Article 38 of the Saudi Municipalities Law
المادة 38 من نظام البلديات والقرى
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.
Official text (Arabic)
This article has not been amended since the law was issued.
على رئيس البلدية أن يقدم إلى المجلس البلدي خلال شهرين على الأكثر من انتهاء السنة المالية الحساب الختامي لتلك السنة.
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 38 explained in plain English
This article sets a specific deadline for submitting the municipality's final account:
- Who is bound? The head of the municipality.
- What is submitted? The final account for the fiscal year that has ended, which is the statement showing the revenues and expenditures actually realized during the year.
- To whom? To the municipal council.
- When? Within two months at most of the end of the fiscal year.
The difference between the budget and the final account is that the budget is an advance estimate of what is expected to be collected and spent, whereas the final account is a later statement of what actually happened. This lets the municipal council see what was actually realized during the year that ended.
The phrase 'at most' means the two months are a maximum, so submission may be made earlier. The article does not state what follows from a delay in submitting.
Before it comes Article 37, under which ordinary revenues and expenditures continue on the basis of the previous budget if approval of the new budget is delayed. It is followed by Article 39, which provides that the municipality's resources, fines and penalties are collected under the regulations and instructions in force.
Practical example
The fiscal year of a municipality in Dawadmi governorate ended. Under this article, the head of the municipality must submit the final account for that year to the municipal council within two months at most of the date it ended.
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 38 of the Saudi Municipalities Law
When is the municipality's final account submitted?
Within two months at most of the end of the fiscal year.
Who submits the municipality's final account, and to whom?
The head of the municipality submits it to the municipal council.
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 34
The municipality's budget is prepared under the regulations on that, and follows the state budget as to its start and end.
يتم إعداد ميزانية البلدية وفق الأنظمة الخاصة بذلك، وتتبع من حيث بدئها ونهايتها ميزانية الدولة .
- 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 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.