Article 73 of the Saudi Basic Law of Governance
المادة 73 من النظام الأساسي للحكم · الباب السابع: الشئون المالية
The Article prohibits undertaking any payment from the general treasury except under the budget, and if its items do not accommodate it, it must be by royal decree.
Official text (Arabic)
This article has not been amended since the law was issued.
لا يجوز الالتزام بدفع مال من الخزانة العامة إلا بمقتضى أحكام الميزانية ، فإن لم تتسع له بنود الميزانية وجب أن يكون بموجب مرسوم ملكي .
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 73 explained in plain English
This Article lays down a rule to protect the general treasury, namely that no obligation to pay money from it may be undertaken except in one of two cases:
- Under the provisions of the budget: this is the rule; an obligation to pay must be based on the budget.
- By royal decree: if the budget items do not accommodate it, it may be undertaken only by royal decree.
Note that the text speaks of undertaking an obligation to pay money; that is, the restriction applies to committing to pay from the general treasury, not only to actual payment. No body may undertake to pay a sum from the general treasury outside these two routes.
The Article is linked to Article 72, which provides that the law sets out the rules on State revenues and their delivery to the general treasury, and that recording revenues and spending them is done under the procedures set by law. It is also linked to Article 74, which provides that State property may not be sold, leased or disposed of except under the law. Together, these Articles restrict dealing with public money by the law and the budget.
The Article is addressed to government bodies, and does not state the effect of violating it on a person who contracts with the body. Anyone with a question about a contract or dues owed by a government body may consult a lawyer who specializes in constitutional and administrative law.
Practical example
A government body needs a new financial commitment that does not appear in its budget items. Under Article 73, it may not undertake to pay this money from the general treasury under the budget because the budget items do not accommodate it, so undertaking it may be only by royal decree.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 73 of the Saudi Basic Law of Governance
Is it permitted to spend from the general treasury outside the budget?
Article 73 provides that no obligation to pay money from the general treasury may be undertaken except under the provisions of the budget, and if its items do not accommodate it, it must be by royal decree.
When does an obligation to pay public money require a royal decree?
When the budget items do not accommodate it.
More articles on State Budget and Financial Oversight
- Article 72
The Article refers to the law the rules on State revenues and their delivery to the general State treasury, and requires revenues to be recorded and spent according to the procedures set by law.
أ - يبين النظام أحكام إيرادات الدولة ، وتسليمها إلى الخزانة العامة للدولة. ب - يجري قيد الإيرادات وصرفها بموجب الأصول المقررة نظاما.
- Article 74
The Article prohibits selling, leasing or otherwise disposing of State property except under the law.
لا يجوز بيع أموال الدولة ، أو إيجارها، أو التصرف فيها، إلا بموجب النظام .
- Article 75
The Article provides that the laws set out the rules on currency, banks, standards, measures and weights.
تبين الأنظمة أحكام النقد ، والمصارف ، والمقاييس ، والمكاييل ، والموازين .
- Article 76
The Article regulates the issuance of the general budget by royal decree at least one month before the fiscal year begins, and following the previous year's budget if it is delayed for compelling reasons.
يحدد النظام السنة المالية للدولة، وتصدر الميزانية بموجب مرسوم ملكي ، وتشتمل على تقدير الإيرادات والمصروفات لتلك السنة، وذلك قبل بدء السنة المالية بشهر على الأقل
- Article 77
The Article provides that the competent body prepares the State's final accounts for the past fiscal year and submits them to the head of the Council of Ministers.
تعد الجهة المختصة الحساب الختامي للدولة عن العام المالي المنقضي، وترفعه إلى رئيس مجلس الوزراء .
- Article 78
The Article makes the budgets of bodies with public legal personality and their final accounts subject to the same provisions that apply to the State's budget and final accounts.
يجري على ميزانيات الأجهزة ذوات الشخصية المعنوية العامة ، وحساباتها الختامية، ما يجري على ميزانية الدولة وحسابها الختامي من أحكام.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.