Article 28 of the Saudi Financial Control Law

This article sets out the relationship between the new Law and the previous one, providing that the Financial Control Law replaces the Law of Financial Representatives issued by Royal Decree No. M/85 dated 20/9/1380 AH.

The meaning of "replaces": the Financial Control Law has become the reference on its subject in place of the Law of Financial Representatives. The article does not mention any of the provisions of the previous Law.

What remains of the idea of the financial representative? The new Law did not abolish the role of the financial representative, but reorganized it within a wider framework:

• Article 1 defines the financial controller as the Ministry employee entrusted with carrying out financial control, including the financial representative whom the Ministry delegates to control the procedures and operations with a financial impact in the government entity.
• Article 5 makes direct control, which is exercised through the financial representative, only one of four methods, alongside self-control, digital control and report-based control.
• Article 8 regulates the delegation of the financial representative and his approval of disbursement.

The new Law allows the Ministry to choose the appropriate method for each entity under Article 6, and is not limited to having a financial representative in every entity.

Article 29 follows, which sets the start of the Law's effect after 120 days from its publication in the Official Gazette. Anyone who needs to know which law applies to an event that took place before the new Law took effect can consult a lawyer specialized in administrative cases.