General Court of Audit

The General Court of Audit (GCA) is an independent monitoring body concerned with the subsequent monitoring of all state revenues and expenditures in the Kingdom of Saudi Arabia. It is directly linked to the King who receives the output of its work reports. It is the supreme body for public financial monitoring and accounting, and has a legal personality, as well as financial and administrative independence.

The General Court of Audit is composed of a president, appointed by a Royal Order to oversee the court's organization, in addition to a vice president, and a number of employees to perform its duties. The GCA is responsible for monitoring all state movable and immovable funds and ensuring their adequate use and preservation.

The court was established on August 30, 1926, when the Auditing Bureau was founded with the issuance of the first Law of Governance in the Kingdom. On April 6, 1971, a Royal Order was issued approving the law of the General Auditing Bureau. On August 30, 2019, another Royal Order was released, changing its name to the General Bureau for Auditing, which lasted for sixty-five years, until October 11, 2019, its name was changed once more to the General Court of Audit, and some articles of its law were amended.

The work of the General Court of Audit, in accordance with its statutory jurisdiction, revolves around several tasks, including: financial audit and compliance by monitoring all funds, verifying the entities’ implementation of regulations, decisions and instructions, ensuring the accuracy of financial and accounting data, accounts, and records, concluding contracts, and following up on compliance with its project contracts and programs approved in its development plans and annual budget.

The financial audit and compliance work conducted by the court also includes: overseeing the information technology performance, reviewing government accounts for governmental entities, reviewing contracts, reviewing monthly accounting documents for governmental entities, reviewing the financial statements of companies in which the state is involved in, and reviewing revenues, warehouse inspection, and performance control.

A number of public and private entities are also subject to the court's oversight, including: ministries, government departments, and their branches, as well as any body the court is assigned to monitor its accounts by order of the King, private institutions or companies to which the state contributes to their capital or guarantees a minimum profit, provided that the supervision is subject to a special regulation set by the court. Moreover, a Royal Order is issued to determine the extent of this supervision, in accordance with the nature of their work and the extent of their financial relationship with the state, so as not to hinder their activities. The court also monitors public institutions and other departments with an independent budget but receives some funds from the state, in addition to municipalities, as well as spring and water departments.

At the international level, the General Court of Audit occupies the position of Second Vice-Chairman of the International Organization of Supreme Audit Institutions (INTOSAI), as well as the Chairman of its Financial and Administrative Affairs Committee, and the Head of the INTOSAI side of the steering committee for cooperation between the organization and the donor community.

The court also holds the position of President of the Arab Organization of Supreme Audit Institutions (ARABOSAI) and will assume its presidency for a period of three years, from 2022 till 2025.

The court's contributions were not limited to positions in INTOSAI, but even became a member in a number of the court's committees, including the Professional Standards Committee, the Performance Oversight Subcommittee, the Compliance Oversight Subcommittee, the Capacity Building Committee, the Knowledge Exchange and Knowledge Services Committee, the working group on environmental monitoring, the working group on Sustainable Development Goals and key indicators for sustainable development, and the working group on financial modernization and regulatory reform.

The General Court of Audit sponsors a number of development programs at the international level, such as: the monitoring program for the implementation of sustainable development goals, in cooperation with the INTOSAI Development Initiative, in addition to the Saudi program to improve the performance of supreme audit and accounting institutions in developing countries.