or the Directors General may not combine between
their positions and any other Public or Private Function, and shall be
prohibited from practising financial, commercial or professional activities
and from being members of Board of Directors or any committees
reporting to the Government or Controlled Entities, unless according to
the controls stipulated in the internal regulations of the Authority.
4. Excluding the requirements of the affiliation of the Authority prescribed
in Article (2) of this Law, the Authority or the Chairman, Vice-Chairman
or the Directors General thereof, shall not be subject, while assuming
their competencies and powers stipulated in this Law, to the organisation,
supervision or control of any other Controlled Entity or any other entity.

Article 12 — Controls of the Work at the Authority ¶

1. All documents, resolutions, data, information, reports, papers, registers,
plans, printed or electronic graphics accessed by any employee or a
person assigned to carry out any activities at the Authority, shall remain
confidential. They shall not disclose or show them nor allow others to
access them, whether during their service at the Authority or upon
termination of their service or assignment, unless by a written approval of

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the Chairman of the Authority.
2. Without prejudice to any more severe penalty provided for by any other
Law, every employee at the Authority or any person who is assigned to
carry out any activity at the Authority, in case of violating Clause (1) of this
Article shall be sentenced to prison for a duration of not less than a year
and not more than five years, and to a fine of not less than (200,000) two
hundred thousand Dirhams and not more than (2,000,000) two million
Dirhams, or any of these penalties.

Article 13 — Implementation of the Recommendations of the Authority ¶

The Controlled Entities shall implement the resolutions and recommendations
issued by the Authority concerning the results of the works during the period
decided by the Authority in consultation with the concerned Controlled
Entity if deemed appropriate thereby, or any extension of such period. The
Chairman of the Authority may submit a report to the Crown Prince about
any Controlled Entity that does not abide by such recommendations.
Section 3
Competencies and Powers of the Authority
Chapter 1
Competencies

Article 14 — Competencies of the Authority ¶

The Authority shall be in charge of the supervision of the public funds and
shall contribute to the protection thereof according to the provisions of this
Law through the exercise of the following competencies:
1. Audit the annual financial statements of the Government and express
opinion thereon, and issue a report including the results of the audit
works.
2. Audit the separate and combined annual financial statements at the
Controlled Entities, taking into consideration the establishment laws

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and regulations of the Controlled Entities, as deemed appropriate by
the Authority.
3. Examine the separate and combined annual financial statements of
the Controlled Entities whose laws require the audit of their financial
statements by an auditor, and examine the work papers and auditors’
reports to ensure that the financial statements fairly reflect the
situation and financial performance of the Entity, as well as the quality
of the audit performed thereby according to the approved auditing
standards, rules and other controls determined by the Authority as
deemed appropriate thereby, and submit the relevant reports.
4. Examine the efficiency and effectiveness of the internal audit systems,
as well as the operational and financial operations and data, in addition
to the IT and communication systems at the Controlled Entities.
5. Verify the abidance of the Controlled Entities by the legislations,
regulations, policies, resolutions and rules of governance.
6. Review the performance and risks of the Controlled Entities, and
examine the efficiency, effectiveness and economy of the financial and
operational activities thereof.
7. Consider the complaints and violations subject to administrative
inspection by the Controlled Entities, according to the competencies
of the Authority.
8. Provide advice and submit recommendations and carry out any
procedures or other services to the Controlled Entities, as deemed
appropriate by the Chairman, in accordance with the provisions of this
Law.
9. Train and qualify the Nationals working in the sectors related to the
competencies of the Authority, and the persons graduating from
universities and institutes in said sectors.
10. Enhance and spread integrity, transparency, accountability, and
honesty in Public Office, for the Controlled Entities and the public,
and strengthen the rules of an environment that is free of financial
and administrative corruption, and determine the public principles and

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responsibilities to prevent corruption, and prevent the risks thereof,
and detect it, and address its causes, and to hold its perpetrators
accountable and prosecute them, and protect and recover the funds
of the Emirate. Prepare a regulation for the integrity and transparency,
publish it in the Official Gazette, and apply it at the Controlled Entities
to combat corruption and raise awareness among the employees and
the persons dealing with the Controlled Entities.
11. Issue a regulation stipulating the provisions and rules of financial
disclosure and other disclosures, in accordance with the provisions of
this Law, and publish it in the Official Gazette.
12. Receive, examine and conduct administrative investigation concerning
the complaints and reports of financial and administrative corruption
referred thereto from competent entities and Controlled Entities and
from the public, in addition to any corruption detected thereby while
exercising its competencies, as prescribed in this Law, in the following
violations:
a. Offences against the funds and properties of the Controlled Entities,
such as any neglect in the collection of revenues, or any financial
obligations or expenditure in the absence of any appropriations, or
violation of the quorum or financial competencies prescribed at the
Controlled Entities, or manipulation of the banking accounts of the
Government or the Controlled Entity, or any violation of the financial
regulation applicable at the Controlled Entity and the Emirate.
b. Manipulation of the procurements of the Controlled Entity or fraud
in implementation of the contracts or any violation to the law and
regulations of procurements applicable at the Controlled Entity or
Emirate.
c. Any negligence or default that directly leads to a financial loss for the
Emirate or other public juristic personalities or Controlled Entities,
or prejudice to any of their financial interests.
d. Manipulation of the financial statements of the Government or
Controlled Entity or any other financial reports issued thereby.

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e. Conflict of interests, such as the participation or influence of the
Chairman of the Controlled Entity or any member of its Board of
Directors or any employee thereof in the decision-making process at
the Entity, in case such Chairman or any of his relatives or partners
have a personal interest therein.
f. Misuse of power or abuse of a Public Office at the Controlled Entity,
to obtain an interest or benefit for oneself or others.
g. Waste of public funds and misuse of the financial resources of the
Emirate.
h. Carry out any act or behaviour or make any statement, directly or
indirectly, regardless of the method, in case this affects the financial
reputation of the Emirate or affect its economic interests.
i. Disclose the official secrets of the Controlled Entity and the Emirate
such as their capacities, potentials, assets, financial obligations,
information, data, and official registers belonging thereto or to any
entities or individuals dealing therewith.
j. Any other violation related to an administrative or financial
corruption.
The Controlled Entities shall conduct administrative investigation in
other Financial and Administrative Violations in accordance with the
laws and regulations applied thereby.
13. Receive, examine and maintain the financial disclosures of Senior
Government Employees and Officials of the Controlled Entities as well
as the employees or any natural or corporate person, as the case may
be, based on the provisions of the Disclosure Regulation.
14. Monitor any deficiencies in any governance legislations and regulations
and administrative and financial regulations of the Controlled Entities,
revealed for the Authority in the course of assuming the competencies
entrusted thereto, and suggest any amendments deemed necessary.
15. Conduct the researches and studies that aim at achieving professional
integrity.
16. Establish a database for the Financial and Administrative Violations for

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the analysis thereof, and find the adequate solutions to address such
violations and ensure the prevention thereof.
17. Follow up the cases falling within the competencies of the Authority,
including transit crimes, in coordination with the judicial authorities
and other competent entities.
18. Provide financial and accounting expert activities entrusted to the
Authority by the Judiciary in the cases referred thereto by the Authority.
19. Represent the Emirate before local entities and international
organisations in the field of control, audit, integrity, transparency, and
the combat of Financial and Administrative Corruption, and participate
in the conferences and forums, and organise relevant training sessions.
20. Any other duties assigned thereto by the Crown Prince.
Chapter 2
Powers

Article 15 — Powers of the Authority ¶

For the purposes of enabling the Authority to exercise the competencies
entrusted thereto by virtue of this Law, the Authority shall have the following
competencies:
1. Exercise the competencies entrusted thereto in accordance with the
provisions of this Law through control, audit, review, and examination,
through periodic or surprise visits.
2. Request information, documents, data, evidence and proofs, either in
writing or orally.
3. View any documents, resolutions, papers, data, information,
reports, manual or electronic registers or any electronic systems at
the Controlled Entities, and maintain and keep any copies thereof
regardless of their nature or confidentiality.
4. View any papers of the external auditors concerning the audit of
financial statements of the Controlled Entities, keep them confidential,
and keep any copies thereof.

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5. Accede the electronic systems and programs of the Controlled Entities
to evaluate the degree of safety and protection of information and data
and official registers related thereto, and those related to the entities
and individuals dealing therewith, in coordination and cooperation
with other relevant entities and without prejudice to their prescribed
competencies. The Authority may at its discretion link the electronic
programs and systems of the Controlled Entities with the electronic
systems of the Authority for control and audit purposes.
6. Enter the headquarters of the Controlled Entities without the need to
any prior authorisation.
7. Attend the ordinary and extraordinary meetings of the general assembly
of the Controlled Entities.
8. Attend the meetings of the audit committees at the Controlled Entities.
9. Inspect the Controlled Entities and their Headquarters and the buildings
related thereto without the need to any prior authorisation, and inspect
the persons and private places based on an warrant granted by the
competent public prosecution.
10. Summon the officials or employees of the Controlled Entities or any
other person whose interrogation is necessary for the purpose of
examining the reports and conducting administrative investigation.
11 View the banking accounts of the Government and the Controlled
Entities.
12. Ask the Controlled Entities to present the bank accounts and personal
information of any natural or corporate person, for the purpose of
examining reports and conducting administrative investigation, taking
into consideration the legislations in force.
13. Cooperate with and seek the assistance of the security services and
police in the Emirate and other Emirates, each within its competencies,
to conduct investigations and inquiries and to collect evidence and
facts, and for escort in case of entry to any places and inspection
thereof.
14. Temporarily suspend the employee or the assigned person from

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working at the Controlled Entity, for investigation purpose, for a period
that does not exceed six renewable months, in accordance with the
controls and procedures stipulated in the Regulation of Anti-Corruption
Procedures, as follows:
a. based on the approval of the Crown Prince, in the case of Senior
Governmental Employees and Officials of Controlled Entities.
b. By a resolution of the Chairman of the Authority, in the case of
employees of the Controlled Entities.
15. Assign the internal auditor at the Controlled Entity to carry out any
tasks deemed necessary after informing the Chairman of such Entity
or as deemed appropriate by the Authority.
16. Entrust any activities of the Authority to any Entity or seek the
assistance of technicians, experts and consultants, for reasons
deemed appropriate by the Authority.
17. Grant any powers stipulated in this Article to any employees of the
Authority or whomever is assigned to carry out any tasks of the
Authority by a resolution of the Chairman thereof.

Article 16 — Seek the Assistance of Experienced and Competent Persons ¶

The Authority may, for the purpose of assuming the duties and competencies
entrusted thereto by virtue of the provisions of this Law, seek the assistance
of any experienced and competent persons deemed appropriate.
Section 4
Control and Audit
Chapter 1
Control and Audit Sector

Article 17 — Director General of the Sector ¶

The Control and Audit Sector shall have a National Director General to
be appointed by a Crown Prince Resolution based on the proposal of the
Chairman of the Authority.

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Article 18 — Competency of the Sector ¶

The Sector shall conduct the control activities stipulated in this Law over
the Controlled Entities, through the powers prescribed for the Authority in
accordance with the provisions of this Law.

Article 19 — Control Activities ¶

This includes the control activities carried out over the Controlled Entities
as follows:
1. Financial Control
The Authority shall conduct financial control over all operations of the
Controlled Entities in order to ensure the extent of their relevance and the
appropriateness of their accounts and their legitimacy according to the
work methodology adopted by the Authority and the framework applied
thereby, through the following:
a. Audit the annual financial statements of the Government and express
opinion thereon, and issue a report including the results of the audit.
b. Audit the separate and combined financial statements of the Controlled
Entities taking into consideration the laws of the Controlled Entities as
deemed appropriate by the Authority.
c. Review the separate and combined annual financial statements of
the Controlled Entities whose laws require an auditor for the audit
the financial statements, and examine the work papers and auditors’
reports, to verify that the financial statements fairly reflect the situation
or financial performance of the Entity, as well as the quality of the
audit carried out thereby according to the approved auditing standards
and other rules determined by the Authority as deemed appropriate
thereby, and submit the relevant reports.
d. Examine the financial operations carried out by the Controlled Entities
by practicing all its activities and works.
e. Examine the information, documents and papers related to all bank
accounts of the Controlled Entities to ensure their management in
conformity with the approved control systems.

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f. Verify the validity of the calculation, completion and collection of public
revenues and financial returns resulting from the Controlled Entities’
provision of services and practice of activities, including without
limitation the fees, prices, tariffs, fines, proceeds of the sale, earnings,
and other revenues.
g. Verify that the expenditures of the Controlled Entities are made in
conformity with the items of the annual budget that is approved and
ensure that they are used for the determined purposes in accordance
with the approved powers and in conformity with the approved control
regulations.
2. Control of Compliance and Performance
The Authority shall assume the tasks of control of the compliance and
performance over the duties and activities carried out by the Controlled
Entities, in order to verify the extent of compliance of the Controlled
Entities with the laws and regulations ruling their activities, as well as
the extent of efficiency and effectiveness of their operational activities in
accordance with the work methodology adopted by the Authority and the
framework applied thereby through the following:
a. Verify the integrity of the Controlled Entities’ application of the
legislations, policies, regulations and resolutions related to the field of
their work or issued thereby or regulating their activities, in coordination
with the competent authorities.
b. Review and examine the purchases at the Controlled Entities to ensure
the validity of their implementation or approval in accordance with the
laws, regulations and policies regulating them.
c. Examine and review the resolutions, procedures and administrative
practices at the Controlled Entities with regards to their human
resources, in terms of appointments, promotions, rewards, allowances,
adjustments, and others, to ensure the validity of these resolutions
and their conformity with the laws, regulations and policies regulating
the same.
d. Verify the compliance with the rules and regulations of governance,
accountability and responsibility approved thereat.
e. Review the extent of the efficiency of the optimal use of available

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resources in achieving the required or planned outputs
f. Evaluate the extent to which the Controlled Entities achieve their
objectives and contribute in achieving the general objectives and
strategic plans of the Government.
g. Review the extent to which the Controlled Entities meet the targeted
performance indicators.
h. Verify that all works were completed at an appropriate cost and with
the required quality, and at the right time.
3. Control over the control systems and their efficiency and effectiveness.
The Authority shall assume its control tasks over the efficiency and
effectiveness of the control systems, in coordination with the competent
entities in the Emirate, when needed, in order to ensure the efficiency
and effectiveness of such systems in the control of all the operational,
financial and electronic activities, as well as the IT and communication
systems at the Controlled Entities, according to the work methodology
adopted by the Authority and the framework applied thereby through the
following:
a. Ensure the extent of availability of the control systems that aim at
protecting the Controlled Entities, as well as the examination thereof
and verification of their procedures, to verify the extent of their
efficiency and determine any deficiencies therein, and recommend any
measures that shall be taken to address such deficiencies.
b. Evaluate the principles of governance and corporate risk management,
performance management, internal audit regulations, internal audit
units, among many others at the Controlled Entities, according to the
best recognised international standards and practices, to determine
the opportunities of development and enhancement.
c. Examine the control procedures related to the information systems,
as well as the applications and programmes of the operational and
financial activities, in addition to their data, communication means
and networks, and examine the data bases, as well as the reports
issued thereby, to ensure their efficiency and effectiveness, and the
achievement of the objectives of the Controlled Entities concerning
the protection and safety of the information, data and official registers

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of the Controlled Entities, and other entities, individuals and persons
dealing therewith.
Section 5
Integrity and Combating Corruption
Chapter 1
Integrity and Anti-Corruption Sector

Article 20 — Director General of the Sector ¶

The Integrity and Anti-corruption Sector shall have a National Director
General to be appointed by a Crown Prince resolution based on the proposal
of the Chairman of the Authority.

Article 21 — Competencies of the Sector ¶

The Sector shall coordinate with other competent entities, to exercise the
competencies of the Authority in terms of strengthening, establishing and
spreading the principles of integrity, transparency, accountability, honesty,
as well as combating Financial and Administrative Corruption at the
Controlled Entities, through the powers of control, research, investigation,
information collection using the prescribed tools entrusted to the Sector by
the Chairman of the Authority in accordance with the provisions of this Law.
Chapter 2
Preventive Measures

Article 22 — Preventive Measures ¶

The Chairman of the Authority or the delegate thereof may, when assuming
his competencies and powers in accordance with the provisions of this
Law, ask the competent public prosecution to take the following preventive
measures:
1. Seize the funds of the person against whom there are sufficient grounds
for suspicion that he has committed a criminal offence due to any
administrative or financial corruption, or any person who possess the

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proceeds of such offence, and prohibit the disposition of such funds,
until completion of the administrative investigation procedures and
adjudication of this case.
2. Temporarily suspend the employee or the assigned person from working
at the Controlled Entity in the interest of the administrative investigation,
for a period that does not exceed six renewable months, and take any
other preventive measures deemed appropriate whether applied in cases
of the employee’s suspension or not, such as the closure of the office of
the employee or banning him from entering to the headquarters of the
concerned Controlled Entity or from using the electronic and information
services or other services designated therefor at the Controlled Entities or
any other entity, or suspending his representative membership at Boards
of Directors and Committees, or any other measures.
3. Seize the funds of the ascendents and descendants and spouse of the
person against whom there are sufficient grounds for suspicion that he
has committed a criminal offence due to an administrative or financial
corruption, and prevent the disposition of such funds if there is justification
for this.
4. Impose a travel ban upon the person suspected of having committed
any Financial and Administrative Corruption, as well as his ascendants
and descendants and spouse, for a period that does not exceed three
months, provided that the matter is raised to the competent court within
eight working days from the date of the ban decision. The court shall
issue its decision within a period that does not exceed five working days
from the date of raising the matter thereto, and it may renew said ban for
one or more periods if needed, in accordance with the applicable rules.
Chapter 3
Administrative Investigation

Article 23 — Investigation for the Public Interest ¶

The consideration of the complaints, reports and administrative investigations
conducted by the Authority concerning any Financial and Administrative
Corruption shall be for the purpose of achieving the public interest, and

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not for deciding upon any administrative and civil disputes or administrative
grievances among the employees, suppliers, contractors or others, or any
other private interest.

Article 24 — Handling the Administrative Investigation ¶

1. The Authority shall discontinue the administrative investigation in case of
evidence insufficiency, invalidity, absence of violation, insignificance, or
any other discontinuation reasons.
2. The Authority shall inform the Controlled Entity or the concerned
competent entity about the violation to impose the disciplinary penalty
upon the violating employees or persons assigned to carry out a Public
Office, recover the public funds which were unlawfully received and
compensate for the damages caused thereby if necessary, provided that
the Authority is informed of the decisions on the actions taken within
fifteen days from the date of reporting the violation.
3. The Authority shall refer the administrative investigation papers to the
competent public prosecution when the administrative investigation
reveals any suspicion of a criminal offence, without prejudice to the
provisions of Clause (2) of this Article.
4. The Regulation of Anti-Corruption Procedures shall govern the provisions
and controls of handling the administrative investigation.

Article 25 — Financial Disclosures ¶

1. The Senior Government Employees and Officials of the Controlled Entities
shall submit a periodical financial disclosure when assuming their office
and upon leaving their positions for any reason whatsoever, based on the
Regulation of disclosure issued by virtue of the provisions of this Law.
2. Based upon a resolution of the Chairman of the Authority, for the purposes
of the administrative investigation or at the request of other competent
entities, a financial disclosure may be requested from Senior Government
Employees, Officials of the Controlled Entities, Government employees,
and any natural or corporate person, for the purpose of administrative
investigation. The details of the accounts, balances, and bank transactions

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may be requested in coordination with the competent entities, based on
the Disclosure Regulation. Such Entities shall totally cooperate with the
Authority to this effect.
3. The Disclosure Regulation shall determine the deadlines of the financial
disclosures as well as the categories which are exempt from submitting
a financial disclosure and the updates of such disclosures and any other
controls, provisions and rules deemed appropriate by the Authority to
implement the regulation.
Chapter 4
Guarantees

Article 26 — Protection of Notifiers and Witnesses ¶

1. The Authority shall provide the necessary protection to the Notifiers or
the Witness according to the controls and procedures stipulated in the
Regulation of Anti-Corruption Procedures, including the following:
a. Provide the necessary protection at the place of residence, if needed,
in coordination with the security entities and police in the State.
b. Not to disclose the identity of the Notifier or Witness or any information
referring thereto.
c. Protect the Notifier or the Witness at his place of work and ensure that
he is not exposed to any discrimination or mistreatment.
2. For the purposes of the implementation of the provisions of this Law,
reporting to the Authority any financial and administrative violations
shall not be considered as a breach of the legislations and agreements
related to information non-disclosure and confidentiality, whether at the
Controlled Entity where the Notifier works or deals therewith.
3. No person may be subject to any penalty just because he has reported
or witnessed on an Financial and Administrative Corruption, unless such
reporting is fake or vexatious. The Notifier or the witness who incurs
damage, contrary to the provisions of Clauses 1 and 2 of this Article, may
seek appropriate compensation from the person who has caused this
damage.
4. The Regulation of Anti-Corruption Procedures shall regulate the controls
and procedures of the mechanism of violations, including all the obligations

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of the Notifier, as well as their protection, remuneration, and the penalties
prescribed for fake and malicious reporting.

Article 27 — Remuneration of the Notifiers and Witnesses ¶

A material or in-kind reward may be granted to any person who provided
fundamental information that led to the detection of an administrative or
financial corruption, according to the controls established by the Authority
in the Regulation of Anti-Corruption Procedures.

Article 28 — Exemption and Reduction of the Penalty for the Public Interest ¶

1. Based upon the approval of the Ruler and the recommendation of the
Crown Prince, may be exempt from the prescribed penalty whomever was
collaborating or engaged in the Financial and Administrative Corruption
and has reported the perpetration of such corruption before the detection
thereof, particularly if this has led to the collection of any evidences
deemed necessary for the condemnation of the other partners in the
corruption, or in case such reporting was made following the detection of
the corruption and contributed in determining the remaining violators or
recovering the public funds.
2. The Authority, upon referring the Financial and Administrative Violations to
the public prosecution in the cases indicated in Clause 1, may recommend,
as per the controls and procedures stipulated in the Regulation of Anti-
Corruption Procedures, to mitigate the penalty as deemed appropriate for
the interest of the administrative investigation.

Article 29 — Settlement and Recovery of the Public Funds for the Public Interest ¶

The Chairman of the Authority may, according to the controls and procedures
stipulated in the Regulation of Anti-Corruption Procedures, discontinue the
administrative investigation when reaching a settlement with any person
who had committed a financial or administrative violation, if such settlement
has resulted in the recovery of the public funds, subject-matter of the
administrative investigation, and in case such person has provided any

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information deemed important for the public interest and has cooperated
with the governmental entities in this regard.
Chapter 5
Regulation of Anti-Corruption Procedures

Article 30 — The Regulation of Anti-Corruption Procedures for the Financial and ¶

Administrative Violations shall be issued by a resolution of the Chairman of
the Authority including the following:
a. Mechanism of reporting the Financial and Administrative Violations.
b. Rules of administrative investigation regarding the violations of the
Financial and Administrative Corruption.
c. Rules of handling the administrative investigation.
d. Regulation of Notifiers and witnesses.
e. Controls of settlement and recovery of the public funds for the public
interest.
f. Any rules or procedures that aim at achieving the objectives of the
Authority through administrative investigation.
Section 6
Controlled Entities
Chapter 1
Controlled Entities

Article 31 — Controlled Entity ¶

1. The Authority shall assume all the competencies, duties and responsibilities
inside and outside the State, taking into consideration the legislations to
be implemented at the following Controlled Entities:
a. Local departments, municipalities, authorities, institutions, councils,
general secretariats, agencies, diwans, police, local security entities,
centres, offices, universities, institutes, funds, markets, and all
public corporate persons affiliated to the Government, as well as the
companies which are totally and directly owned by the Government.
b. The companies which are wholly owned by governmental entities or
companies, whether directly or indirectly, jointly or individually, and

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the companies in which the Government or the governmental entities
or companies have shares, directly or indirectly, jointly or individually,
with a percentage that exceeds 25% of their capital.
2. The Crown Prince may assign the Authority to exercise its competencies
over any entity where the Government has shares of less than the
percentage aforesaid in the previous paragraph or that is directly or
indirectly financially supported by the Government.
Chapter 2
Responsibilities

Article 32 — Responsibilities of the Controlled Entities ¶

Every Controlled Entity shall abide by the following:
1. Enhance the culture and concepts of integrity, honesty and
responsibility among its employees and ensure that they abide by the
rules of professional behaviour which are applicable at the Controlled
Entity, and take the disciplinary actions against the violators.
2. Separate the supervisory, executive and controlling roles, determine
the powers, and design the administrative structures in a way that
enables accountability and responsibility.
3. Adopt specific procedures to collect, manage and disburse funds
including the procedures of purchases and the management and
implementation of contracts at the Controlled Entities.
4. Abide by the internal audit regulation including all the procedures and
controls set to provide assurances about the completion of operational
activities of the Controlled Entities with efficiency and effectiveness
as well as the extent of validity of their financial reports and about
compliance with the legislations and regulations in force.
5. Transparency and simplification of the procedures and automation of
the services provided by the Controlled Entity.
6. Abide by the rules and regulations issued by the Chairman of the
Authority while assuming the competencies stipulated in their

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establishment laws, as well as the laws, regulations and procedures
regulating the same.
7. Inform the Authority about Financial and Administrative Corruption
upon detecting any violation according to the provisions of this Law,
and refer their investigations concerning the violations falling under the
competencies thereof to the Authority with all reports, and resolutions
on actions taken within a duration of maximum five working days from
the date of issuance thereof. The Authority may verify the integrity
of the procedures adopted by the Controlled Entities regarding the
Financial and Administrative Violations, and take any actions deemed
appropriate in this regard. In case the Controlled Entity proceeds with
the administrative investigation procedures with regards to violations
related to Financial and Administrative Corruption and discovers that
any employees of other Controlled Entities were engaged in such acts,
then said Controlled Entities shall refer the matter to the Authority to
conduct an administrative investigation.
8. Prepare the financial statements of the Controlled Entity according to
the standards issued by virtue of the applicable legislations, provided
that the Authority obtains a copy of such statements within the period
of time determined by the Authority.
9. Taking into consideration the competencies of the Authority concerning
the audit of the financial statements in accordance with the provisions
of this Law, an auditor shall be appointed for the audit of the financial
statements in accordance with the Rules of Appointment of Auditors and
Standards for Auditing Financial Statements of the Controlled Entities
issued by the Authority. In case the law or regulation of establishment
of the Controlled Entity does not provide for the appointment of an
external auditor and an Auditor has been appointed thereto, then the
Authority shall take the adequate procedures to verify the validity of
the financial statements.
10. Appoint an Internal Auditor and provide him with the resources, powers,
authority and independence required for carrying out his tasks.

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Article 33 — Responsibility of the Employees of the Controlled Entities and the Persons ¶

Dealing therewith
1. Every employee at the Controlled Entity and every person assigned to
occupy a Public Office or position shall assume the following:
a. Work through the scope of the job responsibilities assigned thereto,
provided that the Controlled Entity where the employee or the assigned
person works takes into account all the responsibilities prescribed
thereto in accordance with the provisions of the Law.
b. Abide by all the laws, rules, regulations, procedures, job conduct rules
applicable at the Controlled Entity.
c. Abide by the Regulation of Integrity and Transparency issued by the
Authority.
d. Report to the Authority any Financial and Administrative Corruption
upon detection thereof.
2. Any company or entity or individual dealing with a Controlled Entity
– each within their own competencies – shall abide by the applicable
legislations, regulation and procedures, and shall inform the Authority
about any Financial and Administrative Corruption upon its detection.

Article 34 — Responsibility of the Auditors of the Controlled Entity ¶

The Auditor and the Internal Auditor at the Controlled Entity shall abide by
the standards, rules, professional methodologies issued by the Authority, and
shall inform the Authority about any Financial and Administrative Corruption
upon its detection.
Section 7
General and Final Provisions
Chapter 1
General Provisions

Article 35 — Submittal of the Legislations to the Authority ¶

The Authority shall be provided with the draft-legislations related to the

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competencies of the Authority in accordance with the provisions of this Law,
to express its opinion on this matter.

Article 36 — Law Enforcement Capacity ¶

The Chairman of the Judicial Department shall issue, in agreement with
the Chairman of the Authority, a resolution determining the Authority’s
employees having the capacity of judicial enforcement officers, concerning
the violations falling under their competencies in accordance with the
provisions of this Law.

Article 37 — Cooperation with the Authority ¶

1. The Authority shall assume the competencies and powers prescribed
thereto according to the provisions of this Law without prejudice to the
competencies prescribed to other relevant Government entities, and all
such entities shall cooperate with the Authority – each within their own
competencies – to enable it to exercise its competencies and powers.
The Authority shall exercise said competencies and powers over the
assets and interests of the Controlled Entities outside the State as per
the applicable legislations, in coordination with the competent entities
and in accordance with the regulations in place.
2. The Authority, if need be, and in case any Controlled Entities subject to
the provisions of this Law rejects allowing any employees of the Authority
to assume their duties as legally prescribed, may submits an request to
the Judicial Authority to take the procedures of preserving the data or
information or treasuries or funds or devices or places where the required
data is available.
3. In case there is a dispute between the Authority and any Controlled
Entity in terms of the final results or recommendations provided by the
Authority, then the matter shall be raised to the Crown Prince to take the
appropriate decision to this effect.
4. In case there is a dispute between more than one Controlled Entity
concerning the competency related to the administrative investigation of

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any violation related to Financial and Administrative Corruption, then the
Authority shall be the Competent entity to settle the dispute.

Article 38 — Penalty for Impeding the Work of the Employees of the Authority ¶

Without prejudice to any more severe penalty provided for in any other law,
shall be sentenced to imprisonment for a duration that does not exceed a
year and to a fine of not less than ten thousand Dirhams and not more than
(1,000,000) one million Dirhams, or to both penalties whomever:
1. Does not respond to the summon issued by the Authority.
2. Makes a malicious reporting to the Authority.
3. Refrains from reporting a Financial and Administrative Corruption to the
Authority.
4. Refrains from submitting any documents, resolutions, papers, data,
information, reports or registers required by the Authority, within the
deadlines set therefor, or in case of refraining from providing his statements
or testimony regarding a Financial or Administrative Corruption case
under consideration.
5. Refrains from or performs any act or behaviour that may impede the work
of the Authority and may prevent it from exercising its competencies or
powers.
6. Attempts in any way or any form to impede the work of the Authority or
to exercise influence on the employees of the Authority while carrying out
their duties or abuse them.
7. Exposes any Notifier or witness of a Financial or Administrative Corruption
to a verbal or physical abuse, and harms them because of reporting
corruption.
8. Refrains from submitting a financial disclosure or submits invalid data
in this regard, contrary to the provisions of this Law and the Disclosure
Regulation.

Article 39 — Applicability of Laws ¶

1. The Authority shall be subject to the laws and regulations applicable at

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the Government, for the matters which do not have any special provision
in this Law or in the rules and regulations issued for the implementation
thereof.
2. The National employees of the Authority shall be subject to the Law of
Civil Retirement Pensions and Benefits applicable in the Emirate.
Chapter 2
Final Provisions

Article 40 — Repeal of a Law ¶

1. Aforesaid Law no. (14) of 2008 shall be repealed, provided that the
regulations and resolutions issued pursuant thereto remain effective
consistently with the provisions of this Law, until issuance of the
regulations and resolutions implementing the provisions of this Law.
2. Any provision contrary to the provisions of this Law shall be repealed.

Article 41 — Date of Enforcement ¶

This Law shall be published in the Official Gazette, and become effective
from the date of its publication.
Issued by us in Abu Dhabi
On: :06 August 2020
Corresponding to 16 Dhi Al-Hijjah 1441 Hijri
Khalifa bin Zayed Al Nahyan
Ruler of Abu Dhabi

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Executive Council
Resolutions
Executive Council Resolutions

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