The Council of Ministers,
after perusal in its session held under the chairmanship of the Custodian of the Two Holy Mosques, King Salman bin Abdulaziz Al-Saud, of Royal Court File 10352 dated 6 Safar 1447 [31 July 2025], which includes Minister of Finance Letter 5545 dated 28 Jumada Al-Awwal 1445 [12 December 2023], regarding the draft Controls for the Distinguished Capabilities Item Allocated for Incentive Purposes in Public Entities,
after perusal of the mentioned draft controls,
after perusal of Council of Ministers Decision 59 dated 18 Muharram 1444 [16 August 2022],
after perusal of Royal Order 24525 dated 5 Jumada Al-Thani 1436 [25 March 2015], Royal Order 56515 dated 22 Dhu Al-Qa’dah 1437 [25 August 2016], and Royal Order 29601 dated 26 Jumada Al-Thani 1438 [25 March 2017],
after perusal of Bureau of Experts at the Council of Ministers Memo 4325 dated 24 Dhu Al-Hijja 1445 [30 June 2024] and Memo 2691 dated 4 Sha’ban 1446 [3 February 2025],
after perusal of Council of Economic and Development Affairs Recommendation 10-13/46/R dated 17 Dhu Al-Qa’dah 1446 [15 May 2025],
and after perusal of General Committee of the Council of Ministers Recommendation 3383 dated 29 Rabi Al-Awwal 1447 [21 September 2025],
hereby decides
First
The Controls for the Distinguished Capabilities Item Allocated for Incentive Purposes in Public Entities are hereby approved in the form attached.
Second
The Minister of Finance shall take the necessary measures to cancel the “Allocated Secret Expenditure Item” existing with public entities for incentive purposes, and to create a new clause with these entities to replace it under the name “Distinguished Capabilities Item Allocated for Incentive Purposes”, and to transfer all amounts that were in the cancelled item to the new item, taking into account that the cancellation and creation of the two mentioned items do not affect the continuity of public entities in disbursing the amounts allocated for incentive purposes, in accordance with the provisions governing this.
Third
All public entities for which the “Distinguished Capabilities Item Allocated for Incentive Purposes” is created, or in which this item replaces the “Allocated Secret Expenditure Item”, shall disburse the bonuses allocated for incentive purposes from the mentioned item through the Central System of Financial Rights Related to Officers and Employees in Civil, Military, and Security Entities (Sarf), issued in its regard by Royal Order 8240 dated 19 Safar 1439 [8 November 2017] and Royal Order 52176 dated 16 Ramadan 1440 [21 May 2019]. The Ministry of Finance and the Ministry of Human Resources and Social Development shall develop the necessary policies and procedures for this.
Fourth
The provisions of the preceding clauses do not entail any additional burdens on the general budget of the state, or any increase in budget ceilings until the fiscal year 1451/1452 (2030).
Salman bin Abdulaziz Al-Saud
Issued on: 3 Rajab 1447
Corresponding to: 23 December 2025
Published in Umm Al-Qura 5136 issued on 2 January 2026.