General Instruction Manual: 1 Glossary

SAUDI ARABIAN OIL COMPANY (Saudi Aramco) GENERAL INSTUCTION NO
211.070
GENERAL INSTRUCTION MANUAL
ISSUE DATE REPLACES
ISSUING ORG: ACCOUNTING POLICY, METHODS & SYSTEMS DEPARTMENT 02-27-2001 12-20-2000
APPROVAL PAGE NO.

SUBJECT: SAUDI ARAMCO FORMS USED FOR CHECK/CASH DISBURSEMENTS IAM 1 of 15
CONTENT: This General Instruction (GI) specifies the various Saudi Aramco Forms used to authorize and affect disbursement of
Company's funds by check, draft, cash, or as a component of employee’s salary. Please refer to GI 211.060 for instructions on
Expense Report Form SA-165.
The text of this Instruction includes:

1. Glossary
2. General Requirements
3. Specific Requirements
1 GLOSSARY:
1.1 ABBREVIATIONS & ACRONYMS
AAAS - Automated Approval Authority System

AI - Accounting Instruction
CB&ETAD - Compensation, Benefits & Employee Tax Accounting Dept.
CONTRAN - Consolidated Transactions
EAP - Educational Assistance Program
FAD - Financial Accounting Dept.
FSS - Final Settlement Subsystem
GI - General Instruction
GTN - Gross-to-Net Code
IRM - Industrial Relations Manual
MS&PAD - Materials, Services & Payables Accounting Dept.
SAD/MS&PAD Services Accounting Division
ISVC&MR&PU Ind. Services Vo. Control &Misc. Records & Payments Unit/SAD
SAO - Saudi Arabian Operations
SASV - Saudi Aramco Service Vehicles
SR - Saudi Riyal
SRTP - Saudi Riyal Thrift Plan
SRPU - Saudi Riyal Personnel Unit
TOD - Treasurer's Operations Dept.
UK - United Kingdom
USA - United States of America
VP,SRR&RU - Vo. Processing, Saudi Riyal Receivables & Reconciliation Unit
* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

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1.2 CASH DISBURSEMENT FORMS USED
SA-60 - Payment Authorization

SA-165 - Expense Report
SA-314 - Saudi Riyal Cash Disbursement
SA-904 - Final Termination Payment
SA-1025 - Signature Voucher
SA-3929 - Vacation/Leave Request For Saudi Arab Employees
SA-4291 - Service Order
SA-4774 - Application For EAP Benefits
SA-5715-1 - Settlement For Contract Change Order
SA-5715-3 - Final Release Agreement
SA-5715-4 - Settlement For Contract Claims
SA-5930 - Short Form Contract
SA-5974 - Travel Payment Authorization /Passport Clearance Request
SA-7565 - Saudi Riyal Thrift Plan
SA-8344 - Personal Miscellaneous Payments/Reimbursements
SA-8843 - Check Cancellation and/or Replacement
1.3 REFERENCE TO OTHER AIs/GIs/MI
AI 314-1 - Materials Cash Purchases

AI 707 - Payments to Contractors & Vendors
GI 53.006 - Custodianship of Company Funds
GI 211.060 - Saudi Aramco Expense Report SA-165
GI 211.070-2 - Supporting Documentation For Check/Cash Disbursements
GI 211.071 - Liability Incurred While Using Company Vehicles -
Reimbursements & Cash Advances to Drivers
GI 1230.000 - Saudi Aramco Service Vehicles (SASV) Fares
MI CU 03.1 - Petty Cash Purchases by Saudi Aramco Organizations
1.4 REFERENCE TO OTHER MANUALS
Cashier's Manual
IR Manual Chapters 5, 8, 14, and 16
Contracting Manual Procedures 21, 22, 28, 32, and 36
1.5 REPORTS REFERENCED
AR20-01 - Current Exchange & Recruitment Currency Rates - through the on- line
“Currency Exchange System”

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2 GENERAL REQUIRMENTS:
General requirements for all types of disbursements include:
2.1 Authority is limited to expenses identified as an element of the approved Net Direct
Expenditure (NDE) Budget.
2.2 Approving authorities should ensure that expenses disbursed are strictly business-related
expenses under the ir proponency.
2.3 Approvals should be in accordance with the on- line Automated Approval Authority System
(AAAS) or other applicable Instructions referenced herein.
2.4 Approving individuals have the authority to approve expenses payable to their subordinates as
applicable. However, expenses payable to themselves and/or to third parties for services
provided to them require the next higher level of approving authorities.
2.5 All cash or check disbursement forms should either be typed or prepared on- line if listed as part
of the Smart Forms to prevent alterations after approval. Alternation after approval requires the
same original approval signature.
2.6 Disbursement Forms should always be supported by appropriate original documentation (Refer
to GI No. 211.070-2), such as, cash receipts or vendor cash invoices to be able to verify the
authenticity of the payment. Exception to this rule is accepted as applicable. If supporting
documents are confidential, a footnote is stated on the form, with appropriate approval
authority, stating that the supporting documents are in the custody of the proponent
2.7 Cash Advances are paid only for the following purposes:
Those advances associated with business assignment (Chapter 7 and 8 of the IR Manual)
For the purpose of private right settlements of drivers for liabilities incurred while using
Company vehicles, as indicated in GI 211.071 and/or
For items that may be covered by Corporate policies or procedures.
However, if there is a necessity to have a cash advance as determined by the respective

department manager for the purchase of materials and/or for payment of providing services,
then the required authority to sign the cash advance payment form is a general manager or
higher.

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3. SPECIFIC REQUIREMENTS:
The specific requirement, if any, for each of the forms listed in Section 1.2 are discussed under the
relative section pertaining to that specific form.
3.1 FORM SA-60 - PAYMENT AUTHORIZATION
This is the standard Company form used for authorizing miscellaneous payments including
employee benefits payments. It is also used for generating various types of payments to the
Government. Examples of transactions for which the use of Form SA-60 is specifically
required are the following:
a) Company Donations
b) Assignment Settling- in Allowance
c) Payments to Government Agencies
d) Lease and Guaranteed Loan Payments
e) Liability Incurred While Using Company Vehicles - Reimbursements or Cash Advances
to Drivers (Refer to GI No. 211.071)
f) Liability Claims Payments to Employees and Others
g) Individual Income Tax payments to Federal, State and Foreign Governments Resulting
from Employee Business Assignments
h) Monthly payments to Employees/non-Employees for Performing Religious Services
i) Reimbursement of Imprest (Petty Cash) Funds
j) Cash Advance for Business Travel
k) Business Meetings
l) Retirement Parties (Refer to Ch.5 of the IR Manual)
m) Safety Awards Purchases (This item has also been included under SA-314)
n) Acquisition of Privately Owned Land
o) Other Payments as listed under sections 3.1.2.1 and 3.1.2.2
3.1.1 Disbursements through Form SA-60 will result in either:
3.1.1.1 Generating a Company check or procuring a bank draft from the local banks
3.1.1.2 Inputting an entry through the CONTRAN System so that the disbursement
becomes a component part of the employee’s current month pay, by marking
“YES” in the "include in Payroll" box on the Form SA-60, provided that the
amount payable is to an active employee,

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3.1.1.3 Amount of SR 1000 or less payable to an active employee will normally be

processed through CONTRAN System for payment as a component of the
employee paycheck. Exceptions to this are cash advances associated with
business assignments. For amounts over SR 1000, employees have the option
to request either separate checks or inclusion in their pay.
3.1.1.4 For small amounts payable to employees, a list of employees with names,
nature of payment, badge numbers and check digits should be attached to SA-
60 in order for ISVC&MR&PU of MS&PAD to process such amounts through
CONTRAN for payment
3.1.2 All SA-60 Payment Authorizations are processed through SAD/MS&PAD except for:
3.1.2.1 Contract related payments are handled through the Payables Accounting
Division of MS&PAD. Such payments include the use of Form SA-60 for:
a) In lieu of consultant invoices

b) Taxi driver subsidy payments
3.1.2.2 Employee compensation and benefits related payments are handled through
CB&ETAD. Examples of such payments include:
a) Ex-Gratia (Death Benefit Payments)

b) Buy-out of annuity & post retirement benefits for expatriate retirees
c) Settlement from unclaimed accounts
d) Foreign contract employee allotments
e) Partial payments to SR payroll expatriate retiring employees against
their severance
f) Travel and vacation prepayment in foreign currency
g) OOK allotments and salaries for Saudi Arabs
h) Individual income tax payments to federal, state and foreign
governments resulting from employee business assignments
i) Payment of funeral allowance for expatriate employees
j) Voluntary Family Protection Plan.

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3.1.3 Form SA-60 payments should always be supported by appropriate documentation (Refer
to GI No. 211.070-2), such as, cash receipts or vendor cash invoices for the verification
of the authenticity of the payment, and for the attestation to be performed by the Attest
Unit/FAD prior to check cutting.
3.1.3.1 The only exception is in the case of cash advances. Cash advances drawn for
business assignments are cleared through the filing of an Expense Report
(Form SA-165). Supporting documents should be attached to the Expense
Report. (Refer to GI 211.060 "Expense Report Form SA-165" for detailed
procedures.)
3.1.4 PURCHASE OF MATERIALS FOR CASH
3.1.4.1 Cash purchase of materials is sometime made from local vendors for some
direct Company related operations.
3.1.4.2 In such cases Form SA-60 should always be supported by original vendor cash
invoice. E/C X-58 must be used with this type of transaction.
3.1.4.3 Only the department manager or his delegated division head can approve Form
SA-60 in accordance with the provisions of MI No. CU 03.1" Petty Cash
Purchases by Saudi Aramco Organizations".
3.1.4.4 The purchase price for an item must not exceed SR3000. Refer to MI No. CU
03.1 for more details.
3.1.4.5 Purchase of Materials For Cash can also be paid under SA-314 subject to the
same provisions listed above
3.1.5 MEMBERSHIP FEES TO PROFESSIONAL ASSOCIATIONS
3.1.5.1 Saudi Aramco reimburses the initial membership fee and/or annual dues paid
by employees working in a professional job category. Refer to Ch. 14 of the IR
Manual.
3.1.5.2 Form SA-60 should be approved by department manager.
3.1.5.3 The exchange rate applied for such reimbursements should be the current
Company rate as per the Currency Exchange System.

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3.1.6 ACQUISITION OF PRIVATELY OWNED LAND
3.1.6.1 The purchase of privately owned lands for the purpose of cons tructing
Company facilities has to be considered as part of an approved BI. Once the
BI has been properly approved in accordance with Corporate approval
authority guidelines, then the Payment Authorization Form SA-60 can be
approved by the concerned department's manager or higher.
3.1.6.2 The supporting documents for such payment should be:
Copy of the final approved purchase agreement

Copy of the approved Expenditure Request.
3.2 FORM SA-165 - EXPENSE REPORT/BUSINESS MEALS/ENTERTAINMENT
Refer to GI 211.060 "Expense Report Form SA-165" for detailed procedures on

processing expense reports.
3.3 FORM SA-314 - SAUDI RIYAL CASH DISBURSEMENT
Form SA-314 - Saudi Riyal Cash Disbursement is used to obtain cash reimbursements through
Company Cash Offices for expenses incurred within Saudi Arabia.
3.3.1 General Guidelines For Reimbursements Through SA-314s.
3.3.1.1 The maximum limit that could be claimed on one SA-314 is as stated under the
specific category (A, B, and C). Expenses in excess of those limits should be
claimed using Form SA-60.
3.3.1.2 An employee may elect to have his or her reimbursement included with the
current month’s salary, in this case, Form SA-60 should be used instead of
Form SA-314.
3.3.1.3 Form SA-314 should be used to pay Company employees only. The only
exception is payments to Taxi Drivers mentioned under Section 3.3.3.2.3
below and blood donors under section 3.3.2.1 (d)
3.3.1.4 Form SA-314 should be issued, approved and cashed within 90 days of the date
when the expense was incurred. Exceeding 90 days, the reimbursement can be
made only on Form SA-60.

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3.3.1.5 Form SA-314 should be supported by appropriate documentation, such as, cash
receipts or cash invoices.
3.3.1.6 Delegation of approval authority to division heads and or supervisors should

include expense category. The letter delegating the authority for approving
Form SA-314 should be addressed to the Administrator, Cash Operations
Division/TOD, Room T-483, Dhahran.
3.3.1.7 Other usages of Form SA-314 applicable to the Banking Unit/TOD and Area
Cash Offices are explained in section 7.4 of GI No. 53.006 “Custodianship of
Company Funds.”
3.3.1.8 Cash Operations Division of Treasurer's Operations Dept. (TOD) maintains a

list of authorized personnel who are formally delegated the authority to
approve Form SA-314. Inquiries relating to such delegations should be
directed to the appropriate area Cash Office.
3.3.1.9 Form SA-314 should be approved by the concerned department manager or his
delegated authority, namely, his division heads or supervisors, except for
certain types of expenses that may require only department manager or specific
approval as indicated below:
3.3.2 CATEGORY “A” EXPENSES
3.3.2.1 Listed below are examples of Category “A” expenses. The maximum amount
that can be claimed on one Form SA-314 under this category is SR 500.
a) Telephone charges
b) Local business entertainment expenses
c) Office coffee and refreshments (limited to SR 200 per form)
d) Blood donations (approved by Medical Organization. Refer to GI
221.990)
e) Library refunds (for books lost, paid for and subsequently found and
returned)
f) Employee ID card refunds (approved by Industrial Security)
g) Safety contest cash payments and/or purchases of awards (subject to the
provision of GI. 5.007 “Company Safety Incentive Program” and approved
by the concerned department manager)
h) Urgent (Arabic) cables sent to Saudi Arab Government Officials
(approved by the concerned department manager)
i) Toll charges for the Company business trips to Bahrain over the
causeway (approved by the concerned department manager)

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j) Company vehicle cleaning (approved by the concerned department

manager)
3.3.3 CATEGORY “B” EXPENSES
3.3.3.1 Listed below are examples of Category “B” expenses. The maximum amount
3.3.3.2 LOCAL TAXI FARE
3.3.3.2.1 Where the total value of the fares is in excess of SR 500 and up to SR
1000, the concerned department manager should approve the Form
SA-314. If, however, the amount is SR 500 or less the department
head's delegated authority, namely, divisions’ heads or supervisors,
may approve the Form SA-314.
3.3.3.2.2 When the taxi is utilized to deliver meals to jailed expatriate

employees, the Form SA-314 is approved by the supervisor of the
facility providing the meals. The taxi fare is charged to the
employee’s organization account. The taxi number, date and time of
the journey should be noted on the Form SA-314.
3.3.3.2.3 Payment to the Saudi Aramco taxi drivers can be made through SA-
314. Saudi Aramco Cash Offices can cash SA-314s to the Saudi
Aramco taxi drivers upon presentation of their ID cards. This
practice is applicable only to Saudi Aramco Service Vehicles
described in Chapter 16 of the IR Manual and GI No. 1230.000
(Saudi Aramco Service Vehicle (SASV) Fares).
3.3.3.3 PERSONAL VEHICLE USAGE
Company policy relating to reimbursement towards transportation for

Company business is as follows:
3.3.3.3.1 Use of personal vehicles for Company business is forbidden and the
expenses will not be reimbursed.
3.3.3.3.2 When Company transportation is not available the employee is

reimbursed for commuting to and from work for taxi in accordance
with the policy contained in Chapter 16 of the IR Manual.

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3.3.3.4 SETTLING-IN ALLOWANCE FOR NEW HIRES
3.3.3.4.1 Upon arrival in Saudi Arabia, each (single/bachelor and family

status) employee receives a certain sum as one time unaccountable
settling- in allowance.
3.3.3.4.2 This payment can be processed through Form SA-314 and approved
by the Administrator, Saudi Aramco Employment Division or his
delegated respective Unit Supervisor. Refer to GI No. 211.070-2.
3.3.4 CATEGORY “C ” EXPENSES
3.3.4.1 Listed below are examples of Category “C” expenses. The maximum amount
3.3.4.2 MEAL ALLOWANCE
3.3.4.2.1 Company grants free food or a meal allowance under certain

circumstances. The Company’s objective in granting these are: to
provide food so employee can complete an assignment or to pay
extra meal expenses incurred in complying with special Company
requirements.
Normally the form SA-314 for such reimbursement is approved by

the concerned department manager or his delegated division head,
but if the amount is SR500 or less, then the delegated supervisor
may approve form SA-314. This approval authority rule does not
apply to meal allowance for temporary/permanent assignments
outlined in Ch. 7 of IR Manual
3.3.5 PERSONS AUTHORIZED TO CASH FORM SA-314
In order to avoid any confusion as to who is authorized to cash Form SA-314s, the
following guidelines are set forth:
3.3.5.1 Form SA-314 should be cashed only by the person named on the line "payable
to" and upon presentation of proper identification.

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3.3.5.2 Where members of Executive Management (EM) have authorized their

secretaries to receive funds on their behalf, it is proper for the secretary to
present for encashment the Form SA-314 made out in the name of the EM
member. The secretary or the authorized employee should sign the receipt
section in the lower right corner of the Form SA-314.
3.3.5.3 If payment is to be made in small amounts to several employees, instead of

preparing several SA-314 forms, one Form SA-314 can be prepared and made
payable to one of the employees. As a support to Form SA-314 a completed
Signature Voucher - Form SA-1025 signed by all other employees to whom
(small) amounts are to be distributed should be attached. The va lue of the
Form SA-1025 must not exceed the limits stipulated in Section 3.3.1.1.
3.4 FORM SA-904 - FINAL TERMINATION PAYMENT
This form is used only when manual preparation of final settlement is necessitated, i.e., when
the Final Settlement Subsystem (FSS) is not used due to timing differences. The Administrator,
Social Insurance & Retirement Affairs approves Form SA-904 only for Retirement (early or
normal), Permanent Total Disability (PTD), and Chronic Medical Condition (CMC) cases for
SR Payroll employees who are entitled for annuity. For all other types of terminations, the
concerned Area Personnel Unit supervisor approves this form.
3.4.1 This form is used for calculating and disbursing final settlement amounts of all Saudi
Riyal Payroll employees who are in the process of being terminated.
3.4.2 At month end, the final settlement payment check is generated and reviewed by Payroll
Review in order to verify that no additional charges and/or credits need to be deducted
from and/or included in the final payment. The final check will then be passed to the
concerned Payroll Unit for distribution.
3.4.3 Terminees must provide the Departure Clearance fully signed by the concerned
department representatives. For SR Payroll retirees, PTD and CMC employees,
CB&ETAD will pass the final payment checks to Social Insurance & Retirement Affairs
Division of Employee Relations Services Department for cases processed by their office.
3.4.4 Individual retired/PTD and terminated employees will sign on the final check copy
acknowledging the receipt of final settlement. The signed check copy and the Departure
Clearance form are forwarded by CB&ETAD/Social Insurance & Retirement Affairs
Division to the respective Area Personnel Unit for permanent filing in the employee's
file.

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3.5 FORM SA-3929 - VACATION/LEAVE REQUEST FOR SAUDI ARAB EMPLOYEES
3.5.1 This form is used to generate vacation prepayments, vacation allowance and vacation
transportation allowance. Refer to Ch. 6 of the IR Manual for detailed guidelines.
3.5.2 This form is used as an authorization for inputting data into the Vacation System that
later becomes a CONTRAN transaction and/or a manual transaction for payment during
the Payroll System weekly cycle or to be part of employee's net pay at the month end.
3.6 FORM SA-4291 - SERVICE ORDER
3.6.1 This form is used as the initial document for the procurement of service when the need
arises, under a service contract. The commitment to perform by contractor and to pay by
Saudi Aramco for specific services arises only under Service Orders.
3.6.2 Refer to the Contracting Manual, Procedure 22, for detailed guidelines.
3.7 FORM SA-4774 - APPLICATION FOR EAP BENEFITS
3.7.1 This form is used as the disbursement document for the payment of Educational
Assistance Program (EAP) to all eligible Company employees.
3.7.2 This document does not generate a check, but becomes a CONTRAN crossfeed to the
Payroll System and becomes part of the employee’s salary at month end.
3.8 FORM SA-5715-1 - SETTLEMENT FOR CONTRACT CHANGE ORDER
3.8.1 This form is used as the initial document for work completion and approval of payment
for the full and final settlement of all sums due to a contractor arising out of or in any
way related to a change order.
3.8.2 Refer to Procedure 28 of the Contracting Manual for detailed guidelines.
3.9 FORM SA-5715-3 - FINAL RELEASE AGREEMENT
3.9.1 This form is used as the initial document for releases from any further liability arising
from or relating to any contract, as it may have been supplemented, changed or
amended, except for final payment in the net amount when the contractor submits his
final tax clearance certificate.

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3.10 FORM SA-5715-4 - SETTLEMENT FOR CONTRACT CLAIMS
3.10.1 This form is used as the initial document for payment to contractor in full and final
settlement of all sums due to the contractor arising out of or in any way related to
claims.
3.11 FORM SA-5930 - SHORT FORM CONTRACT
3.11.1 This form is used as the initial document for certification of work, approval for cash
disbursement, and record of payment for short form contracts.
3.12 FORM SA-5974 - TRAVEL PAYMENT AUTHORIZATION/PASSPORT CLEARANCE

REQUEST
3.12.1 This form is used for the disbursement of travel expenses and vacation prepayment for
expatriate employees. It is also used for the disbursement of travel expenses at the time
of final termination. Approval is in accordance with the AAAS.
3.12.2 This form is used as an authorization for inputting into the International Travel System
that later becomes a CONTRAN transaction and/or a manual transaction for payment
during the Payroll System weekly cycle or to be part of employee's net pay at the month
end.
3.13 FORM SA-7565 - SAUDI RIYAL THRIFT PLAN
This form is used for the disbursement of withdrawals from employee contributions account and
also to disburse loans requested by "investor" employees who are participating in the Saudi
Riyal Thrift Plan (SRTP). This is currently processed, administered and controlled through an
on- line screen printout by CB&ETA, however this form is still being used for exceptional
manual processing.

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3.14 FORM SA-8344 -PERSONNEL MISCELLANEOUS PAYMENTS/REIMBURSEMENTS
3.14.1 This form is used for the following employee payments, which are reimbursed through
the Payroll System as a component of an employee's net pay.
A Dependent Relocation Expense B Expatriate Final Travel

C Emergency Travel D Excess Baggage
E Home Management Fees F Moving Assistance Allowance
G Inter Area Transfer Allowance H Rental Assistance Allowance
I SAO Settling- in Allowance J Passport Re imbursement Payments
K Personal Effects Storage L Relocation and Furniture Allowance
M Repatriation Travel N SWS Travel Allowance
O Unaccountable Settling- in Allowance P Funeral Allowance
3.14.2. Procedures for Processing Form SA-8344 are as follows:
3.14.2.1 The respective Area Personnel Division initiates the Form SA-8344,
completing it with the details provided by the employee concerned. Any
supporting receipts and documents should be attached to the form. In certain
cases such as excess baggage and rental assistance allowance, the employee
should sign the form for confirming the reimbursement amount. Payment
should be approved by the respective Area Personnel Division head or his
delegated supervisor(s).
3.14.2.2 The respective Area Personnel Division process these types of payments into
CONTRAN System under the respective transaction codes.
3.15 FORM SA-8843 - CHECK CANCELLATION AND/OR REPLACEMENT
The Payroll and Bank Reconciliation Unit/FAD initiates this form and forwards it to Banking
Operations Unit/TOD for necessary action. The form is used to:
a) Cancel and reissue a check

b) Cancel and pay via CONTRAN
c) Cancel and pay through draft/telex
d) Cancel and credit to Unclaimed Account
e) Cancel and reverse entry
f) Reissue from Unclaimed Account
g) Stop pay and reissue
h) Stop pay and reverse entry
i) Delete from outstanding and pay via CONTRAN

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j) Delete from outstanding and credit to Unclaimed Account
Approved: _________________________
E. D. O’BRIEN, Manager
Accounting Policy, Methods &
Systems Department
FHS:fhs
W/C # M 606

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SAUDI ARABIAN OIL COMPANY (Saudi Aramco) GENERAL INSTUCTION NO

APPROVAL PAGE NO.

The text of this Instruction includes:

1.1 ABBREVIATIONS & ACRONYMS

AAAS - Automated Approval Authority System

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

1.2 CASH DISBURSEMENT FORMS USED

SA-60 - Payment Authorization

1.3 REFERENCE TO OTHER AIs/GIs/MI

AI 314-1 - Materials Cash Purchases

1.4 REFERENCE TO OTHER MANUALS

1.5 REPORTS REFERENCED

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

General requirements for all types of disbursements include:

However, if there is a necessity to have a cash advance as determined by the respective

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

3.1.1 Disbursements through Form SA-60 will result in either:

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

3.1.1.3 Amount of SR 1000 or less payable to an active employee will normally be

a) In lieu of consultant invoices

a) Ex-Gratia (Death Benefit Payments)

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

3.1.4 PURCHASE OF MATERIALS FOR CASH

3.1.5 MEMBERSHIP FEES TO PROFESSIONAL ASSOCIATIONS

3.1.5.2 Form SA-60 should be approved by department manager.

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

3.1.6 ACQUISITION OF PRIVATELY OWNED LAND

3.1.6.2 The supporting documents for such payment should be:

Copy of the final approved purchase agreement

3.2 FORM SA-165 - EXPENSE REPORT/BUSINESS MEALS/ENTERTAINMENT

Refer to GI 211.060 "Expense Report Form SA-165" for detailed procedures on

3.3 FORM SA-314 - SAUDI RIYAL CASH DISBURSEMENT

3.3.1 General Guidelines For Reimbursements Through SA-314s.

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

3.3.1.6 Delegation of approval authority to division heads and or supervisors should

3.3.1.8 Cash Operations Division of Treasurer's Operations Dept. (TOD) maintains a

3.3.2 CATEGORY “A” EXPENSES

* CHANGE ** ADDITION NEW INSTRUCTION COMPLETE REVISION

APPROVAL PAGE NO.

j) Company vehicle cleaning (approved by the concerned department

3.3.3 CATEGORY “B” EXPENSES

3.3.3.2 LOCAL TAXI FARE

3.3.3.2.2 When the taxi is utilized to deliver meals to jailed expatriate

3.3.3.3 PERSONAL VEHICLE USAGE

Company policy relating to reimbursement towards transportation for

3.3.3.3.2 When Company transportation is not available the employee is

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APPROVAL PAGE NO.

3.3.3.4 SETTLING-IN ALLOWANCE FOR NEW HIRES

3.3.3.4.1 Upon arrival in Saudi Arabia, each (single/bachelor and family

3.3.4 CATEGORY “C ” EXPENSES

3.3.4.2 MEAL ALLOWANCE

3.3.4.2.1 Company grants free food or a meal allowance under certain

Normally the form SA-314 for such reimbursement is approved by

3.3.5 PERSONS AUTHORIZED TO CASH FORM SA-314

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