1- Government agencies may accept donations under the following conditions:
- A- The donor must not be directly linked to a contract with the beneficiary agency of the donation or have a license from it. The agency prohibited from accepting the donation in this case refers to the Ministry, branch, office, or others - as applicable - that issued the license or with which the contract was concluded.
- B- The donation must not result in a violation of laws and regulations or grant the beneficiary agency preferential or discriminatory treatment to the donor regarding contracting, issuing licenses, or any service that the agency provides, regardless of its type.
- C- The donation must not provide financial or in-kind benefits to the employees of the beneficiary agency.
- D- The donation must be approved by the relevant Minister, the head of the independent authority, the head of the public institution, or their delegate.
2- Government agencies are prohibited from soliciting any donations for any purpose from contractors, institutions, private companies, or individuals, except for invitations made by government agencies when they need sponsorship for conferences, seminars, and scientific and cultural events they organize.
3- The donation to the beneficiary agency shall be in-kind, and if that is not possible, its value shall be paid by a check from the donor in the name of the beneficiary agency, and the donor shall be provided with a receipt of acknowledgment.
4- The provisions contained in Article (12) of the Rules and Procedures for Government Warehouses shall apply regarding the receipt of donated items or items secured through the donation.
5- The type of donation, methods of benefiting from it, and the conditions of the donor - if any - shall be determined by an agreement between the donor and the beneficiary agency, and the donation shall be executed in accordance with the laws, regulations, and technical specifications approved by the agency.
6- An account shall be opened in the name of the beneficiary agency at the Saudi Arabian Monetary Authority or one of the licensed banks in the Kingdom, designated for donations, and checks shall be deposited immediately upon receipt from the donor, and the relevant financial department shall be provided with a deposit notice and a copy of the check.
7- The financial department shall prepare a settlement authorization whereby the amount is credited to the miscellaneous trust account in the name of the receiving agency for the donation, and the accounting entry shall be as follows:
- From A/C Current Ministry of Finance or Current A/C Saudi Arabian Monetary Authority or Bank
- A/C No. .... Branch ....
- To A/C Miscellaneous Trusts (Donations)
With a brief explanation of the subject indicating the agency branch, the purpose of the donation, and the name of the donor.
8- Disbursement from the account mentioned in paragraph (6) of these rules shall be in accordance with the financial instructions for the budget and accounts, and shall be signed by two officials from the beneficiary agency and the financial controller. The financial department shall complete the disbursement procedures for the rightful owner upon the availability of the legal disbursement documents, based on a disbursement approval order, with the entry as follows:
- From A/C Miscellaneous Trusts (Donations)
- To A/C Payment Orders or Checks
- Upon receiving the bank notification for the check disbursement, a settlement authorization shall be issued according to the following entry:
- From A/C Payment Orders or Checks
- To A/C Current Ministry of Finance or Current A/C Saudi Arabian Monetary Authority or Bank
- A/C No. ... Branch....
With the required explanation as in the entry for acknowledging the receipt of the donation.
9- The balance of the bank account and the miscellaneous trusts allocated for donations shall be carried over to the next financial year in accordance with the instructions for closing accounts and preparing final accounts, in coordination with the relevant authority in the Ministry of Finance, and the reasons for the requested carryover shall be clarified in the carryover request.
10- After the approval of the relevant Minister, the head of the independent authority, or the head of the public institution, the name of the donor may be assigned to the donated project, provided that the donation is distinguished in terms of the area on which the project is established, its size, or its cost, and has significance in serving the community, and that the name is not repeated in the same location.
11- The donation shall be directed to the purpose specified by the donor, and if the purpose is achieved by another means, the agency may redirect the donation - or the surplus thereof - to another purpose after obtaining the donor's approval, in accordance with these rules.
12- An annual statistical record shall be allocated in the agency for in-kind donations, in which all in-kind donations received and the items secured through the donation (according to the attached model) shall be recorded, and the agency shall provide the General Auditing Bureau with a copy of this record at the end of each financial year.
13- The ownership of in-kind donations that have ownership documents shall be transferred to the ownership of the beneficiary government agency according to the applicable legal procedures.
14- The relevant government agencies shall submit to the Council of Ministers any observations that may arise from their application of these rules and any proposals they see fit regarding them, after three years from the date of their issuance.
15- Those who violate these rules shall be held accountable in accordance with the provisions of the laws.
16- These rules shall replace the rules that regulate and govern the oversight of receiving in-kind or cash donations by government agencies, issued by Council of Ministers Resolution No. (98) dated 15/4/1421 AH.

Release Date:	1436-08-14
Issuance Instrument Number:	365
Validity:	Valid

Rules governing and regulating the oversight of government entities receiving gifts and donations