Approving the
General Budget Cycle of the
Government of Dubai for the
Financial Years 2025 to 2027 and the
General Budget of the Government of
Dubai for the Financial Year 2025[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 and its amendments;
Law No. (8) of 2018 Concerning Management of the Government
of Dubai Human Resources and its amendments;
Law No. (12) of 2020 Concerning Contracts and Warehouse
Management in the Government of Dubai;
Law No. (20) of 2023 Approving the General Budget Cycle of
the Government of Dubai for the Financial Years 2024 to 2026 and the General
Budget of the Government of Dubai for the Financial Year 2024; and
Executive Council Resolution No. (5) of 2021 Issuing the
Implementing Bylaw of Law No. (1) of 2016 Concerning the Financial Regulations
of the Government of Dubai and its amendments,
Do hereby issue this Law.
a. The General Budget of the Government of Dubai
will be planned and approved on a medium-term basis in accordance with a cycle
system covering three (3) Financial Years.
b. The General Budget cycle of the
Government of Dubai will reflect integration between strategic and financial
planning by providing the funding required for executing the Government plans,
initiatives, and projects to be implemented in the Emirate of Dubai.
c. The approved annual General Budget of the
Government of Dubai will constitute part of the General Budget cycle.
d. The
General Budget cycle of the Government of Dubai will be updated and developed
annually through coordination
between the Department of Finance and other Government Entities in the Emirate of Dubai, with
a view to achieving financial efficiency and effectiveness.
a. The
expenditure of the General Budget cycle of the Government of Dubai for the
Financial Years 2025 to 2027 is estimated at
two hundred and seventy-two billion, sixty million dirhams (AED
272,060,000,000.00).
b. The
revenue of the General Budget cycle of the Government of Dubai for the
Financial Years 2025 to 2027 is estimated at three hundred and two billion,
four hundred and sixty million dirhams (AED 302,460,000,000.00).
c. The
general reserve to be retained by deduction from the Public Revenue of the
Financial Years 2025 to
2027 is estimated at fifteen billion dirhams (AED 15,000,000,000.00).
a.
The expenditure of
the General Budget of the Government of Dubai for the Financial Year 2025 is estimated
at eighty-six billion, two hundred and sixty million dirhams (AED
86,260,000,000.00).
b.
The revenue
of the General Budget of the Government of Dubai for the Financial Year 2025 is
estimated at ninety-seven billion, six hundred and sixty million dirhams (AED
97,660,000,000.00).
c.
The general
reserve to be retained from the Public Revenue of the Financial Year 2025 is
estimated at five billion dirhams (AED 5,000,000,000.00).
d.
The Government of
Dubai General Budget surplus for the Financial Year 2025 is estimated at six billion,
four hundred million dirhams (AED 6,400,000,000.00).
A
Government Entity which is
subject to the General Budget must comply with the following rules and
regulations:
I. Salaries and Wages
1.
not exceed the maximum number
of posts stated in the approved budget of the Government Entity;
2.
not exceed the financial
appropriations allocated to the respective posts in the approved budget of the
Government Entity;
3. comply with the provisions of the
above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance
thereof, and other legislation regulating human resources in
respect of all matters related to salaries, promotions, bonuses, increments,
allowances, and other employment benefits stipulated therein; and
4. where the Government Entity is subject
to the General Budget and its Employees are not governed by the above-mentioned
Law No. (8) of 2018, coordinate with the Department of Finance prior to making
any amendments, that have a financial impact, to its human resources
regulations.
II. Operating Expenses
1.
implement expenditure
control programmes based on an annual plan approved and implemented 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 plan for replacement and replenishment
of these assets in line with the approved budget; and conduct feasibility
studies on the acquisition of assets, taking into consideration the available
stock of goods and materials; and
3.
not incur long-term
obligations without first coordinating with the Department of Finance.
III. Construction Projects
1.
spend only on the approved construction projects
included in its approved budget; and
2.
not make any variations to
the cost of approved construction projects without first obtaining the relevant
approval of the Department of Finance.
IV. General Provisions
1.
not exceed the
financial appropriations approved for the Government Entity pursuant to this
Law, the resolutions issued in pursuance hereof, and the instructions and
directives issued by the Department of Finance; 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 Executive Council Resolution No. (5) of
2021; and with the resolutions, circulars, ground rules, 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;
4. perform the financial commitments made
during the Financial Year 2024 out of the budget savings of the Financial Year
2025, provided that these commitments are made within the approved budget of
the Government Entity; and
5. comply with the relevant circulars and ground rules issued by the
Department of Finance concerning implementation of the General Budget of the Government of
Dubai for the Financial Year 2025, even if these circulars and ground rules
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 where its
Employees are not governed by the provisions of the above-mentioned Law No. (8)
of 2018.
The
Director General of the Department of Finance, or his authorised
representative, will issue the resolutions, circulars, ground rules, instructions, and directives required for the
implementation of the provisions of this Law.
The
above-mentioned Law No.
(20) of 2023 is hereby repealed. Any provision in any other legislation is also
hereby repealed to the extent that it contradicts the provisions of this Law.
This
Law comes into force on 1 January 2025, and will be published in the Official
Gazette.
Mohammed bin
Rashid Al Maktoum
Ruler of
Dubai
Issued
in Dubai on 22 October 2024
Corresponding to 19 Rabi al-Thani
1446 A.H.
©2024 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.