As countries such as Saudi Arabia constantly develop, governments harness public funds to promote the quality of life and develop their economies. Public money is important; wasting it, or neglecting to spend it on the development of society, can have a serious impact, including a deterioration in public services. Public funds may be defined simply as money that is owned by the state, rather than individuals. It may be generated by the state through its own activities, or generated by individuals and contributed to the state to be spent on their behalf. Funds are allocated to meet the needs of the entire community, such as the operation of a state agency that serves the public. On a global level, widespread misuse of public funds has contributed to a deterioration in public services and the spread of corruption and rivalry among members of society. In response, many communities began to investigate how to safeguard this shared money, protect it from exploitation and ensure equality among its beneficiaries. There are several ways in which public funds may be misused, including embezzlement, personal exploitation and neglect. Neglect covers many areas, such as failure by the responsible authority to properly supervise the management of public funds, lack of accountability, or failure to meet the required standards in executing projects for public benefit. The Basic Law of Saudi Arabia obliges the state and its citizens and residents to safeguard public money and ensure that it is properly spent. The regulator has codified mechanisms for using public resources, and strengthened the ethical concepts governing the disbursement of public funds with a list of duties of government employees that stresses the importance of honesty and credibility. The control required to maintain and protect the use of public funds cannot be abbreviated to one or two points; it is an integrated chain that begins from the moment of recruitment and selection of the responsible officer, and extends to supervising the disbursement of these funds. There is also deterrence in the form of penalties for those who break the law. To implement these regulations, the General Audit Bureau was established as an independent body that reports directly to the king. The National Strategy for the Protection of Integrity and the Fight against Corruption was also developed; through its fight against corruption, it aims to create a healthy environment to develop and strengthen the economy. The National Anti-Corruption Authority also raises awareness about the misuse of public funds and the importance of reporting it. Any public official convicted of misappropriating, wasting or acting unlawfully with public funds may be fined up to SR100,000 ($26,665) and imprisoned for up to 10 years. The same applies to anyone who colludes with the official, whether an employee or not, and they are also required to repay what has been misused. Because we are all sinners and the best sinners are repentant, the Kingdom has established a Discharge Fund, under the management of the Social Development Bank, for those wishing to discharge their debts in relation to public money. Many believe that the fund targets only this category, but in fact it is aimed at state employees who have failed in some of their financial duties, and at anyone who wants to repay improperly acquired public funds or wishes to provide funds in the form of a waqf or gift. These deposits are used as part of the bank’s social loan program, which targets low-income families. Of course, paying into the Discharge Fund does not exempt the payer from criminal legal accountability; it was created mainly to comply with our cultural beliefs and ethics. Finally, the role of all of society in the collective control of public money is important and essential. We should all deliver periodic observations on the functioning of public utilities and the extent to which they achieve the desired results — and, of course, report any abuse. • Dimah Talal Alsharif is a Saudi legal consultant, head of the health law department at the law firm of Majed Garoub and a member of the International Association of Lawyers. Twitter: @dimah_alsharif Disclaimer: Views expressed by writers in this section are their own and do not necessarily reflect Arab News" point-of-view