Article 10 of the Saudi Financial Control Law

This article deals with what happens when self-control is fully applied to a government entity. Article 9 makes clear that self-control may be applied partly or fully, depending on the results of the Ministry's assessment of the entity's internal control, information and governance systems.

The rule: where self-control is applied fully, the government entity must carry out the legal requirements assigned to the financial controller, as provided in the laws, regulations and instructions.

Why? Under Article 1, the financial controller is the Ministry employee entrusted with carrying out financial control over the entity. When an entity moves to full self-control, the requirements that the laws assigned to the financial controller do not fall away; responsibility for carrying them out passes to the entity itself. The aim is that self-control does not turn into an absence of control.

Note that the text limits this rule to full application and does not address partial application. It also does not list these requirements, but refers to what is stated in the laws, regulations and instructions.

This is consistent with the definition of self-control in Article 1 as a method in which the government entity is responsible for controlling its operations in accordance with the laws, regulations and instructions. Article 11 follows, which obliges the Ministry to support the application of self-control through appropriate support, guidance and responses to inquiries. Anyone working in a government entity that applies self-control fully and who needs to determine what is required of it can consult a lawyer specialized in administrative cases.