Article 25 of the Saudi Financial Control Law

This article determines how the violator is held accountable for the acts stated in Article 22, which are:

• Not allowing the financial controllers to see what they are entitled to see.
• Giving them incorrect information.
• Not responding to their correspondence and observations, not removing what obstructs them, or delaying without an acceptable excuse, with stalling treated as no response.
• Not applying corrective procedures for priority control observations.

What the article provides: the investigation of these acts and the imposition of the prescribed penalties and sanctions are in accordance with:

• The provisions of the laws in force.
• What is stated in the regulations applied in the violator's entity.

Note that the Financial Control Law sets no penalties of its own for these violations and does not specify an independent investigating body. Instead it refers to the laws in force and the regulations specific to the violator's entity. The penalty that applies therefore differs according to the entity where the violator works and the law he is subject to.

This is consistent with the order of procedures in Chapter Six:

1. Article 23: the Ministry may ask the entity to draw up a record of the violation.
2. Article 24: the entity gives the Ministry a report on the procedures and corrects or approves the violation where appropriate.
3. This article: the violator is investigated and penalized in accordance with the laws and regulations applied to him.

The article does not name the laws in force that are meant. Anyone referred to investigation because of one of these acts can consult a lawyer specialized in administrative cases.