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    • Request to impose/modify fees for federal agencies services
    • Request to open and close bank accounts for federal entities
    • Create or Remove new hires requests
    • Exemption request from all or some of the debts and dues outstanding and payable to the State’s Treasury
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Home Public Finance UAE Financial Sustainability Segregation of Duties

Segregation of Duties

A Strategic Step to Enhance Financial Integrity

MoF has established a Segregation of Duties (SoD) System to promote integrity, accuracy, transparency, accountability and internal control. This is in line with the MoF vision to manage and develop the federal government’s financial resources efficiently and innovatively through effective fiscal policies, distinguished capabilities and local and international relations to achieve the development, sustainability and integrity of the fiscal system in accordance with best practices.

On this page
Features of the Segregation of Duties System
Accountability

SoD creates accountability amongst employees for their own specific areas of responsibility, control or process.​

Effectiveness & Improved Internal Control

Properly implemented SoD controls lead to effective operations and reduce the need for additional audit procedures.

Risk Mitigation & Integrity

SoD controls assist in mitigating the risk of:

  • Potentially fraudulent activity (helping to minimise collusion)
  • Inaccuracies in financial information
  • Inappropriate approvals of controls and transactions
  • Bypassing of preventive or mitigating controls
Pillars of the Segregation of Duties System
Segregation of Duties Manual

MoF has issued a SoD Manual that lays down the principles governing the SoD system (ensuring that the same employee is not granted conflicting duties), in which responsibilities are distributed to more than one employee to ensure that no individual or group of employees is in a position to commit or hide errors or circumvent their normal duties while processing transactions across their various stages. The manual is mandatory for all government entities using the Federal Financial Management Information System (FMIS) for their financial, procurement and payroll transactions. A detailed SoD rule book established by MoF further covers more than 200 rules and clearly identifies all possible areas of SoD conflict. These are rated (low/medium/high) according to their potential risk impact and existing conflicts in the system will be removed.

To view the Manual, click here.

Financial Management Information System (FMIS)

Ensuring that the rules are applied to the FMIS so that the relevant employees can request and obtain approval through the system in a way that promotes effective governance and transparency. Users of the system participate in basic training and awareness sessions to learn about the principles and rules of the SoD system and ensure their successful adoption and implementation.
SoD applications are submitted online via the FMIS through the employee’s self-service account according to the following steps:

First step
Duty assignment requests should only be raised through the system.
Second step
The system will only permit requests for duties that do not have any conflicts.
Third step
Once the user submits the duty request, it will go to his/her direct supervisor and the business owner concerned.
Fourth step
Once the request is approved, the user will be automatically assigned the duty by the system.
Fifth step
Approval procedures must include the approvals of the user. The supervisor and the business owner.
Ongoing System Development and Employee Skill Enhancement

Ongoing system development, coupled with continuous employee skill enhancement, is essential for the successful adoption and effective implementation of the integrated system. This is supported through coordinated workshops, training programs, and awareness sessions designed to familiarise employees with the fundamental principles and rules governing segregation of duties.

Roles and Responsibilities
UAE Federal Budgeting System Timeline UAE Federal Budgeting System Timeline
Monitoring and Compliance

An SoD Manual Controller reports any violations or discrepancies to MoF management. Key Performance Indicators (KPIs) are monitored for SoD risk, ensuring that appropriate system access is assigned, and corrective actions can be taken, when necessary, which will help to fulfil the MoF’s role in promoting general fiscal sustainability.

Financial Balance
Related links
  • Segregation of Duties Manual
  • Federal Law by Decree no (26) of 2019 on Public Financial Management

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