Article 27 of the Saudi Council of Ministers Law

This article places a restriction on changing the budget after it is approved, specifically concerning increases:

• Scope of the provision: "any increase" to be made to the budget; the text is general and covers any increase, small or large.
• The instrument required: an increase may be made only by royal decree.

In practical terms, a government body cannot exceed what is allocated in the budget by an internal decision; a royal decree is required to increase the budget. The text does not address other cases such as transfers between items or reductions, and does not state the procedures for requesting an increase, so rules for them should not be assumed from this article.

This article is linked to Article 26, which provides that the Council of Ministers studies the State budget and votes on it chapter by chapter, and that it is issued by royal decree. Just as the budget is issued by royal decree, it is increased only by royal decree.

It is followed by Article 28, which requires the Minister of Finance and National Economy to submit the State's final account for the past fiscal year to the Prime Minister for referral to the Council for approval; Articles 26, 27 and 28 together cover approving the budget, increasing it and reviewing its results after the fiscal year ends.