The new law, issued by Sheikh Mohammed bin Rashid Al Maktoum, provides the Director of the Financial Audit Authority full powers to adopt a number of measures against employees for dealing with their violations. Such actions relate to temporary suspension, confiscation of necessary documents, and termination of investigations in the case of their unavailability or absence of evidence. In the case of the return of stolen assets and profits, it may be possible to reach an agreement to close the case without judicial intercession, however, maintaining the possibility of applying disciplinary measures.
Article (35) of the amended law gives the Director of the Financial Audit Authority the right to assess, based on the seriousness of the violations committed by the employees. The amended law supplements the legislative act on the establishment of the Financial Audit Authority. In the new law articles (34), (35), and (36) of the original law were replaced by new provisions on investigating violations and the application of disciplinary measures to violating employees, as well as on the establishment of a committee to review complaints.
Within the framework of the amended article (34) of Law No. (24) of 2024, the establishment may notify of the imposition of a fine, and in case of necessity, the Director of the Financial Audit Authority may request a stricter sanction, with the modified decision, requiring a response from the establishment within seven days. The committee can confirm, increase or cancel the sanctions based on the provided evidence.
The committee consists of the chairperson, the executive director of the state establishment and representatives of the Financial Audit Authority and the Higher Legislative Committee. In addition, it considers complaints from employees and officials that have faced disciplinary measures from the Central Committee on Violations and takes their objections into account. In case of minor violations, disciplinary measures may be applied instead of criminal liability.
