Law No. (20) of 2020
Approving the General
Budget of the
Government of Dubai
for the Financial Year 2021[1]
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We, Mohammed bin
Rashid Al Maktoum, Ruler of Dubai,
After perusal of:
Law No. (5) of 1995 Establishing the Department of Finance;
Law No. (1) of 2016 Concerning the Financial Regulations of the
Government of Dubai;
Law No. (8) of 2018 Concerning Management of the Government of
Dubai Human Resources;
Law No. (12) of 2019 Approving the General Budget Cycle of the Government of Dubai for the Financial
Years 2020 to 2022, and the General Budget of the Government
of Dubai for the Financial Year 2020;
Law No. (12) of 2020 Concerning Contracts and Warehouse Management
in the Emirate of Dubai; and
Decree No. (24) of 2007 Forming the Supreme Fiscal Committee in the
Emirate of Dubai and its amendments,
Do hereby issue this Law.
a. The expenditure of the General Budget of the
Government of Dubai for the Financial Year 2021 is estimated at fifty-seven
billion one hundred and fourteen million dirhams (AED 57,114,000,000.00).
b. The revenue of the
General Budget of the Government of Dubai for the Financial Year 2021 is
estimated at fifty-two billion three hundred and fourteen million dirhams (AED
52,314,000,000.00).
c. The Government of Dubai General Budget deficit
for the Financial Year 2021 is estimated at four billion and eight hundred
million dirhams (AED 4,800,000,000.00).
Allocation of Estimated Expenditure and Revenue
Article (2)
The estimated expenditure and revenue of the General Budget of the Government of Dubai for the
Financial Year 2021 will be allocated as indicated in the Schedule attached to
this Law.
Obligations of Government Entities
Article (3)
Under the pain of nullity of any decisions and measures taken in
violation of the
following rules and regulations, a Government Entity which is subject to the
General Budget must:
I.
Salaries and Wages
1.
not exceed the
maximum number of posts stated in the approved budget of the Government Entity;
2.
comply with the
provisions of the above-mentioned Law No. (8) of 2018, the resolutions issued
in pursuance thereof, and the applicable legislation governing its human resources;
3.
where the
organisational structure of the Government Entity is approved or amended, or where
the Government Entity is restructured, during the Financial Year:
a.
not exceed the maximum
number of, or the financial appropriations allocated to, the essential posts in
its approved budget;
b.
not create any new
posts during the Financial Year; and
c.
restructure its
posts in line with the approved amendments to its organisational structure, and
implement the restructuring plan in accordance with the above-mentioned Law No.
(8) of 2018 and the applicable
legislation governing its human resources.
4.
where
the Government Entity employees are not governed by the above-mentioned Law No.
(8) of 2018, obtain the approval
of the Department of Finance prior to making any amendments, that have
financial impacts, to the
legislation governing its human resources; and
5.
comply with the
circulars and directives issued by the Department of Finance, upon the approval
of the Supreme Fiscal Committee, concerning implementation of the General
Budget for the Financial Year, even if these circulars and directives contradict any provisions stipulated in the above-mentioned Law No. (8) of 2018, the
resolutions issued in pursuance thereof, or the applicable legislation governing the human resources of the Government Entity.
II. Operating
Expenses
1.
implement
expenditure rationalisation programmes based on an annual plan approved for
this purpose, and inform the Department of Finance of this plan and the
outcomes of its implementation;
2.
avoid excessive
acquisition of fixed assets; prepare a replacement and replenishment plan that
is aligned with the approved budget; and conduct feasibility studies on the
acquisition of assets, taking into consideration the available stock of goods
and materials;
3.
not incur long-term
obligations without first coordinating with the Department of Finance; and
4.
comply with the
circulars and directives issued by the Department of Finance, upon the approval
of the Supreme Fiscal Committee, concerning implementation of the General
Budget for the Financial Year, even if these circulars and directives involve reduction of the approved budget of the Government Entity.
III. Construction Projects
1.
spend only on the approved projects included in the approved budget of the
Government Entity;
2.
not make any
variations to the cost of approved construction projects without first
obtaining the relevant approval of the Department of Finance; and
3.
comply with the
circulars and directives issued by the Department of Finance, upon the approval
of the Supreme Fiscal Committee, concerning implementation of the General
Budget for the Financial Year, even if these circulars and directives involve reduction of
the approved budget of the Government Entity.
IV.
General Provisions
1.
not exceed the
financial appropriations approved for the Government Entity pursuant to this
Law; and not enter into commitments or incur obligations that are beyond the approved budget;
2.
comply with the
provisions of the above-mentioned Law No. (1) of 2016 and the resolutions,
circulars, instructions, and guidelines issued in pursuance thereof,
particularly in respect of obtaining the approval of the Director General of
the Department of Finance prior to reallocating funds across budget chapters;
3.
comply with the
provisions of the above-mentioned Law No. (12) of 2020, particularly in respect
of variation orders; and
4.
perform the
financial commitments made during the Financial Year 2020 out of the budget
savings of the Financial Year 2021, provided that these commitments are 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.
Any provision in any other legislation will be repealed to the
extent that it contradicts the provisions of this Law.
This Law comes into force as of 1 January 2021 through 31 December
2021, and will be published in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Ruler
of Dubai
Issued in Dubai on 24 December 2020
Corresponding to 9 Jumada al-Ula 1442 A.H.
|
Description |
Approved Budget |
Percentage |
|
(in dirhams) |
||
|
I. Estimated Expenditure |
||
|
Salaries and Wages |
19,803,000,000.00 |
35% |
|
General and Administrative Expenses |
11,528,000,000.00 |
20% |
|
Capital Expenditure |
1,797,000,000.00 |
3% |
|
Construction Projects |
5,231,000,000.00 |
9% |
|
Grants and Government Support |
14,515,000,000.00 |
26% |
|
Payment of Liabilities and Bank
Interests |
3,540,000,000.00 |
6% |
|
Special Reserve |
700,000,000.00 |
1% |
|
Total Estimated Expenditure |
57,114,000,000.00 |
100% |
|
II. Estimated Revenue |
||
|
Tax Revenue |
15,942,000,000.00 |
31% |
|
Non-tax Revenue (fees and fines) |
31,021,000,000.00 |
59% |
|
Returns on Government Investments |
3,221,000,000.00 |
6% |
|
Oil Revenue |
2,130,000,000.00 |
4% |
|
Total Estimated Revenue |
52,314,000,000.00 |
100% |
©2021 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.