# Order 77: Board of Supreme Audit

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COALITION PROVISIONAL AUTHORITY ORDER NUMBER 77
BOARD OF SUPREME AUDIT
Pursuant to my authority as Administrator of the Coalition Provisional Authority (CPA),
and under the laws and usages of war, and consistent with relevant U.N. Security Council
resolutions, including Resolutions 1483 and 1511 (2003),
Noting that the Board of Supreme Audit Law, No. 6 of 1990, (the “Board of Supreme
Audit Law” or the “Law”) names the Board of Supreme Audit as the supreme audit
institution of Iraq,
Understanding that an effective supreme audit institution is needed to (1) provide the
public and government with objective, accurate information about government operations
and financial conditions, and (2) promote economy and efficiency by carrying out a broad
range of financial and performance audits and program evaluations,
Understanding that an effective supreme audit institution can serve as a public guardian
by identifying fraud, waste, and abuse, and by promoting anti-corruption and integrity in
government,
Determined to ensure the independence and effectiveness of the Board of Supreme Audit
of Iraq, while preserving the Board’s basic structure,
Having consulted with the Iraqi Governing Council and the Board of Supreme Audit, I
hereby promulgate the following:
Section 1
Purpose
This Order reestablishes the Board of Supreme Audit as an independent public
institution empowered to enhance the economy, efficiency, effectiveness and
credibility of the Iraqi government. It provides that the Board shall work in
conjunction with the Commission on Public Integrity and Inspectors General of
individual ministries to ensure that the Iraqi government remains honest, transparent
and accountable to the people of Iraq.
Section 2
Board of Supreme Audit
The Board of Supreme Audit Law shall remain in effect except to the extent amended
by this Order:
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� 1) All powers and authorities granted by the Board of Supreme Audit Law to the
now-dissolved Office of the President, Revolutionary Command Council and its
Council Chairman are hereby revoked.
2) Article 1 of the Board of Supreme Audit Law is amended to read as follows:
“First: The Board of Supreme Audit is hereby established as a separate and
independent government institution with juridical personality empowered to
enhance the economy, efficiency, effectiveness, and credibility of the Iraqi
government. The Board shall work in conjunction with the Commission on Public
Integrity and the Inspectors General of individual ministries to ensure that the Iraqi
government remains honest, transparent and accountable to the people of Iraq.
Second: The head of the Board shall be the Board President who shall be
supported by two Deputy Presidents. The Administrator shall appoint the initial
Board President and Deputy Presidents after consultation with the Governing
Council. The terms of these appointments shall end after five years, or one year
after the adoption of a permanent constitution pursuant to the Transitional
Administrative Law, whichever is sooner. The Prime Minister shall appoint
successor Board Presidents and Deputy Presidents for terms of five years, from a
pool of three nominees for each appointment to be submitted by the Higher
Juridical Council. In submitting its nominees, the Higher Juridical Council shall
take account of any views expressed by the Board. A Board President or Deputy
President shall serve no more than two terms, whether or not successive.
Third: The Board President and Deputy Presidents shall be selected without
regard to political affiliation (consistent with applicable de-Baathification policy)
and on the basis of integrity, proven leadership, and training and experience in
accounting, auditing, financial analysis, management analysis, public
administration, or related fields. In addition, the Board President and Deputy
Presidents shall possess demonstrated knowledge, skills, abilities and experience
in conducting audits and performance evaluations.
Fourth: The Board President is at the level of minister and enjoys all the rights and
privileges of a minister, with authority over Board affairs, personnel,
establishment, and budget. The Board President is independent and may not serve
in the cabinet in any capacity.
Fifth: The Board President and Deputy Presidents can be removed from office
only for cause, as determined by the Administrator in consultation with the Iraqi
Governing Council. After the Iraqi Interim Government assumes full governance
authority in Iraq, the Board President or a Deputy President may be removed from
office only by a two-thirds vote in the body vested with national legislative
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� authority, for incapacity, serious misconduct in or out of office, dereliction of
duty, or gross abuse of office.”
3) Article 2 of the Board of Supreme Audit Law, paragraph Fourth, is amended to
read as follows: “Promulgate auditing and accounting regulations, based on
internationally accepted auditing and accounting standards and best practices, and
cooperate with the Commission on Public Integrity to continually improve the
rules, practices, and standards applicable to the management, accounting and
auditing of public funds in Iraq.”
4) Article 2 of the Board of Supreme Audit Law is amended to add at the end the
following paragraphs: “Fifth: Detect through audits and performance evaluations
evidence of corruption, fraud, waste, abuse and inefficiency in matters related to
the receipt, disbursement, and use of public money.
Sixth: Investigate and report on matters relating to the efficient disbursement and
use of public funds as formally requested by the Coalition Provisional Authority,
the Iraqi Governing Council or any successor body vested with national legislative
authority.
Seventh: Refer all allegations or evidence of corruption, fraud, waste, abuse or
inefficiency in the disbursement and use of public funds to the Inspector General
of the relevant ministry or, where appropriate, directly to the Commission on
Public Integrity.
Eighth: Prescribe regulations and procedures for carrying out its duties as the
supreme audit institution of Iraq.”
5) Article 3 of the Board of Supreme Audit Law is amended to read as follows:
“First: The Board shall annually prepare and publish a plan (the “Annual Plan”)
for fulfilling its mission as the supreme audit institution of Iraq. The Annual Plan
shall describe and comment on (a) all anticipated audits and performance
evaluations to be undertaken in the coming year; (b) anticipated areas of
cooperation with the Commission on Public Integrity and Inspectors General of
individual ministries; and (c) any other matter deemed by the Board to be
necessary to the achievement of transparent, accountable, and efficient
government in Iraq.
Second: The Board shall annually prepare and publish a report (the “Annual
Report”) that discusses in detail the audits and performance evaluations
undertaken over the previous twelve months. The Annual Report shall include a
statement of audits, evaluations, and related work initiated by the Board. It shall
also include a statement of audits, evaluations, and related work initiated upon
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� formal request by the Commission on Public Integrity, the Coalition Provisional
Authority, the Iraqi Governing Council, or the body vested with the national
legislative authority. The Annual Report shall further assess the overall adequacy
and effectiveness of government measures taken to ensure efficiency and
transparency in the use and disbursement of public funds in Iraq, and include any
legislative or other proposals determined by the Board to be necessary to the
fulfillment of its duties as a supreme audit institution.
Third: The Board shall publish and widely disseminate the final results of its work
product, including all audits and performance evaluations, plans and reports. At
least quarterly, the Board shall publish a list of its recent audit reports and
distribute the list as widely as possible, using the Internet if available. All reports
shall be made available to the press and any interested person upon written
request. This Section does not apply to information classified for national security
purposes by authorized agencies.
Fourth: The Board shall establish procedures for preparing and submitting to the
body vested with national legislative authority the Annual Plan and the Annual
Report within 90 days of the end of each fiscal year.”
6) Article 7 of the Board of Supreme Audit Law is amended to add at the end the
following paragraphs: “Fourth: When records necessary to conducting a Board
audit or performance evaluation are not made available to the Board within a
reasonable time, the Board shall make a written request to the Inspector General of
the ministry under review. The request shall state the authority for inspecting the
records and the reason for the inspection. The relevant ministry has 20 days to
make the records available to the Board or describe the basis on which the records
are being withheld. If the Board is not satisfied that reasonable ground exist for
withholding the records, the Board may refer the matter to the Commission on
Public Integrity for further investigation and, if necessary, enforcement of relevant
disclosure obligations.
Fifth: The Board shall have the authority to audit classified programs and issue
classified reports, so long as the auditors have the proper security clearance and
protect the classified information pursuant to all applicable laws and regulations.”
7) Article 8 of the Board of Supreme Audit Law is suspended.
8) Article 9 of the Board of Supreme Audit Law is amended to read as follows: “The
Board shall have authority to perform financial evaluations of public contracts and
to ensure that government grants, loans, facilities and privileges are employed for
the purposes for which they were offered or loaned.”
CPA/ORD/18 April 2004/77
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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