Law No. (31) of 2015
Issuing the
General Budget
of the Government of Dubai
Departments for
the Financial Year 2016[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. (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 2016 is estimated at forty-six billion and one hundred million Dirhams (AED 46,100,000,000.00).
b. The Revenue of the General Budget of the Government of Dubai Departments for the Financial Year 2016 is estimated
at forty-six billion and
one hundred million Dirhams (AED 46,100,000,000.00).
The estimated expenditure and Revenue
for the Financial Year 2016 will be allocated as indicated in the Schedule
attached to this Law.
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 Government of Dubai Human Resources Management Law, any
legislation regulating human resources at the Government Entity, and the
resolutions issued by the Chairman of the Executive Council regarding
promotion, bonuses, and allowances; and not exceed the salary of the highest
point of the grade to which an
Employee is appointed;
4. coordinate with the
Department of Finance when amending the scale of salaries and grades, the allowances,
the bonuses, or the benefits of Employees if the Government Entity is not
governed by the above-mentioned Government of Dubai Human Resources Management
Law; and
5. pay housing allowance or
provide leased accommodation to Employees only in extreme cases and to
Employees whose posts require them to reside 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 the relevant resolution of
the Director General of the
Department of Finance.
II.
Operating Expenses
1. avoid excessive acquisition of
fixed assets, and conduct feasibility studies on the acquisition of such
assets; and
2. enter into long-term obligations only upon coordination with the Department of
Finance.
III.
Construction Projects
1.
not make any amendments which
have a financial impact on construction projects without first obtaining the relevant
approval of the Department of Finance; and
2. not approve any construction
projects that are not included in the approved budget.
IV.
General Provisions
1.
not exceed the financial
appropriations approved for the Government Entity pursuant to this Law;
2.
comply with the
provisions of the above-mentioned Law No. (7) of 1995 when implementing the
approved budget of the
Government Entity,
particularly those related to reallocating funds across budget chapters;
3.
comply with the
provisions of the above-mentioned Law No. (6) of 1997 in respect of variation
orders;
4.
comply with the provisions
of the above-mentioned Law No. (35) of 2009 in respect of Supplementary Budgets
and Independent Budgets;
5. request additional appropriations only after the lapse of six
(6) months from the effective date of this Law, and by means of a reasoned written
request submitted to the Department of Finance, which will consider the request
and issue the appropriate resolution in accordance with the relevant procedures
approved by the Supreme Fiscal Committee; and
6.
perform the financial
commitments made during the Financial Year 2015 out of the budget savings of the Financial Year 2016, 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.
This Law will
take effect from 1 January 2016 through 31 December 2016, and will be published
in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Ruler
of Dubai
Issued in
Dubai on 27 December 2014
Corresponding
to 16 Rabi al-Awwal 1437 A.H.
|
Description |
Approved
Budget (in Dirhams) |
Percentage |
|
I. Estimated Expenditure |
||
|
Salaries and Wages |
16,762,000,000.00 |
36% |
|
General and Administrative Expenses, Grants, and Subsidies |
18,760,000,000.00 |
41% |
|
Capital Expenditure |
1,651,000,000.00 |
4% |
|
Construction Projects |
6,380,000,000.00 |
14% |
|
Payment of Liabilities and Bank Interests |
2,547,000,000.00 |
5% |
|
Total Estimated Expenditure |
46,100,000,000.00 |
100% |
|
|
|
|
|
II. Estimated Revenue |
||
|
Tax Revenue |
8,550,000,000.00 |
19% |
|
Non-tax Revenue (fees and fines) |
34,075,000,000.00 |
74% |
|
Returns on Government Investments |
500,000,000.00 |
1% |
|
Oil Revenue |
2,975,000,000.00 |
6% |
|
Total Estimated Revenue |
46,100,000,000.00 |
100% |
©2017 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.