State Audit Bureau
SAB
Summary
The State Audit Bureau of Kuwait is the supreme audit institution of the State of Kuwait, constitutionally mandated under Article 152 of the Constitution of Kuwait (1962) and governed by Decree-Law No. 30 of 1964 Concerning the Audit Bureau, as subsequently amended. The President of the Audit Bureau is appointed by an Amiri Decree on the recommendation of the Council of Ministers. The Bureau audits all state ministries, public agencies, and state-owned enterprises, producing annual audit reports that are submitted to the National Assembly (Majlis al-Umma). The National Assembly's financial and economic committee reviews audit findings. The Bureau is a member of INTOSAI and ARABOSAI. Kuwait's strong parliamentary tradition means the Audit Bureau's reports receive substantial legislative scrutiny.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | At will (weak protection) |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Legislative review |
Statute
- Name
- Decree-Law No. 30 of 1964 Concerning the Audit Bureau; Constitution Art. 152
- Citation
- Decree-Law No. 30/1964 (as amended); Const. Art. 152
- Full text
- Agency website →
Jurisdiction scope
All state ministries, departments, public bodies, and companies in which the state holds a majority stake; audit of public revenues, expenditures, and property; compliance and financial audit.