Whistleblowing

Reporting a Financial Violation

​​"Nazaha" platform is a safe channel for all members of society to report financial and administrative violations committed in the entities subject to audit by the Financial Audit Authority. Your reporting of financial and administrative violations contributes to protecting public funds, combating and eliminating financial and administrative corruption, and achieving administrative and financial integrity.

Steps to submit a report

• Provide your personal information and confirm your identity by entering the OTP code sent to the registered phone number.
• After verifying the identity, the details of the violation are provided by answering a set of questions
• Once all related data are entered, you will need to review it before sending to FAA.

Note: Providing us with detailed information helps to complete the process of verification and evaluation of the submitted report, the FAA may contact the whistleblower to get clarifications regarding the submitted report

Confidentiality of the information

• The information you provide is treated in strict confidence, with full protection of your privacy.
• Notifying the FAA of data and information related to financial and administrative violations is not considered a disclosure of information

Entities subject to FAA Audit

The following entities are subject to FAA audit:

• Government Departments; public agencies and corporations; Government authorities and councils, including the authorities supervising Special Development Zones and free zones, such as the Dubai International Financial Centre; and any other entities affiliated to the Government;
• Companies owned by the Government or Government Entities or those in which they hold twenty-five percent (25%) or more of the share capital. The Authority may, at its own discretion,audit companies in which the Government or Government Entities hold less than twenty-five percent (25%) of the share capital;
• Companies for which the Government guarantees a minimum profit;
• Entities which receive financial subsidies from the Government;
• Any enterprise or other entity which the Ruler or the Chairman assigns the Authority to audit;
• Other entities or enterprises that are audited by the Authority pursuant to the legislation regulating these entities and enterprises; and
• Any entity identified by the Authority to be involved in financial and administrative violations committed within any of the entities mentioned above​, in which case, the Authority’s audit will be limited to such violations and in accordance with the legislation in force in the Emirate.

Financial and Administrative violations that the FAA is competent to investigate:

• Failure to comply with the financial rules, regulations, and bylaws applicable to the Auditee;
• Failure to comply with the rules and provisions governing the implementation of the items of the General Budget or the Auditee's budget;
• Failure to comply with the rules and provisions governing the contracts and agreements concluded by the Auditee;
• Issuance of administrative resolutions that contradict with the legislation in force which may have a financial impact;
• Failure to comply with the rules and regulations governing warehouses and with the accounting policies issued by the Auditee;
• Any disposition, act, omission, negligence, or dereliction of duty that results in damage to the Auditee or causes the loss of, or compromises, the financial rights thereof;
• Misappropriation of the Public Funds or Auditee’s funds, facilitating the misappropriation or embezzlement of such funds, or causing loss of the interests thereof;
• Wasting Auditee funds, or acting fraudulently with the intention of embezzling such funds;
• Abuse of a public office for deriving personal gains for himself or others; or for obstructing, hindering, or delaying the collection of the Public Revenue generated from the funds, taxes, and fees prescribed for the Government or Auditees;
• Falsification of official documents or use of false instruments;
• Receiving or soliciting a bribe; and
• Violations related to tax or customs evasion.

Cases that the FAA is not competent to investigate:

The following are examples of some cases that the FAA is not competent to investigate:

• Complaints that are not related to the entities subject to FAA audit.
• Customer service complaints.
• Disputes between suppliers and contractors.
• Civil disputes between individuals and private companies.
• Administrative complaints regarding termination of service, performance evaluation, and attendance.
• Complaints related to the level of government services