Law No. (16) of 2014
Issuing the
General Budget of
the Government of Dubai
Departments for the
Financial Year 2015[1]
______________________
We, Mohammed Bin
Rashid Al Maktoum, Ruler of Dubai,
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;
Law No. (6) of
1997 Concerning Contracts of Government Departments in the Emirate of Dubai and
its amendments;
Law No. (27) of
2006 Concerning Management of the Government of Dubai Human Resources and its
amendments;
Law No. (35) of
2009 Concerning Management of the Public Funds of the Government of Dubai and
its amendments; and
Decree No. (24)
of 2007 Forming the Supreme Fiscal Committee of the Emirate of Dubai and its
amendments,
Do hereby issue this Law.
a. The expenditure of the General Budget of the Government of Dubai Departments for the financial year 2015 is estimated at forty-one billion one hundred and seventy-seven million Dirhams (AED 41,177,000,000.00).
b.
The Revenue of the General Budget of the
Government of Dubai Departments for the financial year 2015 is estimated at forty-one billion one hundred and
seventy-seven
million Dirhams (AED 41,177,000,000.00).
The estimated expenditure and Revenue for the financial year 2015
will be allocated as indicated in the Schedule attached to this Law.
Government entities that are subject to the General Budget must
comply with the following rules and regulations:
I. Salaries and Wages
1. not to exceed the maximum number of jobs set in
the budget approved for the Government entity;
2. not to exceed the financial appropriations allocated
to the respective jobs included in the approved budget of the Government
Entity;
3. to comply with the provisions of the above-mentioned
Government of Dubai Human Resources Management Law, the legislation regulating
human resources at Government entities, and the resolutions issued by the
Chairman of the Executive Council regarding promotion, bonuses, and allowances;
and not to exceed the salary of the highest point of the grade in which an employee is placed;
4. to coordinate with the Department of Finance when
amending the scale of salaries and grades, allowances, bonuses, or benefits for
the employees of Government entities that are not governed by the above-mentioned
Government of Dubai Human Resources Management Law; and
5.
not
to pay any housing or rental allowance to employees, except in extreme cases and to employees whose jobs require them
to be present near their workplaces, provided that the rent of the
accommodation and the amount deductible from the salary of the employee do not
exceed the amounts determined by a resolution of the Director General of the Department of Finance.
II. Operating Expenses
1. to avoid excessive acquisition of fixed assets,
and conduct feasibility studies on the acquisition of such assets; and
2.
to
incur long-term obligations only upon
coordination with the Department of Finance.
III. Construction Projects
1.
not to make
amendments which have a financial impact upon the construction projects without
obtaining the relevant prior
approval of the Department of Finance; and
2. not to approve any construction projects that
are beyond the approved budget.
IV. General Provisions
1.
not to exceed the financial appropriations approved for the
Government entity pursuant to this Law;
2.
to comply with the provisions of the above-mentioned Law No.
(7) of 1995 when implementing the approved budget of the Government entity,
particularly when reallocating funds across budget chapters;
3.
to comply with the provisions of the above-mentioned Law No.
(6) of 1997 in respect of variation orders;
4.
to comply with the provisions of the above-mentioned Law No.
(35) of 2009 in respect of Supplemental Budgets and Independent Budgets;
5.
to request additional appropriations only after at least six
(6) months from the effective date of this Law, and by means of a reasoned
written request submitted to the Department of Finance for consideration and
issuance of the appropriate resolution, in accordance with the relevant procedures
approved by the Supreme
Fiscal Committee; and
6.
to perform the financial commitments made during the
financial year 2014 out of the budget savings of the financial year 2015,
provided that these commitments have been made within the approved budget of
the Government entity.
The Director General of the Department of Finance will issue
the resolutions required for the implementation of the provisions of this Law.
This Law comes into force as of 1 January 2015
through 31 December 2015, and will be published in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Ruler of Dubai
Issued in Dubai on 31 December
2014
Corresponding to 9 Rabi al-Awwal 1436 A.H.
Schedule
Estimated Expenditure
and Revenue for the Financial Year 2015
|
Description |
Approved
Budget (in Dirhams) |
Percentage |
|
I. Estimated
Expenditure |
||
|
Salaries and Wages |
15,339,000,000.00 |
37% |
|
General and Administrative Expenses, Grants, and Subsidies |
16,510,000,000.00 |
40% |
|
Capital Expenses |
1,428,000,000.00 |
4% |
|
Construction Projects |
5,364,000,000.00 |
13% |
|
Settlement of Liabilities and Bank Interests |
2,536,000,000.00 |
6% |
|
Total Estimated
Expenditure |
41,177,000,000.00 |
100 % |
|
|
|
|
|
II. Estimated
Revenue |
||
|
Tax Revenue |
8,580,000,000.00 |
21% |
|
Non-tax Revenue (fees
and fines) |
30,338,000,000.00 |
74% |
|
Returns on Government Investments |
500,000,000.00 |
1% |
|
Net Oil Revenue |
1,759,000,000.00 |
4% |
|
Total Estimated Revenue |
41,177,000,000.00 |
100% |
©2015 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.