Article 28 of the Saudi Council of Ministers Law

This article regulates the last stage of the State's financial cycle, which is reviewing what was actually done after the fiscal year ends, through the final account.

The article contains the following elements:

• Who must submit: the Minister of Finance and National Economy, as named in the text.
• What is submitted: the State's final account for the past fiscal year.
• To whom it is submitted: the Prime Minister.
• Purpose: to refer it to the Council of Ministers for approval.

The route has three steps: the Minister of Finance submits, the Prime Minister refers, and the Council approves. The article does not set a date for submitting the final account or its detailed contents, so a period or form that does not appear in the text should not be assumed.

This article is linked to Article 27, which makes any increase to the budget by royal decree; after the budget is approved and any increases that may arise, the final account presents what was done during the year. It is followed by Article 29, which requires all ministries and government bodies to submit to the Prime Minister, within ninety days of the start of each fiscal year, a report on their achievements compared with the general development plan during the past year. The difference is that the final account concerns the State's public finances, while the Article 29 report concerns each body's achievements.