Part 10
Financial Control

Article (48)

1. The Minister is responsible for the Department's accounts and financial transactions as well as for its control. He shall ensure that each Department is observing the provisions of this By-law in its performance of the accounting and financial activities thereof. The Competent Minister shall be held responsible for implementing this By-law in respect of his Department.

2. The Financial Employee shall be responsible for carrying out the financial activities that pertain to his Department in accordance with the provisions of this By-law, including the liabilities, expenditures and levying of public funds as well as recording of same in a due and sound manner.

Article (49)

The Minister shall undertake the following:

1. To control the expending of expenditures to ensure that they are disbursed in accordance with the legislations in force, to control collection of revenues as per their correct values and dates fixed in the relevant legislations and to ensure that they are paid to the Public Treasury's Account, to notify the Department of any discrepancies or excesses and to request them to rectify any breaches of these legislations as well as to follow up same.

2. To conduct the examining processes and spot inventory for safe deposits boxes, warehouses, postal stamps, vouchers and other financial papers.

3. To analyze and evaluate the annual financial results of the Departments.

Article (50)

The Department shall be responsible for maintaining its various assets and providing the necessary means to protect them from loss, misuse and embezzlement.

Article (51)

1. Under a decision taken by the Minister, a financial control unit shall be formed in each Department comprising one or more of the Ministry's staff. The unit shall be vested with the responsibility of supervising the implementation of this By-law's provisions, and the relevant laws, regulations and instructions. The Minister may delegate this assignment to the internal control units formed within the Department itself if it seems that such unit is capable to carry out the job efficiently.

2. The Department shall set out the organizational and application instructions for its internal control units and develop the work thereof.

3. Notwithstanding the provisions stated in this By-law or in any other by-law, the Minister may appoint a comptroller in any public official corporation that is independent administratively and financially if he deems it proper.

This Article has become in this manner after paragraph (c) of the current provision is added according to By-law No. (74) for the year 2000, as amended.