Part 6
Trusts and Deposits

Article (99)

Trusts represent the received or deducted sums as a deposit for the account of the eligible persons therefor or for the issue of same for a certain activity. The collected trusts shall be recorded by the Department for the account of third parties in the trusts account.

Article (100)

The trusts, as to their collection, retention and issue, shall be subject to the provisions and instructions of the Financial By-law in force.

Article (101)

Deposits are the sums paid by individuals to the Department in special cases to secure the rights of the Treasury towards third parties. Their collection and issue shall be subject to the relevant legal provisions.


Article (102)

Assistances, grants and cash donations made to any Department by third parties pursuant to agreements with foreign governments, institutions or entities shall be transferred to the Ministry of Finance and shall be credited as a trust with the Ministry of Finance in the name of that Department. They shall be subject, as to the method and procedures of their collection, recording, control, and issue, to the provisions of the Financial By-law. Their balances shall be transferred, upon the lapse of five years from the date of its recording, to the Public Revenues Account.


Article (103)

The advances shall be issued from the trusts in case the required liquidity is available. The Department shall send a summary of the trusts account to the Ministry of Finance comprising each type of trust account at the end of the month together with the prescribed bank settlement memorandum.


Article (104)

Trusts are divided into the following:

1. Appropriated Trusts: These represent the sums appropriated for expending upon a particular activity or objective, provided that the unutilized balance thereof, following the completion of the activity or realization of the objective, be transferred to the Public Revenues Account.

2. Salaries Deduction Trusts: These are deducted from the issue vouchers according to the legislations and written instructions. The Department should forward them to the concerned party within a period not exceeding the middle of the subsequent month for the collection of same.

3. Trusts of Public and Private Departments, Institutions and Individuals: These represent the sums deducted, collected or retained for the entitled parties thereto that are resulting from regulations, agreements or obligations. The Department should observe the following:

   1. To open a trusts control register to record therein the trusts according to the objectives, types and values thereof as well as the numbers of the collection receipts and the names of holders thereof.

   2. The process controller shall open a trust control register wherein he shall register the trusts for the procedural cases, in the following manner:

      1. An account shall be allotted in every one or more pages for every procedural case.

      2. The case number shall be fixed beside the account, as well as the number of the collection order and the collection receipts.

      3. The case number, the number of the collection receipts, its date and number of the procedural case shall be fixed on the issue voucher upon cashing the trust.

      4. The issue voucher shall be prepared in the financial unit at the regular court and shall be registered in the trusts control register. Auditing and permitting the issue thereof shall be carried out by the authorized officers in the court.

      5. The Courts of First Instance's trusts account shall be opened at the Central Bank of Jordan or at the approved banks, as the case may be, to cash the issue vouchers issued by the financial unit at the concerned court.

      6. The Courts of First Instance's trusts account shall be fed by the Ministry of Finance's trusts account or the trusts of the financial centers in the Governorates upon a written request from the president of the competent court.

4. Other Trusts: These represent the collected amounts of unknown source or the sums received in excess from different parties or amounts of the financial cheques which have not been submitted for cashing within the fixed time thereto. These shall be subject, as to the collection and payment thereof, to the provisions relating to the collected and withdrawn cheques stated in these Instructions.

Article (105)

The balances of the appropriated trusts shall be transferred, after the lapse of five years from the date of its registration, to the Public Revenues Account. On the other hand, the Minister of Finance may, in certain cases, transfer same to the public revenues after the lapse of one year from the date of its registration.

Article (106)

The Department may not change the aspects of disbursement of the allocated trusts following the registration thereof except with the approval of the Minister of Finance.

Article (107)

The Department shall open registers for the allocated trusts in parallel with those opened at the Ministry of Finance or at its financial centers in the Governorates. It shall also provide the Ministry of Finance and the centers thereof with the names of the persons authorized of disbursement and specimens of their signatures.

Article (108)

The Department shall carry out a periodical reconciliation between the trusts in its possession and those held by the Ministry of Finance or its financial centers in the Governorates.

Article (109)

The Minister of Finance may refund the trusts received to the credit of the Public Revenues Account to the persons entitled thereto if there are justifiable reasons