Abu Dhabi: In his role as Chairman of the Financial Audit Authority, H.H. Sheikh Maktoum bin Mohammed bin Rashid Al Maktoum, First Deputy Ruler of Dubai, Deputy Prime Minister, and Minister of Finance, has introduced Decision No. (2) of 2025. This new directive focuses on the protection of public employees who report financial or administrative misconduct or cooperate with the Financial Audit Authority in Dubai.
According to Emirates News Agency, the Decision is grounded in Law No. (4) of 2018, which established the Financial Audit Authority, and its subsequent amendments. It applies specifically to employees working within entities that fall under the Authority's supervision. The primary goal is to protect public funds and maintain the financial and economic integrity of the Emirate. Employees are encouraged to report any financial and administrative violations as defined by the Law and to provide testimony during investigations without fear of reprisal.
The Decision also ensures the preservation of the employment status of whistleblowers who come forward with reports or participate in administrative investigations. It outlines the procedures and conditions necessary for requesting protection and sets the legal and procedural frameworks to encourage the reporting of violations within the entities under the Authority's jurisdiction.
Employees of these entities whose reports or testimonies are accepted in accordance with Law No. (4) of 2018 are covered under the provisions of this Decision. It also pertains to employees asked to testify in connection with administrative investigations of violations.
Confidentiality is a cornerstone of the Decision. All reports submitted to the Financial Audit Authority are handled with strict confidentiality. Employees of the Authority are explicitly forbidden from disclosing any information contained in these reports. Investigators in charge of administrative investigations must be well-versed in the relevant expertise and are required to maintain confidentiality to protect whistleblowers from harm.
The implementation of this Decision will be overseen by the Director-General of the Financial Audit Authority in Dubai, who will issue the necessary decisions to ensure its enactment. The Decision takes effect immediately upon issuance and will be published in the Official Gazette.