Part 4
Expenditures

Article (56)

1. The Prime Minister shall issue the special financial orders in which he permits to expend from the allocations of His Majesty the King and the Royal Family which are appropriated in the General Budget Law.

2. The Minister of Finance shall issue the general financial order in which he permits to expend from the current expenditure allocations as well as the special financial orders in which he permits to expend from the capital expenditure allocations, appropriated in the General Budget Law.

3. The Director General of the General Budget Department shall issue the monthly financial transfers for the expenditures included in the Department's budget based on the financial orders issued pursuant to paragraphs (a) and (b) of this Article.

Article (57)
The Secretary-General shall assume the following:

1. The authority of expending from the allocations appropriated for the Department in the General Budget Law. He may delegate such authority to senior officers in his Department with the approval of the Competent Minister and to notify the Ministry of Finance and the General Budget Department thereof in writing and to forward specimens of the authorized employees' signatures to the Ministry of Finance and the General Budget Department.

2. To conclude the expenditure from the Department's allocations according to the regulations in force.

3. To liquidate the expenditure whereat it shall be confirmed with the documents which substantiate the expenditure.

The Governor shall assume the following:

1. The authority of expending from the allocations appropriated for his Governorate in the General Budget Law. He may delegate such authority to any senior officer in his Governorate with the approval of the Minister of Finance and to notify the Ministry of Finance and the General Budget Department thereof in writing and to forward specimens of the authorized employee's signature to them.

2. To conclude the expenditure from the Governorate's allocations according to the regulations in force.

3. To liquidate the expenditure whereat it shall be confirmed with the documents which substantiate the expenditure.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998 as amended. The ex provisions have stipulated as follows: "The Secretary-General shall assume the following:

1. The authority of expending from the allocations appropriated for the Department in the General Budget Law. He may delegate such authority to senior officers in his Department with the approval of the Minister of Finance and to notify the General Budget Department thereof in writing and to forward specimens of the authorized employees' signatures to the Ministry of Finance and the General Budget Department.

2. To conclude the expenditure from the Department's allocations according to the regulations in force.

3. To liquidate the expenditure."

Article (58)

No sum of the public funds may be expended except under a legislation and availability of allocations.


Article (59)

Expenditure Contract
The issuance of a decision by the competent authority in accordance with the laws and regulations, which will determine the expenditure authority, shall bring about a specific financial commitment towards the Department after ascertaining the availability of the necessary allocations thereto. No commitment may be made of any sums in excess of the allocations stated in the General Budget Law.


Article (60)

Liquidation of Expenditure
The process of determining the final entitlement shall be made in accordance with the following:

1. Purchasing of supplies and movable properties: Upon the availability of the following conditions:

   1. The expenditure Contract.

   2. The first copy of the beneficiary's invoice (claim) provided that such copy shall include the amount, date, name and address in full and the serial number, as far as possible, in addition to the type of supplies, and to have it duly signed and certified by the Secretary-General or the person he delegates.

   3. A receipt report indicating that the supplies or movable properties have been received in accordance with the contract terms and duly signed by the take over committee.

   4. A local purchase order.

   5. The first copy of entry documents to be duly signed.

   6. A certificate of discharge to be issued by the Income Tax Department or to add the phrase of "and the Income Tax official in addition to his post" to the issued cheque if the value is in excess of (1000) Dinars.

   7. A laboratory certificate of the supplies whose nature requires so.

2. The Government works: Upon the availability of the following conditions:

   1. Expenditure contract.

   2. The first copy of the beneficiary's invoice (claim) to be duly certified by the Secretary-General or whoever he delegates.

   3. The completed bill of quantity (Measurement Book) which includes the measurements of the completed works, prices thereof according to the contract and its value, signed by the competent committee.

   4. To ascertain that the required suspensions have been reserved except in the case of the final payment.

   5. Ascertaining of keeping the performance bond valid and is made in accordance with the contract conditions.

   6. Providing a maintenance guarantee, if the contract conditions so stipulate.

   7. To enclose a certificate from the contractor, if the value of the claim represents the final (last) payment of the contract indicating that the value of this claim represents the last payment and that he has no more entitlements under this contract.

   8. A certificate of discharge issued by the Income Tax Department upon the final payment.

3. Providing the services: Upon the availability of the following conditions:

   1. Expenditure Contract.

   2. A certificate from the take over committee pursuant to the provisions of the Supplies By-law.

   3. An invoice (claim) submitted by the beneficiary and certified by the Secretary-General or whoever he delegates.

   4. A certificate of discharge issued by the Income Tax Department or to add the phrase of "and the Income Tax official in addition to his post" to the issued cheque if the value is in excess of (1000) Dinars.

4. Travel and transport allowance: Upon the approval of the competent authority "pursuant to the regulations in force", confirmed by one of the following statements which stand as a claim:

   1. The established travel statement, duly certified by the Secretary-General or whoever he delegates.

   2. A statement of the traveled mileage, or the number of trips as well as the centers of departure and arrival according to the prescribed form which is to be duly certified by the Secretary-General or whoever he delegates.

   3. The certificate established for the payment of the transport allowance.

   4. A claim of the furniture haulage allowance as per the prescribed form which is to be duly certified.

5. Other Expenses:

   1. Salaries: Upon the fulfillment of the following conditions:

      1. The appointment decision issued by the competent authority.

      2. The issued formation decree which determines the grade and salary.

      3. The reconciliation thereof with the regulations of the formation of the Government's ministries and departments as well as with the unified allowances by-law.

   2. Labor wages: Upon the availability of the following:

      1. The appointment decision from the competent authority.

      2. Official working hours control form duly certified.

   3. Over time allowance: Upon the availability of the following:

      1. The decision of the competent authority.

      2. The established form, duly filled in, signed by the eligible person and certified.

   4. Field allowances: Upon the availability of the following:

      1. The decision of the competent authority.

      2. The established form duly filled in and signed.

- This Article has become in this manner after the provisions of item No. (6) of paragraph (a), the provisions of item No. (8) of paragraph (b) and the provisions of item No. (4) of paragraph (c) were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998 as amended. The ex provisions have stipulated as follows:
"a/6- A certificate of discharge issued by the Income Tax Department if the value is in excess of (1000) Dinars.
b/8- A certificate of discharge issued by the Income Tax Department upon the final payment.
c/4- A certificate of discharge issued by the Income Tax Department if the value is in excess of (1000) Dinars."


Article (61)

The expenditure shall be issued by a decision of the competent authority vide an issue voucher confirmed by the expenditure liquidation instruments according to the type thereof.

Article (62)

1. The issue voucher shall be prepared in the Financial Unit of the Department in quadruplicate copies supported by certified expenditure liquidation instruments, and the sum should be written clearly on the said voucher in figures and words together with the part number, programme, article and the name of the eligible person in three syllables as well as the address thereof, a summary which clarifies the type and nature of expenditure together with the name of the person who prepares the issue voucher in three syllables, his signature and the date, provided that the person who prepared the document should retain the fourth copy.

2. The value of the due deductions under the collection order should be written in red ink on the back of the voucher.

Article (63)

The issue voucher should, following the preparation thereof, be referred to the head of the Financial Unit for review, signature and writing his name in three syllables.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998, as amended. The ex provisions have stipulated as follows: "The issue voucher should, following the preparation thereof, be referred to the head of the Financial Unit for review, signature, writing his name in three syllables and then referring it to the head of the Department."

Article (64)

The issue voucher shall be registered in the allocations control register (payments) or shall be entered in the computer after ascertaining that the allocations are available and not committed for other purposes provided that the registration shall be made under a serial number called the "Performance No." for each article or item in the budget. The competent employee should sign and write his name in three syllables together with the date. His signature shall be considered a declaration from him of the availability of allocations.

Article (65)

The issue voucher should be signed by the Secretary-General or the persons he delegates. His signature shall be considered that the procedures are duly conducted.

- This Article has become in this manner after the phrase "the head of the Department" stated therein was superseded by the phrase "the Secretary-General", pursuant to Instructions No. (1) for the year 1998 as amended.


Article (66)

1. The issue voucher of the Departments, whose accounts are independent, shall be referred to the Internal Auditor who is incumbent with checking of all contents, substantiations of the issue voucher and the extent of its conformity with the financial laws and regulations. The Internal Auditor shall sign as a confirmation that the required conditions have been fulfilled and shall write his name in three syllables and the date.

2. The issue voucher of the Departments, whose accounts are not independent, shall be referred to its Internal Control Unit which is incumbent with checking of all contents, substantiations of the issue voucher and the extent of its conformity with the financial laws and regulations. The competent auditor shall sign as a confirmation that the required conditions have been fulfilled and shall write his name in three syllables and also the date.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998, as amended. The ex provisions have stipulated as follows: "The issue voucher shall be referred to the Internal Control Unit which is incumbent with checking of all contents, substantiations of the issue voucher and the extent of its conformity with the financial laws and regulations. The competent auditor shall sign as a confirmation that the required conditions have been fulfilled and shall write his name in three syllables and the date."


Article (67)

In the event that an error is discovered in an issue voucher by the auditor, it should be corrected as follows:

1. By the auditor if the error is in arithmetical operations.

2. By returning the voucher to the person authorized of the disbursement under an auditing by-law if the error is in the name or in the value or if it is in violation of the financial laws and regulations, in order to do the needful.

Article (68)

The issue voucher shall be referred, following the auditing and signing thereof by the Internal Auditor in the Departments whose accounts are independent, or by the auditors of the Ministry of Finance for Departments whose accounts are not independent, to the competent head of the Financial Affaires Unit to authorize its payment by the authorized signatories and to write his name in three syllables and the date in accordance with the following:

1. By one employee if the value of the issue voucher is not in excess of (1000) Dinars.

2. By two employees if the value is not in excess of (10,000) Dinars.

3. By three employees if the value of the issue voucher is in excess of (10,000) Dinars.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998, as amended. The ex provisions have stipulated as follows: "The issue voucher shall be referred, following the auditing and controlling thereof, to the competent head of the Financial Affaires Unit to authorize its payment by the authorized signatories according to the following:

1. By one employee if the value of the issue voucher is not in excess of (1000) Dinars.

2. By two employees if the value is not in excess of (10,000) Dinars.

3. By three employees if the value of the issue voucher is in excess of (10,000) Dinars."

Article (69)

1. The issue voucher shall be referred, following the signing thereof, to the Internal Control Unit to verify the authenticity of the voucher and the documents attached therewith as well as its compliance with the applicable financial laws and regulations, and then to have it stamped and signed.

2. The issue voucher shall be referred, following the signing thereof, to the Financial Control Unit, if any, to verify the authenticity of the voucher and its compliance with the applicable financial laws and regulations, and then to have it stamped and signed by the head of this Unit or by one of its staff.

- This Article has become in this manner after its ex provisions were superseded by the current provisions pursuant to Instructions No. (1) for the year 1998, as amended. The ex provisions have stipulated as follows: "The issue voucher shall be referred, following the signing thereof, to the Financial Control Unit, if any, to verify the authenticity of the voucher and the documents attached therewith as well as its compliance with the laws and regulations, and then to have it stamped and signed by the head of this Unit."

Article (70)

The issue voucher shall be referred, following the completion of formalities of payment authorization from the Audit Bureau, to the cashier who shall carry out the following:

1. To verify the registration of the voucher in the allocations control register and to complete the requisites of its auditing and authorization.

2. To prepare a cheque of the net value of the voucher in the full name of the beneficiary and the date of its preparation after ascertaining the preparation of the collection order of all deductions; classified as per its type, provided that collection receipts (or a cheque) should be prepared of the value thereof.

3. In the cases where the Disbursement Division is separate from the Deposits Division in the Financial Unit, the cashier should prepare a cheque of the value of the deductions – suspensions - made from the value of the issue voucher and attach same with the collection order - and the requisite collection orders - and then to forward same, following the completion of the due signatures, to the Deposits Accountant against the collection receipts.

4. The cheque number and date shall be written down clearly on all the issue vouchers and shall be stamped with the "PAID" seal on all copies and its attachments.

5. A serial monthly issue number shall be written down on all copies of the issue voucher as well as on the cheque.

Article (71)

The cashier shall, following the preparation of the cheque, auditing and reconciliation of same with the issue voucher, sign the cheque under category "C" and shall forward it with the issue voucher to the authorized signatories to complete the signatures as follows:

1. To have it signed by the authorized signatory of category "B" if the cheque value is not in excess of (1000) Dinars.

2. To have it signed by a third signatory of category "A" in addition to the aforementioned two signatures if the cheque value is in excess of (1000) Dinars.

3. The authorized signatory of category "A" may sign instead of the authorized signatory of category "B". Similarly, the authorized signatory of category "B" may sign instead of the authorized signatory of category "C".

Article (72)

No cheque may be cashed unless it is signed by two authorized signatories.

Article (73)

The cheque should be handed over to the beneficiary or the person he authorizes in writing.

Article (74)

The cashier shall, following the completion of the issue procedures, sort out the issue voucher as follows:

1. He shall retain the first copy of the issue voucher as well as the substantiation documents thereof.

2. He shall refer the second copy to the Financial Unit to substantiate the value in the allocations control register under the column of the actual disbursements, and to settle any differences, if any.

3. He shall attach the third copy with the cheque to the concerned person.

Article (75)

Notwithstanding the provisions of Article (74), the first copy of the issue voucher shall be attached with the cheque if the latter represents the value of salaries of employees or labor wages which are issued through an approved paying agent.

- This Article has become in this manner after the No. (75) stated in this Article was superseded by the No. (74), pursuant to Instructions No. (1) for the year 1998, as amended.

Article (76)

The salaries and wages shall be paid to the beneficiaries thereof by one of the following methods:

1. Directly to the beneficiary by a cheque.

2. Through an approved agent, who should be classified and guaranteed, to the employees of the Department.

3. Through the bank or the Post Savings Fund by a written request of the employee.

Article (77)

The approved paying agent of the salaries and wages should carry out the following:

1. To pay the dues of every employee or labor against signing in the place provided for this purpose on the issue voucher after substantiating his identity.

2. To register the dues of every employee or labor which have not been received within two weeks from the end of the month to which the dues are pertaining as deposits in trust in the name of the beneficiary and to write the number and date of the collection receipt under which the sum is registered as deposits in trust instead of signing the issue voucher.

Article (78)

To forward the first copy of the voucher, following payment of the salaries and wages, to the head of Financial Affairs Unit at the Department to ascertain that the payment was made to the beneficiary and send same thereafter to the Vouchers Trustee.

Article (79)

The Vouchers Trustee shall carry out the following:

1. To attach the first copy to the issue voucher which is retained by him.

2. To ascertain that all of the approved payment agents have provided him with a copy of the issue vouchers following the handing over, and to notify his superior of any defaulter in order to take the necessary measures.

Article (80)

The general journal bookkeeper should register the expenditure out of the first copy of the issue voucher and its confirmation documents which are available with him in the general journal, provided that the following are observed:

1. A monthly serial number of the issue voucher and its value and the numbers of cheques should be immediately registered.

2. A brief summary of the expenditure details should be recorded.

3. To adding up the general journal at the end of each working day and to ascertain the correctness of the adding up thereof.

Article (81)

The general journal bookkeeper shall refer the vouchers, following the recording thereof, to the accounts clerk in order to post them to the subsidiary ledger according to the chapters, schedules and articles of the general budget. He shall further add up the entries of the subsidiary ledger and reconcile same with the respective column thereof in the general journal. At the end of the month, the totals shall be posted to the ledger in order to prepare the trial balance with the totals and balances, and then shall forward such vouchers to the Vouchers Trustee for retention.

Article (82)

The accountant shall prepare the monthly accounts summary or extract same from the computer in accordance with the established form of the subsidiary expenditures ledger, and then shall provide the General Accounts Directorate at the Ministry of Finance with the first copy of such summary duly certified within the first week of the subsequent month. Copies of the subsidiary ledger shall also be sent to the Vouchers Trustee for retention.

Article (83)

The accounting non-independent (open) Departments shall apply the issue procedures which are provided for under Articles from (63) up to the end of (67).

- This Article has become in this manner after the phrase "Article 68" was superseded by the phrase "Article 67", pursuant to Instructions No. (1) for the year 1998, as amended.

Article (84)

The issue voucher shall be forwarded to the Disbursement Division at the Ministry of Finance for completing the other disbursement procedures.