Article 17 of the Saudi Financial Control Law
المادة 17 من نظام الرقابة المالية · الباب الخامس: المراقبون الماليون
The article refers to the Implementing Regulations the conditions required of those appointed to financial control, without prejudice to the laws and regulations.
Official text (Arabic)
This article has not been amended since the law was issued.
دون إخلال بالأنظمة واللوائح، تحدد اللائحة الشروط اللازم توافرها لمن يُعين في الرقابة المالية.
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 17 explained in plain English
This article opens Chapter Five on financial controllers and deals with the conditions of appointment to financial control.
What the article provides:
- The Implementing Regulations specify the conditions that must be met by those appointed to financial control.
- This is without prejudice to the laws and regulations; that is, the conditions in the Implementing Regulations do not cancel the general conditions found in other laws and regulations, but are added to them.
The article does not mention any specific condition: it specifies no qualification, experience or the like, but leaves all of that to the Implementing Regulations. Anyone who wants to know the conditions of appointment must therefore refer to the Implementing Regulations and the relevant laws and regulations.
Under Article 1, the financial controller is the Ministry employee entrusted with carrying out financial control over the entity in accordance with the Law and the Implementing Regulations, including the financial representative whom the Ministry delegates to control the procedures and operations with a financial impact in the government entity.
The importance of setting appointment conditions is evident from the nature of the tasks entrusted to the controller: the financial representative, for example, approves disbursement in the government entity under Article 8, and controllers in general see the entity's documents and data. Control work therefore calls for special competence and integrity.
Article 18 follows, which regulates the financial controllers' reporting to their control departments in the Ministry and guarantees their independence. Anyone looking to work in this field can refer to the Implementing Regulations, or consult a lawyer specialized in administrative cases if there is a dispute over an appointment.
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 17 of the Saudi Financial Control Law
What are the conditions for appointment as a financial controller?
The article refers the specification of the conditions to the Implementing Regulations, without prejudice to other laws and regulations.
Does the article specify the financial controller's qualifications?
No. The article mentions no specific conditions and leaves them to the Implementing Regulations.
More articles on Financial Controllers
- Article 18
The article makes financial controllers report to their control departments in the Ministry, guarantees their independence and objectivity, and prohibits interference in their work, subject to the Ministry's policies and regulations.
يتبع المراقبون الماليون إداراتهم الرقابية في الوزارة، مع ضمان تحقيق الاستقلالية والموضوعية اللازمة في أداء واجباتهم الفنية. ولا يجوز التدخل في أعمالهم، مع مراعا
- Article 19
The article requires the financial controller to exercise due professional care, maintain confidentiality and disclose conflicts of interest, and refers to the Implementing Regulations to set his duties and conduct.
يجب على المراقب المالي بذل العناية المهنية الواجبة، والحفاظ على السرية، والإفصاح عن حالات تعارض المصالح. وتحدد اللائحة الواجبات والسلوكيات التي يتعين على المراق
- Article 20
The article gives financial controllers the right to see confidential documents at the entity within the limits that enable them to do their work, and in accordance with the rules set by the Implementing Regulations.
يحق للمراقبين الماليين الاطلاع على المستندات السرية لدى الجهة في الحدود التي تمكنهم من القيام بعملهم، ووفقًا للضوابط التي تنص عليها اللائحة.
- Article 21
The article allows the Minister to grant an incentive reward to a financial controller who makes exceptional efforts that protect public funds, not exceeding 3 months' salaries a year, without prejudice to established benefits.
دون إخلال بأي مزايا مالية مقررة بموجب الأنظمة واللوائح، للوزير منح مكافأة تشجيعية للمراقب المالي الذي يقوم بجهود استثنائية تؤدي إلى حماية المال العام، على ألا ي
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.

