نظام الهيئة العامة للأوقاف باللغة الإنجليزية
Art. 26Status unknownSaudi ArabiaRegulation
Issued by General Authority for Endowments (Awqaf)
1. The Authority shall establish a financial accounting system for
endowments under its trusteeship or management that is compatible
with their nature and that ensures the protection of their funds and
investments, as provided for in this Law.
2. The Authority shall establish a model financial accounting system for
endowments not under its trusteeship or management, to help rustees
protect endowment funds and investments.
3. The Authority’s financial regulations shall govern all financial matters,
including the following:
a) accounts;
b) revenues and expenditures;
c) collection of revenues of endowments under the Authority’s trusteeship
or management and expenditure thereof on designated purposes in
accordance with endowers’ conditions;
d) budget and final accounts.
Law of the General Authority of Endowments
The Authority aims to regulate, maintain, and develop endowments
so as to fulfil the conditions of their endowers and promote the role of
the endowments in economic and social development and social
solidarity in accordance with the intents of Sharia and law
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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