Part 5
Advances

Article (85)

The advance represents a sum issued in advance for public interest and a specific objective, and shall be recovered following the fulfillment of this objective. It shall be issued against the account of allocations appropriated in the Budget Law, and may not be used for a purpose other than the one for which it has been issued.

Article (86)

The Competent Minister or Secretary-General may approve the payment of a disbursement advance in the light of the assignment, work required to be performed or the commitment to be met.

Article (87)

Authorization of payment of the advance:

1. By the approval of the Secretary-General if the amount of the advance is not in excess of (1000) Dinars.

2. By the approval of the Competent Minister if the amount thereof is more than (1000) Dinars but is not in excess of (3000) Dinars .

3. By the approval of the Minister of Finance upon the recommendation of the Competent Minister if the amount thereof is in excess of (3000) Dinars.

4. By the approval of the Competent Minister according to the legislations in force if they relate to projects, irrespective of the amount thereof.

Article (88)

Types of advances:

1. Imprest advances: It is issued to the employee to meet the continuous or petty needs thereof, in small amounts in favor of the public interest as the case may be, and it is to be recovered within one year.

2. Temporary advance, namely:

   1. Disbursements advance: It is issued to the employee or the Department in implementation of a certain job, to purchase certain supplies, to provide a commodity or service or to meet contingent expenses.

   2. An advance against per diem account: It is issued to the employee or the person commissioned with an assignment for public interest inside or outside the Kingdom (pursuant to the applicable Transport and Travel By-law as well as the Civil Service By-law in force).

3. Special advance: It is issued to the Department, employee or person as an advance payment against projects' account.

4. The advances paid in fulfillment of a pledge guaranteed by the Government which are payable by a decision from the Minister of Finance indicating therein the method of settlement of the advance.

- This Article has become in this manner after the mistake in the Arabic word "Tanfeeh" was supersede by the current word "Tanfeeth", i.e. implementation, stated herein, pursuant to Instructions No. (1) for the year 1998, as amended.

Article (89)

The employee or the person to whom the advance is issued shall be personally liable for the value thereof and it shall be considered as a debt against him until its settlement. In case the advance is not settled, it shall be collected from him by all methods adopted in collecting the advances including the deduction from his salary or dues by a decision from the Minister of Finance or under the Law of Collection of State Funds.


Article (90)

The holder of an imprest advance shall keep the established cash book of expenditure advances wherein he shall record every amount paid therefrom and indicating the full amount of the advance. It shall be recovered following the submission of the first copy from the advance cash book supported with the documents which substantiate the settlement of the expenditure.


Article (91)

If the amount of the advance is in excess of (1000) Dinars, the advance holder should open a special account thereof in the bank in the capacity of his official ex-officio and may not be opened in his personal name except in the cases decided by the Minister of Finance, provided that the Department shall audit the bank's statement of the account which pertains to the advance.

Article (92)

The issue of advance shall be subject to the same laws, regulations and instructions relating to the issue and control of public expenditures. The advance holder shall be personally responsible for any shortage or negligence occurring therein as well as for any violation of such laws, regulations and instructions.

Article (93)

A special subsidiary ledger shall be opened in the Department in which all issued advances shall be recorded so that one or more pages shall be appropriated for each advance or person.

Article (94)

1. The advance holder shall pay it off in the following cases:

   1. If he is transferred to another position.

   2. If his service is terminated.

   3. If he is requested to do so.

   4. If the person returns from his the official mission.

2. The imprest advance shall be settled during the month of December of each fiscal year

3. The temporary expenditures advance shall be settled upon the realization of the objective for which it has been issued.

4. The special advance relating to projects shall be settled in accordance with the provisions of the contract organizing same.

5. The advances pertaining to the payment of a guaranteed liability shall be settled according lo the decision of the Council of Ministers.

Article (95)

No advance may be issued to an employee, individual or Department that is indebted to the advances account except with the approval of the Minister of Finance.

Article (96)

Employees, whose services have been terminated by retirement, social security, severance of service or resignation, should obtain a discharge from the Advances Division at the Ministry of Finance.

Article (97)

Procedures of issuing advances:

1. The advances shall be issued in accordance with the financial legislations in force, supported by a request from the concerned Department.

2. The order for issuing an advance shall be prepared in the amount of the required advance, name of its holder, the purpose for which it will be issued, creditor party thereof and the method of its settlement. Then, the other payments voucher shall be prepared of the amount of this advance.

3. The other disbursements voucher shall be recorded in the advances payment register and each advance shall be given a serial number.

4. The other payments voucher shall be recorded in the general journal and shall be given a serial number.

5. The issued advances shall be posted to the subsidiary advances ledger according to the type of the advance.

6. A schedule of the issued advances shall be prepared according to the established form.

Article (98)

Procedures of settlement of advances:

1. If the advance is issued in full: An expenditure issue voucher supported with the necessary documents for the liquidation of the expenditure on account of the chapter and article allocations for which the advance is issued shall be prepared and the full amount of the voucher shall be deducted to the credit of the recovered advances.

2. If a part of the advance is issued and the other part thereof remains, the cash balance shall be paid off against collection receipts. As for the other part, it shall be treated as stipulated under clause "a" of this Article.

3. The advances holder may not exceed the amount of the advance granted to him upon the utilization thereof.

4. The recovered advances shall be registered in the general journal.

5. The recovered advances shall be posted to the subsidiary advances ledger according to the type of each advance.

6. A schedule of the recovered advances shall be prepared according to the established form.