Purpose 

This Policy aims to reinforce transparency, integrity, and corruption combating and indicate the channels proper for reporting together with the procedures and liabilities. It also aims to encourage the affiliates of the Authority to securely and secretly report violations and be assured by affirming their protection from any of the repercussions of reporting. Accordingly, it will ensure that the Authority is protected against violations and fraud cases and that such violations and fraud cases are limited.

 

Scope

This Policy applies to all sectors and departments of the Authority and its affiliates, including full and part-time employees, service providers, or consultants. In case of a violation committed by the Board members or committees, emerging from the Authority of those ranked as a minister or deputy minister or having excellent ranks. The provisions and procedures stated in the Law of Ministers Trial issued by Royal Decree No. (M88/) dated 22/09/1390 AH and the regulatory and structural arrangements associated with Financial and Administrative Corruption Combating and issued by Royal Decree No. (A277/) dated 15/04/1441 AH shall be applied. 

Policy Owner

Internal Auditing Department. 

 

Violations

Whomever this Policy applies to shall report the violations or actions involving financial or administrative corruption. This includes the following: 

 

• Financial or administrative corruption cases. 
• Embezzlement cases. 
• Financial fraud. 
• Illegal accounting practices. 
• Bribery. 
• Abuse of Authority. 
• Forgery. 
• Abuse of properties and assets of the Authority.
• Review details relating to the Authority without permission or power granted in this regard. 
• Disclosure of confidential data. 
• Failure to disclose the cases of conflict of interests. 
• Failure to comply with the laws binding to the Authority. 
• Failure to comply with the regulations and policies of the Authority.  
• Hiding of any violation mentioned hereinabove. 

 

Confidentiality and Reporter Protection 

•  The Internal Auditing Department and all relevant Parties shall keep the confidentiality of the information of the reporter and reported person, all persons relating to the reports, report information, nature, details, and witnesses, if any. 
•  Internal Auditing Department and all relevant Parties shall not disclose the data and details of the reports except for legally acceptable reasons to the competent entities directly relating to the report's details, and they disclose information, in such case, as needed only. 
•  Those to whom this Policy applies shall not make any special investigations relating to any of the violations referred to in the Section mentioned hereinabove. They shall not also discuss confidential information relating to the reports inside or outside the Authority unless prior written permission is obtained from the Head of the Internal Auditing Department. 
•  All persons involved in the investigations shall keep the confidentiality of the investigation and shall not disclose or divulge any information about the investigation. 
• The Authority shall protect the report from the procedures to be taken against him because of submitting the report for ensuring his/her occupational safety and procedures arising from the same. In addition, it shall ensure that no employee reporting a violation is exposed to discrimination.     
   

 

 

Procedures of Reporting and Reporting Channels 

 

1.  The reporter shall submit all reports through one of the following channels: 

• Email address dedicated to receiving reports (ReportViolations@the Authority.gov.sa).
• The Authority website (Click here).  

2. The reporter shall adhere to the credibility and objectivity measures and place the Authority’s interest first.

3. The report shall attach all supporting documents and proofs, if any, in cooperation with the Internal Auditing Department regarding submitting the information required and answering inquiries.