Article 21 of the Saudi Financial Control Law
المادة 21 من نظام الرقابة المالية · الباب الخامس: المراقبون الماليون
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.
Official text (Arabic)
This article has not been amended since the law was issued.
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 يتجاوز ما يصرف له رواتب (3) ثلاثة أشهر في السنة. وتحدد اللائحة ضوابط منح هذه المكافأة.
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 21 explained in plain English
This article creates an incentive for financial controllers to excel in protecting public funds, by providing for an incentive reward.
Who grants it? The Minister, who under Article 1 is the Minister of Finance. The wording is permissive ("the Minister may grant"), so it is a discretionary power, not an acquired right.
To whom is it granted? To a financial controller who makes exceptional efforts that lead to protecting public funds. There are two requirements: the efforts must be exceptional, and they must lead to the protection of public funds.
Its upper limit: what is paid to him must not exceed 3 months' salaries in the year. The ceiling is annual and is tied to the controller's own salary.
Its relation to other benefits: the reward is without prejudice to any financial benefits established under the laws and regulations; that is, it is in addition to what the controller is entitled to, not a substitute for it.
Rules: these are set by the Implementing Regulations; the article does not state them.
This article comes at the end of Chapter Five, which regulates the position of financial controllers: after the preceding articles set the conditions for their appointment (Article 17), their independence (Article 18), their duties (Article 19) and their right to see confidential documents (Article 20), this article provides the incentive.
This is consistent with the Law's objective in Article 2 of strengthening responsibility, integrity and transparency. A financial controller who needs to know the rules for the reward can refer to the Implementing Regulations or consult a lawyer specialized in administrative cases.
Practical example
A financial controller in a government entity discovers a defect in the disbursement procedures, and correcting it protects large sums of public funds. The Minister of Finance may grant him an incentive reward, provided that the total paid to him in the year does not exceed 3 months' salaries.
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 21 of the Saudi Financial Control Law
What is the upper limit of a financial controller's reward?
What is paid to him must not exceed 3 months' salaries in the year.
Is the incentive reward a right of the financial controller?
The article makes granting it a matter for the Minister, in permissive terms, for a controller who makes exceptional efforts that lead to protecting public funds.
More articles on Financial Controllers
- Article 17
The article refers to the Implementing Regulations the conditions required of those appointed to financial control, without prejudice to the laws and regulations.
دون إخلال بالأنظمة واللوائح، تحدد اللائحة الشروط اللازم توافرها لمن يُعين في الرقابة المالية.
- 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.
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.