Other languages
The list of "Other" languages” listed above use Google Translate to create an automated translation of content for the purpose of display. Accuracy of automated content translation is not guaranteed.
A roadmap to strengthen governance in federal government agencies
MoF has established a Segregation of Duties (SoD) System to enable all federal government entities in the UAE 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 and to achieve the strategic goals of the Ministry.
The SoD system contributes to supporting entities in three areas of integrated governance:
SoD creates accountability amongst employees for their own specific areas of responsibility, control or process.
SoD controls assist in mitigating the risk of:
The SoD system includes the following set of interrelated elements that promote effective governance:
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.
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.
The segregation of duties “SOD” manual is prepared to document the SOD principles for all federal government ministries and entities using the FMIS applications. The manual clearly articulates the rules governing the SOD principles, ensuring its applicability to day to day transactions being executed by federal government entities through the usage of FMIS applications or any other similar ERP deployed at the corresponding MoF entity.
