2022-06-06

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Law No. 19 of 2013 Regarding the Reorganization of the Audit Bureau

Law No. 19 of 2013 establishes the Audit Bureau, defining its composition, the appointment and tenure of its President and Vice President, and its jurisdiction over state revenues, expenditures, public entities, and contracts exceeding 5 million dinars. It mandates the Bureau to audit financial statements, evaluate performance, and investigate financial losses, while granting it powers to request documents, suspend transactions causing harm to public funds, and impose compensation on responsible officials. Law No. 24 of 2013 subsequently amends Article 24 to clarify the threshold for contract supervision. The law repeals previous regulations establishing the Bureau and sets its effective date upon publication.

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