Article 15 of the Saudi Financial Control Law

This article lists the responsibilities of the entity subject to the Law. There are seven:

1. Internal control: developing an adequate and effective framework for internal control systems, in line with what the Implementing Regulations specify, and making sure its application is adequate.
2. Soundness of financial operations: the correctness of all financial operations issued by it, their legal soundness, and the use of public funds for the purpose for which they were allocated.
3. Access for controllers: allowing the financial controllers to see all related documents, data and observations in accordance with the Law and the Implementing Regulations, except what relates to the report-based control method stated in Article 13.
4. Cooperation: with the Ministry to remedy any defect in the design and application of control measures.
5. Awareness: making its personnel aware of the requirements of the internal control systems.
6. Compliance: with the laws, regulations and instructions according to the financial control method applied to it.
7. Response and remedy: responding to the Ministry's observations, and submitting the necessary results in accordance with the corrective procedures, provisions and rules set by the Implementing Regulations.

The report-based control exception: Article 13 provides that report-based control is carried out by requesting financial and control reports and the documents and data related to them, and that control over the non-government bodies mentioned in Article 3 is limited to this method, within the limits of the related amounts and work. So the full access in item (3) does not extend to what relates to this method.

It is clear that the Law makes the entity primarily responsible for the soundness of its financial operations; the Ministry's control does not transfer this responsibility away from it. This article complements Article 14, which requires facilities to be provided to financial controllers. Anyone working in an entity subject to the Law who needs to assess its obligations can consult a lawyer specialized in administrative cases.