Article 76 of the Saudi Basic Law of Governance
المادة 76 من النظام الأساسي للحكم · الباب السابع: الشئون المالية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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، فإذا حالت أسباب اضطرارية دون صدورها وحلت السنة المالية الجديدة، وجب السير على ميزانية السنة السابقة حتى صدور الميزانية الجديدة.
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 76 explained in plain English
This Article regulates the State's general budget in several respects:
- The fiscal year: it is set by the law, and the Article does not specify its start or end.
- The instrument of issuance: the budget is issued by royal decree.
- The content: the budget includes an estimate of revenues and expenditures for that year.
- The timing: the budget is issued at least one month before the fiscal year begins.
The Article then deals with an exceptional case: if compelling reasons prevent the budget from being issued and the new fiscal year arrives, the previous year's budget must be followed until the new budget is issued. For this ruling to apply, the failure to issue must be due to compelling reasons, and the new fiscal year must have arrived. The purpose of this is that the State's work does not stop because of a delay in the budget.
The Article is linked to Article 77, which 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; the budget is an advance estimate, while the final accounts are a statement of what was done after the year ends.
The Article is addressed to the bodies competent for the State's financial affairs. Anyone who wants to explore its provisions further may consult a lawyer who specializes in constitutional and administrative law.
Practical example
Compelling reasons prevent the new budget from being issued, and the new fiscal year arrives without it being issued. Under Article 76, the previous year's budget must be followed until the new budget is issued.
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 76 of the Saudi Basic Law of Governance
When is the Saudi State budget issued?
Article 76 provides that the budget is issued by royal decree at least one month before the fiscal year begins.
What happens if the budget is delayed?
If compelling reasons prevent it from being issued and the new fiscal year arrives, the previous year's budget must be followed until the new budget is issued.
Who sets the State's fiscal year?
The Article provides that the law sets the State's fiscal year.
What does the general budget include?
It includes an estimate of revenues and expenditures for that year.
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 73
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.
لا يجوز الالتزام بدفع مال من الخزانة العامة إلا بمقتضى أحكام الميزانية ، فإن لم تتسع له بنود الميزانية وجب أن يكون بموجب مرسوم ملكي .
- 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 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.