Public Fund Crimes: Embezzlement, Misappropriation, and Unlawful Disposal

Public funds are a fundamental pillar in state-building and sustainable development. They are essential for providing public services and ensuring community welfare. Any assault on public funds is considered a breach of trust. One of the most prominent crimes in this context is embezzlement.

What Are Public Funds?

Public funds refer to all assets and properties owned by the state and designated for public service.

Difference Between Embezzlement and Theft

  • Theft: Taking private property without the owner's consent.
  • Embezzlement: A public employee unlawfully taking public funds entrusted to them by virtue of their position.

Elements of the Crime of Embezzlement

  1. Material Element: Seizing public funds and treating them as personal property.
  2. Moral Element: Intent to unlawfully appropriate public funds.
  3. Presumed Element: The offender must be a public employee and the funds must be public property.

Aggravated vs. Mitigated Embezzlement

Aggravated embezzlement occurs when the employee has direct trust or custody over the funds, such as a cashier or disbursement officer.

Saudi Law on Embezzlement

Saudi Arabia regulates embezzlement crimes under several key laws, including:

Penalties for Embezzlement

  • Imprisonment for up to 10 years.
  • A fine of up to 20,000 SAR.
  • Disqualification from public office.

Evidence for Proving Embezzlement

  • Witness testimonies.
  • Financial records and reports.
  • Digital correspondence and recordings.

Forms of Misappropriation and Unlawful Use

  • Wasting public funds.
  • Pledging or gifting without legal basis.
  • Depositing public funds into personal accounts.

Attempt vs. Completed Crime

The crime is considered complete upon seizure of the funds, regardless of whether harm or spending actually occurred.

Conclusion

Embezzlement undermines the integrity of public service and public trust in government institutions. Enhancing oversight, updating legislation, and promoting employee awareness are crucial to protecting public funds.

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