The relationship between The House Of Representatives and The Audit Bureau Of Jordan is considered as a complementary and pivotal relationship which is represented by the role undertaken by the Audit Bureau in exercising its constitutional and legal powers over the entities subject to it, in addition, The Audit Bureau is the supreme financial supervisory apparatus in The Hashemite Kingdom of Jordan that acting on behalf of the parliament to oversee the actions of executive branch and its affiliated institutions especially that it protect the government funds through its oversight role which specified by the Audit Bureau Law No.(28) of the year 1952 and its amendments.

The message of The Audit Bureau is represented by exercising all its tasks that related to the financial oversight and fulfilling the governmental plans and promoting the  governmental performance in addition to follow up the legal oversight over the decisions issued with regard to the financial violations and others, provided that the bureau has to display its oversight activity before the House of Representatives as it has the inherent jurisdiction in monitoring the actions and works of the executive branch and holding it accountable for the results of its actions and the policies of implementing its decisions.

The Audit Bureau seeks to achieve many goals of which maintaining the public fund (money) and confirmation its safety legally and effectively, in addition to work on the development of the public fund management and verification of the exchange validity according to the regulations, laws, and instruction in force, and drawing attentions to the deficiencies in the financial and administrative legislations that applied, and suggestion of its treatment and processing means, in addition to cooperation with the national, regional, and international institutions to promote the oversight action and confirmation the safety of the implementation of environmental legislations in force, moreover, verification that administrative  decisions and measures are applied according to legislations in force.

Based on what have mentioned above , The Audit Bureau has  main and central role that assists The House Of Representatives to exercise both its oversight, and legislative roles, in which there is a coordination between The Audit Bureau and The House Of Representatives in order to discuss the monthly and annually reports that the bureau prepares which include the most important achievements that related to the value of governmental financial savings resulted from the bureau contribution in reducing the public financial expenses or increasing the collecting of public governmental revenues and then discussing the violations that are monitored by the bureau.

And this is completed in accordance with the institutional frameworks in The House Of Representatives , especially The secretariat General of The House that coordinate the mechanism of discussing those reports and preparing summaries of the most important oversight outputs that applied , furthermore, following up the recommendations issued by The House Of Representatives then implementing them by The Executive Branch in coordination with various monitoring directorates in the bureau in order to apply those recommendations.

When accessing the roles that the bureau performs in accordance with the law of The Audit Bureau, we find that these roles form the scientific and institutional base which make the MPs exercise their oversight roles during asking the questions and interrogations and others, and these missions set out depending on monitoring the state imports, its expenditures, and the account of deposits , loans and settlements as stipulated in this law , besides, providing the consultations to accounting fields of the official apparatus that subject to the bureau monitor , in which the audit bureau presents annual report per financial year to The House Of Representatives, and this report contains the summary of the oversight actions of the audit bureau in the auditing field and monitoring the state imports and its expenditures in addition to provide the legal and financial violations committed by the governmental departments and institutions that the bureau authorized to monitor , its responsibility and its notices for these violations at the beginning of every ordinary session or when The House requests that, moreover, the law grants the Head of Audit Bureau the authority to present special reports to The House of Representatives to draw its attention to the matters that have to be discussed soon.

With accordance to the law assigned for it , The Audit Bureau is characterized with career and institutional stability to be enabled to exercise its tasks, in which it is not allowed to isolate , transfer, or refer the head of the bureau to retirement or to impose behavioral penalties on him except with the approval of The House Of Representatives if it combined in a session or with the approval of the king based on recommendation by The Prime Minister if The House is not in the session , provided that when the House combines , it has to be notified with measures taken against it with the necessary clarifications.

Depending on what have been mentioned above , it may be said that The Audit Bureau supports The House Of Representatives when it is authorized to oversight the actions of Executive Branch, on the other hand, The House Of Representatives supports The Audit Bureau through issuing legislative texts that support the independence of the bureau legally, financially, and functionally to enable it to perform its role as required , and to notify the people of the reality of the economic and financial situations in the kingdom .

Moreover, The House Of Representative  used to discuss the reports of The Audit Bureau during the past time periods in addition to exercise its oversight roles according to House Of Representatives By-Laws based on the outputs of these reports and it has to be mentioned that there is a permanent coordination between The House Of Representatives and The Audit Bureau with regard to provision the House and its MPs with the necessary consultations that related to the various state apparatus based on the oversight role of The House and following up the Executive Branch actions .  

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