Dubai Enhances Financial Oversight with New Disciplinary Framework

Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai, Deputy Prime Minister, and Minister of Finance of the UAE, has enacted Decision No. of 2025 in his role as Chairman of the Financial Audit Authority . This decision formalises the operational procedures for the Central Violations Committee and the Grievances Committee, reinforcing Dubai's commitment to transparency and accountability in public financial management.

The establishment of the CVC and the Grievances Committee follows amendments introduced by Law No. of 2024, which revised key provisions of the original 2018 legislation governing the FAA. These amendments aim to create a structured and impartial framework for addressing financial misconduct within government entities.

The CVC is tasked with investigating violations related to financial and administrative misconduct. It holds the authority to review cases where entities fail to impose appropriate disciplinary actions, assess violations committed by senior officials at the Executive Director or CEO level, and address other infractions referred by the FAA Chairman. Depending on the findings, the CVC can uphold existing penalties, impose stricter sanctions, or dismiss cases lacking sufficient evidence.

Employees and officials subject to disciplinary actions by the CVC have the right to appeal to the Grievances Committee within 15 days of notification. This committee, established under Article of the amended law, comprises a chairperson appointed from among Executive Directors or CEOs of Dubai government entities, along with representatives from the FAA and the Supreme Legislation Committee. The Grievances Committee's decisions are final and not subject to further administrative appeal, although judicial recourse remains available.

These developments align with the FAA's Strategic Plan for 2025–2028, which was approved earlier this year by Sheikh Maktoum. The plan outlines a roadmap to enhance the FAA's oversight capabilities, focusing on transparency, accountability, and the effective management of public funds. It includes four main goals and 15 strategic objectives, monitored through 32 performance indicators.

The strategic plan emphasises the adoption of advanced technological and regulatory systems to bolster financial oversight. It also prioritises the development of employee skills, particularly in leveraging modern technology and artificial intelligence for auditing purposes. These initiatives are designed to position the FAA as a leading institution in promoting integrity and excellence in public financial management.

In addition to internal enhancements, the plan underscores the importance of stakeholder compliance with legislation and regulations. It aims to strengthen risk and compliance management, internal controls, and financial integrity through effective investigations into violations. Furthermore, the plan advocates for transparency and collaboration, fostering trust between the FAA and the entities it supervises.

The FAA's strategic initiatives also extend to building sustainable partnerships and providing expert advisory services to the entities under its supervision. These efforts are intended to support the full implementation of the strategic plan within a year, promoting continuous learning, knowledge exchange, and capacity building among stakeholders.

Employee well-being is another focal point of the strategic plan. The FAA has introduced an annual cultural programme that includes sports, social, health, and wellness initiatives. This programme aims to enhance employee happiness and mental health, contributing to improved institutional performance.