Article 20 of the Saudi Civil Society Associations Law

This article imposes on the association's board an annual disclosure duty:

• What is required: a detailed annual report on the financial statements for the financial year that has ended.
• Approval: it must be approved by the general assembly.
• Recipient: it is submitted to the Ministry.
• Deadline: within four months of the end of the financial year.

Contents of the report:

1. A record of the association's activities.
2. A comprehensive financial report approved by the auditor.
3. A copy of the estimated budget for the new year.

In practice: because the report must be approved by the general assembly before it is submitted within four months, the board must arrange early for the general assembly to meet and approve the report, and then submit it within the deadline.

If the association's financial year ends at the end of December, for example, the report must reach the Ministry before the end of April.

This article is preceded by Article 19, on dismissing the board in case of violation, and followed by Article 21, which sets out the association's obligations on records, accounts and disbursement. Neglecting this duty is a violation of the provisions of the Law.