Article 18 of the Saudi Financial Control Law

This article sets guarantees of the independence of financial controllers. It contains four provisions:

1. Reporting line: financial controllers report to their control departments in the Ministry, not to the entity they are controlling. The financial representative, for example, although working at the government entity under Article 8, remains answerable to the Ministry.
2. Independence and objectivity: the necessary independence and objectivity must be guaranteed in the performance of their technical duties.
3. Prohibition of interference: there may be no interference in their work. The text does not name any particular party, so the prohibition is general.
4. Compliance with rules: this is subject to their commitment to the policies, procedures and regulations governing work at the Ministry. Independence does not mean stepping outside the Ministry's organization.

The article refers to the Implementing Regulations to specify the standards and rules for this, and does not give their details.

The reason for these guarantees is plain: a controller who is under pressure from the entity he controls, or who receives instructions that affect his technical judgment, cannot carry out control effectively. This is consistent with the Law's objective in Article 2 of strengthening responsibility, integrity and transparency and achieving effective control.

Note that independence is tied to technical duties, that is, professional judgment in control work, while administrative matters remain subject to the Ministry's policies and regulations.

This article ties in with Article 19, which requires the financial controller to exercise due professional care, maintain confidentiality and disclose conflicts of interest. Anyone who needs to understand the limits of the financial controller's powers, or what an entity may do in relation to him, can consult a lawyer specialized in administrative cases.