The term "direct management of public funds" refers to the handling of public money by preserving or managing it wholly or partially using paper or electronic documents.

It is required for employees who are assigned to work in one of the positions subject to the Regulation of Public Funds Direct Employment and whose positions are not included in (Article Two) of this Regulation the following:
1 - That the custody is under their responsibility.
2 - That receiving and disbursing the custody is part of their job duties throughout the year.
3 - That the total value of the custody received during the year is not less than one million Riyals, and the competent minister or the head of the independent entity may reduce the value for remote locations in cases they deem necessary.

A committee shall be formed in the Ministry of Civil Service consisting of three members from (the Ministry – the Ministry of Civil Service – and the relevant authority) to study the applicability of the position held by the employee according to the conditions stated in (Article Three) of this regulation as follows:
1- The rank of the members from the Ministry and the Ministry of Civil Service shall not be less than the tenth rank.
2- The membership of the committee (the Ministry – the Ministry of Civil Service) shall be reconstituted every four years.
3- The committee shall hold its meetings with the presence of all its members and shall issue its decisions by majority vote.
4- A secretary shall be appointed for the committee from the employees of the Ministry of Civil Service, who will organize its records, call for its meetings, and prepare its decisions and necessary administrative tasks.
5- The committee shall submit its recommendations to the Minister of Civil Service for approval.

Public institutions and bodies, as well as those equivalent, whose employees are not subject to the Civil Service Law, must not appoint or assign any employee to perform tasks related to the direct management and preservation of public funds except in accordance with the conditions stated in (Article Five) of the law.

With due regard to what is stated in Article (4) of the Law, the entity shall use electronic means to control the inputs and outputs of the funds and warehouses through the following:
‏1- Replacing manual documents with electronic documents.
2- Employees covered by this Law, when undertaking the follow-up of state revenue collection electronically through the Payment System, or other technical methods approved by the Ministry, must adhere to the provisions stated in Chapter Three of the State Revenue Law.
3- Assigning a code for each item in the warehouses that allows for the electronic tracking of the item (inputs - outputs - balance).

Without prejudice to the provisions of Article (Six) of the Law, those who undertake the preservation of public funds through the control of the inputs and outputs of the funds by electronic means are entitled to the reward stipulated in the Law, after verifying compliance with the regulatory electronic documentation cycle.

Without prejudice to the provisions of Article (5) of the Law, the following conditions must be met for the assignment of an employee to perform the duties of any of the positions covered by this Law:
1- His written consent to the assignment must be obtained prior to the issuance of the Assignment Decision.
2- He must not be appointed on the basis of worker wages, temporary positions, or the regulations for employing non-Saudi employees.
‏3- He must not have previously violated his job duties.
4- He must not be assigned during the period of investigation against him.
‏5- There must be no employee who meets the conditions for occupying a position subject to the Law on the Direct Management of Public Funds.

Without prejudice to the provisions of Articles (7 and 8) of the Regulation, the following conditions must be met for the disbursement of the reward to those assigned in accordance with Article (11) of the Law:
1- The person assigned to this work must complete a full continuous year.
2- A record of receipt must be prepared between the assignee and the position subject to the Law regarding the assets of the fund or warehouse, and it must be approved by the authorized person.

The following conditions must be met for the disbursement of the reward for the cases mentioned in Article (7) of the law:
1- A death establishment certificate and a decision to terminate the services of the deceased.
2- A medical report from the competent medical authority proving the total or partial disability that prevents the individual from performing their job and its duties.
3- A decision to transfer the employee or promote them to a position not covered by the provisions of this law.