The Pre-Disbursement Audit Unit is considered one of the core oversight units in the institution. It is responsible for reviewing and auditing financial transactions before disbursement to ensure their legal and financial soundness.

• The unit aims to ensure that disbursement processes comply with applicable laws, regulations, and financial instructions.
• The unit contributes to safeguarding public funds and reducing waste or unjustified expenditures.
• It reviews financial documents, invoices, contracts, and payment orders prior to their approval.
• It verifies the availability of the required financial allocations within the approved budget.
• It reviews the accuracy and correctness of accounting entries before executing financial operations.
• It contributes to strengthening the principles of integrity, transparency, and financial discipline.
• It works to detect potential errors or violations at early stages.
• It assists management in making sound and well-considered financial decisions.
• The unit coordinates with relevant financial and administrative departments to ensure smooth workflow.
• It supports the implementation of effective internal control systems within the institution.
• It contributes to reducing financial and administrative risks.
• It prepares periodic reports that include necessary observations and recommendations.
• It adheres to the confidentiality of information and documents it reviews.
• It plays a pivotal role in enhancing financial stability and the sound management of resources.