• Royal Decree No. (M/18) dated 23 / 2 / 1436

• By the grace of God Almighty 

• We, Abdullah bin Abdulaziz Al Saud 

• King of the Kingdom of Saudi Arabia

  • Based on Article (70) of the Basic Law of Governance, issued by Royal Order No. (A/90) dated 27 / 8 / 1412 AH. 

  • Based on Article (20) of the Council of Ministers Law, issued by Royal Order No. (A/13) dated 3 / 3 / 1414 AH. 

  • Based on Article (18) of the Shura Council Law, issued by Royal Order No. (A/91) dated 27 / 8 / 1412 AH. 

  • After reviewing the Shura Council Decision No. (71 / 40) dated 21 / 7 / 1435 AH. 

  • After reviewing the Council of Ministers Decision No. (98) dated 16 / 2 / 1436 AH. 

  • We decree the following:

    • First: Approval of the Law on Directing Public Funds, in the accompanying form. 

    • Second: The provisions of Article (9) of the Law on Directing Public Funds, issued by Royal Decree No. (M/77) dated 23 / 10 / 1395 AH, shall remain in effect until the issuance of the law related to relevant crimes and its implementation, provided that the competent court shall consider the crimes stipulated in this article.

    • Third: His Highness the Deputy Prime Minister, the ministers, and the heads of the relevant independent agencies – each in their respective matters – shall implement this decree. 

  • Abdullah bin Abdulaziz Al Saud

•  

• Decision No. (98) dated: 16 / 2 / 1436 AH

• The Council of Ministers

  • After reviewing the transaction received from the Royal Court No. 31063 dated 4 / 8 / 1435 AH, which includes a letter from His Excellency the Minister of Finance No. 5183 dated 15 / 6 / 1433 AH, regarding the draft Law on Directing Public Funds. 

  • After reviewing the mentioned draft law. 

  • After reviewing the Law on Directing Public Funds, issued by Royal Decree No. (M/77) dated 23 / 10 / 1395 AH. 

  • After reviewing the minutes No. (591) dated 28 / 10 / 1434 AH, and No. (711) dated 3 / 12 / 1435 AH, prepared by the Bureau of Experts at the Council of Ministers. 

  • After considering the Shura Council Decision No. (71 / 40) dated 21 / 7 / 1435 AH. 

  • After reviewing the recommendation of the General Committee of the Council of Ministers No. (114) dated 24 / 1 / 1436 AH. 

  • It is decided as follows:

    • First: Approval of the Law on Directing Public Funds, in the accompanying form. 

    • Second: The provisions of Article (9) of the Law on Directing Public Funds, issued by Royal Decree No. (M/77) dated 23 / 10 / 1395 AH, shall remain in effect until the issuance of the law related to relevant crimes and its implementation. 

    • A draft Royal Decree has been prepared in this regard, the text of which is attached. 

    • Third: The Ministry of Finance shall continue, in cooperation with the General Auditing Bureau, to take the necessary measures to release the guarantees taken under the (abolished) Guarantees Law issued by Royal Will No. (9885) dated 4 / 9 / 1358 AH, in accordance with the provisions of the previous law. 

    • Fourth: The reward stipulated in Article (3) of the Law on Directing Public Funds, amended by Royal Decree No. (M/5) dated 14 / 4 / 1400 AH, shall be disbursed for the periods preceding the application of this law in accordance with the provisions of the previous law, immediately upon completing the procedures stipulated therein. 

    • Fifth: The Saudi Arabian Monetary Authority shall continue to be subject to its system and regulations in all matters related to directing public funds.

• Deputy Prime Minister

• In this Law, the following words and phrases shall have the meanings assigned thereto, unless the context requires otherwise.

  • Public Funds: State money or property entrusted to employees subject to this Law.

  • Inventory Counting and Auditing: A procedure to verify that the data shown in records, balances, and automated systems match with the actual inventory count of treasuries, warehouses, and other remaining items.

  • Inventory Counting and Auditing Regulations: Regulations setting inventory and accounting procedures and designating relevant forms.

  • Ministry: Ministry of Finance.

  • Minister: Minister of Finance.

  • Regulations: Implementing Regulations of this Law.

  • Year: Hijri Year.

  • Agency: A ministry, or a public department, organization, or authority, or any similar entity.

1 - The provisions of this Law apply to those who directly manage and safeguard public funds from the personnel of the entity specified in this Law.
2 - The Regulation shall specify the names of the positions subject to the Civil Service Law that are included under the provisions of this Law, in coordination between the Ministry and the Ministry of Civil Service.
3 - The public institutions and bodies, and those equivalent (whose personnel are not subject to the Civil Service Law), shall specify the names of the positions related to the management and safeguarding of public funds, and these names shall be included - after being approved by their Boards of Directors or equivalent - in their relevant regulations.
4 - The Regulation shall specify the names of the positions subject to the Officers' Service Law and the Individuals' Service Law that are included under the provisions of this Law, in coordination between the Ministry and the General Secretariat of the Military Service Council.

• The agency shall conduct inventory counting and auditing of the treasury once every three months and of the warehouse and other in-kind items once a year in accordance with rules and procedures provided for in the Inventory Counting and Auditing Regulations.

• The agency shall use electronic means in managing the inputs and outputs of treasuries and warehouses.

• Without prejudice to conditions set forth in the law, any person assuming the duties of the positions covered by this Law shall:

  • 1. be a Saudi national;

  • 2. be of an age not less than twenty-one years old; and

  • 3. not have been convicted of a crime of moral turpitude

• ملغى.

Cancelled