State Audit Bureau
SAB
Summary
The State Audit Bureau of Qatar is the supreme audit institution of the State of Qatar, constitutionally mandated under Article 117 of the Constitution of Qatar (2003) and governed by Law No. 6 of 2011 (State Audit Bureau Law), which replaced the earlier Law No. 12 of 1997. The President of the SAB is appointed by an Emiri Decree for a five-year renewable term. The Bureau audits all government ministries, public institutions, and majority state-owned enterprises, producing annual audit reports that are submitted to the Emir and the Council of Ministers. The SAB is a member of INTOSAI and ARABOSAI and participates in INTOSAI peer review processes. The 2011 law expanded the SAB's performance audit mandate and strengthened its powers of access to information and records.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Law No. 6 of 2011 Concerning the State Audit Bureau; Constitution Art. 117
- Citation
- Law No. 6/2011 (O.G. 9/2011); Const. Art. 117
- Full text
- Agency website →
Jurisdiction scope
All ministries, government institutions, public corporations, and companies in which the state holds a majority stake; financial, compliance, and performance audit of all public revenues and expenditures.