Article (4)
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.
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Law No. (23) of 2024 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
Page 4 of 5
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.
Issuing Implementing Resolutions
