Decree No. (9) of 2022
Placing Private Public-benefit Entities Established
Pursuant to Legislation under the Supervision and Audit of the
Community Development
Authority in Dubai[1]
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We, Mohammed bin Rashid Al
Maktoum, Ruler of Dubai,
After perusal of:
Law No. (8) of 2015 Concerning the Community Development Authority in Dubai (the “CDA”);
Law No. (12) of 2017 Regulating Civil Society Organisations in the Emirate of Dubai (the “Law”); and
The legislation establishing and regulating private public-benefit entities in the Emirate of Dubai,
Do hereby issue this Decree.
a.
As of the
date on which this Decree comes into force, all private public-benefit
non-profit entities established in the Emirate of Dubai pursuant to legislation
are hereby placed under the supervision and audit of the CDA.
b.
The
provisions related to supervision, audit, and inspection stipulated in the Law
will apply to the private entities referred to in paragraph (a) of this
Article, to the extent applicable considering the status
of these entities.
Without prejudice to the functions of any Government Entities under the legislation in force in the Emirate of Dubai, the Director General of the CDA will, pursuant to a resolution he issues in this respect, determine the scope of the CDA supervision and audit of the private entities referred to in paragraph (a) of Article (1) of this Decree. In determining this scope, the following must be observed:
1.
The
financial resources of the entities
must be audited; their revenue sources and disbursement channels
must be verified; and alignment with the objectives for which they are established must be assessed.
2.
The entities
must be required to maintain all their
administrative and financial data and records; the method of keeping, and retention period, of such data and records must be prescribed; and the CDA must be granted
access to
the same.
3.
The CDA
must have access to the charters of the entities
and to
all internal bylaws and instructions
regulating their work, and must verify their compliance
with the principles of transparency
in making the same accessible to the competent Government Entities.
4.
The entities must be required to appoint external auditors to audit their accounts,
and to
produce annual financial statements containing
detailed information on their income and
expenditure to enable the CDA to review the periodic reports prepared by the auditors.
5.
The CDA
must have access to the records of the activities, programmes, and initiatives
undertaken by the entities.
6.
The CDA
must follow up the achievement by the entities of their goals and the
objectives for which they are
established; and must verify the details of
the founders, officials in charge, and staff of these entities.
7.
Any other
requirements prescribed pursuant to the relevant resolutions of the Director General of the CDA must be satisfied.
a.
The private
entities referred to in paragraph (a) of Article (1) of this Decree must comply
with its provisions and with the resolutions issued in pursuance hereof; and
must fully cooperate with the CDA, its Employees,
and its authorised representatives and enable
them to perform their functions.
b.
The
Director General of the CDA will have the power to take the necessary actions
and measures against any entity that fails to comply with the provisions of
this Decree and the resolutions issued in pursuance hereof. This includes imposing the penalties prescribed by the Law, and making
recommendations to the Competent Authority to repeal the legislation
establishing or regulating that entity, and to dissolve and liquidate it.
All competent Government Entities must fully cooperate with the CDA; and provide the data, information, documents, and statistics requested and deemed necessary by the CDA to enable it to exercise its duties and powers under the Law, this Decree, and the resolutions issued in pursuance thereof.
The Director General of the CDA will issue the resolutions required for the implementation of this Decree. These resolutions will be published in the Official Gazette.
Any provision in any other legislation is hereby repealed to the extent that it contradicts the provisions of this Decree.
This Decree will be published in the Official Gazette and will come into force on the day on which it is published.
Mohammed bin Rashid Al Maktoum
Ruler of Dubai
Issued in
Dubai on 14 March 2022
Corresponding
to 11 Shaban 1443 A.H.
©2022 The Supreme
Legislation Committee in the Emirate of Dubai
[1]Every effort
has been made to produce an accurate and complete English version of this legislation.
However, for the purpose of its interpretation and application, reference must
be made to the original Arabic text. In case of conflict, the Arabic text will
prevail.