With the help of Allah the Almighty
We, Salman bin Abdulaziz Al-Saud,
the King of the Kingdom of Saudi Arabia,
based on article 70 of the Basic Law of Governance, issued by Royal Order O/90 dated 27 Sha’ban 1412 [1 March 1992],
based on article 20 of the Law of the Council of Ministers, issued by Royal Order O/13 dated 3 Rabi Al-Awwal 1414 [21 August 1993],
based on article 18 of the Law of the Shura Council issued by Royal Order O/91 dated 27 Sha’ban 1412 [1 March 1992],
after perusal of Shura Council Decision 197/19 dated 4 Sha’ban 1446 [3 February 2025] and Decision 30/3 dated 7 Rabi Al-Thani 1447 [29 September 2025],
and after perusal of Council of Ministers Decision 415 dated 4 Jumada Al-Thani 1447 [25 November 2025],
have decreed as follows
First
The Financial Control Law is hereby approved in the form attached.
Second
The provisions of the law, referred to in clause First of this decree, do not apply to the Saudi Central Bank, the Oversight and Anti-Corruption Authority, and the General Court of Audit.
Third
His Royal Highness the Prime Minister, the ministers, and the heads of independent concerned authorities—each within their area of mandate—shall implement this decree of Ours.
Salman bin Abdulaziz Al-Saud
Issued on: 10 Jumada Al-Thani 1447
Corresponding to: 1 December 2025
Published in Umm Al-Qura 5129 issued on 12 December 2025.