Part 5 Advances

Article (23)

The advance shall be issued when the necessary allocations are available in the budget. They shall not be used for purposes other than those specified.

Article (24)

The Competent Minister or the Secretary-General shall issue the order of giving the advance provided that its amount is defined in the light of the job or work to be fulfilled or the obligation to be met.

Article (25)

The authority of the amount of the advance shall be defined as follows:

1. By the approval of the Secretary-General if the amount thereof does not exceed one thousand Dinars.

2. By the approval of the Competent Minister if the amount is more than one thousand Dinars and is not more than three thousand Dinars.

3. By the approval of the Minister upon the recommendation of the Competent Minister if the amount exceeds three thousand Dinars.

4. By the approval of the Competent Minister, in pursuance to the legislations in force, if it is pertaining to projects irrespective of the amount thereof.

Article (26)

1. The advances shall be issued in any of the following aspects. It should be disposed of and controlled according to the laws and instructions in force.

   1. Imprest advance for the employee who is charged with covering recurring petty expenses.

   2. Temporary advance to carry out certain work, purchase specific supplies, undertake a specific assignment, provide a commodity or service or meet urgent expenditures.

   3. Special advance to cover an advance payment on the account of the projects.

2. The advance that pertains to meeting a commitment guaranteed by the Government shall be disbursed by a decision of the Minister.

Article (27)

The employee or the person to whom the advance is paid shall be personally responsible for the value thereof. If it is not paid, it shall be deemed a personal debt that must be collected by all adopted means including deduction from his salaries by a decision from the Minister.


Article (28)

1. The imprest advance shall be paid back before the last day of the fiscal year and it could be renewed if necessary.

2. The temporary advance shall be paid back when the purpose for which the advance has been given is achieved or the assignment upon which the advance is paid is completed.

3. The special advance, pertaining to projects, shall be paid back in accordance with the provisions of the relevant contract.

4. The advance that pertains to meeting a guaranteed commitment shall be paid back in accordance with the decision of the Council of Ministers.