أسئلة قانونية إماراتية عامةمرسوم بقانون اتحادي في شأن المالية العامة

Article (1) In application of the provisions of this Law by Decree, the following words and phrases shall have the meanings assigned to each of them, unless the context otherwise requires: State : United Arab Emirates (UAE). Government : The Federal Government of the State. Ministry : The Ministry of Finance. Minister : The Minister of Finance. Bank : The Central Bank of the United Arab Emirates. Federal Entities : The Ministries established by virtue of Federal Law No. (1) of 1972 Concerning the Competences of Ministries and the Powers of Ministers, and the Federal Government bodies and authorities as classified in Article (3) of the present Decree-Law. Chairman of the Federal Entity : The concerned Minister, the Chairman of the Board of Directors, the chairman of the entity or the persons of similar status. Independent Federal Entities : The Independent Federal Entities established according to the applicable legislation in the State, as indicated in Article (3) of the present Decree-Law. Governmental : Establishments and companies owned wholly or partially (affiliated

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 3 Companies companies) by the Federal Government or Federal Entities. Fiscal Year : Twelve Gregorian months, starting as of the first of January and ending on the 31st of December of each year. General State Budget Law : The federal law issued in each Fiscal Year adopting the relevant general budget. General Budget : The Government budget adopted by a federal law, which includes the estimated general revenues and public expenditures of the various Federal Entities during a specific fiscal year. Supplementary Budget : The additional financial appropriations issued by a federal law to cover any new policies that are not listed in the general budget, and to determine the source of necessary financing resources. General Financial Management : A set of rules, systems and operations applicable to the Federal Entities by virtue of this Decree-Law, Cabinet resolutions, ministerial decisions and circulars relating to the provision and determination of the resources and their sources, allocation of the public fund, and specification of its disbursement aspects, the relevant controls, the accounting controls, and the preparation of the relevant financial reports. Consolidated Chart of Accounts : A consolidated classification adopted by the Cabinet for the accounts used in the Federal Entities for the classification and registration of financial transactions. Financial Strategy (Financial Framework) : Financial Strategy. Medium-Term : The financial plan approved by the Cabinet, including the general economic prospects, the resources policies, and expenditure priorities, and the anticipated financial risks for not less than five (5) years. Medium-Term : A study containing the medium-term projections of total revenues

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 4 Budget Framework and expenditures, the difference between them, and the financing mechanism required to cover the deficit, and the basic expenditure ceilings as specified by the Cabinet, not exceeding the Medium- Term Financial Strategy (Financial Framework). Medium-Term Expenditure Framework : A report prepared on the basis of administrative, economic and programmatic classifications, as specified by the Cabinet, to estimate the expenditures of the Federal Entities. Programmes : A combination of activities and services offered and specified by the Federal Entities and which aim to achieve the associated strategic objectives. Capital Projects : The projects aiming for the establishment, possession, or renewal of any assets owned by the Federal Entities. New Capital Projects : The Capital Projects for which no amounts have been allocated in the General Budget, and which are created during the fiscal year. Unified Treasury Account : The Government central account that is opened by the Minister and into which all Federal Entities financial revenues are deposited. Trust money : Third-party funds deposited in the Government bank accounts or the Federal Entities bank accounts, that are maintained until the fulfilment of the purpose intended. Financial Appropriations : The binding maximum ceilings of the categories of expenditure, approved within the General State Budget Law. Mid-Year : A half-year report prepared by the Ministry and Federal Entities, describing and analysing the reached revenues, expenditures, and the total performance related to the General Budget during the first half of the fiscal year, including a review of the economic assumptions of the General Budget. Budget Review : Budget and the updated projections regarding the budget of the relevant fiscal year. Federal Entity : The annual report prepared by every Federal Entity according to the

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 5 Final Account instructions specified in the annual financial circular issued by the Minister, including the financial statements and accompanying notes for the concluded fiscal year, subject to the accounting standards approved by the Federal Government. Consolidated Final Account : An annual report including the consolidated annual financial statements of the Federal Entities to be prepared by the Ministry based on the financial statements submitted by the Federal Entities according to the instructions specified in the annual financial circular issued by the Minister. Consolidated Final Account Approval Law : The federal law approving the consolidated annual financial statements of the Federal Entities for the concluded fiscal year. Approved Accounting Standards : The accounting principles and standards applied in the Federal Government and developed based on the "International Public Sector Accounting Standards" and the "International Financial Reporting Standards". Contingent Expenses : Estimated financial amounts to confront a case which is not included in the appropriations of the General Budget of the relevant fiscal year, and which may not be deferred to the budget of the next fiscal year, due to relevance to the public interest requirements. General Revenues : The resources of the Federal Government resulting from its public and private property, the fees and taxes collected by the competent Federal Entities, and the investment revenues in the various economic activities, in addition to the transfers, contributions and other financial resources, either sent or transferred to the Unified Treasury Account, and which are allocated to meet the general expenditures in the General Budget of the Federation. Government Guarantee : An undertaking, in writing, to a third party, under which the Government commits to settle the liabilities of any Federal Entity on whose behalf the Government wishes to grant the guarantee.

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 6 Cash Reserve : An account financed by the actual cash surplus available, after deducting all the liabilities and guarantees expected to be settled during the subsequent fiscal year. Special Reserve : A financial appropriation estimated annually to finance the contingent expenses. Chapter Two Objectives and scope of application hereof

Article (2) The objectives This Decree Law aims at achieving the following: 1. Determining the rules for preparing the general budget, final accounts of the federal entities and the Consolidated Final Account, and lay down the rules governing financial resources of the federal entities. 2. Establishing an integrated regulatory framework for general financial resources and policies of federal entities by defining the following: a. Principles of management and financial resources policies of federal entities. b. General rules governing collection, management and disbursement of the financial resources of federal entities. c. Powers, competencies, authorities and responsibility for managing the financial resources of the federal entities. d. Minimum reports on the management of financial resources for federal entities. e. Principles of governance, control and risk management related to the management of financial resources for federal entities.

Article (3) Decree-Law Application Scope The provisions of the present Decree-Law shall apply to the Federal Entities classified for its purposes as follows:

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 7 1. Ministries and central bodies: The ministries established under Federal Law No. (1) of 1972 Concerning the Competences of Ministries and the Powers of Ministers, councils, bodies and the like engaged in the executive, legislative and judicial federal activities. 2. Independent Federal Entities: The Federal Entities that are either established or will be established according to the legislation in effect in the State, to perform specific public tasks or services, and that operate under the supervision of the Government, and: a. Have the independent juristic personality and the legal capacity to act, prepare, organise and implement its special budget, as granted either by law or by the incorporation decision; b. Have a special administrative and organisational structure; and c. Not intended for profit. 3. Governmental Companies, subject to the relevant provisions contained herein. Chapter Three Financial and Administrative Powers

Article (4) Powers of the Cabinet 1. The Cabinet shall have the following powers: a. Approval or amendment of the medium-term Financial Strategy (Financial Framework) and budget framework. b. Approval of Financing New Capital Projects. c. Approving the draft law for linking the general budget and the attached schedules for each fiscal year of the medium-term budget and any amendments thereto. d. Approval of supplementary budget projects. e. Approval of the draft law on adoption of the consolidated final account and the final accounts not covered thereby and the accompanying schedules. f. Issuing policies and decisions related to the general budget and public financial management. g. Excluding some federal entities from the obligation to apply all or some of the provisions hereof.

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 8 2. The Cabinet, upon proposal of the Minister, shall issue a decision specifying the terms and conditions governing the issuance of the government guarantee.

Article (5) Minister Powers Upon the approval of the Cabinet, the Minister shall specify the State funds and resources management rules and the General Financial Management system, and shall coordinate the State financial policies, at the federal level, and issue the relevant procedures and circulars. The Minister may: 1. Propose the State general financial plans and policies, within the scope of the Ministry, and refer them to the Cabinet for approval; 2. Propose the draft laws relating to the State general financial policy, in coordination with the relevant authorities; 3. Issue procedures guidelines, circulars and decisions relating to the State General Budget and general financial policy, and the rules for the preparation of the Final Account, to the extent that is not inconsistent with the applicable legislation in the State; 4. Propose the consolidated financial policies, the consolidated chart of accounts and the general rules for the regulation of the accounting operations and records according to the accounting standards approved by the Federal Government, and refer them to the Cabinet for approval; 5. Ensure general supervision on the preparation of the draft laws on the General Budget and the consolidated final account; 6. Propose the reduction of appropriations determined in the General Budget, in case there is an exceptional decline of the financial resources of the Federal Entities, and refer the same to the Cabinet for approval; 7. Oversee all aspects of the implementation of the General Budget, including the mechanism for the collection of the financial resources of the Federal Entities, the controls on expenditures, and the Treasury operations applicable to the Federal Entities; 8. Develop the rules for opening and closing the bank accounts of the Federal Entities; 9. Issue a decision regulating the transfer of the amounts necessary to cover the expenses

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 9 of the Government from the Unified Treasury Account to another bank account or more; and 10. Submit the following proposals to the Cabinet for approval: a. Medium-Term Financial Strategy (Financial Framework). b. Medium-Term Budget Framework proposal. c. The draft general budget law. d. The draft Supplementary Budget laws. e. The Consolidated Final Account draft law.

Article (6) Ministry Competences The Ministry shall: 1. Prepare the financial policy of the Federal Government; 2. Prepare the Medium-Term Expenditure Framework of the Federal Entities; 3. Study the draft Medium-Term Plan Budget of the Federal Entities to be taken into consideration and make the relevant proposals, when necessary; 4. Prepare the draft General State Budget Law; 5. Follow up the implementation of the General Budget; 6. Develop the rules for incurring expenditures and collecting the financial resources of the Federal Entities, and for the management of bank accounts, assets and liabilities accounts, and investment projects; 7. Oversee and follow up the implementation of the General Budget performance, including the mechanism for the collection of the financial resources of the Federal Entities, the expenditures controls, and the management of the Treasury operations in the Federal Entities, and submit reports in this regard to the Cabinet; 8. Manage the Public Treasury and organise the bank accounts of the Federal Entities, including opening and closing bank accounts, according to the provisions hereof; 9. Open zero-balance accounts for the Federal Entities at the commercial bank (s) operating in the State, through which the relevant annual budgetary appropriations are paid;

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 10 10. Review, examine and audit the financial and administrative transactions and records having a financial impact on the Federal Entities, based on the public interest requirements and the instructions issued by the Minister; 11. Oversee and manage the general Cash Reserve account of the Government, according to the rules, legislation, policies and procedures in effect; 12. Develop and issue the consolidated financial policies and manuals, the Consolidated Chart of Accounts, and the general rules on the accounting closing periods, and prepare the reports in the light of the approved accounting standards; 13. Develop and amend the financial and accounting policies of the Federal Entities and refer them to the Cabinet for approval; 14. Prepare the consolidated Final Account; 15. Provide the necessary orientation, support, and training to the employees of the Federal Entities with respect to the implementation of the present Decree-law, and the relevant regulations, decisions and circulars; 16. Request any information or data relating to the bank accounts of the Government or any Federal Entity from the banks operating in the State; 17. List the amounts necessary to settle the public debt dues and its service in the General State Budget, on annual basis; 18. Gather and prepare the governmental financial reports, in coordination with the local Emirates; and 19. Coordinate with the Central Bank of the United Arab Emirates to ensure that the Bank monetary policy and the Federal Government financial policy are compatible during the next fiscal year.

Article (8) Government Banking Procedures The Minister or his authorized representative shall open government bank accounts, subject to the following rules: 1. The basic bank account of the government shall be opened in the bank. 2. All resources of the federal entities covered by the Budget Appropriation Act shall be deposited in the Treasury Single Account and all payments shall be made thereto. 3. No account may be opened with any commercial bank without the prior written approval of the Ministry. 4. The Minister may open, suspend or close the bank accounts at local and foreign commercial banks to facilitate the collection of resources or making the payment. The balances of these bank accounts shall remain within the limits approved by the Minister, and the surplus shall be transferred to the treasury single account in accordance with the instructions issued by the Ministry. 5. The Minister may enter into agreements with the Bank and other local and foreign commercial banks qualified for the effective management of balances in temporary bank accounts in accordance with the regulations issued by the Ministry regarding the procedures for opening, closing and managing such accounts. 6. The funds available, in one of the government bank accounts or of any Federal Entity accounts, shall be transferred to another government bank account or a bank account of another Federal Entity at the request of the Minister and upon approval of the Cabinet with the notification of all relevant authorities. 7. The Minister may link the funds available in the government bank accounts as short- term deposits.

Article (10) Responsibilities and obligations of the federal entities and their employees 1. The decentralization and powers of the federal entities shall not prejudice their responsibility to apply the financial and accounting procedures and instructions in place to preserve and dispose of their public funds. 2. Decentralization shall not prejudice the legal liability of the staff responsible for financial and accounting functions in the event that they violate the provisions hereof or its executive regulations, laws, bylaws and decisions relating thereto. 3. The federal entities are responsible for planning, preparing and implementing their budget and for the preparation of periodic financial reports and the final account.

Article (11) Federal Entities Obligations 1. In coordination with the Ministry, the Federal Entities shall: a. Meet the objectives specified in the Medium-Term Financial Strategy (Financial Framework) as approved by the Cabinet, and obtain the Cabinet prior approval upon amending any objective, to the extent not exceeding, in any case, the total financial appropriations allocated for the said objectives at the amendment time; b. Comply with the rules issued by the Ministry on the application of the planning and analysis systems of the approved strategic objectives, programmes and capital projects; c. Manage the financial resources efficiently and effectively; and d. Implement the strategic objectives within the limits of the financial appropriations allocated to the Federal Entities. 2. The Federal Entities may not borrow, lend or provide debt guarantees unless they do so in coordination with the Ministry of Finance and in line with the relevant legislation. 3. The Federal Entities may not conclude sponsorship contracts to fund events and

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 13 activities, unless listed within its approved annual budget. The Federal Entities may conclude the sponsorship contracts financed by the private sector according to the regulatory rules of the Ministry. 4. The Federal Entities shall provide any data or information requested by the Ministry during the period specified in the request. Chapter Five General Provisions of the General Budget

Article (13) Independent Budgets The laws of the independent federal service entities, including independent federal entities whose budgets are subject to approval of their governing body, may expressly provide for a special independent budget in which their detailed resources and expenses shall be presented in a schedule to be attached to the law for linking general budget; moreover, these federal entities shall be committing to: 1. its governance and management principles; 2. the consolidated accounts structure and provision of data and reports according to the prescribed form, and within the time determined by the Ministry.

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Article (24) New Capital Projects Upon proposing New Capital Projects based on the long-term capital expenditure plans, the Federal Entities shall submit the following: 1. Approved title deed of the land allocated for the project or the decision issued by the entity responsible for allocating the project's land. 2. The project's feasibility study.

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 17 3. The project's design scheme. 4. The project's timeline and the amounts required throughout the execution years. 5. All annual costs required for operation upon completion of the project. 6. Any other requirements according to the circulars issued by the Ministry and competent entities in this regard.

Article (39) Supplementary Budget 1. The Ministry shall refer a draft federal law on the Supplementary Budget to the Cabinet in any of the following cases:

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 21 A. Approval for new policies that have non-budgeted financial impacts. B. Provision of funding to the necessary Capital Projects outside the budget cycle. C. Any other cases as determined by the Cabinet. 2. The Supplementary Budget shall be issued under a federal law. 3. The Federal Entities shall only submit requests for supplementary appropriations during the Fiscal Year when strictly necessary. In such case, they shall point out the sources of the resources necessary to cover such requests. Chapter Nine Implementation of the General Budget

Article (42) Accounting Standards Board 1. Upon the Minister's decision, a government accounting standards board comprising employees from the Ministry and highly qualified and experienced officials may be formed and such decision shall determine the board's powers and responsibilities. 2. The Minister shall refer the recommendations of the accounting standards board concerning the amendment and development of the accounting standards in the Federal Government to the Cabinet for approval.

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 22 3. The Federal Entities shall keep complying with the accounting policies and standards currently approved by the Ministry until the Cabinet issues its decision.

Article (57) Types of Resources The financial resources of Federal Entities to be collected for purposes of budget preparation

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 26 consist of the following: 1. Taxes, fees and returns that are imposed under a federal law. 2. Fees and Charges collected by the Government for its provided services. 3. The share of the General Budget borne by borne by each emirate in the State. 4. The Government's private property resources. 5. Contributions paid by retired military personnel. 6. Fines and amounts awarded by a court judgement. 7. Investment returns and re-investing Government funds. 8. Grants, donations, endowments and the like. 9. Administrative fines. 10. Any other resources set by the Cabinet.

Article (63) Grants, Contributions, Donations and the Like 1. The Federal Entities may accept grants, contributions, donations and the like that are consistent with the objectives and competencies of the said entities. A special budget shall be prepared for this purpose. 2. Any grants, contributions, donations, and the like shall be entered into the accounting records of the concerned Federal Entity, and classified according to their nature, based on the Consolidated Chart of Accounts. They shall also be included in the financial statements of the year during which they are received. 3. The amounts of repeated and definitive grants, contributions, donations and the like shall be listed within the annual budget of the Federal Entity.

Article (68) Federal Entity Draft Final Account 1. Notwithstanding the provisions mentioned in the laws of establishing the Independent Federal Entities, every Federal Entity shall prepare its draft final account for the

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 29 concluded fiscal year, according to the basic rules set out in the present Decree-Law and the financial circular issued by the Minister in this regard. The Federal Entity shall submit the same to the State Audit Institution and a copy thereof shall be delivered to the Ministry with its report on the extent of achievement of the performance goals, within the time limits specified in the circular. 2. The Federal Entities and the competent administrative units shall be responsible for the control and verification of the validity of its final account statements and for the determination of the achievement of such goals.

Article (70) Consolidated Final Accounts Draft Law 1. The Minister shall refer the Consolidated Final Accounts Draft Law in its final version no later than the end of April of the second fiscal year of the relevant fiscal year to which the final account pertains, supported by the consolidated draft final account, the relevant report of the State Audit Institution, and the reply of the Ministry, to the Cabinet for approval in the version as it may deem appropriate, which in turn shall refer the same to the Federal National Council to give its remarks prior to filing it to the Federal Supreme Council to be approved as a preliminary step for issuance. 2. The Independent Federal Entities for which no clause was singled out in the General State Budget Law shall refer their financial statements approval drafts to the Cabinet, pursuant to the instructions issued by the Ministry.

Article (71) Building up the Cash Reserve 1. The Ministry shall prepare a report illustrating the mechanism by which the Cash Reserve, specified for the purposes of supporting the budget, is calculated. This report shall be submitted to the Cabinet in order to issue its decision on determining the percentage of the total General Budget that shall be registered for this purpose. This account shall be funded and withdraw amounts therefrom in accordance with the provisions of this decision. 2. The Government shall build up another Cash Reserve with a minimum of fifteen (15) billion AED in order to support the government's financial situation. The minimum of the Cash Reserve may be increased by decision of the Cabinet, provided that the Ministry shall manage it in accordance with the rules and regulations issued by decision of the Cabinet upon the proposal of Minister. 3. Subject to Clauses (1) and (2) of this Article, the Ministry, after the Minister's approval on the draft law final account of the ended Fiscal Year, shall transfer no more than seventy (70%) percent of the Cash Reserves in excess of its needs to Emirates Investment Authority.

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Article (73) Deposition of Excess Funds 1. All Federal Entities shall deposit any excess funds resulted from the annual budget approved thereto in the law for linking the general budget and the amendments thereof in the Treasury Single Account within thirty (30) days from the date of receipt of the report of the State Audit Institution on the preliminary draft final account for this entity by the Ministry. 2. Upon the Minister's proposal, the Cabinet may issue a decision to oblige any Federal Entity that has excess cash balance by the deposition of this balance in the Treasury Single Account within the term specified in the decision or deducting the amount of this excess cash from the instalments of funding its annual budget. Chapter Fourteen Final Provisions

Article (74) Documents Retention 1. All financial and administrative documents, registers and instruments of different types that have a financial impact and are related to any fiscal year shall be retained for at least ten years from the date of issuance of the Consolidated Final Account Law, provided that the documents, registers and instruments requiring permanent preservation are transferred to the national archives and national library. The said documents, registers and instruments may be destroyed after the elapse of the stated period if it is established

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 32 to the relevant entity that they are deemed not necessary, according to the legislation in force in the State. 2. The documents, registers and instruments may not be destroyed even after the elapse of the stated period if they are the subject-matter of an investigation or administrative or judicial dispute.

Article (76) Trust Money 1. The Federal Entity shall enter and list the received trust money as a liability in its accounting books until they are used for its intended purpose or is paid to the intended beneficiary. 2. The Federal Entities shall deposit the trust money in independent accounts and they

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 33 shall be managed by the Ministry, according to the procedures approved by the Federal Government. 3. The action to claim any trust money shall not be heard after five (5) years from the date on which the right of recovery has arisen. After the elapse of the stated period, the trust money shall become public funds to be sent to the State Treasury. 4. Notwithstanding the provision of Clause (3) of this Article, and at the proposal of the Minister, the Cabinet may issue a decision to refund any trust money that has become public funds after the elapse of the period set out in Clause (3) of this Article, if the right of the claimant to recover the said funds is established.

Article (77) Government Guarantees 1. The Cabinet, on the recommendation of the Ministry, may grant guarantees and pledges for payment on behalf of any Federal Entity. 2. The decision of the Cabinet shall specify the requirements of granting this guarantee or the procedures to be taken in order to reimburse any money paid by the Government resulting from the guarantee of the Federal Entity. 3. Any money paid by the Government resulting from a government guarantee shall be deemed owed debts to the Government. The Minister, in this case, may specify the requirements for reimbursement of such amounts. 4. The beneficiaries of such guarantees shall be committed to submit monthly and periodic reports concerning the payment of the debts related to these guarantees to the Ministry.

Article (78) Limitation of Third-Party Debts 1. Any claim for debts or entitlements owed by the Federal Government entities that have not been sought to be addressed by their owners before the end of the fifth year following the fiscal year in which they first became due shall not be heard. 2. The Federal Entities shall prepare a detailed statement of the debts that will be erased during the fiscal year within the first three months of the said year. The Federal Entities

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Federal Decree-Law No. (26) of 2019 Regarding Public Finance 34 shall provide the Ministry with a copy of the same. 3. The Federal Entity shall publish the extinguished debts that will be erased at the Federal Government level, in the methods it may deem appropriate. 4. Notwithstanding the provision of Clause (1) of this Article, the Minister may approve the recovery of any due sum to its owner after the period for claiming it has passed, up to a maximum of AED 300,000, if it is established that the owner has the right to claim the recovery of these funds. Claims that total more than AED 300,000 "three hundred thousand UAE Dirhams" shall be approved by the Cabinet. 5. Notwithstanding the provision of Clause (1) of this Article, trust money whose intended purpose has not yet passed shall not be subject to the statute of limitations.

Article (85) Abolition of Legislations 1. Federal Law No. (1) of 2011 and amendments thereto, Federal Decree Law No. (8) of 2011 and amendments thereto and Decree Law No. (5) of 2017 shall be abolished. In addition, any provision that comes in contrary to the provisions hereof shall be abolished. 2. The regulations, decisions and circulars related to the above-mentioned Federal Law (1) of 2011 and Federal Decree Law No. (8) of 2011 shall be applied, without prejudice to the provisions hereof, until the alternative regulations, decisions and circulars that are going to replace them are issued. 3. The Federal Entities that are excluded from application of the provisions of the above- mentioned Federal Law (1) of 2011 and Federal Decree Law No. (8) of 2011 by the Cabinet shall be excluded from application of the provisions hereof until the Cabinet issues decisions to abolish them.