Expenses

Expenses by Chart of Accounts

Every expense category is monitored, grouped by Chart of Accounts, with prior period and budget context.

Total expenses

SAR 2,418,900

+5.3%vs prior period

Budget variance

-SAR 4,100

-0.2%vs prior period

Against a budget of SAR 2,423,000

Categories over budget

+25.0%vs prior period

COA categories monitored

0.0%vs prior period

Payroll

Payroll expenses

SAR 1,180,200

COA	Category	Branch	Month	Prior	Change	Budget
6100	Salaries & wages	Dammam	SAR 412,000	SAR 398,000	+3.5%	SAR 420,000
6100	Salaries & wages	Madinah	SAR 348,000	SAR 342,000	+1.8%	SAR 355,000
6100	Salaries & wages	Khamis Mushait	SAR 296,000	SAR 294,000	+0.7%	SAR 300,000
6110	Staff overtime	Dammam	SAR 68,400	SAR 44,100	+55.1%	SAR 50,000
6110	Staff overtime	Madinah	SAR 31,200	SAR 29,800	+4.7%	SAR 34,000
6110	Staff overtime	Khamis Mushait	SAR 24,600	SAR 25,800	-4.7%	SAR 28,000

Facilities

Facilities expenses

SAR 762,400

COA	Category	Branch	Month	Prior	Change	Budget
6200	Rent — branch & yard	Dammam	SAR 180,000	SAR 180,000	0.0%	SAR 180,000
6200	Rent — branch & yard	Madinah	SAR 145,000	SAR 145,000	0.0%	SAR 145,000
6200	Rent — branch & yard	Khamis Mushait	SAR 118,000	SAR 118,000	0.0%	SAR 118,000
6210	Facilities maintenance	Dammam	SAR 96,800	SAR 62,400	+55.1%	SAR 70,000
6220	Utilities	Dammam	SAR 58,200	SAR 54,900	+6.0%	SAR 60,000
6210	Facilities maintenance	Madinah	SAR 48,600	SAR 47,100	+3.2%	SAR 52,000
6220	Utilities	Madinah	SAR 42,800	SAR 41,600	+2.9%	SAR 45,000
6210	Facilities maintenance	Khamis Mushait	SAR 39,400	SAR 38,800	+1.5%	SAR 44,000
6220	Utilities	Khamis Mushait	SAR 33,600	SAR 32,400	+3.7%	SAR 36,000

Logistics

Logistics expenses

SAR 314,300

COA	Category	Branch	Month	Prior	Change	Budget
6300	Freight & delivery	Dammam	SAR 88,400	SAR 79,800	+10.8%	SAR 85,000
6300	Freight & delivery	Madinah	SAR 62,400	SAR 61,200	+2.0%	SAR 66,000
6300	Freight & delivery	Khamis Mushait	SAR 54,200	SAR 51,900	+4.4%	SAR 56,000
6310	Vehicle running costs	Dammam	SAR 41,600	SAR 38,900	+6.9%	SAR 42,000
6310	Vehicle running costs	Khamis Mushait	SAR 38,800	SAR 26,400	+47.0%	SAR 30,000
6310	Vehicle running costs	Madinah	SAR 28,900	SAR 30,100	-4.0%	SAR 32,000

Administrative

Administrative expenses

SAR 99,000

COA	Category	Branch	Month	Prior	Change	Budget
6410	Professional fees	Dammam	SAR 34,200	SAR 30,000	+14.0%	SAR 36,000
6400	Office consumables	Dammam	SAR 22,800	SAR 12,400	+83.9%	SAR 15,000
6410	Professional fees	Madinah	SAR 12,400	SAR 12,000	+3.3%	SAR 14,000
6410	Professional fees	Khamis Mushait	SAR 11,400	SAR 11,000	+3.6%	SAR 13,000
6400	Office consumables	Madinah	SAR 9,800	SAR 10,200	-3.9%	SAR 12,000
6400	Office consumables	Khamis Mushait	SAR 8,400	SAR 8,900	-5.6%	SAR 10,000

Marketing

Marketing expenses

SAR 63,000

COA	Category	Branch	Month	Prior	Change	Budget
6500	Marketing & signage	Dammam	SAR 40,000	SAR 44,000	-9.1%	SAR 45,000
6500	Marketing & signage	Madinah	SAR 13,000	SAR 16,000	-18.8%	SAR 18,000
6500	Marketing & signage	Khamis Mushait	SAR 10,000	SAR 11,500	-13.0%	SAR 12,000

Ledger

Recent expense postings

Reference	Date	Branch	Payee	Category	Amount	Approved by
EXP-DMM-8821	07 Mar 2026	Dammam	Sahara Facility Services	Facilities maintenance	SAR 18,400	S. Al-Dosari
EXP-DMM-8834	08 Mar 2026	Dammam	Sahara Facility Services	Facilities maintenance	SAR 18,400	S. Al-Dosari
EXP-KHM-4410	19 Mar 2026	Khamis Mushait	Asir Auto Workshop	Vehicle running costs	SAR 9,240	N. Al-Shehri
EXP-DMM-8790	05 Mar 2026	Dammam	Petty cash	Office consumables	SAR 1,780	S. Al-Dosari
EXP-DMM-8856	12 Mar 2026	Dammam	Petty cash	Office consumables	SAR 1,940	S. Al-Dosari
EXP-DMM-8903	20 Mar 2026	Dammam	Petty cash	Office consumables	SAR 1,860	S. Al-Dosari

AIDEN

Expense, duplicate and approval findings

HighDammamDuplicates26 Mar 2026

Possible duplicate payment on a facilities contract

Two identical invoices from Sahara Facility Services for the March warehouse cleaning contract were posted one day apart, both for SAR 18,400.

Why it was raised

Matching supplier, amount, contract reference and cost centre with no credit note or cancellation. Facilities maintenance at Dammam is 55% above the prior month as a result.

Estimated impact

SAR 18,400

Full value of the second identical invoice

2 supporting transactions · 88% confidence

MediumDammamExpenses23 Mar 2026

Repeated small purchases below the approval threshold

Eleven petty cash consumable purchases between SAR 1,700 and SAR 1,950 were posted this month, each just under the SAR 2,000 single-approval limit.

Why it was raised

Office consumables at Dammam are SAR 22,800 against a prior month of SAR 12,400 and a budget of SAR 15,000. The value clustering directly beneath the threshold is statistically unusual.

Estimated impact

SAR 7,800

Spend above the seasonal baseline for COA 6400

3 supporting transactions · 72% confidence

HighDammamApprovals21 Mar 2026

Approvals concentrated with a single delegate

S. Al-Dosari approved 68% of Dammam purchase and expense documents this month, including all four of the highest-priced conduit orders.

Why it was raised

Delegated authority was intended as temporary cover. Approver concentration at the other active branches is 31% and 27%, so this is a clear outlier in the control pattern.

Estimated impact

Not quantified

Control exposure — no direct monetary estimate

4 supporting transactions · 90% confidence

MediumKhamis MushaitPeer Behaviour18 Mar 2026

Vehicle running costs above peer pattern

Vehicle running costs reached SAR 38,800 against SAR 26,400 last month, while deliveries grew only 3%.

Why it was raised

Seven workshop invoices were raised for the same three vehicles, suggesting repeat repairs rather than a volume-driven increase.

Estimated impact

SAR 9,900

Spend above the peer-adjusted expectation for fleet size

1 supporting transactions · 74% confidence