Article 5 of the Saudi Financial Control Law

This Article sets out the tools by which the Ministry of Finance applies financial control, which are four methods defined in Article 1:

1. Direct control: in which the Ministry applies financial control over the procedures and operations with a financial impact in the government entity, through the financial representative. It is the most present method within the entity.
2. Self-control: in which the government entity itself is responsible for controlling its operations, in accordance with laws, regulations, and instructions.
3. Digital (technical) control: in which the Ministry monitors government resource systems with a financial impact, which according to Article 1 are the electronic financial and administrative systems that serve government entities and the individuals and private sector dealing with them.
4. Report-based control: in which the Ministry requests reports from the entity and analyzes them, in accordance with the provisions of the Law and the Implementing Regulations.

It is clear that the methods range from close control exercised by a Ministry representative, to control for which the entity bears responsibility itself, passing through control by electronic systems and reports.

Note from the definitions that direct control and self-control relate to the government entity, while report-based control is requested from the entity in its broader sense, which includes the non-government entities mentioned in Article 3.

This Article does not specify which methods apply to a particular entity; Article 6 gives the Minister or his delegate the power to determine and change the method of financial control for the government entity, allows combining more than one method, and refers the criteria for determining it to the Implementing Regulations. Anyone working in an entity subject to the Law who needs to understand the method applied to it may consult a lawyer specializing in administrative matters.