Article 45 of the Saudi Law of Universities

This article opens the provisions on the university's financial system and establishes the principle of the independent budget.

First: the independent budget

Each university has an independent annual budget, so, according to the text, its budget is not merely an item within the budget of another body.

Second: adoption

• It is adopted by decision of the Board of Trustees.
• This is under the general rules approved by the Universities Affairs Council.
• And after coordination with the relevant bodies.

Adoption belongs to the Board of Trustees, but it is not unrestricted: the Board is bound by the general rules set by the Universities Affairs Council, and coordination with the relevant bodies must precede it. The article does not name these bodies.

This article is consistent with the role of the Board of Trustees under Article 1, as the authority competent over the governance of the university and oversight of its performance academically, administratively and financially, and with the role of the Universities Affairs Council as the authority competent to regulate university affairs and set their policies.

Article 46 then regulates oversight of budget implementation: the General Auditing Bureau reviews the university's final account under the rules for supervising public companies and institutions. The article is also linked to Article 44, which regulates the faculty members' advisory council.

The article is organizational and does not give students or university staff direct rights, but it shows the financial framework in which the university operates.