It includes Financial policies and procedures that Government Departments must adhere when implementing its Financial Operations and management processes associated with them.

Objectives of the Financial Directory:

  • Accounting policies and detailed Financial procedures which prove Government financial transactions with the aim of preparing Unified Financial Reports.
  • Ensure that the policies and procedures of the unified financial, and accounting in all Government Departments .
  • Providing Data and Financial reports as a basis for planning and control decisions based on the information of influence of different economic activities in the Government.
  • Business- Continuity and  describing  day-to-day work of the staff of Financial units in Government Departments .
  • Provide Financial Statements to facilitate preparation and estimated Budget estimates more accurately and more rapidly.
  • Detect any deviation in the implementation of the budget estimate and help take timely corrective action and expenditure rationalization by following the proper ways to use the funds allocated in the budget.
  • Achieving control over Government funds and rights of others and provide methods to protect their assets.
  • Provide data and information to develop criteria for evaluating the performance, commitment and efficiency goals.
  • Ensure that the  continuity of work  in financial units in  departments and not be affected by the employees changing.

The policies and procedures Financial Directory consists of sixteen chapters as follows:

Chapter 1:Introduction and identification of the directory
Chapter 2: General budget
Chapter 3: Financial statements.
Chapter 4: Cash and banks
Chapter 5: Revenues
Chapter 6: Government investment
Chapter 7: Contracts & Purchasing
Chapter 8: Payments
Chapter 9: Salaries and wages
Chapter 10:Projects
Chapter 11:Other expenses
Chapter 12: Stores
Chapter 13: Property
Chapter 14: Financial records and documents
Chapter 15: Transactions exchanged between Government Departments
Final provisions.
Chapter 16:Manual Updated.
*Each Chapter has number of fields.