Article 23 of the Saudi Financial Control Law
المادة 23 من نظام الرقابة المالية · الباب السادس: المخالفات والجزاءات
The article allows the Ministry of Finance, on discovering a violation of the Law or the Implementing Regulations, to ask the entity whose personnel committed it to draw up a record of the violation, and requires the entity to act immediately once notified.
Official text (Arabic)
This article has not been amended since the law was issued.
للوزارة، عند اكتشاف أي مخالفة للنظام أو اللائحة، أن تطلب من الجهة التي ارتكب أي من منسوبيها المخالفة تحريرَ واقعة بتلك المخالفة، ويجب على الجهة إجراء اللازم فور إبلاغها بذلك.
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 23 explained in plain English
This article sets the first step after a violation of the Financial Control Law is discovered, which is drawing up a record of the violation.
When? On discovering any violation of the Law or the Implementing Regulations. The rule covers the violations listed in Article 22 as well as a violation of the provisions of the Implementing Regulations.
What is the Ministry's power? To ask the entity one of whose personnel committed the violation to draw up a record of it. The wording is permissive ("the Ministry may"), so the request is at the Ministry's discretion.
What is the entity's obligation? It must take the necessary action immediately once notified of this. Once the Ministry asks, drawing up the record becomes a duty of the entity, without delay.
Note that in this arrangement the Ministry does not draw up the record itself, but asks for it from the entity to which the violator belongs. This is consistent with Article 25, which makes the investigation of violations and the imposition of penalties subject to the laws in force and the regulations of the entity to which the violator belongs; the entity is the one that takes the procedures toward its personnel.
Article 24 follows, which sets out what the entity must do after the record is drawn up: provide the Ministry with a report on the procedures and decisions taken, and correct the violation or take what is necessary to approve it where appropriate.
The article does not specify the form or contents of the record. Anyone against whom a record of violation is drawn up under this Law can consult a lawyer specialized in administrative cases.
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 23 of the Saudi Financial Control Law
What happens when a violation of the Financial Control Law is discovered?
The Ministry may ask the entity whose personnel committed the violation to draw up a record of it, and the entity must take the necessary action immediately once notified.
Who draws up the record of the violation?
The entity whose personnel committed the violation, at the request of the Ministry of Finance.
More articles on Violations of the Financial Control Law and Penalties
- Article 22
The article sets out the acts that are violations of the Financial Control Law: preventing controllers from access, giving incorrect information, failing to respond or stalling, and not applying priority corrective procedures.
دون إخلال بما تقضي به الأنظمة ذات العلاقة، يعد مخالفاً لأحكام النظام كل من ارتكب أيًّا من الأفعال الآتية: 1- عدم تمكين المراقبين الماليين من الاطلاع على المستند
- Article 24
The article requires the entity, after a record of the violation is drawn up, to give the Ministry a report on the procedures and decisions taken, and to correct the violation or take what is necessary to approve it where appropriate.
على الجهة بعد تحرير الواقعة بالمخالفة -وفقًا للمادتين (الثانية والعشرين) و(الثالثة والعشرين) من النظام- اتخاذ الآتي: 1- تزويد الوزارة بتقرير عن الإجراءات والقرا
- Article 25
The article provides that investigation of the violations in Article 22 and imposition of the prescribed penalties are in accordance with the laws in force and the regulations applied in the violator's entity.
يكون التحقيق في الأفعال المنصوص عليها في المادة (الثانية والعشرين) من النظام، وتوقيع الجزاءات والعقوبات المقررة، وفقاً لأحكام الأنظمة السارية، وما تنص عليه اللو
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.