Article 22 of the Saudi Financial Control Law

This article opens Chapter Six on violations and penalties and sets out the acts whose perpetrator is considered to be in violation of the provisions of the Law, without prejudice to what the relevant laws provide. There are four acts:

1. Not allowing access: not allowing the financial controllers to see the documents, records, information systems or other things they are entitled to review or see under the Law and the Implementing Regulations.
2. Incorrect information: giving incorrect information to the financial controllers.
3. Not responding or obstructing: this includes not responding to the controllers' correspondence and observations, not removing in good time what obstructs them from doing their work at the entity, or delaying a response without an acceptable excuse. A response that involves stalling or procrastination is treated as no response; a formal response is not enough.
4. Not applying corrective procedures: to remedy priority control observations, in accordance with the rules and provisions set by the Implementing Regulations.

These violations correspond to earlier obligations in the Law: Article 14 requires facilities to be provided to financial controllers, Article 15 makes it one of the entity's responsibilities to allow controllers access and to respond to the Ministry's observations, and Article 4 makes setting corrective procedures and prioritizing them a matter for the Ministry together with the entity.

Note that the article speaks of "anyone who commits", so liability is personal and attaches to the person who committed the act. The article does not set the penalty: Article 23 follows, which allows the Ministry to request that a record of the violation be drawn up, and Article 25, which makes investigation and the imposition of penalties subject to the laws in force and the regulations of the entity to which the violator belongs. Anyone accused of one of these acts can consult a lawyer specialized in administrative cases.