In the name of God, the Most Gracious, the Most Merciful
Number: 30
Date: 24 Jumada al‑Akhirah 1377 AH
By the grace of God,
We, Saud bin Abdulaziz Al Saud,
King of the Kingdom of Saudi Arabia,
After reviewing Council of Ministers Resolution No. 109, dated 22 / 6 / 1377 AH,
and based on the submission presented to us by the Prime Minister and the Minister of Finance and National Economy,
We hereby decree the following:
Article One
Every ministry and administrative authority forming part of the governmental structure shall have an approved budget included within the State’s general budget, and shall have a financial representative.
Article Two
Financial representatives shall be attached to the General Auditing Bureau, and their positions and appropriations—currently listed under the Ministry of Finance and National Economy—shall be transferred to the Bureau’s budget.
Article Three
The President of the General Auditing Bureau may assign a financial representative to work in more than one authority, without any additional compensation resulting from such multiple assignments.
Article Four
No financial commitment or expenditure may be undertaken without the approval and signature of the financial representative, whether the payment is made through payment orders or directly from the treasury.
The financial representative must ensure that all commitments and expenditures comply with applicable regulations and instructions. If a violation is found, he must refuse to sign and state the reasons in writing.
If the minister or competent head agrees with the representative’s view, the matter ends. If not, the minister must refrain from proceeding and notify the President of the General Auditing Bureau.
If the Bureau’s President supports the minister’s view, he shall order the representative to proceed, provided no violation exists. Otherwise, he shall uphold the refusal.
The minister or competent head may then refer the matter to the Council of Ministers for a final decision after hearing the Bureau President’s opinion.
If the matter concerns the Royal Private Affairs, the President of the Royal Court may submit it directly to His Majesty for a decision.
Article Five
Financial representatives bear direct responsibility for enforcing financial regulations.
Accordingly, all employees in the following departments in all ministries and public agencies shall be under their supervision with respect to the performance of their duties and compliance with financial regulations only:
- Finance
- Accounts
- Procurement
- Personnel
However, appointment, dismissal, discipline, and promotion remain under the authority of the minister or head of the agency, in accordance with applicable regulations.
No employee in these departments may authorize or commit expenditures without prior approval from the financial representative, except as provided in Article Seven.
The President of the General Auditing Bureau may request the competent minister to impose appropriate disciplinary action when necessary.
Article Six
Each authority shall disburse its expenditures within the limits of its approved budget, using payment orders drawn on the Ministry of Finance.
Payment orders must be signed by two responsible officials:
- One appointed by the minister, holding at least the rank of Director General, with a specified maximum limit for the amounts he may sign. Amounts exceeding this limit shall be signed by the Deputy Minister.
- The financial representative.
A formal administrative decision shall be issued and communicated to the Ministry of Finance, including signature specimens, with a copy sent to the General Auditing Bureau.
Article Seven
The minister or competent head may, under personal responsibility, authorize urgent expenditures that cannot be delayed until the financial representative is consulted.
If the General Auditing Bureau later determines that the expenditure was unlawful, the official who authorized it shall be held personally liable and required to reimburse the treasury.
Article Eight
All provisions contrary to this system are hereby repealed.
Article Nine
The Minister of Finance shall issue the necessary instructions regarding payment orders.
Article Ten
The Prime Minister, the ministers, and the President of the General Auditing Bureau shall implement this system, each within their respective jurisdiction.
Article Eleven
This system shall enter into force as of 1 Rajab 1377 AH.
Peace.
Umm al‑Qura