MUSCAT: Shaikh Ghosn bin Hilal al Alawi, Chairman of the State Financial and Administrative Audit Authority, on Sunday submitted the authority’s 2025 Annual Report to His Majesty Sultan Haitham bin Tarik.
The report outlines the results of the authority’s activities in 2025, a year in which the authority devoted all its resources and capabilities to fulfilling its national mandate, discharging its responsibilities, and achieving its mandated objectives with a high degree of efficiency and professionalism. It also highlights the authority’s effective partnerships at both the institutional and community levels in support of Oman’s journey towards sustainable development.
The authority also provided copies of the report to the Council of Ministers, the State Council, and the Majlis Ash'shura, in accordance with Article (66) of the Basic Statute of the State, promulgated by Royal Decree No 6/2021, and Article (29) of the State Financial and Administrative Audit Law, promulgated by Royal Decree No 111/2011. Under these provisions, the authority is required to prepare an annual report on the results of its work, which the chairman submits directly to His Majesty the Sultan, with copies provided to the Council of Ministers, the State Council, and Majlis Ash'shura before the end of the financial year.
The report covers a wide range of matters arising from the authority’s audit activities, reflecting the discharge of its mandate and the exercise of its audit jurisdiction over government units, authorities, investments, and companies subject to its audit, in accordance with the approved 2025 Annual Audit Plan.
The report was prepared taking into account the objectives of Oman Vision 2040 and the relevant audit manuals, while adhering to the principles, guidelines, and standards of the International Organisation of Supreme Audit Institutions (INTOSAI), particularly those relating to comprehensiveness, clarity, conciseness, accuracy, and objectivity.
Audit work was conducted on the basis of materiality and risk analysis, using a sampling approach. Under this framework, the authority conducted 194 audit engagements, resulting in the issuance of 194 audit reports, whose findings were communicated to the relevant entities. These entities demonstrated constructive cooperation and responsiveness by taking corrective measures to address the audit observations and acting upon the authority’s recommendations. Cases involving suspected criminal offences were referred by the authority to the Office of the Attorney General for appropriate legal action.
The report also highlights the authority’s efforts to promote integrity and combat corruption and presents statistics on financial and administrative irregularities and the measures taken in response to them.
It further outlines the authority’s efforts to follow up on the implementation of the United Nations Convention against Corruption (UNCAC), its participation in meetings and conferences related to the Convention, and its involvement in relevant agreements and committees.
Furthermore, the report details the authority’s efforts to monitor the implementation of the National Integrity Promotion Plan (2022-2030), as well as its review of draft laws, regulations, and systems prepared by entities subject to its audit, together with the observations and comments submitted by the authority on these drafts.
The authority also organised a number of awareness-raising activities and training programmes and developed relevant guidelines aimed at protecting public fund and promoting integrity.
The Annual Report covers a wide range of audit activities involving government units, including the audit of the State’s Final Accounts for 2025, the review of selected activities related to excise tax, and the assessment of measures to combat tax evasion. It also includes reviews of financial and administrative operations, as well as performance assessments of selected directorates, departments, and centres. In addition, the report examines selected development projects alongside digital transformation projects and initiatives implemented by government units and their branches in the governorates.
With respect to authorities, investments, and companies, the report addresses a wide range of financial and administrative matters and includes performance assessments across various sectors, including energy, minerals, investment, the corporate sector, public authorities, and public utilities. The findings of these audits were communicated to the relevant entities, along with the authority’s observations and recommendations.
As part of its efforts to strengthen community partnership, and in line with the principle that protecting public fund is everyone’s responsibility, the authority handled 1,809 complaints and reports in 2025 concerning financial and administrative irregularities, irregularities in the awarding of certain tenders, abuse of official position, and other related matters. These complaints and reports were received through the available communication channels, and the authority completed the review and examination of 88 per cent of the complaints and reports received. The report also highlights the authority’s key media and awareness-raising initiatives aimed at enhancing public awareness and promoting a culture of integrity at both the institutional and community levels. - ONA
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