THE ROLE OF THE LIBYAN AUDIT BUREAU IN LEGISLATIVE REFORMS IN LIGHT OF ITS ANNUAL REPORTS
The research aims at an analytical and comparative study of the annual reports issued by the Libyan Audit Bureau from 2014 to 2020, to show its role in introducing legislative reforms to the laws in force in the Libyan state. We note the existence of a legislative vacuum in some laws, and the ineffectiveness and efficiency of some legislation that, when issued and implemented, was supposed to achieve the desired goals. As the Libyan Audit Bureau is an independent body attached to the legislative authority, and prepares a statement of deficiencies in the applicable laws, regulations and systems, and verification of their adequacy for the purposes for which they were legislated, and their suitability for developments in the public administration of the state, as well as proposing amendments that lead to avoiding aspects Its deficiency is one of the main objectives, and the basic competencies entrusted to the Libyan Audit Bureau in accordance with Articles (2,22) of Law No. 19 of 2013 regarding its reorganization, and Articles (3,26) of its executive regulations, Whereas, laws, regulations and decisions are the standards in the compliance-legitimacy control, on which cases of compliance or non-compliance are evaluated, but these standards (laws, regulations and decisions) may suffer from deficiencies, so it is necessary to review them constantly, and put the deficiencies in the standards into consideration Consideration when evaluating the extent of compliance of the entities subject to the control of the Bureau.
Keywords: Annual Reports, Legislative Reforms, Legislative Vacuum, Libyan Audit Bureau