Resolution No. (37) of 1996
Issuing the Implementing Bylaw of Law No. (7) of 1995
Concerning the Financial Regulations of
Government Departments in the Emirate of Dubai[1]
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The Director of His Highness the Ruler’s Court,
After perusal of:
Law No. (5) of 1995 Establishing the Department
of Finance;
Law No. (7) of 1995 Concerning the Financial Regulations of Government Departments
in the Emirate of Dubai (the “Financial Regulations Law”); and
Law No. (1) of 1995 Establishing the Financial Audit Directorate, and
In accordance with
the exigencies of public interest,
Does hereby issue this Resolution.
In implementing this Resolution,
the following words and expressions will have the meaning indicated opposite
each of them unless the context implies otherwise:
|
Ruler: |
His Highness
the Ruler of Dubai. |
|
Emirate: |
The Emirate
of Dubai. |
|
Government: |
The Government
of Dubai. |
|
Government
Department: |
Any department
of the Government of Dubai. |
|
DOF: |
The Department
of Finance. |
|
HHRC
Director: |
The director of
His Highness the Ruler’s Court. |
|
Director
General: |
The director
general of the DOF. |
|
General
Budget: |
The estimated revenue and expenditure of Government Departments for
a financial year. |
A General Budget will
include the estimated revenue and expenditure of all Government Departments for
a financial year, with the exception of:
1.
Supplementary Budgets: Budgets which are separate
from the General Budget and which include the
revenue
and expenditure of public corporations or entities that have no independent
legal personality but have financial autonomy.
2.
Independent Budgets: Budgets which are separate
from the General Budget and which are prepared for public corporations or
entities that have financially and administratively independent personality. These
budgets are governed by the regulations of the relevant public corporations or
entities.
3.
Extraordinary Budgets: Budgets which are separate
from the General Budget and which are prepared on temporary or urgent basis.
Laws and regulations will
specify the relationship of Supplementary Budgets, Independent Budgets, and Extraordinary
Budgets to the General Budget. In all events, the provisions of the Financial
Regulations Law and this Implementing Bylaw will apply to all matters not
provided for in the regulations of the corporations and entities that have Supplementary
Budgets, Independent Budgets, or Extraordinary Budgets.
The total estimated revenue
for a financial year will be allocated to cover the general estimated expenditure
for the same year. A specific revenue item may not be allocated to cover a
specific expenditure item. Moreover, collected revenue may not be offset
against incurred expenditure.
Expenditure and revenue of Government Departments will be classified
under the General Budget as follows:
Administrative
Classification: The expenditure and revenue of each
Government Department are stated based on the classification
of this department within the organisational structure of the Government.
Economic
Classification: Expenditure and revenue are stated according
to their type, so that each type of expenditure or revenue is stated in a
separate chapter that is divided into categories and items.
Administrative classification and economic classification constitute the
basis on which the General Budget is approved and released.
The chart of accounts attached hereto as Schedule (1), which is prepared
based on the administrative classification and economic classification of revenue
and expenditure, will be used by all Government Departments. The DOF may modify
the classification subject to the approval of the HHRC Director.
The DOF will prepare the templates to be used when drafting the General
Budget. These templates will contain chapters and items in accordance with the
budget classification and the chart of accounts attached hereto as Schedule (1),
which includes the reference numbers and titles of expenditure and revenue
items. In addition, the DOF will prepare the templates of financial notes to be
used in drafting the General Budget, and will prepare the information templates
of posts and the related templates which include the details of essential, vacant,
new, and cancelled posts as well as estimates of the annual appropriations
required for these posts. An annual circular issued by the DOF, which includes the
instructions it deems necessary for preparing the draft budgets of Government
Departments, will be sent to these Government
Departments.
Each Government Department will prepare a preliminary estimate of its expenditure,
sectioned into chapters and items. This will include the proposed budget
appropriations under each chapter and item, previous year estimates, and any
decrease or increase in the estimated expenditure compared to the previous year.
The Government Department will also state in this preliminary estimate the relevant
financial notes prepared in line with its own plan.
Each Government Department will prepare a statement of estimated expenditure
for all posts based on its approved organisational structure. This statement will
indicate the essential and vacant posts, and other posts required to be created
or cancelled, listed according to their bands, grades, and job titles. The statement
will be accompanied by financial notes which provide for the basic salaries,
bonuses, and regular allowances to be paid monthly and annually to the employees
occupying essential posts. As for vacant posts expected to be filled or new posts
required to be created, expenditure will be estimated based on the average salary
and allowances for the first and highest point of grade of these posts. Where
the organisational structure of a Government Department is not issued, expenditure
will be estimated based on the statement of posts for the previous year.
Statements of the remaining items of Chapter One will be prepared. These
will include the approved appropriations under the current budget and proposed appropriations
for the relevant financial year in view of the expenditure of the two (2) previous
years and based on the actual expenditure of the preceding eight (8) months of
the current year plus the balance of appropriations for the current year. Reasons
for any proposed increase or decrease of appropriations for the financial year
will be stated.
Estimated expenditure under Chapter Two and Chapter Three will be
prepared according to the categories and items set out in the chart of accounts,
taking into account the average actual expenditure for the two (2) previous years
and the actual expenditure for the preceding eight (8) months of the current
year, for which the draft budget is prepared, plus the balance of appropriations
for that year. Reasons for any proposed increase or decrease of appropriations for
the financial year will be stated.
When estimating the expenditure under Chapter Two and Chapter Three, the
following will be observed:
1.
Expenses will be rationalised without affecting the performance
of work.
2.
Purchase policy
will be in line with the storage policy, so that purchase operations secure
only necessary materials and assets required for operation without resulting in
overstocking.
3.
Estimates will be in line
with the expansion or increase of work volume, whether this is due to normal expansion
and growth or to meet additional burdens resulting from newly introduced functions
and duties. Detailed lists of the materials and assets required to be purchased will
be prepared, and will indicate whether these materials and assets are required for
the purpose of expansion or replacement.
4.
Useful life of assets will
be taken into consideration. New assets may be purchased only if the existing
assets are fully depreciated or where the cost of their maintenance is not
economically justified.
5.
Estimates of expenditure under
Chapter Three will be prepared according to the categories and items set out in
the chart of accounts and based on the estimated cost of the assets required to
be purchased during the relevant financial year.
When estimating the appropriations under Chapter Four (Projects), the
following rules will be observed:
1.
A general projects plan comprised of annual implementing
programmes will be approved taking into account the ability of the executive
technical bodies to implement this plan during the financial year for which the
budget is prepared.
2.
Distinction will be made between incomplete projects that
have already been initiated, whose estimates are to be determined based on what
has been implemented so far, and new projects required to be initiated.
3.
Specialised professionals will participate in
preparing the estimated total cost of new projects or any increase in the total
cost previously estimated for incomplete projects.
4.
The annual budget of each Government Department must include the total cost of each new project to be
initiated and the estimated appropriations for the work expected to be
performed during the relevant financial year. The budget will also include the total
cost for each incomplete project, the expenditure incurred until the end of the
preceding financial year, the remaining total cost, and an estimate of the appropriations
to be expended during the financial year for which the budget is prepared.
Appropriations under Chapter Five (Financial Investments) will be
estimated by the DOF. The DOF will establish the rules and policies required to
manage and follow up financial investments.
The projected revenue for a financial year will be estimated based on
the following:
1.
the revenue collected during the preceding two (2) years;
2.
the revenue collected
during the first eight (8) months of the current year plus the revenue expected
to be collected in the remaining four (4) months of the year;
3.
the legal rules or any other developments that have
impact on estimated revenue, whether by introducing new fees, cancelling existing
fees, or introducing any other developments that may result in increasing or reducing collected revenue; and
4.
estimates will be prepared according to the items set
out in the chart of accounts attached to this Implementing Bylaw as Schedule
(1), which includes the reference numbers and titles of revenue accounts, and
any other items to be added to this chart. Projected changes and the reasons
for such changes will be indicated.
Draft budgets of Government Departments will be submitted to the DOF by the
end of October of each financial year together with the relevant detailed
statements. Where a Government Department fails to submit its draft budget by
this deadline, the DOF will prepare the draft budget based on the current year estimates
for this Government Department and its plans, taking into account any expected variation,
whether by increase or decrease of revenue or expenditure.
The DOF will consolidate the draft budgets of Government Departments
after discussing these draft budgets and agreeing on the figures contained therein.
In view of this, the draft General Budget will be prepared based on the administrative
classification and economic classification mentioned in Article
(4) of this Implementing Bylaw and according to the chapters and items of the chart
of accounts attached hereto as Schedule (1).
The Director General will submit the draft General Budget to the HHRC
Director together with the report referred to in Article (16) of the Financial
Regulations Law and the draft law releasing that budget. The HHRC Director will
approve the draft law and submit it to the Ruler no later than mid-December of
each year for the Ruler to consider and approve the same, and issue the law.
Upon release of the General Budget, the DOF will notify each Government
Department of its approved budget for the relevant financial year, and of the financial instructions governing the implementation
of the same.
Additional appropriations may be included in the total estimates of the
General Budget only with the approval of the Ruler or his authorised representative
issued upon the recommendation of the HHRC Director, and in accordance with the
procedures adopted by the DOF.
Appropriations may be reallocated from an item to another item within
the same chapter pursuant to a reasoned resolution issued by the director
general of the concerned Government Department. Appropriations under a chapter
may also be reallocated to another chapter pursuant to a reasoned resolution issued
by the Ruler or his authorised representative upon the recommendation of the HHRC
Director.
Where required, appropriations allocated to a Government Department may
be reallocated to another Government Department pursuant to a resolution of the Ruler or his authorised representative
issued based on the recommendation of the HHRC Director and approval of the heads
of both departments, in the following cases:
1.
where the annual plan of the Government Department to
which appropriations are allocated is amended during a financial year, so that any
or part of these appropriations is not used, while the Government Department to
which the appropriations are to be reallocated is in need for such appropriations;
or
2.
where funds are required by a competent Government Department to face a general emergency situation
in the United Arab Emirates, such as natural, environmental, or epidemic
disasters, etc., provided that it is not possible to secure additional appropriations
from other sources.
Without prejudice to the provisions of the preceding Articles in
relation to amendment of the budget and reallocation of appropriations, a new item
or items may be added to any of the chapters of a budget pursuant to a resolution
of the director general of the concerned Government Department, and subject to
the approval of the Director General.
(A) Expenditure
Upon receipt of its approved budget, each Government Department will
prepare a statement of its monthly cash needs in accordance with its implementing
plans and programmes for the financial year, and will submit this statement to
the DOF to consider it and prepare a monthly finance plan to meet these cash needs.
The DOF will prepare a monthly finance plan for all Government
Departments based on the statements received from these Government Departments,
and will transfer the required amounts monthly on scheduled dates.
All Government Departments must use their appropriations efficiently, without
excess, and in accordance with applicable legal rules in order to achieve the goals
and deliver reliable and timely services at the least cost.
Expenditure will be deducted from the appropriations under the relevant
chapters and items. Appropriations may not be used for a purpose other than their
intended purpose. A budget appropriation may be disbursed only if the use or
disbursement of such appropriation is permitted under legal or regulatory provisions.
A budget appropriation which is not used, and which is not determined to
be disbursed during the financial year, will be cancelled.
An appropriation under Chapter One will be allocated to meet any financial
commitments pursuant to a legal instrument, issued by a legally competent
entity, which creates financial obligations on the part of the Government. This
includes, without limitation, the appointment of
employees and their promotion, bonuses, transfer, allowances, and remunerations.
An appropriation under other chapters of the budget will be allocated to
meet any financial commitments upon signing a contract or legal instrument
which creates mutual financial obligations between a Government Department and any
other entity, provided that such contract or legal instrument is signed by the
competent authority and that the subject and form of contract are in compliance
with the regulations in force in the Emirate. Appropriations must be available under
the relevant item. Financial obligations that extend to the following financial
years may only be created to the extent provided for in Article (21) of the Financial
Regulations Law.
Expenditure will be settled upon verifying the
debt or obligation of a Government Department, determining the amount of the
same, and verifying that it is payable and has not been cancelled for any
reasons. Settlement may take effect upon providing the relevant documents supporting
it, in which case the DOF will issue the necessary instructions in this regard.
A disbursement order will be issued upon verifying the availability of appropriations
in the budget, and the validity of the relevant financial commitment and settlement.
A disbursement order will be deemed as acknowledgment by the competent
authority of the amount payable by law to the relevant beneficiary.
The head of a Government Department is the person authorised to issue disbursement
orders and may delegate any of his powers in this respect to its director
general or any of its directors, within the limits and under the conditions he
deems appropriate without prejudice to any internal audit rules. Disbursement orders will be issued on the payment
voucher form prescribed by the DOF.
Bank accounts will be opened for the expenditure of Government
Departments, and the authority to sign cheques and bank transactions will be granted,
pursuant to a letter signed by the Ruler or his authorised representative upon
the recommendation of the HHRC Director. Cheque books must be kept in the safe
box of the concerned Government Department in the custody of its treasurer.
Salaries will be paid at the end of each month. In exceptional cases,
salaries may be paid on an earlier date pursuant to a resolution of the Ruler
or his authorised representative.
Leave salaries may be paid in advance to any employee whose leave is
approved. Necessary action will be taken to suspend payment of the employee’s
salary on the payroll system, and to resume it when the employee returns from
leave and reports to work.
The amount of a disbursement voucher will be paid to the relevant beneficiary
by cheque or bank transfer. Payment may be made in cash by the authorised treasurer,
provided that the amount is within the limit permitted pursuant to the
instructions of the DOF.
Without prejudice to any internal audit
rules, payable amounts will be settled by cheques or bank transfers signed by
two (2) authorised signatories.
General revenue will be recognised according to the following stages:
Realisation of Revenue: Revenue amount is determined in accordance with the legal instrument
pursuant to which the amount is imposed on the entities liable for payment of
the same.
Collection of Revenue: Revenue is collected from the entities liable for payment in
cash, by cheque or bank transfer, or through any other banking method.
Deposit of Revenue: Revenue is deposited
in a revenue bank account.
Revenue bank accounts will be opened pursuant to a letter signed by the
Ruler or his authorised representative which contains instructions to the banks
with which these accounts are to be opened to transfer the revenue of Government
Departments to the general revenue account held by the DOF in accordance with
the instructions of the DOF.
Revenue is classified based on its source into the following categories:
1.
current revenue of Government Departments, including taxes,
fees, fines, leases, and similar revenue;
2.
revenue from the sale of movable and immovable
Government property, including the sale proceeds of equipment, machinery,
vehicles, land, real property, and other current or fixed assets;
3.
revenue from securities or investment in companies and
corporations owned by the Government or in which the Government holds shares;
4.
revenue from interest on deposits, bonds, or loans;
and
5.
other revenue, including any type not mentioned in
this Article.
The following procedures will apply in relation to revenue:
1.
A documentation process related to revenue will be established
by each Government Department based on the nature and type of revenue to be
collected. Appropriate procedures must be followed to ensure that effective internal
financial audit is implemented at all stages of revenue recognition.
2.
Collected revenue must be deposited with a bank every
day at the end of official working hours if possible, or no later than the morning
of the following business day. The depositor must collect a deposit slip from
the bank and submit it, together with the other supporting documents, to the
competent entity in charge of financial affairs.
3.
The revenue accountant at the concerned Government
Department will audit the deposit slips and the documents enclosed therewith,
and will perform account determination and prepare the journal vouchers
required to post transactions to the relevant accounts.
4.
A special revenue collection and reporting software
may be developed. Such software must ensure an effective internal audit process.
Reports produced by this software must account for the actual financial
transactions related to revenue settlement and must be signed by the financial director
and competent employees.
Revenue receipt books will be printed by each Government Department. A
list of the numbers of printed receipt books and receipts for each type and category of revenue in each book will be submitted
to the DOF. Where computer software is used, paragraph (4) of Article (41) of
this Resolution will apply.
Printed receipt books will be kept in the custody of a competent
employee who maintains a record or records, as the case may be, to track the movement of receipt books and record the signatures of revenue
officers who receive these books, and the dates of receiving the same.
The financial internal audit unit of a Government Department will
conduct spot inventory checks on receipt books more than once a year, will
conduct an actual inventory check of such books at the end of each financial
year, and will submit to the DOF copies of the inventory reports indicating the
number of printed, used, and remaining receipts as well as the reference number
of the last used receipt of each book.
Where a revenue receipt is cancelled for any reason, the revenue officer
will attach the original receipt and other copies crossed by two lines with the
word “Cancelled” written in-between.
Cheques will be issued in the name of the Government Department in
charge of collection. Cheques issued in the name of a revenue officer or any other
officer of a Government Department may not be accepted.
All Government Department transactions that have financial impacts will
be subject to internal financial audit to verify their compliance with the
regulations, policies, and instructions in force, and to verify the effectiveness
of internal control systems and applicable procedures. The duties of internal auditors
will be determined in accordance with organisational structures, their job
descriptions, and the provisions of this Implementing Bylaw. An internal
financial audit unit will mainly have the duties to:
1.
audit financial commitments
to ensure that sufficient appropriations are allocated for all expenditure
arising from such commitments;
2.
audit payment vouchers
before issuing payment orders, and audit journal vouchers before entry of the
same in the records;
3.
monitor revenue and ensure that
it is recorded
in the appropriate accounts;
4.
monitor the movement of money between bank accounts and funds, and monitor all advance
payments;
5.
monitor warehouses and stock
movement, conduct spot inventory checks of items, and follow up the year-end inventory
check;
6.
audit final accounts, and verify
the authenticity of their content and conformity of such content with records
and documents; and
7.
conduct initial
investigation of the financial violations identified by any Government
Department upon request of its director general, and submit the outcome of such
investigation to the Financial Audit Directorate at His Highness the Ruler’s
Court.
Without prejudice to the liability of the employees who implement
transactions and the liability of other departments, the internal financial audit unit will be responsible,
jointly with other executive bodies at a Government Department, to the
Financial Audit Directorate at His Highness
the Ruler’s Court, and will respond to the comments and reports of this
directorate, meet its requirements, and follow up the recovery of
any amounts required to be recovered.
Accounts will be closed on
31 December of each financial year. Each Government Department will prepare its
draft final accounts in accordance with the two (2) principles prescribed in
Article (6) of the Financial Regulations Law, and submit this draft to the DOF no
later than the end of March of the following year. The DOF will review the
draft final accounts of all Government Departments and provide its comments on
the same, and will make the necessary amendments to verify the final figures of
these accounts no later than two (2) months of receiving the same.
The DOF will prepare the
draft general final accounts for a financial year based on the final figures in
the final accounts of all Government Departments, and will submit these general
final accounts, together with the draft final accounts of Government
Departments, to the Financial Audit Directorate.
The Financial Audit Directorate
will review, and provide its comments on, the draft general final accounts and
the draft final accounts of Government Departments attached to it, and will send
to the DOF, within one (1) month from the date of receipt of such drafts, a
preliminary report requesting the necessary amendments.
The DOF will respond to the
comments in the preliminary report of the Financial Audit Directorate within a maximum
period of fifteen (15) days. In light of this response, the Financial Audit Directorate
will prepare and submit to the HHRC Director a final report which includes the
approved final figures and any reservations or comments related to the draft
general final accounts or resulting from the audit.
The DOF will draft a law
approving the general final accounts and submit it together with these accounts
to the HHRC Director who will in turn submit the same to the Ruler together with
the final report of the Financial Audit Directorate. The draft law approving
the general final accounts will state the collected revenue and the expenditure
paid or determined to be paid during the financial year, and will state the
amount of budget surplus or deficit. The budget surplus will be credited to the
general reserve account and the budget deficit will be debited to the same account.
In case there is no credit balance in the general reserve account, the DOF will
take the necessary action to cover the deficit.
The final accounts for a
financial year will include the revenue actually collected as of 31 December of
that financial year classified into their respective categories, together with
the reasons for any increase or decrease in the collected revenue compared to
the estimated revenue.
The final accounts for a
financial year will include the expenditure posted to the accounts of that financial
year, including the expenditure for which payment orders are duly issued, which
is debited to the account of the relevant appropriation items, and which is paid
during the financial year. Final accounts will also include the expenditure
which is determined to be paid during the financial year and have been posted to
trust accounts.
The DOF will issue the
necessary instructions regarding the detailed rules to be followed by
Government Departments when preparing final accounts, the information to be included
in adjustment accounts, the debts payable to the Government, the funds of the
Government deposited with banks or other entities, the procedures for inventory
of the Government treasury and warehouses, and any other rules which ensure
that the actual financial position of Government Departments is clearly presented
at the end of the preceding financial year.
Non-budgetary accounts are intermediate
and personal accounts whose balances are carried forward from year to year
until they are adjusted. Government Departments must seek to adjust non-budgetary
accounts as soon as practicable, and to minimise the number and balances of such
accounts to prevent their adverse effects on the General Budget items.
Non-budgetary accounts are
classified as follows:
1.
Debit Adjustment
Accounts: These include all amounts payable
by Government Departments which require certain procedures to be adjusted, e.g.
all types of advance payments.
2.
Credit
Adjustment Accounts: These include all amounts collected by Government Departments that may
not be recorded in the general revenue accounts due to their nature or as a
result of non-fulfillment of certain requirements for considering them as revenue,
e.g. all types of amounts held in trust.
3.
Regular
Accounts: These are control accounts which are used
to record the receivables of the Government due from employees, contractors,
suppliers, or other entities, and which have contra accounts that include the liabilities
of the Government.
4.
Running
Accounts: These can be accounts receivable
or payable depending on their balances, e.g. current bank accounts, finance
accounts (running accounts with the Department of Finance), and running accounts
between Government Departments.
Schedule (2) of this Implementing
Bylaw includes a classification of non-budgetary accounts, which indicates the reference
numbers and titles of accounts receivable, accounts payable, and running accounts that must be adopted by all Government Departments
to which the Financial Regulations Law and this Implementing Bylaw apply. Subject
to the approval of the DOF, other non-budgetary accounts may be created as dictated
by the nature and conditions of the work of each Government Department. The DOF
will issue instructions to clarify the nature of these accounts.
Advance payments may be made
as follows:
1.
advance payments on account of projects, supply, or service contracts against
bank guarantees that are acceptable in accordance with instructions of the DOF;
2.
advance payments to embassies, missions, and foreign offices to meet certain
urgent needs;
3.
advance payments to employees sent on official assignments on account of their
travel allowance;
4.
permanent
advance payments to petty cash funds of
departments and divisions to cover their petty cash expenses; and
5.
temporary
advance payments for specific purposes made in cases of emergency
as determined by the director general of the relevant Government Department.
Personal
salary advance loans may not be granted to employees.
Amounts collected by a Government
Department on behalf of another, refundable amounts paid by third parties, such
as security deposits, guarantees, or other amounts owed by a Government
Department to beneficiaries, will be recorded in trust accounts. Any such amount
will be refunded based on a request of the beneficiary endorsed by the
competent authority to confirm its approval of the refund.
An amount in a trust account, or any part thereof, will be posted to the revenue account if the relevant contractor fails to implement
the works in respect of which this amount is recorded, or if other amounts are legally
due from that contractor to the Government.
All collected amounts will
be deposited in the bank accounts of Government Departments on the last business
day of the financial year, and will be recorded in the relevant accounts.
Inventory of petty cash
advances will be conducted on the last day of the financial year. Such advances
will be deposited in the account of the relevant Government Department on the same day. Other
amounts held in trust and other adjustable advance payments will be adjusted,
and their accounts will be closed, in accordance with the applicable accounting
standards no later than the last business day of the financial year.
All Government Departments will
request banks to provide them with December bank statements, identify the discrepancies
between such statements and their accounting books, and state the reasons for any
such discrepancies. Government Departments will make the required adjustments
and attach them to the statements of final accounts.
Entities or corporations having
Independent Budgets or Supplementary Budgets will apply their own regulations in
respect of their annual budgets and final accounts. The Financial Regulations Law
and this Implementing Bylaw will apply only to matters not provided for in the regulations of these entities and corporations.
Subject to consultation
with the DOF and approval of the HHRC Director, the director general of a Government
Department may decide that any units of this Government Department will have a Supplementary
Budget due to the nature of work of this unit.
Subject to the Ruler’s
approval issued upon the recommendation of the HHRC Director, a Government
Department may prepare an Extraordinary Budget independent from the annual
budget, to achieve temporary purposes or respond to urgent situations that are not
covered by the ordinary annual budget. This includes:
1.
responding to war
situations and natural disasters such as earthquakes, floods, or tempests;
2.
responding to unforeseen
environmental situations such as pollution or locust plague;
3.
responding to emergency health
situations that require large-scale preventive or treatment measures; and/ or
4.
organising, or
participating in, festivals and exhibitions within or outside of the United
Arab Emirates. However, if such festivals and exhibitions are permanent and periodic,
they will be included in the ordinary annual budget of the relevant Government
Department.
These budgets will be
financed by the resources, and pursuant to the procedures, to be agreed upon by
the DOF and the relevant Government Department.
Accounting transactions of
Government Departments will be recorded in accordance with the government
accounting principles and the generally accepted accounting principles, and in
line with the rules prescribed by law.
Government Departments will
maintain the necessary records to account for the financial transactions based
on their supporting documents. These records will clearly present the financial
position of each Government Department and the nature of each recorded transaction.
In particular, the following accounting, control, and statistical records will
be maintained:
1.
financial commitments record;
2.
general journal;
3.
general ledger;
4.
cash book;
5.
banks record;
6.
non-budgetary accounts record
(advance payments and amounts held in trust);
7.
assets record; and
8.
supporting analytical accounting
records.
In addition to the above, each
Government Department may maintain other records as it deems appropriate.
Employees in charge of
bookkeeping must verify the authenticity of supporting documents before posting
the figures contained therein to the relevant accounts, ensure the validity of
account determination, and record transactions as they occur. They may not
scratch or erase data, use white or other correction fluids, or write on the
margins of records; and may not leave spaces between entries of the records.
They will also abide by the chronological order of transactions, numbering of
pages of records, and may not omit any page without the approval of the
financial director of the relevant Government Department.
All or any financial
records may be substituted for computer-generated statements and extracts produced
by special software designed for this purpose, provided that this software is
in compliance with the Financial Regulations Law and this Implementing Bylaw. These
statements or extracts must be approved by the financial director of the
relevant Government Department and signed by its data entry officer, competent
accountant, and internal auditor, failing which the statements and extracts will
be deemed void.
Documents supporting these statements
and extracts must be maintained for ease of reference and review by the
competent supervisory authorities. Effectiveness of the security system, which
controls access to the accounting software and data entry, must be ensured.
When designing their
financial and accounting software, all Government Departments must comply with
the provisions of the Financial Regulations Law and this Implementing Bylaw,
particularly those related to budget classification, final accounts, and the two
(2) account closing principles stipulated by Article (6) of the Financial
Regulations Law.
Disbursement, receipt, and journal
vouchers are the main tools used to record accounting transactions. These
documents must have serial numbers and each of them must be prepared in one (1)
original and several copies in accordance with the documentation process established
by each Government Department depending on the nature of its work.
Disbursement may only be
made pursuant to a disbursement voucher duly approved by the disbursing officer
or his authorised representative. The disbursement voucher will be issued in
the name of the beneficiary to whom an amount is payable, to an attorney appointed
by that beneficiary pursuant to an attested power of attorney, or to an authorised
representative appointed by him pursuant to a written personal authorisation approved
by the financial director of the relevant Government Department.
In case of payment in cash,
by cheque, or through bank transfer, payable amounts may be disbursed only after
deduction of any amounts owed to the Government Department including any retentions,
fines, security deposits, advance payments, or other amounts, from the total
amount payable to the beneficiary. In addition, any amounts payable to third
parties pursuant to a judgment rendered by a competent court must be deducted upon
the request of this court.
Payment, receipt, and journal
vouchers will be prepared, audited, and approved by the competent authority in
each Government Department. These documents must be prepared on the forms prescribed
by the DOF and accompanied by all supporting documents which confirm the validity
and authenticity of the relevant accounting transactions. Only original supporting
documents may be accepted. Replacement documents may be accepted only subject
to conducting the relevant investigation, verifying the causes of loss of
original documents, and ensuring that no double payment will occur. In this case,
replacement documents will be deemed as originals.
A treasurer in charge of paying
the amount of a disbursement voucher in cash or by cheque must verify the recipient’s
identity and ascertain that he is the beneficiary to whom the amount is payable
or an attorney authorised by him to receive the same. The treasurer must obtain
from the recipient a confirmation of receipt of the paid amount. All original
documents, papers, and instruments attached to disbursement vouchers will be
stamped as:
[Paid under Disbursement Voucher No. ……….. dated ………….].
The DOF will prepare approved
templates, whether handwritten or computer-generated, for the main accounting
records, and other approved templates for the main accounting documents, such
as the disbursement, journal, and receipt vouchers and any other documents
which the DOF deems necessary to be standardised for all Government Departments.
Each Government Department will
establish the documentation process related to the adjustment of its expenditure
and revenue in line with the nature of its work, and will implement the
procedures that guarantee the optimal accuracy and prompt performance of
transactions and ensure the use of best internal audit and control practices in
compliance with this Implementing Bylaw.
With the exception of approved
final accounts, all documents and records related to a financial year will be
destroyed fifteen (15) years after the end of that financial year, provided
that:
1.
the final accounts for the financial year are approved
by the competent authority;
2.
the documents to be destroyed do not include any
outstanding rights or obligations of the Government in relation to the financial
year, which are pending settlement or consideration; and
3.
the documents to be destroyed do not constitute proof in any
claims or lawsuits being heard by the judicial authorities.
Where necessary, the above-mentioned
period may be reduced or extended subject to the approval of the HHRC Director.
A committee for destruction
of financial documents and records will be formed pursuant to a resolution of
the director general of the relevant Government Department, and will be chaired
by its financial director. This committee may seek assistance from any person,
as it deems appropriate. The committee will prepare a report signed by all its members,
which lists all destroyed documents and records, and will submit this report to
the director general of the Government Department for approval.
This Implementing Bylaw will be published in the Official Gazette and will come into
force on the day on which it is published.
Dr. Khalifa Mohamed Suleiman
Director of His Highness the Ruler’s Court
Issued in Dubai on 21 September 1996
Corresponding to 9 Jumada al-Ula 1417 A.H.
|
Government Department or Entity No. |
Government Department or Entity Name |
|
1 |
His
Highness the Ruler's Court |
|
2 |
The
Department of Finance |
|
3 |
The
Central Military Region |
|
4 |
The
Dubai Police General Headquarters |
|
5 |
The
Dubai Courts |
|
6 |
The
Public Prosecution |
|
7 |
The
Dubai Municipality |
|
8 |
The
Department of Health and Medical Services |
|
9 |
The
Dubai Media Department |
|
10 |
The
Economic Department |
|
11 |
The
Awqaf and Islamic Affairs Department |
|
12 |
The
Civil Aviation Department |
|
13 |
The
Ports and Customs Department |
|
14 |
The
Land Department |
|
15 |
The
Dubai Government Workshop |
|
16 |
The
Real Property Department |
|
17 |
The
Dubai Air Wing |
|
18 |
The
Commerce and Tourism Promotion Council |
|
Item |
Category |
Chapter |
Title |
Notes |
||||
|
|
|
1 |
Chapter
One: Salaries and Related Benefits |
|
||||
|
|
1 |
|
Category
1: Basic Salaries and Wages |
|
||||
|
1 |
|
|
Basic
salaries of employees |
|
||||
|
2 |
|
|
Basic
salaries of paramilitary personnel |
|
||||
|
3 |
|
|
Daily
workers’ wages |
|
||||
|
4 |
|
|
Wages
of local workers based overseas |
Employees
of embassies, foreign offices and missions, tourism and promotion agencies,
etc. |
||||
|
|
|
|
|
|
||||
|
5 |
|
|
Lump
sum salaries |
For
lump sum salary employees |
||||
|
|
|
|
|
|
||||
|
|
2 |
|
Category
2: Allowances |
|
||||
|
1 |
|
|
Housing
allowance |
|
||||
|
2 |
|
|
Cost
of living allowance |
|
||||
|
3 |
|
|
Social
allowance |
|
||||
|
4 |
|
|
Children
allowance |
UAE
National Employees |
||||
|
5 |
|
|
Specialisation
allowance |
UAE
National Employees |
||||
|
6 |
|
|
Post
allowance |
|
||||
|
7 |
|
|
Technical
allowance |
|
||||
|
|
|
|
|
|
||||
|
|
3 |
|
Category
3: Allowances |
|
||||
|
1 |
|
|
Car
and transport allowance |
|
||||
|
2 |
|
|
Electricity
and water allowance |
|
||||
|
3 |
|
|
Furniture
and maintenance allowance |
|
||||
|
4 |
|
|
Servants
and cooks allowance |
|
||||
|
5 |
|
|
Infection,
damage, or risk allowance |
|
||||
|
6 |
|
|
Expatriation allowance |
|
||||
|
7 |
|
|
Uniform
allowance |
Drivers,
office boys, security officers, cooks, messengers, cleaners, etc. |
||||
|
8 |
|
|
Secondment
allowance |
|
||||
|
9 |
|
|
Work-related
allowance |
|
||||
|
10 |
|
|
Travel
and delegation allowance |
|
||||
|
11 |
|
|
|
|||||
|
12 |
|
|
Children
education allowance |
|
||||
|
13 |
|
|
Food
and sustenance allowance |
|
||||
|
14 |
|
|
Remote
area posting allowance |
|
||||
|
|
|
|
|
|
||||
|
|
4 |
|
Category
4: Remunerations and Gratuities |
|
||||
|
1 |
|
|
Overtime
pay |
|
||||
|
2 |
|
|
Remunerations
for members of committees and boards of directors |
|
||||
|
3 |
|
|
Incentives
|
|
||||
|
4 |
|
|
End-of-service
gratuity |
|
||||
|
5 |
|
|
Retirement
pensions |
|
||||
|
6 |
|
|
General
and other remunerations |
|
||||
|
|
|
|
|
|
||||
|
|
5 |
|
Category
5: In-kind and Cash Benefits |
|
||||
|
1 |
|
|
Air
tickets |
|
||||
|
2 |
|
|
Medical
treatment expenses |
Health
cards and Medical treatment charges |
||||
|
3 |
|
|
Employee
accommodation rentals |
|
||||
|
|
|
|
|
|
||||
|
|
6 |
|
Category
6: Compensation |
|
||||
|
1 |
|
|
Deceased
employee family compensation and death benefit |
|
||||
|
2 |
|
|
Occupational
injury compensation |
|
||||
|
|
|
|
|
|
||||
|
|
|
2 |
Chapter
Two: General Administrative Expenses |
|
|
|||
|
|
|
|
|
|
|
|||
|
|
1 |
|
Category
1: Supplies |
|
|
|||
|
|
|
|
|
|
|
|||
|
1 |
|
|
Stationary
and office equipment |
Paper,
rulers, staplers, staple removers, office sets, etc. |
|
|||
|
2 |
|
|
Office
expenses |
Hospitality
items, hospitality supplies, cleaning supplies, etc. |
|
|||
|
3 |
|
|
Water
and electricity |
For
offices, government buildings, hospitals, mosques, etc. |
|
|||
|
4 |
|
|
Magazines,
newspapers, journals, etc. |
Annual
subscriptions or miscellaneous
purchases |
|
|||
|
5 |
|
|
Publications
|
All
printed material published as part of the work of Government Departments |
|
|||
|
6 |
|
|
Textbooks
(purchase, authoring, translation, printing) |
For
all educational stages in Government schools and colleges |
|
|||
|
7 |
|
|
Teaching
aids and training supplies |
Maps,
equipment, and training consumables |
|
|||
|
8 |
|
|
Laboratory
and workshop equipment and supplies |
School,
hospital, municipal, and other laboratories |
|
|||
|
9 |
|
|
Films,
and radio and TV recordings |
Serials,
entertainment, documentaries, etc. |
|
|||
|
10 |
|
|
Photography
supplies |
Film
rolls, printing and film developing supplies and equipment, etc. |
|
|||
|
11 |
|
|
Medicine,
drugs, and antiseptics |
For
hospitals, clinics, quarantine centres, etc. |
|
|||
|
12 |
|
|
Chemicals
and X-rays films |
For
hospitals, clinics, laboratories, etc. |
|
|||
|
13 |
|
|
Uniform
|
For
employees in healthcare industry, students, laboratory
personnel, cleaners, Dubai Police General
Headquarters personnel, Central Military Region personnel, etc. |
|
|||
|
14 |
|
|
Supplies
for internal wards and sections |
Bedding,
linen, medical supplies, laundry, ironing, etc. |
|
|||
|
15 |
|
|
Catering
and cutlery |
Meals,
spoons, forks, knives, plates, etc. |
|
|||
|
16 |
|
|
Prosthetic
devices |
Hearing
aid, artificial limbs, medical belts, wheelchairs, etc. |
|
|||
|
17 |
|
|
Military
and paramilitary officers and personnel supplies |
Clothes,
medals, decorations, blankets, beds, etc. for armed forces and police |
|
|||
|
18 |
|
|
Sports
consumable supplies and equipment |
Sports
clothes, shoes, balls, equipment, accessories, etc. |
|
|||
|
19 |
|
|
Car
fuel |
Including
all types of lubricants |
|
|||
|
20 |
|
|
Engine
fuel and power generators |
Including
all types of lubricants |
|
|||
|
21 |
|
|
Electricity
and water connection supplies and equipment |
Wires,
insulators, cables, towers, pipes, meters, etc. |
|
|||
|
22 |
|
|
Spare
parts |
Spare
parts supplied for installation or storage |
|
|||
|
23 |
|
|
Seeds,
seedlings , and fertilisers |
For
parks, farms, laboratories, plant nurseries, etc. |
|
|||
|
24 |
|
|
Fodder
and Feed |
For
horses, police dogs, zoos, etc. |
|
|||
|
25 |
|
|
Traffic
signals and signboards, and vehicle number plates |
Information
and warning signs, traffic signals, etc. |
|
|||
|
26 |
|
|
Computer
peripherals and consumable supplies |
Special
paper, CDs, magnetic tapes, etc. |
|
|||
|
27 |
|
|
Tools
and consumable supplies |
Screw
drivers, hummers, hand saws, paint brushes, etc. |
|
|||
|
28 |
|
|
Ammunition
and weapon accessories |
All
types of ammunition, weapon cleaning and maintenance kits, etc. |
|
|||
|
|
|
|
|
|
|
|||
|
|
2 |
|
Category
2: Services |
|
|
|||
|
1 |
|
|
Air
tickets for business trips |
For
employees on official assignments, business visitors, guests, etc. |
|
|||
|
|
|
|
|
|
|
|||
|
2 |
|
|
Post
services and wired and wireless communications |
P.O.
boxes, telephones, faxes, telexes, computer networks, etc. |
|
|||
|
3 |
|
|
Hotels
and hospitality |
Hosting
guests, contractors, and persons assigned internal tasks |
|
|||
|
4 |
|
|
Advertising
and publicity charges |
In
local and foreign newspapers, radio, television, etc. |
|
|||
|
5 |
|
|
Local
conferences |
Hosting
guests, venue rentals, service charges, etc. |
|
|||
|
6 |
|
|
News
agencies fees |
Subscriptions
and contracts with news agencies |
|
|||
|
7 |
|
|
Training
courses within and outside of the UAE |
Training
course charges, instructors’ fees, air tickets, trainee allowances, etc. |
|
|||
|
8 |
|
|
Student
scholarships |
All
expenses related to scholarships |
|
|||
|
9 |
|
|
Public
events and festivals |
Religious
and national ceremonies, heritage festivals, etc. |
|
|||
|
10 |
|
|
Sports
competitions and international matches |
Within
and outside of the UAE |
|
|||
|
11 |
|
|
Sports,
scouting, and youth camps |
Within
and outside of the UAE |
|
|||
|
12 |
|
|
Theatrical,
arts, and cultural activities |
Remunerations
of troupes, lecturers’ fees, cultural competitions, etc. |
|
|||
|
13 |
|
|
Social
support and services |
Cash
and in-kind donations, trips, etc. |
|
|||
|
14 |
|
|
Overseas
medical treatment expenses |
Air
tickets, accommodation, medical treatment, and repatriation of remains |
|
|||
|
15 |
|
|
Control
of epidemics |
Vaccination,
serums, injections |
|
|||
|
16 |
|
|
Blood
purchases |
Blood
imports, payments to blood donors |
|
|||
|
17 |
|
|
Health
education and awareness |
Bulletins,
posters, tapes, booklets, etc. |
|
|||
|
18 |
|
|
Cost
of preparation and burial of the deceased |
Embalmment,
shrouds, coffins, etc. |
|
|||
|
19 |
|
|
Cleaning
services for Government buildings |
Cleaning
services under concluded contracts, or costs of detergents and cleaning
equipment |
|
|||
|
20 |
|
|
Pest,
plant disease, and animal disease control |
Pesticides,
serums, equipment, tools, etc. |
|
|||
|
21 |
|
|
Building
maintenance |
Sanitary
works, electricity works, paints, elevators, etc. |
|
|||
|
22 |
|
|
Car
and truck maintenance |
Repairs,
spare parts, paints, body repair, wheel repair, etc. |
|
|||
|
23 |
|
|
Machinery
and equipment maintenance |
Tools
and equipment for laboratories, hospitals, etc. |
|
|||
|
24 |
|
|
Air
conditioner maintenance |
Maintenance
of window, central, and split units in accordance with concluded contracts or
otherwise |
|
|||
|
25 |
|
|
Engine,
generator, and machinery maintenance |
Repairs,
spare parts, and maintenance supplies |
|
|||
|
26 |
|
|
Computer
maintenance and accessories |
Repairs,
spare parts, and maintenance supplies |
|
|||
|
27 |
|
|
Furniture
and office equipment maintenance |
Tables,
chairs, calculators, printers, photocopiers, etc. |
|
|||
|
28 |
|
|
Maintenance
of wired and wireless communication devices |
Repairs,
spare parts, and maintenance supplies for all types of electronic wired and
wireless communication devices |
|
|||
|
29 |
|
|
Park
maintenance |
Maintenance
of planting beds, irrigation networks, trees, information signs, etc. |
|
|||
|
30 |
|
|
Ship
and boat maintenance |
Repairs,
spare parts, and maintenance supplies |
|
|||
|
31 |
|
|
Aircraft
maintenance |
Repairs,
spare parts, and maintenance supplies |
|
|||
|
32 |
|
|
Interior
design expenses |
Wallpaper,
partitions, chandeliers, frames, etc. |
|
|||
|
33 |
|
|
Banking
expenses |
Bank
interests, commissions, credit facility expenses, etc. |
|
|||
|
34 |
|
|
Studies
and research |
Feasibility
studies, population census, industrial surveys, etc. |
|
|||
|
35 |
|
|
Miscellaneous
professional fees |
Appointed
lawyers, auditors, consultants, experts, and correspondents |
|
|||
|
36 |
|
|
Prisoners’
expenses |
|
|
|||
|
37 |
|
|
Costs
of deportation of illegal residents |
Land,
sea, and air travel tickets |
|
|||
|
38 |
|
|
Expenses
of care homes and centres |
Care
homes for the elderly or for persons with disabilities, and reformatories
(catering, accommodation, training, entertainment) |
|
|||
|
39 |
|
|
Mosque
expenses |
Cleaning
supplies, maintenance of loudspeakers, lighting, etc. |
|
|||
|
40 |
|
|
Insurance |
For
cars, trucks, aircraft, ships, warehouses, buildings, etc. |
|
|||
|
41 |
|
|
Shipping
and customs clearance |
|
|
|||
|
42 |
|
|
Local
and foreign exhibitions |
Air
tickets, interior designs, construction of pavilions, exhibits, and freight
costs |
|
|||
|
43 |
|
|
General
administrative costs |
Costs
of contracts with public facility management companies, entertainment events,
meat provision, gifts, etc. |
|
|||
|
44 |
|
|
Entertainment
|
|
|
|||
|
45 |
|
|
Shopping
festivals and associated activities |
Expenses
for economic promotional festivals and associated activities |
|
|||
|
46 |
|
|
Confidential
expenses |
Unbudgeted
expenses |
|
|||
|
47 |
|
|
Miscellaneous
expenses |
|
|
|||
|
48 |
|
|
Refund
of fees and fines |
|
|
|||
|
|
3 |
|
Category
3: Transferrable Expenditure |
|
|
|||
|
1 |
|
|
Rental
of buildings |
Department
offices, warehouses, guest houses, and care homes and centres |
|
|||
|
2 |
|
|
Car
rental |
All
types of cars for all purposes |
|
|||
|
3 |
|
|
Aircraft
charter fees |
For
all purposes |
|
|||
|
4 |
|
|
Ship
charter fees |
For
all purposes |
|
|||
|
5 |
|
|
Computer
rentals |
In
accordance with computer lease agreements |
|
|||
|
6 |
|
|
Telecommunication
and satellite rental services |
All
telecommunication equipment and supplies |
|
|||
|
7 |
|
|
Social
subsidies |
Cash
and in-kind subsidies to UAE nationals |
|
|||
|
8 |
|
|
Local
and international emergency aid |
Aid
to individuals and members of the public to overcome disasters and
adversities |
|
|||
|
9 |
|
|
Subsidies
to societies, clubs, and federations |
For
public-benefit associations and sports clubs and federations |
|
|||
|
10 |
|
|
Support
for local newspapers and magazines |
Subsidies
to local daily newspapers and magazines |
|
|||
|
11 |
|
|
Membership
in international organisations |
Membership
fees and various international contributions |
|
|||
|
12 |
|
|
Farmers
subsidies |
In-kind
or cash subsidies |
|
|||
|
13 |
|
|
Fishermen
subsidies |
In-kind
or cash subsidies |
|
|||
|
14 |
|
|
Compensation
to persons affected by public facilities projects |
|
|
|||
|
|
4 |
|
Category
4: Miscellaneous Remunerations for Non-employees |
|
|
|||
|
1 |
|
|
Remunerations
of preachers and Quran reciters |
Remunerations
paid in religious occasions to non-employees and to Friday preachers |
|
|||
|
2 |
|
|
Remunerations
of writers and researchers |
For
articles published in magazines and bulletins issued by Government
Departments |
|
|||
|
3 |
|
|
Remunerations
for assessment of literary and scientific works |
Paid
to committees or individuals to examine and assess literary and scientific
works |
|
|||
|
4 |
|
|
Monthly
remunerations for students |
For
students of the schools and colleges affiliated with Government Departments
whose internal regulations so warrant, and for students of summer courses |
|
|||
|
5 |
|
|
Remunerations
to folklore bands |
During
celebrations, holidays, and other events |
|
|||
|
6 |
|
|
Remunerations
to arbitrators |
Remunerations
to arbitrators appointed by Government Departments |
|
|||
|
7 |
|
|
Remunerations
to employees engaged in public activities |
Paid
to employees and supervisors of summer centres and youth centres |
|
|||
|
8 |
|
|
Remunerations,
incentives, and prizes |
For
scientists, writers, sportsmen and any employee or non-employee of Government
Departments who provides meritorious services to the Emirate. |
|
|||
|
|
|
3 |
Chapter
Three: Capital Expenditure |
|
|
|||
|
|
1 |
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Category
1: Furniture and Related Items |
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1 |
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Office
furniture |
Chairs,
tables, cupboards, carpets, curtains, TV sets, radio sets, etc. |
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2 |
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Home
furniture |
Furniture
for guest houses, internal wards, hospitality centres, etc. |
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3 |
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Hospital
furniture |
Beds,
cupboards, chairs, washing machines, TV sets, etc. |
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4 |
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Mosque
furniture |
Carpets,
chandeliers, libraries, loudspeakers, etc. |
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5 |
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Laboratory
furniture |
Tables,
cupboards, chairs, basins, etc. |
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6 |
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Library
furniture |
Shelves,
tables, cupboards, chairs, etc. |
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7 |
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Air
conditioners, refrigerators, ovens, and washing machines |
For
offices, houses, hospitals, hospitality centres, mosques, etc. |
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2 |
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Category
2: Vehicles, Aircraft, and Ships |
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1 |
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Cars
and trucks |
Sedan
cars, buses, ambulance vehicles, motorcycles, etc. |
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2 |
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Tractors
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Farm
tractors, ploughs, leveling and tillage equipment, etc. |
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3 |
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Heavy
machinery and equipment |
Cranes,
loaders, graders, diggers, fire engines, rescue vehicles, etc. |
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4 |
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Boats
and ships |
All
types of civilian ships and boats |
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5 |
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Aircraft |
All
types of aircraft |
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3 |
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Category
3: Machinery and Equipment |
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1 |
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Office
equipment |
Telephone
sets, typewriters, photocopiers, calculators, etc. |
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2 |
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Firefighting
machines and equipment |
Firefighting
equipment, pumps, fire extinguishers, tanks, etc. |
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3 |
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Mechanical
and electrical machinery and equipment |
Welding
equipment, compressors, lathes, printers, luggage scanners, etc. |
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4 |
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Engineering
tools and equipment |
Drawing
paper, drawing tables, and survey equipment |
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5 |
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Sanitary
tools and equipment |
All
sanitary tools and equipment |
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6 |
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Agricultural
machinery and equipment |
All
agricultural machinery and equipment |
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7 |
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School
instruments and equipment |
All
school instruments and equipment |
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8 |
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Sports
machines and equipment |
All
sports machines and equipment |
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9 |
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Sound
and video recording equipment for radio and TV broadcasting |
Radio
recording equipment and TV video recording equipment including transmitters,
receivers, printers, and accessories |
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10 |
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Well
drilling and preparation machinery and equipment |
All
machinery and equipment necessary for this purpose |
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11 |
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Plant
disease control machinery and equipment |
Pumps,
sprinklers, purpose-built equipment, etc. |
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12 |
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Diving
tools and equipment |
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13 |
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Power
generators |
Fixed
and mobile generators, etc. |
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14 |
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Transformers,
switchboards, and their accessories |
Step-up
or step-down transformers,
switches, boards, etc. |
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15 |
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Kitchen
machines and equipment |
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4 |
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Category
4: Equipment, Tools, and Devices |
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1 |
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Miscellaneous
wireless devices |
Receiver
and transmitter stations and accessories, mini transmitters and receivers,
tracking devices, etc. |
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2 |
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Sterilising
equipment |
Injections,
personal protective equipment, control equipment, analysis equipment, etc. |
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3 |
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Laboratory
equipment and tools |
Test
devices, laboratory ovens, etc. |
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4 |
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Portakabins
and beach cabins |
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5 |
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Telephone
switchboards |
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6 |
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Computer
hardware |
All
computer parts including printers and networks |
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7 |
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Computer
software |
Software
CDs |
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8 |
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Radar,
and air and sea navigation equipment |
All
air and sea navigation equipment |
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9 |
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Musical
instruments |
Brass
instruments, string instruments, wind instruments, etc. |
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10 |
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Illustration
and teaching tools |
Maquettes,
drawings, microscopes, children cubes, maps, etc. |
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11 |
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Books,
references, and educational tapes for libraries |
All
types of books, references, educational videotapes, etc. |
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5 |
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Military
Equipment, Vehicles, and Supplies |
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1 |
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Weapons |
All
types of weapons and their accessories |
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2 |
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Tents
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All
types of tents and their accessories |
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3 |
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Undepreciated
military equipment |
Telescopes,
gas masks, compasses, cameras, searchlights, etc. |
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4 |
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Coders
and decoders |
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5 |
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Horses,
police dogs, and other animals |
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6 |
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Military
boats and ships |
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7 |
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Military
aircrafts |
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Project or Item No. |
Category |
Chapter |
Dept. No. |
Description |
Total Cost |
Paid until the End of [Year] |
Balance of the Total Cost |
Appropriations for [Year] |
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4 |
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Chapter
Four: Fixed Investment Projects |
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1 |
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Category:
Incomplete Projects |
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S |
Department[2] |
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1 |
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Project: |
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2 |
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Project: |
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3 |
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Project: |
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4 |
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Project: |
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Project
or Item No. |
Category
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Chapter
|
Dept.
No. |
Description
|
Total
Cost |
Appropriations
for [Year] |
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2 |
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Category:
New Projects |
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1 |
Department[3] |
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1 |
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Project: |
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2 |
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Project: |
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3 |
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Project: |
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4 |
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Project: |
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Item |
Category
|
Chapter
|
Description |
Remarks |
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5 |
Chapter
Five: Financial Investments |
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Department
of Finance[4]
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1 |
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Government-owned
companies and corporations |
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1 |
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2 |
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3 |
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4 |
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2 |
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Shares
in companies and corporations |
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1 |
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………………………………………………… |
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2 |
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………………………………………………… |
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3 |
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………………………………………………… |
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3 |
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Securities
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1 |
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Investment
certificates |
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2 |
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Bonds
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………………………………………………… |
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4 |
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Loans
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1 |
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…………
Loan |
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2 |
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…………
Loan |
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3 |
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…………
Loan |
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5 |
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Deposits
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1 |
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…………
Deposit |
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2 |
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…………
Deposit |
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3 |
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Item |
Category |
Chapter |
Dept. No. |
Description |
Remarks |
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6 |
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Chapter Six: General Revenue |
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S |
Department[5]……. |
Reference numbers and names
of departments will be stated based
on the administrative classification |
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1 |
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Current revenue |
All types of fees, taxes, fines, rents,
and proceeds of confiscated property |
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1 |
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2 |
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3 |
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2 |
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Revenue from the sale of property |
Sale of movable and immovable property
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1 |
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2 |
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3 |
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3 |
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Capital revenue |
Revenue from securities and company
shares |
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1 |
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2 |
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Miscellaneous investments,
interests |
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3 |
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Bonds, loans |
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4 |
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Other revenue |
Other revenue not covered by the
above items |
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1 |
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2 |
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3 |
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Schedule (2)
Chart of Non-budgetary Accounts
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Item |
Category
|
Dept.
No. |
Description |
Remarks |
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1 |
S |
Debit
Adjustment Accounts |
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1 |
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Petty
cash advances |
Petty
cash expenditure |
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2 |
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Advance
payments on account of business trips |
Travel
arrangements |
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3 |
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Special
temporary advances |
To
buy fuel coupons |
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4 |
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Art
production advances |
For
specific purposes |
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5 |
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Advance
payments to contractors and suppliers |
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6 |
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Other
refundable deposits |
Refundable
deposits |
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7 |
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Documentary
letters of credit |
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8 |
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Cash
held by revenue officers |
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9 |
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Returned
cheques under collection |
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10 |
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Pending
Payments |
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2 |
S |
Credit
Adjustment Accounts |
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1 |
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Monthly
salaries posted to trust accounts |
Unpaid
staff salaries |
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2 |
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Daily
wages posted to trust accounts |
Unpaid
labour wages |
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3 |
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Miscellaneous
salaries posted to trust accounts |
Unpaid
salaries or salaries maintained for the account of other governments |
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4 |
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Payments
to contractors and suppliers posted to the trust accounts |
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5 |
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Other
amounts posted to trust accounts |
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7 |
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Retentions
payable to contractors and suppliers |
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8 |
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Other
deposits |
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9 |
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Receivables
pending settlement |
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10 |
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Amounts
attached by court order |
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3 |
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Running
Accounts |
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1 |
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Current
bank accounts |
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2 |
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----------- |
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3 |
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----------- |
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4 |
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Running account with the
Department of Finance |
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Running account with [name of department] |
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4 |
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Regular
Accounts |
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1 |
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Government
receivables from employees |
These
have contra accounts titled “Government liabilities to employees" |
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2 |
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Government
receivables from contractors and suppliers |
These
have contra accounts titled “Government liabilities to contractors and
suppliers" |
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3 |
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Other
Government receivables |
These
have contra accounts titled “Government liabilities to third parties" |
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©2016 The Supreme Legislation Committee
in the Emirate of Dubai
[1]Every
effort has been made to produce an accurate and complete English version
of this legislation. However, for the purpose of its interpretation and
application, reference must be made to the original Arabic text. In case of
conflict the Arabic text will prevail.
[2] Reference numbers and names of departments will be stated
based on the administrative classification set out in Clause I of this
Schedule.
[3] Reference numbers and names of departments will be stated based
on the administrative
classification set out in Clause I of this Schedule.
[4] Financial investments are managed exclusively by the
Department of Finance.
[5] Reference numbers and names of departments will be stated
based on the Administrative Classification in Clause I of this Schedule.