Federal Law by Decree Concerning the Emirates Accountability Authority

Article 1 ¶

In applying the provisions of this Law by Decree, the following words and expressions shall have the meanings ascribed thereto, unless the context requires otherwise (definitions include): State; President of the State; Union; Government; Authority; Competent Authorities; Regulated Entities; Chairman of the Authority; Vice-Chairman; Regulations of the affairs of the Chairman of the Authority; General Managers; Executive Management; Senior Officials: Ministers and senior federal employees appointed by Federal Decrees. The Minister is a member of th[e Cabinet]...; Minister; Official; Officials of the Regulated Entities; Employee; Public Position; Regulations of Human Resources; Private Business; Control; Control Laws; Financial and Administrative Violations; Financial and Administrative Corruption; Financial statements or final account; Rules for appointing Auditors and standards for Audit financial statements of Regulated Entities; Anti-Corruption Procedures Regulations; Integrity and transparency Regulation; Disclosure Law; Auditor; Internal Auditor; Reporter; Witness; General Organisational Structure.

Part Two The Authority Objectives, and the Regulations of its affairs
Chapter One Authority Affairs

Article 2 — Introduction to the Authority ¶

1. The Emirates Authority is the supreme body for financial Control, accounting, integrity and trans[parency in the State]...

Article 3 — Law by Decree Objectives ¶

This Law by Decree aims to strengthen Control of public funds and regulate the Authority contributio[n to combating corruption]...

Article 4 — Authority Headquarters ¶

The Authority Headquarters shall be in the capital, and its branches may be established in any of th[e Emirates]...

Article 5 — Authority Financial Affairs ¶

1. The Authority shall have an independent budget, and the Chairman of the Authority shall prepare t[he draft budget]...

Chapter Two Formation of the Authority

Article 6 — Organisational Structure ¶

The Chairman of the Authority shall issue the general organisational structure of the Authority afte[r approval]...

Chapter Three The Chairman of the Authority, the Vice-Chairman, the General Managers and the employees

Article 7 — The Chairman of the Authority and his Assistants ¶

1. The Authority shall have a Chairman who is a citizen of the State, who shall be appointed by a Fe[deral Decree]...

Article 8 — Chairman of the Authority Duties ¶

The Chairman of the Authority shall exercise the duties assigned to him in accordance with the provi[sions of this Law]...

Article 9 — Termination of the Chairman of the Authority Service ¶

The Chairman of the Authority service shall come to an end for any of the following reasons: 1. Resig[nation]...

Article 10 — The Legal Oath ¶

1. The Chairman of the Authority takes the following legal oath before the President of the State be[fore assuming his duties]...
"I swear by God Almighty to be loyal to the State of the United Arab Emirates, to respect its constit[ution and laws]..."

Article 11 — Authority Employees ¶

1. The Authority shall compose of a sufficient number of employees with experience, competence, and [integrity]...

Article 12 — Independence and Objectivity ¶

1- The Chairman of the Authority, the Vice-Chairman, the General Managers, and the employees of the [Authority shall exercise their functions independently]...

Article 13 — Work Controls on the Authority ¶

All printed or electronic documents, decisions, papers, data, information, reports, papers, records,[...] shall be treated confidentially.

Article 14 — Implementation of the Authority Recommendations ¶

The Authority shall inform the heads of the Regulated Entities and the competent ministers of the re[sults of its control and audit work]...

Part Three Competencies and Powers of the Authority
Chapter One Competencies

Article 15 — Competencies of the Authority ¶

The Authority shall be responsible for supervising public funds and contributing to its protection i[n accordance with the provisions of this Law]...

Chapter Two Powers

Article 16 — Authority Powers ¶

For the purposes of enabling the Authority to exercise the powers assigned to it pursuant to this La[w by Decree]...

Article 17 — Seek the assistance of whomever with experience and specialisation. ¶

In order to carry out the tasks and powers assigned to it under the provisions of this Law by Decree[, the Authority may seek assistance]...

Part Four Control and Audit
Chapter One Control and Audit Sector

Article 18 — General Manager of the Control and Audit Sector ¶

The Control and Audit Sector shall have a General Manager who is a citizen of the State, who shall b[e appointed]...

Article 19 — Sector Powers ¶

The Sector shall exercise the Control functions stipulated in this Law by Decree over the Regulated [Entities]...

Article 20 — Control Work ¶

The Control activities exercised by the Authority over Regulated Entities shall include the followin[g]:
1. Finance Control
2. Compliance and Performance Control
3. Control over control laws and their efficiency and effectiveness

Part Five Integrity and Anti-corruption
Chapter One Integrity and Anti-corruption Sector

Article 21 — General Manager Integrity and Anti-corruption Sector ¶

Integrity and Anti-corruption Sector shall have a General Manager who is a citizen of the State, who[shall be appointed]...

Article 22 — Sector Powers ¶

The sector, in coordination with other Competent Authorities, shall be responsible for implementing [anti-corruption measures]...

Chapter Two Preventive Measures

Article 23 — Preventive and Precautionary Measures ¶

1. The Chairman of the Authority or his delegate, when exercising his powers in accordance with the [provisions of this Law]...

Chapter Three Administrative Investigation

Article 24 — Investigation for the Public Interest ¶

The work of examining complaints, reports, and administrative investigations undertaken by the Autho[rity shall be for the public interest]...

Article 25 — Administrative Investigation Action ¶

1. Without prejudice to the provisions of other applicable legislation, the Authority shall preserve[...] the confidentiality of investigations.

Chapter Four Guarantees

Article 26 — Protection of reporters and Witnesses ¶

1. The Authority shall coordinate with the Competent Authorities to provide the necessary protection[for reporters and witnesses]...

Article 27 — Reward of Reporters and Witnesses ¶

A moral or material incentive reward may be granted to any person who provided essential information[...] leading to uncovering violations.

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

1. The President of the State, based on the recommendation of the Chairman of the Authority, may be [empowered to grant exemption]...

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

Without prejudice to criminal liability, the Chairman of the Authority may, after the approval of th[e competent authority, settle and recover public funds]...

Chapter Five Anti-Corruption Procedures Regulations

Article 30 ¶

Anti-Corruption Procedures Regulations for financial and administrative corruption violations shall [be issued by Cabinet decision]...

Part Six Regulated Entities
Chapter One Regulated Entities

Article 31 — Definition of the Regulated Entity ¶

1. The Authority shall exercise its jurisdiction, tasks, and responsibilities in the State and abroa[d over the Regulated Entities]...

Article 32 — Regulated Entities Responsibilities ¶

The Regulated Entities shall: 1. Promote the culture, concepts, and systems of integrity, honesty, a[nd transparency]...

Article 33 — Responsibility of the Employees of the Regulated Entity and those dealing with it ¶

1. Every employee of the Regulated Entity and every person assigned to a public service or job there[in shall be responsible]...

Article 34 — Regulated Entities Auditors Responsibilities ¶

The Auditor and Internal Auditor of the Regulated Entity shall comply with the international profess[ional standards]...

Part Seven General and Final Provisions
Chapter One General Provisions

Article 35 — Submittal of the Legislation to the Authority ¶

Without prejudice to the powers assigned to the concerned authorities in the State, draft laws relat[ed to financial control shall be submitted to the Authority]...

Article 36 — Judicial Enforcement ¶

The Minister of Justice, in agreement with the Chairman of the Authority, shall issue a decision spe[cifying employees with judicial enforcement capacity]...

Article 37 — Cooperation with the Authority ¶

1. The Authority shall exercise the competencies and powers assigned to it in accordance with the pr[ovisions of this Law]...

Article 38 — Financial and Administrative Violations ¶

Subject to Clause (7) of Article (15) of this Law by Decree, the following cases and incidents shall[be considered financial and administrative violations]...

Article 39 — Punishment for Confidential Disclosure ¶

Without prejudice to any more severe penalty in any other law, every employee in the Authority shall[be punished for disclosing confidential information]...

Article 40 — Penalty for Obstructing the work of Authority Employees ¶

Without prejudice to any severer penalty stipulated in any other law, a penalty of imprisonment for [obstructing the work of Authority employees shall be imposed]...

Article 41 — Applicable Legislation to the Authority ¶

1- The Laws and Regulations in force in the federal government do not apply to the Authority, except[as otherwise provided]...

Chapter Two Final Provisions

Article 42 ¶

1. The provisions of this Law by Decree do not prejudice any provision of Federal Law by Decree No. [...]

Article 43 — Effective Date ¶

This Law by Decree shall be published in the Official Gazette and shall enter into force after the d[ate of its publication]...

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