Document Library
Saudi Aramco GI 2.717 PROCEDURES & GUIDELINES FOR HANDLING POLYCHLORINATED BIPHENYLS (PCBs)
This Saudi Aramco General Instruction Manual, GI 2.717, details the comprehensive procedures and guidelines for the safe handling and management of Polychlorinated Biphenyls (PCBs) within all Saudi Aramco operations. The document meticulously outlines protocols for electrical equipment containing PCB-contaminated fluids, including capacitors, and establishes clear directives for responding to PCB-related incidents. It covers critical aspects such as identifying and classifying PCB equipment, implementing corporate guidelines for phasing out PCB usage, and assigning specific responsibilities to various organizational units, including the Environmental Protection Department, electrical equipment users, maintenance teams, and other involved entities. Furthermore, it provides detailed instructions on immediate response to PCB incidents, essential personal protective equipment (PPE), sampling, decontamination procedures, acceptable decontamination levels for various surfaces and air concentrations, and the proper disposal of contaminated materials. This vital document ensures regulatory compliance and environmental stewardship by standardizing PCB management practices across the organization. Ideal for HSE managers, environmental engineers, electrical maintenance supervisors, and safety officers working within the oil and gas industry.
Saudi Aramco GI 20.151 HOME OWNERSHIP & COMMUNITY DEVELOPMENT PROGRAM & BUDGET
This document, Saudi Aramco General Instruction GI 20.151, details the procedures for the development, processing, approval, and distribution of the Home Ownership & Community Development (HO&CD) Program and Budget. It outlines the objectives of Saudi Aramco's HO&CD initiatives, including providing home loans and community development support to eligible Saudi employees, and covers the scope of associated costs such as site preparation, housing construction, utility infrastructure, and lot leases. The manual defines the responsibilities and procedures for various departments involved in program preparation, including Human Resources, Community Services, and the Financial Accounting Department. It also details the processes for budget revisions, release of budgeted funds, and comprehensive accountability and Management Information System (MIS) reporting. This guide is crucial for understanding the financial planning and operational framework of Saudi Aramco's employee housing and community development projects. Ideal for financial analysts, project managers, and accounting officers working within Saudi Aramco or similar large-scale industrial organizations.
Saudi Aramco GI 20.700 POST PROJECT APPRAISALS
Saudi Aramco GI 20.700 is a critical General Instruction Manual detailing the Post Project Appraisals (PPA) process. This document outlines Saudi Aramco's systematic methodology for conducting independent reviews of completed capital projects. It focuses on evaluating project planning, execution effectiveness, and the realization of benefits and objectives. The manual covers essential topics such as project selection criteria, data collection and analysis techniques, assessment methodologies for cost and schedule performance, and the evaluation of operational asset utilization. It also specifies reporting requirements and the communication of lessons learned to inform future project endeavors. This guide ensures that Saudi Aramco capital investments achieve their intended outcomes and that valuable insights are captured for continuous improvement in project management and execution. Ideal for project managers, financial analysts, cost engineers, and HSE professionals working within Saudi Aramco or similar large-scale industrial organizations.
Saudi Aramco GI 200.001 GENERAL INSTRUCTION MANUAL INDEX - ACTIVE
This document is the Saudi Aramco General Instruction (GI) Manual Index - Active, specifically GI No. 200.001. It serves as a comprehensive directory for all currently active General Instructions issued by the Accounting Policies & Systems Department of Saudi Aramco. The index meticulously lists GI numbers alongside their corresponding titles, providing an organized overview of critical operational and financial procedures. Content covered includes detailed instructions on capital assets, cost accounting, joint arrangements, payroll, invoice accruals, material balancing of hydrocarbon liquids and gases, and financial reporting controls. This essential resource is designed for Saudi Aramco personnel and affiliated departments who need to access and adhere to standardized policies and procedures. By utilizing this index, readers can efficiently locate specific General Instructions, ensuring compliance and operational consistency across various accounting and financial functions. The document will equip users with a clear roadmap to Saudi Aramco's active procedural documentation, fostering accurate financial management and operational integrity. Ideal for accounting managers, financial analysts, and system administrators working in the oil and gas industry.
Saudi Aramco GI 202.304 CAPITAL ASSETS ITEM RATES
This document, Saudi Aramco GI 202.304, is an Accounting Instruction Manual detailing Capital Assets Item Rates. It provides a comprehensive listing of Saudi Aramco's capital asset item rates, their corresponding descriptions, and definitions. Key sections include the creation and revision of these rates, abbreviations, and references to related instructions. The manual systematically categorizes assets such as general capital assets, well and drilling assets, IT and communications equipment, transportation, and construction equipment, assigning specific item rate codes to each. This instruction is essential for accurate asset management and financial reporting within Saudi Aramco. Readers will gain a clear understanding of how capital assets are classified and depreciated, enabling more precise financial record-keeping and operational planning. Ideal for accounting personnel, asset managers, and financial analysts working in the oil and gas industry.
Saudi Aramco GI 286.030 POLICIES AND PROCEDURES FOR SAUDI ARAMCO APPOINTEES REMUNERATION AND EXPENSES
This General Instruction (GI) document, Saudi Aramco GI 286.030, establishes the comprehensive policies and procedures for handling remuneration and expenses for Saudi Aramco employees serving as Appointees. It details the guidelines for Additional Remuneration received by employees when representing Saudi Aramco, its subsidiaries, affiliates, or joint ventures in management or board roles. The document covers the background of these arrangements, outlines Saudi Aramco's specific company policy regarding such remuneration and potential conflicts of interest, and clearly defines the processing procedures for reporting and remitting any compensation received. It also specifies the responsibilities of both the Appointee and their respective Admin Area Head to ensure compliance and proper reconciliation with company records. Readers will gain a clear understanding of what constitutes Additional Remuneration, how it must be managed, and the necessary steps for remittance and reporting to avoid financial impropriety and adhere to ethical standards. This essential guidance ensures financial transparency and alignment with Saudi Aramco's corporate policies. Ideal for accounting officers, compliance managers, legal counsel, and administrative staff working within Saudi Aramco or its associated entities.
Saudi Aramco GI 204.002 IDENTIFYING AND ACCOUNTING FOR ENVIRONMENTAL LIABILITIES AND PROVISIONS
This Saudi Aramco General Instruction (GI) manual, specifically GI 204.002, provides a comprehensive framework for the identification, assessment, and accounting of environmental liabilities and provisions. It details the periodic reporting processes and assigns responsibilities for managing these financial obligations stemming from past environmental events. The document covers essential topics such as defining legal and constructive obligations, assessing probable outflows, and the reliable estimation of these costs for financial reporting purposes under International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) 37. It outlines the roles and responsibilities of various departments including Environmental Protection Department (EPD), Financial Reporting & Tax Compliance Division (FR&TCD), and Proponents in the meticulous process of developing an Environmental Liability Matrix and ultimately recognizing provisions. The instruction includes detailed appendices with decision flowcharts, liability matrices, and provision templates to guide accurate financial treatment. This document is critical for ensuring compliance and transparency in financial accounting for environmental responsibilities within Saudi Aramco. Ideal for environmental accountants, financial analysts, HSE managers, and compliance officers working within the oil and gas industry.
Saudi Aramco GI 211.050 TRAVEL ADVANCE AND EXPENSE SETTLEMENT USING eTRAVEL
This document, Saudi Aramco GI 211.050, serves as a comprehensive General Instruction Manual detailing the procedures for obtaining a travel advance and settling expenses utilizing the company's eTravel SAP module. It meticulously outlines the policies governing travel advances and expense reimbursements, cross-referencing relevant chapters within the Industrial Relations (IR) Manual for comprehensive understanding. The document covers key aspects such as travel advance payments, expense reporting, cost assignment, currency conversion, and income tax implications. It provides clear guidance on approval authorities, the role of the Finance Organization in the attestation process, and specific procedures for both in-kingdom (IK) and out-of-kingdom (OOK) assignments. The instruction also details how to handle special travel expenses, per diem calculations, and itemized expense reporting. This resource is crucial for employees and approvers to ensure compliance with company travel policies, accurate expense recording, and timely reimbursement. It provides actionable steps for navigating the eTravel system effectively, minimizing errors, and understanding the financial and tax implications of business travel. Ideal for accounting staff, payroll administrators, finance officers, and employees who undertake business travel for Saudi Aramco.
Saudi Aramco GI 211.071 SETTLEMENT OF THIRD PARTY LIABILITIES INCURRED WHILE USING COMPANY VEHICLES
This Saudi Aramco General Instruction (GI) manual outlines the definitive procedures and accounting guidelines for settling third-party liabilities arising from motor vehicle accidents involving Company-owned or leased vehicles. It details the process for handling claims, including DIYAH (Blood Money), and establishes that Saudi Aramco Affairs representatives manage these settlements, not the drivers directly. The instruction covers crucial aspects such as referencing relevant forms and other GIs for reporting accidents and injuries, defining key terms like Authorized Driver and Company Vehicle, and specifying non-payable expenses and departmental corrective actions. It provides a clear framework for accounting for repair costs for both owned and leased vehicles, and outlines the necessary settlement documents and procedures for self-insured claims. This document is essential for understanding the financial and procedural responsibilities in managing vehicle accident liabilities within the organization. Ideal for accounting managers, risk analysts, legal counsel, and HSE officers working in oil & gas or large corporate entities.
Saudi Aramco GI 216.620 TRAINING SERVICES ACTIVITY CHARGE TO SAUDI ARAMCO ORGANIZATIONS AND THIRD PARTIES
This document is a Saudi Aramco General Instruction (GI) outlining the comprehensive procedures for charging training services provided by Training & Development (T&D) to internal Saudi Aramco organizations and external third parties. It details the methodologies for processing, reporting, and allocating costs associated with various training programs, including Apprenticeship Programs for Non-Employees (APNE), College Degree Programs for Non-Employees (CDPNE), Regular Development Programs (RDP), job skills training, and safety training. The instruction specifies how user organizations forecast training needs and how T&D calculates and applies billing rates based on headcount or hours consumed. It also covers the accounting procedures for recovering T&D support service costs and details the responsibilities of various departments, including T&D, Accounting Policies & Systems Department (AP&SD), Business Intelligence Solutions Department (BISD), and user organizations, in managing these financial processes. The document leverages SAP systems such as Business Planning & Consolidation (BPC) and Profitability & Cost Management (PCM) for forecasting, cost processing, and reporting. Readers will gain a clear understanding of the financial framework governing Saudi Aramco's training services, cost recovery mechanisms, and the roles and responsibilities involved in the charging process, including specific procedures for third-party service income. Ideal for accounting managers, finance analysts, T&D administrators, and procurement specialists working within Saudi Aramco or its affiliated organizations.
Saudi Aramco GI 221.990 PAYMENT FOR SPECIAL SERVICES
This document, Saudi Aramco General Instruction 221.990, provides comprehensive guidelines for processing payments for a wide range of special services. It details the procedures for originating organizations, payment currency and modes, and outlines the nature of various authorized special services. The content covers specific categories such as Company Publications & Media Relations Services, Media Production Services, Saudi Aramco Exhibit Services, and other miscellaneous special services. It also includes detailed assessment criteria and pay scales for creative concepts, illustrations, graphs, cartoons, calligraphy, editing, rewrite, translations, and photography. Furthermore, it specifies rates for freelance services like book and brochure writing, research, surveys, studies, seminars, and professional presentations, as well as miscellaneous E&PAD services, acting, and volunteers. This General Instruction is essential for ensuring fair and standardized compensation for individuals providing valuable contributions to Saudi Aramco's projects and operations. It clarifies responsibilities for freelancers and Division Heads to uphold the company's image. Ideal for Public Relations personnel, finance officers, project managers, and contract administrators working within Saudi Aramco or similar large organizations.
Saudi Aramco GI 230.010 IDENTIFICATION OF EMBEDDED DERIVATIVES
This document is Saudi Aramco General Instruction GI 230.010, titled Identification of Embedded Derivatives. It establishes a crucial framework for Saudi Aramco and its subsidiaries to accurately identify derivative instruments embedded within their contracts and agreements. The instruction details the scope of review, the timing for performing these reviews, and a comprehensive methodology, including a question checklist, to identify potential embedded derivatives. It also outlines the required documentation for the review process. This GI is essential for ensuring proper accounting treatment in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS 39). It defines key terms such as Derivative Instruments and Embedded Derivatives and explains the criteria for their separation from host contracts for fair value accounting. This document provides practical guidance for compliance and risk management in financial reporting. Ideal for accounting managers, financial analysts, contract administrators, and HSE compliance officers working within the oil and gas sector, particularly for entities operating under Saudi Aramco's standards.
Saudi Aramco GI 241.014 PROCEDURES FOR DOMESTIC SALES OF OIL AND GAS
This document, Saudi Aramco General Instruction Manual GI 241.014, outlines the comprehensive procedures for the domestic sales of oil and gas products within the Kingdom of Saudi Arabia. It details the intricate processes for establishing new customers, defining credit terms, and managing the sales cycle for various products including crude oil, refined products, gas products, and sulfur. The instruction manual covers key aspects such as pricing mechanisms, customer payment processes, blocking procedures, and the specific sales workflows for different distribution channels like bulk plants, terminals, and pipelines. It also addresses internal company transactions and responsibilities across various departments involved in domestic sales operations. This guide is essential for understanding how Saudi Aramco manages its domestic product sales, from initial customer engagement through to final delivery and accounting. Ideal for sales managers, logistics coordinators, accounting specialists, and procurement officers working in the oil and gas sector.
Saudi Aramco GI 270.004 AREA PAYROLL REPRESENTATIVES - DUTIES AND RESPONSIBILITIES
This document, Saudi Aramco General Instruction GI 270.004, details the comprehensive duties and responsibilities of Area Payroll Representatives within Saudi Aramco. It outlines the procedures for handling payroll inquiries from employees and retirees, the secure control and distribution of paychecks, and the management of various payroll-related transactions. The instruction covers essential aspects such as the processing of direct deposit requests, lost check procedures, and the handling of final settlement checks for terminating employees. It also details the requirements for verifying employee identities and authorized representatives for check pick-up. This guidance is crucial for ensuring accuracy, security, and compliance in payroll operations. Readers will gain a thorough understanding of the operational workflows, documentation requirements, and interdepartmental coordination necessary for effective payroll support. Ideal for payroll administrators, HR support staff, and finance officers working within the oil and gas industry.
Saudi Aramco GI 286.031 FINANCIAL REPORTING CONTROLS ASSESSMENT PROCESS
This General Instruction (GI) 286.031 from Saudi Aramco details the comprehensive Financial Reporting Controls Assessment (FRCA) process. It establishes the policies and procedures for internal control self-assessments, focusing on ensuring the accuracy and reliability of the company's financial statements. The document outlines a robust risk assessment methodology, categorizes different types of controls (testable, IT, and subsidiary-related), and defines the critical roles and responsibilities of various departments and individuals involved. Readers will gain a thorough understanding of how Saudi Aramco identifies, evaluates, and monitors financial reporting controls, including risk analysis using a matrixed approach, proponent self-assessment procedures, and the issuance of consolidated opinions and certifications. The appendices provide practical guidance, including a risk assessment matrix, sample attestation letters, and a proponent department certification letter. Ideal for accounting managers, internal auditors, and financial analysts working in the oil and gas industry or similar large organizations.
Saudi Aramco GI 287.002 TIHAMA POWER INVOICE VERIFICATION AND MONTHLY ACCRUAL PROCESS – STAGE I AND II
This Saudi Aramco General Instruction Manual (GI) GI 287.002 provides detailed procedures for the invoice verification and monthly accrual process for Tihama Power Cogeneration Company's Stage I and II operations. It outlines the systematic steps for reviewing invoices, validating operational data, and calculating monthly accruals for both power and steam services. The document covers managing the SSFDM application, importing and verifying data, scrutinizing charge calculations, and handling month-end accrual requirements. It also defines responsibilities for various departments, including PSPD and Host Plants, ensuring accurate financial reporting and adherence to Energy Conversion Agreements (ECAs). Specific appendices offer checklists, examples of reports, and coding instructions crucial for maintaining financial integrity within the energy sector. Ideal for accounting managers, finance analysts, and operations coordinators working in the oil and gas industry.
Saudi Aramco GI 288.040 NBD PROJECT DEVELOPMENT EXPENDITURES – PROJECT TYPE CODE 40
This document, Saudi Aramco General Instruction GI 288.040, provides comprehensive guidelines for NBD Project Development Expenditures under Project Type Code 40. It details the planning, allocation, and accounting procedures specifically for the Transaction Execution phase, encompassing Pre and Post-Transaction activities. The document outlines the rules and principles for budgeting, accountability reporting, cost structures, and project closing for these expenditures. It also defines the roles and responsibilities of various departments and personnel involved in the expenditure process, including Accounting Policies & Systems Department, Project Management Team, and relevant financial divisions. Readers will gain a thorough understanding of Saudi Aramco's financial management framework for new business development projects, including WBS hierarchy, cost elements, and accounting settlements. This instruction is crucial for ensuring proper financial controls and compliance throughout the project lifecycle. Ideal for finance managers, accounting officers, project controllers, and procurement specialists working within Saudi Aramco or similar large-scale industrial organizations.
Saudi Aramco GI 2.705 CERTIFICATION OF HIGH VOLTAGE CABLE SPLICERS
This General Instruction (GI) document, Saudi Aramco GI 2.705, provides the official procedures for the certification of high voltage cable splicers within Saudi Aramco facilities. It details the necessary requirements, responsibilities, and the comprehensive certification process designed to ensure the safety and reliability of high voltage cable splices and terminations. The document covers various aspects including general requirements, responsibilities of involved parties, the specific certification procedure, and the different types and validity periods of certifications. It also outlines the required documentation for candidates and the assessment methods, which include both written and practical examinations. This GI is crucial for maintaining high standards in electrical power cable installations, especially for cables rated above 1,000 Volts, across all Saudi Aramco operational areas, including onshore and offshore sites. It details the roles of the Industrial Training Department (ITD), Inspection Department (ID), and Power Operations Department (POD) in the certification and oversight process. Readers will gain a thorough understanding of the qualification requirements and the certification pathway for high voltage cable splicing and termination professionals. This will enable them to ensure compliance with Saudi Aramco standards and enhance operational safety. Ideal for electrical engineers, safety officers, HSE coordinators, and certified electricians working in the oil and gas industry or similar high-voltage electrical contracting environments.
Saudi Aramco GI 86.010 CLAIMS AGAINST THIRD PARTIES FOR DAMAGE OR LOSS AND EXCEPTIONAL MARINE ASSISTANCE
This Saudi Aramco General Instruction Manual, GI 86.010, details the procedures for managing claims against third parties for damages, losses, or exceptional marine assistance rendered to vessels within Saudi Aramco's ports and terminals. It outlines the comprehensive process for documenting, charging, and securing payments from external entities whose operations result in financial liabilities for Saudi Aramco. Key topics covered include identifying and investigating chargeable events, estimating financial guarantee requirements, obtaining crucial guarantee documents like Letters of Undertaking (LOU) and Bank Guarantees (BG), and the step-by-step procedures for claim invoicing, collection, and potential write-offs. The manual also clarifies responsibilities across various departments, including Terminal Operations, Finance, and the Law Organization, ensuring a structured and accountable approach to claims management. Understanding these procedures is vital for the effective recovery of costs associated with third-party incidents. Ideal for claims adjusters, port operations managers, financial controllers, and legal counsel working in maritime and oil & gas industries.
Saudi Aramco GI 299.222 IT CHANGE MANAGEMENT
This General Instruction (GI) 299.222 provides Saudi Aramco's comprehensive guidelines for IT Change Management. It meticulously outlines the purpose, scope, definitions, policies, roles, responsibilities, and references related to managing modifications within the IT production infrastructure. The document details the entire change lifecycle, from request initiation and approval through implementation, testing, and post-implementation review, covering planned, unplanned, emergency, and no-impact changes. It also addresses third-party vendor activities, risk assessment, and violation procedures, ensuring IT resources are protected and business continuity is maintained. Understanding and adhering to these procedures is crucial for minimizing risk and impact on business operations. This essential guidance ensures all IT changes are managed in a rational, predictable, and orderly manner. Ideal for IT managers, change coordinators, system administrators, and IT security specialists working within large-scale industrial organizations, particularly in the oil and gas sector.
Saudi Aramco GI 299.225 CYBERSECURITY ACCEPTABLE USE POLICY
This document is a General Instruction (GI) from Saudi Aramco detailing the Cybersecurity Acceptable Use Policy, specifically GI 299.225. It establishes the mandatory cybersecurity requirements for the acceptable use of Saudi Aramco's information and technology assets to safeguard them from risks such as virus attacks, data leakage, and system disruptions. The policy covers essential topics including purpose, scope, definitions of key terms like Technology Asset and End-User, specific acceptable use guidelines for general usage, internet, and email, as well as prohibitions against malicious software and unauthorized access. It also outlines responsibilities for protecting information technology assets, incident detection, reporting procedures, and the disciplinary actions for violations. This guide is critical for ensuring compliance and maintaining the integrity of Saudi Aramco's digital infrastructure. Ideal for IT security analysts, compliance officers, and all Saudi Aramco end-users, including employees, contractors, and affiliates, working within the oil and gas industry.
Saudi Aramco GI 405.008 SHIP RELEASE AND RESOLUTION TO SHIPSHORE MEASUREMENT DISCREPANCY
This document is a General Instruction (GI) manual detailing the procedures for resolving discrepancies between ship and shore measurements for hydrocarbon liquids within Saudi Aramco operations. It outlines specific protocols for calculating ship/shore quantities, establishing allowable tolerances for comparisons, and managing the release of vessels when measurement variances occur. The manual covers key areas such as Average Normal Check (ANC) calculations, Ship Discharge Comparison (SDC), Ship Loading Comparison (SLC), contamination procedures, double berthing scenarios, and the handling of split cargoes. It also defines the responsibilities of various personnel and departments involved in the measurement and reconciliation process, including the Saudi Aramco Shipping Unit, Petroleum Inspectors, Loss Control Authority, and Operations personnel. This guide is essential for ensuring accurate quantity accounting and facilitating the timely release of vessels after cargo operations, preventing disputes and financial losses. Ideal for terminal managers, quantity surveyors, shipping coordinators, and HSE officers working in the oil and gas industry.
Saudi Aramco GI 425.000 MANAGEMENT OF CFC & HCFC REFRIGERANTS
This General Instruction (GI) 425.000 outlines Saudi Aramco's comprehensive procedures for the safe, cost-effective, and compliant management of Chlorofluorocarbon (CFC) and Hydrochlorofluorocarbon (HCFC) refrigerants. It details mandatory company-wide requirements, aligning with Saudi Arabia's commitment to the Montreal Protocol and the company's Environmental Protection Policy. The document covers essential aspects including definitions of refrigerants and equipment, general requirements prohibiting intentional venting and specific uses of CFCs, installation guidelines for new systems, and mandatory procedures for operation and maintenance, emphasizing the use of recovery and recycling equipment. It also specifies protocols for quality control of refrigerant reserves, safe storage and handling, detailed accountability requirements through Refrigerant Usage Logs (RULs), and essential training for personnel. Appendices provide the Montreal Protocol phase-out schedule for CFCs and HCFCs and a template for refrigerant usage logs. This detailed guidance ensures regulatory compliance and environmental responsibility in refrigerant management. Ideal for HSE professionals, HVAC engineers, maintenance supervisors, and compliance officers working in the oil and gas industry or similar large-scale industrial operations.
Saudi Aramco GI 50.005 COMPANY EXCHANGE RATES AND FORECASTS, AND THE REPORTING OF FOREIGN CURRENCY LIABILITIES SMH
This document, Saudi Aramco GI 50.005, outlines the official procedures for managing company exchange rates and forecasting within Saudi Aramco. It details the methodology for determining company exchange rates, valuing non-US dollar transactions, and the crucial process of reporting foreign currency liabilities. Furthermore, it specifies how to apply the weekly foreign exchange rate forecast for evaluating all non-USD bid proposals. This instructional guide is essential for personnel involved in financial operations, contract management, and procurement. Understanding these procedures ensures accurate financial reporting, effective risk management related to foreign currency exposure, and compliant bid evaluations, ultimately contributing to sound financial decision-making. Readers will gain a clear understanding of Saudi Aramco's specific exchange rate policies, liability reporting requirements, and the practical application of foreign exchange forecasts in bid processes. Ideal for Treasury analysts, finance managers, contract administrators, and procurement specialists working in the oil and gas industry.