Sada Economic newspaper’s source has exclusively obtained a notice from Attiyat Allah Hussein Abdul Karim, Deputy of the Libyan Audit Bureau, addressed to the head of the Tax Authority. The notice instructs the Tax Authority not to complete the registration and certification of any public contracts valued at 5 million Libyan dinars or more unless accompanied by proof of the Audit Bureau’s approval.
He stated that, according to the ruling of the Administrative Chamber of the Supreme Court on January 17, 2024, which deemed Law No. 2 of 2023 unconstitutional (this law had added provisions to Law No. 20 of 2013 on the establishment of the Administrative Oversight Authority), the Audit Bureau is the sole constitutional institution responsible for overseeing all revenues and expenditures through comprehensive financial oversight, including prior review of contracts and other financial transactions.
The Deputy emphasized that the Bureau’s authority includes pre- and post-transaction audits and concurrent oversight, a constitutional responsibility that excludes other entities from performing similar tasks.
He underscored the importance of respecting judicial rulings and adhering to the provisions of Law No. 19 of 2013 concerning the reorganization of the Audit Bureau and its amendments.
He further reminded the head of the Tax Authority to ensure that any contracts submitted for certification meet the requirement of indicating full tax payment as stipulated by law, with the stipulation that contracts are not to be split in a way that reduces their value below the threshold for Bureau oversight.
