Article 24 of the Saudi Financial Control Law
المادة 24 من نظام الرقابة المالية · الباب السادس: المخالفات والجزاءات
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.
Official text (Arabic)
This article has not been amended since the law was issued.
على الجهة بعد تحرير الواقعة بالمخالفة -وفقًا للمادتين (الثانية والعشرين) و(الثالثة والعشرين) من النظام- اتخاذ الآتي:
1- تزويد الوزارة بتقرير عن الإجراءات والقرارات التي اتُخذت حيال المخالفات التي اكتُشفت. وللوزارة أن تطلب من الجهة اتخاذ الإجراء الذي تراه الوزارة مناسباً لمعالجة أوجه الضعف في الضوابط الرقابية المتبعة، أو في تنفيذها؛ لضمان عدم تكرار هذه المخالفات مستقبلًا.
2- تصحيح المخالفة أو اتخاذ ما يلزم لإجازتها -عند الاقتضاء- وفقًا للأنظمة والتعليمات المتبعة.
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 24 explained in plain English
This article sets out what the entity must do after the record of the violation is drawn up under Articles 22 and 23. Article 22 sets out the acts counted as violations, such as not allowing controllers access, giving incorrect information, stalling on replies and not applying corrective procedures, and Article 23 allows the Ministry to ask for a record of the violation from the entity to which the violator belongs.
After that the entity has two things to do:
1. Reporting to the Ministry:
- Providing the Ministry with a report on the procedures and decisions taken regarding the violations discovered.
- The Ministry may ask the entity to take the action the Ministry considers appropriate to remedy weaknesses in the control measures followed or in their implementation, the purpose being to ensure these violations are not repeated in future.
2. Dealing with the violation itself:
- Correcting the violation.
- Or taking what is necessary to approve it where appropriate, in accordance with the laws and instructions followed. The article does not say when a violation is corrected and when it is approved, but refers to the laws and instructions.
It is clear that the Law is concerned with two things together: dealing with the existing case by correcting or approving it, and preventing its repetition by fixing the control measures. This is consistent with the definition of corrective procedures in Article 1 as action plans to address observations and correct violations or take what is necessary to approve them.
As for holding the violator personally accountable, this is regulated by Article 25, which makes investigation and the imposition of penalties subject to the laws in force and the regulations of his entity. Anyone working in an entity that is required to provide a report or make a correction under this article 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 24 of the Saudi Financial Control Law
What does the entity do after a record of the violation is drawn up?
It gives the Ministry a report on the procedures and decisions taken, and corrects the violation or takes what is necessary to approve it where appropriate, in accordance with the laws and instructions.
May the Ministry of Finance ask for control measures to be fixed?
Yes. It may ask the entity to take the action it considers appropriate to remedy weaknesses in the control measures or their implementation, to ensure the violations are not repeated.
Articles this article refers to
- 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 23
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.
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
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 23
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.
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
- 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.