Obligations of Government Entities
Article (4)
A Government Entity which is subject to the General Budget must comply with the following rules and regulations:
I. Salaries and Wages
- not exceed the maximum number of posts stated in the approved budget of the Government Entity;
- not exceed the financial appropriations allocated to the respective posts in the approved budget of the Government Entity;
- comply with the provisions of the above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance thereof, and other legislation regulating human resources in respect of all matters related to salaries, promotions, bonuses, increments, allowances, and other employment benefits stipulated therein; and
- where the Government Entity is subject to the General Budget and its Employees are not governed by the above-mentioned Law No. (8) of 2018, coordinate with the Department of Finance prior to making any amendments, that have a financial impact, to its human resources regulations.
II. Operating Expenses
- implement expenditure control programmes based on an annual plan approved and implemented for this purpose, and inform the Department of Finance of this plan and the outcomes of its implementation;
- avoid excessive acquisition of fixed assets; prepare a plan for replacement and replenishment of these assets in line with the approved budget; and conduct feasibility studies on the acquisition of assets, taking into consideration the available stock of goods and materials; and
- not incur long-term obligations without first coordinating with the Department of Finance.
III. Construction Projects
- spend only on the approved construction projects included in its approved budget; and
- not make any variations to the cost of approved construction projects without first obtaining the relevant approval of the Department of Finance.
IV. General Provisions
- not exceed the financial appropriations approved for the Government Entity pursuant to this Law, the resolutions issued in pursuance hereof, and the instructions and directives issued by the Department of Finance; and not enter into commitments or incur obligations that are beyond the approved budget;
- comply with the provisions of the above-mentioned Law No. (1) of 2016 and Executive Council Resolution No. (5) of 2021; and with the resolutions, circulars, ground rules, instructions, and guidelines issued in pursuance thereof, particularly in respect of obtaining the approval of the Director General of the Department of Finance prior to reallocating funds across budget chapters;
- comply with the provisions of the above-mentioned Law No. (12) of 2020, particularly in respect of variation orders;
- perform the financial commitments made during the Financial Year 2024 out of the budget savings of the Financial Year 2025, provided that these commitments are made within the approved budget of the Government Entity; and
- comply with the relevant circulars and ground rules issued by the Department of Finance concerning implementation of the General Budget of the Government of Dubai for the Financial Year 2025, even if these circulars and ground rules contradict any provisions stipulated in the above-mentioned Law No. (8) of 2018, the resolutions issued in pursuance thereof, or the applicable legislation governing the human resources of the Government Entity where its Employees are not governed by the provisions of the above-mentioned Law No. (8) of 2018.
Issuing Implementing Resolutions
Article (5)
The Director General of the Department of Finance, or his authorised representative, will issue the resolutions, circulars, ground rules, instructions, and directives required for the implementation of the provisions of this Law.
Repeals
Article (6)
The above-mentioned Law No. (20) of 2023 is hereby repealed. Any provision in any other legislation is also hereby repealed to the extent that it contradicts the provisions of this Law.
Commencement and Publication
Article (7)
This Law comes into force on 1 January 2025, and will be published in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Ruler of Dubai
Issued in Dubai on 22 October 2024
Corresponding to 19 Rabi al-Thani 1446 A.H.