Scope of the Board Work It comprises the following parties:
State offices and Govt. sector which deals with the public wealth in taxing , expending , planning, exchanging, trading, or service producing are subjected to the Financial Control.
Courts are exempted from the rule of Para (A) concerning their legal specialties.
3. Mixed sector companies, societies and consultant offices
The Board Scope Work Mechanism of The Performance Evaluation Department
Specialized Audit Teams The department of performance evaluation is currently responsible for conducting specialized controls and audits by means of specialized technical audit teams on limited activities relating to health, engineering, agricultural, irrigation and environmental issues. The work of these teams is confined to auditing technical activities and ascertaining that the acknowledged standards used to measure work performance in the said activities are complied with. The underlining variation of the standards and parameters for measurement is prone to different activities managed by the performing units. The specialized audit teams work mechanism can be summarized as follows:
Make inventory of and survey the offices and entities within the above mentioned areas before fulfillment of the audit process.
Identify the offices and units to be included in the audit teams work plan during the year of audit, taking into account activity scale and number of the members in the audit team tasked with audit as well as their scientific and technical majors relative to that activity.
Examine the proposed plan and identify the auditees based on the aforementioned capacities.
Approve the audit team work plan after underlining the number and type of offices and units to be audited during the relative year provided that the plan include the time period proposed to audit each unit according to the number of audit team members and calculating the standard unit of audit (day/auditor) as per each auditor.
The specialized audit team concerned reviews and examines all the administrative and technical aspects relevant to the office and unit to be audited in addition to the standards that should be maintained while auditing as well as taking into account the technical and administrative activity in order to identify the technical and administrative productivity of its performance with regard to the quality.
Each audit team develops a work program for each unit being audited and determines the responsibility of the chief and members of the audit team for the works conducted while processing audit, followed by a collective participatory discussion for all the audit-arising remarks to prepare the preliminary text of the report.
The preliminary text of the report is discussed with the chief and staff of the relevant auditee undertaking the responsibility of the comments and remarks presented in the report. At this point some of the remarks and comments resulting from the discussion are worked out after presenting the evidence that proves the validity of the case.
As the discussion process with the relevant office comes to its end, the audit team prepares the pre-final text of the specialized audit results. These results are reported to the final discussion with the technical and administrative staff of the BSA (performance evaluation department) for the final text preparation and inform the relevant office on the remarks and comment resulted from the audit.
develop a special record to track the remarks and comments in the report for following up with the relative offices and units.
Federal Board of Supreme Audit (FBSA) conducts its role through control and audit work on public funds, if any,
In the Presence of President of Federal Board of Supreme Audit (FBSA), Dr.Salah N. Khalaf , a deliberative meeting was held on 22/Aug./2019,