Article 40 of the Saudi Municipalities Law
المادة 40 من نظام البلديات والقرى
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.
Official text (Arabic)
This article has not been amended since the law was issued.
تنظم إجراءات صرف أموال البلدية واستيفاء وارداتها، وإدارة وتنظيم شئون موظفيها ومستخدميها وعمالها بلوائح يراعى فيها طبيعة أعمال البلديات، يصادق عليها مجلس الوزراء .
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 40 explained in plain English
This article refers to special regulations that organize two important fields in the municipality:
- Finance: the procedures for spending the municipality's money and collecting its revenues.
- Human resources: managing and organizing the affairs of its employees, staff and workers.
The text mentions two features of these regulations:
- They take into account the nature of the municipalities' work; that is, they take account of the particular character of municipal work.
- They are approved by the Council of Ministers, so they do not take effect by being issued by a lower body alone.
The article does not state the content of these regulations, such as detailed spending procedures or the rights of employees and workers; for that, refer to the regulations themselves.
Before it comes Article 39, which provides for collecting the municipality's resources, fines and penalties under the regulations and instructions in force. It is followed by Article 41, which provides that determining village services, developing them and organizing their administration is by a regulation issued by the Council of Ministers.
Someone who works in a municipality and has a matter concerning employment rights should refer to the regulations issued under this article, or consult a lawyer specialized in administrative cases.
Practical example
An employee of a municipality in Sabya governorate wants to know the rules that organize the employee's employment affairs in the municipality. Under this article the affairs of municipal employees, staff and workers are organized by regulations that take into account the nature of municipal work and are approved by the Council of Ministers, so the employee refers to them.
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 40 of the Saudi Municipalities Law
Who approves the regulations on spending municipal money?
The Council of Ministers.
How are the affairs of municipal employees and workers organized?
By regulations that take into account the nature of the municipalities' work and are approved by the Council of Ministers.
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 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.
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.

