Dubai issues new guidelines to ensure accountability in public finances
The decision applies to all employees and senior officials — including CEOs and those in higher executive positions — within entities falling under the authority’s jurisdiction
26 May, 2025
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Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai, Deputy Prime Minister, and Minister of Finance of the UAE, has issued Decision No (4) of 2025 in his capacity as Chairman of the Financial Audit Authority.
The move establishes operational procedures for the Central Violations Committee and the Grievances Committee under the authority, aiming to enhance accountability in public finances without compromising the impartiality or fairness of disciplinary proceedings.
The decision applies to all employees and senior officials — including CEOs and those in higher executive positions — within entities falling under the authority’s jurisdiction.
It lays out clear and structured procedures for addressing financial and administrative violations while ensuring that any disciplinary action is fair, proportionate, and legally justified.
Safeguarding rights and ensuring due process
A key component of the decision is the establishment of the right to appeal, with the aim of promoting workplace stability and job satisfaction.
It stipulates that employees can contest decisions affecting their legal status or working conditions, providing a 15-working-day window from the date of notification to file a grievance.
Appeals submitted beyond this timeframe will be deemed invalid.
The decision also clarifies the composition and responsibilities of the Central Violations Committee. It requires disciplinary procedures to be objective and impartial, prohibits multiple penalties for the same offence, and ensures employees are given an opportunity to submit written statements in their defence.
Penalties must align with the severity of the violation and be limited to those authorised by law.
Public finances guidelines: Confidentiality and oversight
To maintain integrity in the proceedings, all sessions, records, and deliberations of both the Central Violations Committee and the Grievances Committee must remain confidential.
Disclosure of information is only permitted with the approval of the Director General of the Financial Audit Authority and must serve the public interest.
The Grievances Committee, whose rulings are binding, is empowered to address complaints within the stipulated framework.
Once a ruling is issued, the concerned entity is obligated to implement it and notify the Financial Audit Authority of the action taken.
In support of these functions, the Financial Audit Authority will provide the necessary administrative and technical backing to both committees, in line with Law No (4) of 2018, which governs the authority’s operations.
Officials say the new procedures reinforce a culture of compliance and transparency, strengthening the UAE’s ongoing efforts to safeguard public resources while protecting employee rights.
