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01 April 2023

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Law No. 9 of 2009 Amending Certain Provisions of Law No. 5 of 1989 on the State General Budget

Law Summary Record Type: LawNumber: 9Date: 23/04/2009 Corresponding to 28/04/1430 HijriNumber of Articles: 4Status: In force

Official Gazette :Issue: 5Offcial Journal Issue Publication Date: 25/05/2009 Corresponding to 01/06/1430 HijriPage from: 5

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Article 3
Starting Date: 23/04/2009

The texts of Articles 12 , 13, 22, 23, 34 and 39 of Law No. 5 of 1989, referred to above, shall be replaced with the following texts:

“Article 12

The Ministry of Economy and Finance shall discuss with the ministries and other governmental authorities their estimated general expenditures and revenues, for the inclusion of the required appropriations in the State General Budget and in the sub-budget attached thereto.

The relationship between the independent budgets and the State General Budget shall be limited to the surplus that goes to the State. A resolution, based on the recommendation of the Minister of Economy and Finance, shall be issued by the Prime Minister regarding the appropriations which are to be approved for such budgets.

Article 13

Subject to the deadline stipulated in Article 107 of the Constitution, the Department of the General Budget in the Ministry of Economy and Finance shall be responsible for preparing the State final draft budget and submitting it to the Minister of Economy and Finance, who shall present the final draft budget to the Cabinet with all supporting documents, memoranda and the annual action plan on the fiscal and economic policy of the State.

Article 22

Transfer of appropriations from one part to another within the same ministry or governmental authority shall be subject to the consent of the Prime Minister based on the recommendation of the Minister of Economy and Finance.

Article 23

Additional appropriations for meeting any expenditure not specified in the General Budget or in excess of its estimates, due to emergency which could not have been foreseen during the preparation of the draft budget, shall be permitted where necessary.

An Emiri Resolution based on the recommendation of the Prime Minister shall be issued for such additional appropriations and shall include the amount of the appropriation, the purpose of the expenditure, and the reason for its necessity.

Article 34

Ministries and other governmental authorities shall provide the Ministry of Economy and Finance with copies of all correspondence or decisions related to their financial matters.

All those responsible for such financial matters shall also provide the Ministry of Economy and Finance with all information requested thereby, as well as access to all records, official papers and documents for inspection.

Article 39

The General Budget Department in the Ministry of Economy and Finance shall indicate to the Minister of Economy and Finance any financial irregularities or differences between the Budget Department and any ministry or governmental department, together with its recommendations for appropriate action.”