There must be a financial representative in every ministry or department that constitutes the governing body and has an approved budget.

The financial representatives currently performing the task of financial representation at the Ministry of Finance and National Economy (......) shall retain their positions and the appropriations allocated to them now in the budget of the General Auditing Bureau within the budget of the Ministry of Finance and National Economy.

The Ministry of Finance and National Economy is the authority responsible for their appointment, transfer, dismissal, and issuing instructions to them as it deems necessary for the interest of work and in accordance with the provisions of the law.

The Minister of Finance and National Economy may assign the financial representative to work in more than one entity without the obligation to pay any compensation due to the multiplicity of entities.

The role of the financial representative is to oversee revenue and expenditure operations and to ensure that they are conducted in accordance with the established regulations and that there are no violations of the existing instructions and regulations.

No disbursement or payment of any amount may be made without the approval of the financial representative, whether the disbursement is through payment orders or from the fund, in accordance with the limits specified in this law.

The financial representative must ensure that there is an appropriation for expenditure in the budget and that there is a system, decision, or order from the competent authority approving the expenditure and collection; otherwise, he must refrain from signing the documents, providing a written statement of the reasons for the refusal. If his opinion is not taken into account, he shall raise the matter to the competent minister or the president of the independent authority, including both opinions together.

If the minister or president approves the financial representative's opinion, that is sufficient; otherwise, he must immediately execute the order of the minister or the president of the independent authority and then notify both the Ministry of Finance and the National Economy and the General Auditing Bureau accordingly.

Upon receiving notification from the financial representative in accordance with the previous article, both the Ministry of Finance and the Ministry of National Economy and the General Auditing Bureau, if either is not convinced by the opinion of the competent Minister or the head of the independent agency, shall present their opinion to the Council of Ministers.

The financial representative must refrain from signing any order to disburse an amount if there is no appropriation for it. Additionally, if the disbursement is requested outside of the relevant appropriations or for advances. The financial representative must pay special attention to the commitment registers and participate in supervising them.

The financial representative shall assist the department in which he works in discussing its proposals and financial matters when requested to do so, and he must assist it in interpreting the provisions related to the financial instructions in force. In cases of doubt, he must refer to the Ministry of Finance and National Economy.

Ministries and departments may involve the financial representative in discussing their financial projects, and they must facilitate his ability to perform his duties and provide him with all the information he needs for this purpose.

Financial representatives are directly responsible to their authority for the application of the applicable financial systems and instructions. They are also required to monitor the work of employees in the financial, accounting, and procurement departments in all the agencies they work in regarding the implementation of the applicable financial systems and instructions.

All employees in these departments must fully cooperate with the financial representatives to enable them to perform their duties to the fullest extent.

No employee among them may authorize disbursement or commitment unless it has been previously approved by the financial representative, except as stipulated in Article 16 of this Law. Otherwise, the Minister of Finance and National Economy may request the Minister or the head of the independent agency to impose the appropriate penalty on that employee.

 All employees in these departments must fully cooperate with the financial representatives to enable them to perform their duties to the fullest extent.

No employee among them may authorize disbursement or commitment unless it has been previously approved by the financial representative, except as stipulated in Article 15 of this Law. Otherwise, the Minister of Finance and National Economy may request the Minister or the head of the independent agency to impose the appropriate penalty on that employee.