Amman, Dec. 23 (Petra) -- Audit Bureau President Radi Hamadin said the Bureau continues to carry out its oversight mandate with full independence and a high degree of professionalism, guided by the institutional values of impartiality and objectivity and in line with international standards for supreme audit institutions issued by the International Organization of Supreme Audit Institutions (INTOSAI).
Speaking at a press conference on Tuesday to present the Bureau’s 73rd annual report for fiscal year 2024, Hamadin said adherence to these standards enhances the credibility of audit outputs and reinforces the Bureau’s standing as the country’s highest oversight authority.
He said the report presents the results of audits and oversight of the executive branch with the aim of fostering constructive institutional integration among branches of government and entities subject to oversight, strengthening integrity and transparency frameworks, and advancing accountability. He underscored that the Bureau views oversight as an instrument for development and institutional reform rather than a procedural formality.
Hamadin said the 2024 report reflects the Bureau’s modernization and development agenda, noting substantial progress in audit methodologies and practices during the year. These included the adoption of modern, internationally compliant audit approaches and a revised mechanism for discussing audit findings with audited entities to accelerate and improve corrective action.
He highlighted continued investment in enhancing staff technological capabilities through training on the Bureau’s internally developed audit task management and documentation system and the audit findings tracking system, which contributed to faster response times and more effective follow-up. He added that a plan was also developed to expand risk-based post-audit, supported by in-depth analysis of the operational status of audited entities, in step with technological advancements and efficiency objectives.
According to the report, the activation of automated monitoring systems, particularly the internally developed audit output tracking system, strengthened coordination with audited entities, improved monitoring efficiency, and reduced the time required to finalize audit outputs, positively affecting response rates and audit quality.
Hamadin said the 2024 report was issued in a new format, structured into four main sections to improve readability and facilitate access to accurate information. The first section covers institutional performance, key achievements, applied methodologies, and modernization plans. The second presents audit results for ministries, government departments, independent bodies, and public universities. The third addresses local administration entities, including municipalities, joint services councils, and the Greater Amman Municipality. The fourth includes audit results for companies in which the government owns 50 percent or more of shares.
He noted that presenting findings in distinct sections reflects a shift toward performance- and impact-oriented reporting and reinforces the "value for money" approach by linking public resource utilization to economic and social outcomes.
Hamadin said the Bureau achieved financial savings of JD22.3 million in 2024 through 123,369 audit tasks totaling 444,766 working hours, carried out by 294 auditors. Audit effort distribution comprised 49 percent post-audit, 24 percent follow-up on findings, 15 percent participation in committees, 9 percent pre-audit, and 3 percent surprise inspections.
He added that 11,050 technical engineering oversight tasks were completed during the year by 38 engineers, with 80 percent related to participation in government committees, 18 percent to follow-up activities, and the remainder to field inspections and technical audits.
The report recorded 1,078 violations and observations across 115 oversight findings, in addition to 3,279 violations and observations documented in 1,003 review memoranda. As a result, 11 cases were referred to the judiciary and eight to the Integrity and Anti-Corruption Commission on suspicion of corruption. The Bureau also issued 46 decisions to recover improperly disbursed expenditures and 41 decisions for the immediate collection of funds owed to the state treasury.
Hamadin said the overall response rate to oversight findings reached 59 percent in 2024, up from 48 percent in 2023 and 21 percent in 2022.
He said the report included, for the first time, specific recommendations for each violation and observation, accompanied by agreed timelines with audited entities to ensure timely corrective action. He added that the project to develop internal audit units within entities under the Bureau’s oversight accounted for 10 percent of audit staff effort in 2024, including the evaluation of 166 internal audit units and training programs for 612 government employees from 162 entities.
On the international level, Hamadin said the report reaffirmed the Bureau’s role as an accredited oversight body for auditing loans and grants provided by the World Bank and other donor and lending institutions, noting that 33 audit reports were issued in this capacity during 2024.
Within its national mandate, the Bureau also audited the budgets of 35 political parties in accordance with relevant legislation, in a manner that supports transparency and accountability.
Hamadin reviewed the Bureau’s participation in international, regional, and Arab forums, as well as cooperation agreements and memoranda of understanding with counterpart oversight bodies and audit institutions. He also highlighted training and capacity-building programs implemented in partnership with international audit organizations and professional associations.
He said the Bureau continued to strengthen engagement with citizens as essential partners in the oversight system, handling complaints with diligence and transparency. During 2024, the Bureau received 435 citizen complaints, which resulted in 15 audit findings, accounting for 13 percent of total findings issued during the year.
Hamadin said this approach reflects the Bureau’s commitment to prioritizing citizen feedback and facilitating complaint submission procedures, contributing to increased public trust in oversight institutions.
He said the citizen remains the focus and objective of the oversight process, stressing that safeguarding public funds is a national and ethical responsibility that directly affects service quality and public confidence in state institutions.
Looking ahead, Hamadin said the coming period will see comprehensive oversight missions across all entities included in the audit plan, with increased emphasis on monitoring outcomes and strengthening response effectiveness through enhanced follow-up mechanisms and coordination. He said these efforts aim to improve performance, ensure sound resource management, and accelerate public sector reform.
He underscored the Bureau’s commitment to fulfilling its national mandate with professionalism and independence, developing oversight tools and methodologies, protecting public funds, and reinforcing transparency and accountability in support of comprehensive modernization efforts, in line with royal directives.
//Petra// AJ
