Article 34 of the Saudi Municipalities Law
المادة 34 من نظام البلديات والقرى
The municipality's budget is prepared under the regulations on that, and follows the state budget as to its start and end.
Official text (Arabic)
This article has not been amended since the law was issued.
يتم إعداد ميزانية البلدية وفق الأنظمة الخاصة بذلك، وتتبع من حيث بدئها ونهايتها ميزانية الدولة .
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 34 explained in plain English
This article sets two rules for the municipality's budget:
- Method of preparation: the municipality's budget is prepared under the regulations on that. The article itself does not set the budget's chapters or how it is prepared, but refers to the competent regulations.
- Timing: the municipality's budget follows the state budget as to its start and end; that is, the municipality's fiscal year starts and ends with the state's fiscal year.
This links to the fact that some of the municipality's resources come from the state itself. The following Article 35 lists the municipality's resources, including its share of the indirect fees that the state allocates to municipalities and collects for their benefit, and the subsidies and allocations the state approves for the municipality, alongside its direct fees, fines, revenues from its property, and bequests and gifts.
Before it comes Article 33, which bars attachment of the municipality's movable and immovable property and all its resources.
This article does not address who prepares or approves the budget, or the detailed dates for discussing it; its text does not mention these matters.
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 34 of the Saudi Municipalities Law
When does a municipality's fiscal year start?
The municipality's budget follows the state budget as to its start and end.
How is a municipality's budget prepared?
Under the regulations on that, according to the text of the article.
More articles on Municipal Budget and Final Accounts
- Article 23
The article lists the matters in which the municipal council takes decisions, such as the budget, final account, urban plan, regulations, fees and fines, and oversight of revenues and expenditures.
يتخذ المجلس البلدي قراراته في جميع المسائل المتعلقة بالبلدية طبقا لهذا النظام وغيره من الأنظمة واللوائح وخاصة فيما يلي: 1 - إعداد مشروع ميزانية البلدية . 2 - إق
- Article 29
The article requires the head of the municipality, as head of its executive authority, to take the measures needed for it to perform its duties, including managing its funds, preparing and executing the budget and concluding contracts.
على رئيس البلدية بصفته رئيسا لسلطتها التنفيذية اتخاذ جميع التدابير اللازمة لقيام البلدية بواجباتها وفق هذا النظام وغيره من الأنظمة واللوائح والقرارات، وخاصة ما
- Article 36
The head of the municipality submits the draft budget to the municipal council, which discusses it under the procedures and dates set out in the regulations.
يقدم مشروع الميزانية من رئيس البلدية إلى المجلس البلدي ، ويناقش المشروع طبقا للإجراءات والمواعيد المنصوص عليها في اللوائح.
- Article 37
If approval of the municipality's budget for the new year is delayed for any reason, ordinary revenues and expenditures continue on the basis of the previous budget until the new one is approved.
إذا لم يتم اعتماد ميزانية البلدية للسنة المالية الجديدة من الجهة المختصة في حينها لأي سبب من الأسباب، تبقى الواردات والنفقات العادية جارية على أساس الميزانية ال
- Article 38
The head of the municipality must submit the final account for the fiscal year to the municipal council within two months at most of that year's end.
على رئيس البلدية أن يقدم إلى المجلس البلدي خلال شهرين على الأكثر من انتهاء السنة المالية الحساب الختامي لتلك السنة.
- Article 40
The procedures for spending the municipality's money, collecting its revenues and managing its employees, staff and workers are set by regulations, taking into account the nature of municipal work and approved by the Council of Ministers.
تنظم إجراءات صرف أموال البلدية واستيفاء وارداتها، وإدارة وتنظيم شئون موظفيها ومستخدميها وعمالها بلوائح يراعى فيها طبيعة أعمال البلديات، يصادق عليها مجلس الوزراء
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.

