Part 4 Expenditures 

Article (14)

1. The Budget's appropriated allocations shall be disbursed upon general or special financial orders, vide financial transfers, as follows:

   1. The Prime Minister shall issue special financial orders permitting disbursement from the allocations of His Majesty The King and the Royal Family.

   2. The Minister shall issue general financial orders permitting disbursement from the allocations of the current expenditures as well as issuing financial orders permitting disbursement from the capital expenditures allocations.

2. The Director-General of the General Budget Department shall issue monthly financial transfers pertaining to expenditures stated in the Department's budget based upon financial orders issued on the grounds of paragraph (a) stated herein-above in this Article.

Article (15)

1. The Secretary-General shall have the authority to disburse from the Department's allocation. He may delegate this authority, in writing, to any member of his staff to exercise this authority, provided that such authorization is made by the approval of the Competent Minister and the Minister shall be advised thereof.

2. The Governor shall have the authority to disburse from the allocations appropriated to his Department. He may delegate the authority, in writing, to any senior staff member in his Governorate, provided that such authorization is made with the approval of the Minister.

Article (16)

No any disbursement shall be contracted unless such disbursement has its allocations in the Budget. Allocations shall not be used in ways other than those approved. Also, it shall not be allowed to be committed to any sum that exceeds the allocations stated in the Budget.

Article (17)

The Ministry shall assume the responsibility of securing the needed sums to cover the Department's expenditures and of transferring them to their sub-account in the Central Bank of Jordan.

Article (18)

Disbursements shall neither be recorded nor issued unless the following conditions are met:

1. Vouchers that substantiate the disbursement's recording and its issue.

2. Disbursement's correct calculation.

3. The disbursement is in compliance with the laws, by-laws and instructions in force.

4. The disbursement is approved by the Internal Control of the Department.

Article (19)

The disbursement shall be issued only after the service has been rendered, the job has been done or the goods have been supplied and the documentation that substantiates the issue of the disbursement has been submitted, except in the following cases:

1. Disbursement stated in any legislation in force.

2. Payments to be made in advance in accordance with any contract or agreement.

3. Advances to be issued for contingency matters or for any official duties or projects.

4. Training fees, subscription fees in periodicals and magazines or trade societies and contributions to local, regional and international organizations and unions and refundable securities.

5. Any other case approved by the Minister.

Article (20)

The approved allocations of any Department that have not been issued during a specific fiscal year, shall, in pursuance of the laws, be cancelled unless the Minister decides otherwise.

Article (21)

The disbursements shall be issued vide a cheque, a bank transfer or documentary credits.

Article (22)

The disbursements paid during the year and refunded in the same year shall be credited to the account of the financial transfer to which such disbursements belong. As for the disbursements paid during the past years and recovered in the current year, they shall be recorded in the General Revenues Account.