Article 14 of the Saudi Financial Control Law
المادة 14 من نظام الرقابة المالية · الباب الثالث: مسؤولية الجهة الخاضعة للرقابة المالية
The article obliges the entity subject to the Law to provide all necessary facilities to the financial controllers so that they can carry out their duties in accordance with the Law and the Implementing Regulations.
Official text (Arabic)
This article has not been amended since the law was issued.
على الجهة تقديم كافة التسهيلات اللازمة للمراقبين الماليين، بما يمكنهم من مباشرة اختصاصاتهم وفقاً لأحكام النظام واللائحة.
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 14 explained in plain English
This article opens Chapter Three on the responsibility of the entity subject to financial control and places a general obligation on the entity: to provide all necessary facilities to the financial controllers.
Who is bound? The "entity" as defined in Article 1: the government entity and any other entity under Article 3, that is, the non-government bodies that receive a direct subsidy from the State treasury, carry out work on behalf of a government entity, or collect public revenues.
To whom are the facilities provided? To the financial controllers, who, under Article 1, are the Ministry employees entrusted with carrying out financial control over the entity, including the financial representative.
Purpose: to enable them to carry out their duties in accordance with the Law and the Implementing Regulations. The facilities required are tied to what the controller needs to perform his duty, and the article does not specify them in detail.
In practical terms, it is not enough for the entity not to obstruct the controller's work; it must make easy for him whatever is needed to perform his tasks. This ties in with Article 15, which lists the entity's responsibilities, including allowing financial controllers to see all related documents, data and observations, except what relates to the report-based control method.
It also ties in with Article 13: the non-government bodies mentioned in Paragraph (2) of Article 3 are subject only to report-based control, so the scope of what control needs from them is different. Anyone working in an entity subject to the Law who needs to know the limits of what it owes the controllers can consult a lawyer specialized in administrative cases.
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 14 of the Saudi Financial Control Law
What is the entity's obligation toward the financial controller?
To provide all necessary facilities that enable him to carry out his duties in accordance with the Law and the Implementing Regulations.
Does the obligation cover non-government bodies?
The obligation is addressed to the "entity", which under Article 1 is the government entity and any other entity under Article 3.
More articles on Responsibilities of the Controlled Entity
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.