Article 33 of the Saudi Civil Society Associations Law
المادة 33 من نظام الجمعيات والمؤسسات الأهلية
A civil society organization must have an annual budget and a final account, though with the Ministry's approval a statement of revenues, expenses and spending of funds may suffice in place of the final account.
Official text (Arabic)
This article has not been amended since the law was issued.
تكون للمؤسـسة ميزانية سنوية ، وحساب ختامي ، ويجوز - بعد موافقة الوزارة - أن يكتفى عنه ببيان يتضمن إيراداتها ومصروفاتها ، وأوجه إنفاق أموالها بحسب طبيعة المال الذي جرى تخصيصه وفقاً للائحة الأساسية.
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 33 explained in plain English
This article lays down a basic financial rule for every civil society organization, the organization defined in Article 1 of the Law as the "civil society organization". As a rule an organization must have two things:
- An annual budget showing the estimates of its revenues and expenditures for the year.
- A final account showing what was actually achieved at the end of the year.
However, the article allows an exception to the final account: with the Ministry's approval it may be replaced by a statement containing three elements: the organization's revenues, its expenses, and how its funds were spent. This statement is prepared according to the nature of the funds allocated to the organization under the "articles of association", which under Article 1 means the organization's own articles of association.
This means the organization cannot decide on its own to dispense with the final account; it must first obtain approval, and even then the statement must show how funds were spent in a way consistent with the purpose for which they were allocated in its articles of association.
This article follows Article 32, which makes the board of trustees the body that manages the organization under the Law, the Regulations and the articles of association, so it is the board that in practice prepares these financial documents. The article does not specify the form of the budget or the dates for preparing it, so details that the text does not contain should not be assumed.
If you have a specific case concerning an organization or association, it is best to consult a lawyer who specializes in non-profit sector and civil society association law.
Practical example
A businessman in Jeddah established a civil society organization and allocated an endowment to it for the care of orphans. At the end of the year the board of trustees felt that preparing a full final account was costly for the organization's small activity, so it asked the Ministry to allow a statement of revenues, expenses and how the endowment's income was spent on orphans to suffice. It is relieved of the final account only once this approval 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 33 of the Saudi Civil Society Associations Law
Must a civil society organization have a final account?
Yes, as a rule the organization must have an annual budget and a final account.
Can the organization dispense with the final account?
This is possible with the Ministry's approval, and a statement of revenues, expenses and how funds were spent takes its place.
On what basis is the statement of how funds were spent prepared?
According to the nature of the funds allocated, under the organization's articles of association.
More articles on Civil Organizations and the Board of Trustees
- Article 29
This article gives the sources of a civil society organization's resources, the funds, endowments, gifts and bequests allocated by its founder or founders, and allows it to receive donations after Ministry approval.
تتكون موارد المؤسسة مما يخصصه لها المؤسس أو المؤسسون من أموال ، أو أوقاف ، أو هبات ، أو وصايا ، ويجوز لها استقبال التبرعات بعد موافقة الوزارة.
- Article 30
This article lists the details the organization's articles of association must contain: name, area and headquarters, founders, purpose, voluntary dissolution cases, allocated funds and their fate on dissolution, and rules on the board of trustees and executive officer.
يجب أن تشمل اللائحة الأساسية للمؤسسة البيانات الآتية : 1 - اسم المؤسسة ، ونطاق عملها الجغرافي ، ومقرها الرئيس. 2 - اسم المؤسس أو أسماء المؤسسين ، وبياناتهم الشخ
- Article 31
Every organization must have a board of trustees of at least three members, appointed by the founder or founders or whoever the articles of association designate; the Ministry is notified of appointments and changes, and steps in if a replacement cannot be appointed.
يكون لكل مؤسسة مجلس أمناء من ثلاثة أعضاء على الأقل يعينهم المؤسس أو المؤسسون أو من يعهد إليه بذلك بموجب اللائحة الأساسية ، وتبلغ الوزارة بالتعيين ، وبكل تعديل ي
- Article 32
The board of trustees manages the organization under the Law, the Regulations and the articles of association, and its chairman represents it before the courts and others, and may delegate this with the board's approval.
يتولى مجلس الأمناء إدارة المؤسسة وفقاً لأحكام النظام واللائحة واللائحة الأساسية ، ويمثلها رئيس المجلس أمام القضاء وأمام غيره ، ولرئيس المجلس بعد موافقة مجلس الأ
- Article 34
The Ministry must keep a special register of civil society organizations; the Regulations set its provisions, the registration procedures and the details to be recorded.
تُعِد الوزارة سجلاًّ خاصًّا بالمؤسسات ، وتحدد اللائحة الأحكام المتعلقة بهذا السجل ، وإجراءات التسجيل فيه ، والبيانات اللازم تسجيلها.
- Article 35
The article regulates voluntary dissolution or merger of an organization, the Ministry's powers to protect its funds in the Article 23 cases, the limits on dissolving it, and the requirement of a reasoned decision after a warning.
1- لا يجوز حل المؤسسة اختياريًّا أو دمجها في مؤسسة أخرى إلاَّ بموافقة المؤسس أو المؤسسين ، أو وفقاً لما تقضي به اللائحة الأساسية. 2 - تتخذ الوزارة - في الحالات
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.