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MINISTRY: |
Ministry of Finance. |
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MINISTER: |
Minister of Finance. |
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DEPARTMENT: |
Any Ministry, Department, Public Institution, Authority or
Body whose budget is included within the Government's
general budget. |
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INSTITUTION: |
Any Public Official Institution which enjoys a corporate
entity with administrative and financial autonomy and its
budget is not included in the general budget of the
Government. |
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COMPETENT MINISTER: |
The Minister in respect of his Ministry and the Departments
attached to him. For the purposes of this By-law, the term
Competent Minister includes the following:
1- Prime Minister in respect of the Prime Ministry and the
Departments attached to him.
2- Chief of the Hashemite Royal Court in respect of the
Royal Court.
3- President of the Senate House in respect of the Senate
House and Speaker of the Lower House of Parliament in
respect of the Lower House of Parliament, and President of
the Senate House in respect to joint administration and
services.
4- Head of any Department who exercises the authorities of
the Minister vide special laws and regulations in respect of
such Department.
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SECRETARY-GENERAL: |
Secretary-General or Director-General of any Department. |
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BUDGET: |
Government's General Budget. |
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REVENUES: |
All taxes, fees, earnings, profits, surpluses, assistances,
and any other funds accrued to any Department. |
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EXPENDITURES: |
All amounts which are appropriated for meeting the obligations
realized under legislations in force. |
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PUBLIC FUNDS: |
The movable and immovable funds, including the revenues of any
Department or Institution. |
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ADVANCE: |
The amount which is paid in advance to complete specific
works, carry out specific functions or to meet the
obligations of the Department or those arising out of
contracts, agreements or guarantees. |
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FISCAL YEAR: |
The period which begins from the first day of January of every
year and ends on the thirty first day of December of the
same year. |
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CLOSING ACCOUNT: |
A statement of the budget accounts and the result of its
execution for the concerned fiscal year according to the
basis and standards adopted in this By-law, laws and
regulations in force. |
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CASH POSITION: |
A statement of the Government's cash position at the end of
the fiscal year. The assets side of this statement includes
what is owned by the Department as well as its rights
towards third parties. The liabilities side includes
whatever rights and liabilities required from the Department
according to the basis and standards which are adopted in
this By-law, laws, and regulations in force. |
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PUBLIC TREASURY ACCOUNT: |
It is the Government's account with the Central Bank of Jordan
in which the revenues are deposited and from which the
expenses are expended. |
GENERAL REVENUES
ACCOUNT: |
The Government's account with the Central Bank of Jordan in
which the revenues are temporarily deposited in anticipation
of transferring same to the Public Treasury's Account. |
SUB TREASURY
ACCOUNT: |
The account opened with the Central Bank of Jordan in the name
of the Department to which the approved monthly allocations
are transferred for expending there from. |
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FINANCIAL EMPLOYEE: |
Every employee entrusted with the receiving, keeping,
expending or controlling of the public funds, organizing of
the financial documents, making the accounting entries or
posting of same to the records, cards and forms established
thereto as well as every employee entrusted with the
management of the public fund, cost accounting and financial
analysis and planning. |
