Article 77 of the Saudi Basic Law of Governance
المادة 77 من النظام الأساسي للحكم · الباب السابع: الشئون المالية
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.
Official text (Arabic)
This article has not been amended since the law was issued.
تعد الجهة المختصة الحساب الختامي للدولة عن العام المالي المنقضي، وترفعه إلى رئيس مجلس الوزراء .
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 77 explained in plain English
This Article deals with the State's final accounts and sets out three matters:
- Who prepares them: the competent body, and the Article does not name this body.
- For what period: for the past fiscal year, that is, the year that has ended.
- To whom they are submitted: to the head of the Council of Ministers.
The Article does not state the date for preparing the final accounts, their detailed contents, or what is done with them after they are submitted, and these may not be inferred from the text.
The Article complements Article 76, which provides that the law sets the State's fiscal year, and that the budget is issued by royal decree and includes an estimate of revenues and expenditures for that year at least one month before the fiscal year begins. The budget is an advance estimate of revenues and expenditures, while the final accounts relate to the fiscal year after it has ended.
It is also linked to Article 78, which provides that the budgets of bodies with public legal personality and their final accounts are subject to the provisions that apply to the State's budget and final accounts; the ruling of Article 77 thus extends to the final accounts of those bodies.
The Article is procedural and is addressed to the State's financial bodies, and does not create direct obligations on individuals. Anyone who wants to explore it further may consult a lawyer who specializes in constitutional and administrative law.
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 77 of the Saudi Basic Law of Governance
Who prepares the final accounts of the Saudi State?
Article 77 provides that the competent body prepares the State's final accounts for the past fiscal year.
To whom are the State's final accounts submitted?
They are submitted to the head of the Council of Ministers.
What is the difference between the budget and the final accounts?
The budget includes an estimate of revenues and expenditures for the fiscal year under Article 76, and the final accounts are prepared for the past fiscal year under Article 77.
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 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 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.