A- The provisions of this Law apply to all individuals occupying public positions that are directly related to the safeguarding of cash funds, movable property, stamps, and valuable papers. These positions include treasurers, disbursement officers, public funds collectors, and custodians of existing movable property intended for use or direct consumption, as well as those performing similar duties.

B- The President of the Civil Service Bureau shall issue a decision, after consulting with the Ministry of Finance and National Economy, listing the names of the positions to which this Law applies, along with their descriptions and classifications, in accordance with the Civil Service System and the regulations issued thereunder.

In addition to the conditions for appointment, promotion, and transfer stipulated in the General Employees System, the following requirements must be met by those occupying the positions specified in Article One:

A- Must be a Saudi national.

B- Must be at least twenty-one years old, and the Minister of Finance and National Economy may reduce this age if necessary.

C- Must not have been convicted of an act that undermines trust or honor.

An annual bonus shall be granted to holders of positions subject to this law as follows:

• A- One month's salary for each of the first four years.

• B- One and a half month's salary for the fifth to the seventh year.

• C- Two months' salary for the eighth to the tenth year.

• D- Two and a half months' salary for the eleventh to the fifteenth year.

• E- Three months' salary for each year after the fifteenth.

The category of the reward shall be determined in accordance with the previous article, based on the service data issued by the Civil Service Bureau, and the periods of service performed by the employee in a position not covered by the provisions of this law shall not be considered.

The reward is granted for a full year starting from the first of Muharram 1395 AH, and the entitlement to the reward ceases upon detachment from the job covered by the provisions of this law, whether by transfer, promotion, or termination of service. However, the heirs of the deceased are entitled to the reward for the year in which the employee passed away.

The disbursement of the reward mentioned in the previous article is subject to the following procedures:

• A- Obtaining a certificate of clearance for the employee from the entity in which they work, certified by the Commission for Investigation and Oversight and the General Auditing Bureau, according to the forms prepared for this purpose.

• B- The certificate mentioned in paragraph (A) of this article shall not be issued except after completing the inventory and regular accounting procedures, wherever required by the nature of the job.

• C- Without prejudice to what is stated in this law or any other laws regarding penalties, the employee is not entitled to the reward if it is proven that there is intentional deficiency during the inventory or accounting.

Without prejudice to the provisions of the accounting and financial regulations and the instructions issued in this regard, the assets of each fund must be inventoried at least once every six months, while warehouses and physical assets must be inventoried at least once a year.

The President of the General Auditing Bureau shall issue a regulation that specifies the inventory procedures, the employees who will conduct the inventory and certify its results, and shall provide the necessary forms for that purpose.

The failure to conduct inventory and accounting within the deadlines specified in Article Six, or conducting it in an irregular manner, constitutes an administrative violation. The Director of the Financial Administration and the Head of Accounting, or their substitutes, shall be jointly responsible along with the holders of the positions mentioned in this Law, and the same penalties shall apply to them if it is proven that they did not implement the inventory and accounting rules stipulated in this Law, and a deficiency or embezzlement occurred during the period for which the inventory and accounting were not conducted, in addition to what the regulations stipulate regarding procedures.

Notwithstanding the provisions of Decree No. (43) dated 29/11/1377 AH, any employee covered by this law who is proven to have committed the crime of embezzlement or misappropriation, or acted unlawfully regarding public state funds, assets, stamps, or valuable papers entrusted to them, shall be punished with imprisonment for a term not exceeding ten years, or a fine not exceeding one hundred thousand Riyals, or both. The same penalty shall apply to anyone who participated or colluded with them in committing any of these crimes, whether they are an employee or not, in addition to obligating them to return the embezzled, misappropriated, or lost funds, assets, stamps, or valuable papers, or their equivalent value. These crimes shall be adjudicated in accordance with the Employee Disciplinary Law.