The Hashemite Kingdom of Jordan General Budget Department
FAQ Q 1: What are the strategic goals of the General Budget Department?
  1. Contribute to creating healthy and stable financial conditions in the Kingdom.
  2. Keep pace with current international best practices in budget management.

Q 2: What are the phases of the Budgeting process?

The general budget goes through four main phases:
  1. Preparation
  2. Approval
  3. Execution  
  4. Monitoring and evaluation

Q 3: What are the main outputs of the General Budget Department?
  1. The General Budget Law
  2. The Government Units’ Budgets Law
  3. Manpower By-law for Ministries, Government Departments and Units

Q 4: What publications does the General Budget Department issue?
  1. The Budget in Brief
  2. The Citizen's Guide to the Budget
  3. The GBD Manual 
  4. GBD Services Manual
  5. The Annual Report

Q 5: What are the characteristics and the expected results of implementing Results-Oriented Budgeting (ROB)?

The key characteristic of ROB is that it links financial planning to strategic planning, and ensures that available financial resources are allocated and distributed among ministries and government departments according to national priorities to achieve the anticipated results. Based on the ROB methodology, ministries, government departments and units prepare preliminary self-assessment reports of their KPIs at the strategic and program levels and include them in their budget proposals that are submitted to the General Budget Department.


Q 6: What monitoring functions does the General Budget Department have?

The General Budget Department serves as a tool for controlling public finance as it monitors and controls budget execution throughout the year in accordance with the General Budget Law, and related laws and regulations before the disbursement of allocations.


Q 7: What financial tools does the General Budget Department use to control budget execution?
  1. Public financial orders
  2. Special financial orders
  3. Financial transfers
  4. Custody transfers 
  5. Financial commitment voucher
  6. Financial virements 
  7. Financial position

Q 8: What do the Medium-term Fiscal Framework (MTFF), and the Medium-Term Expenditure Framework (MTEF) stand for?
  • MTFF stands for the government’s fiscal plan and policy for the medium- term based on national economy projections that are built on number of  millstones and  key economic indicators and assumptions.
  • MTEF is the government’s detailed plan for projected public expenditures of government departments over the medium term.    

Q 9: What are the components of the General Budget?
  1. Public Expenditures, which consist of:
    • Current Expenditures
    • Capital Expenditures
  2. Public Revenues, which consist of:
    • Domestic Revenues
    • Foreign Grants
  3. General Budget Deficit / Surplus (the difference between public expenditure and public revenues) 
  4. Financing Budget. Which consist of:
    • Sources
    • Uses

Q 10: What is Gender and Child Responsive Budgeting?

Gender / Child Responsive Budgeting stands for budgets that take into account the needs of children and women and include the necessary allocations to meet those needs.


Q 11: What is the meaning of Key Performance Indicators (KPIS)?

Key performance indicators are standard tools for measuring progress made towards achieving of the objectives, programs, projects and performance monitoring


Q 12: What is the supplementary budget law and when is it issued?

A supplement to the General Budget Law is issued during the fiscal year if public interest requires the disbursement of additional funds for which there are no allocations in the general budget law.


Q 13: What is the difference between estimated, re-estimated and indicative expenditures in the general budget? 
  • Estimated:
    The financial data approved and allocated in the General Budget Law and the Government Units’ Budgets Law that reflect the expected spending needs of ministries, government departments and units for the target budget year.
  • Re-estimated:
    Financial data that ministries, government departments and units are expected to spend in the fiscal year that precedes the target budget year. This data comprises the actual spending in one part of that year and projected spending for the other part.
  • Indicative Data:
    The financial data contained in the General Budget Law and the Government Units’ Budgets Law which reflects the expected spending needs of ministries, government departments and units for the two years following the targeted budget year.

Q 14: What is the general budget circular and when is it issued?

The Prime Minister issues each year the general budget circular for preparing the draft general budget law, government units’ budgets law, and the manpower by-law for ministries and government departments and units. The circular includes the financial procedures that the government will follow to prepare the budget proposals for the budget year as well as two indicative years. It also includes the main projections, assumptions and financial procedures for formulating budget estimates. The circular also indicates expenditure ceilings for each ministry / government department as well as procedures and instructions that ministries, government departments and units must comply with in preparing their budget proposals.


Q 15: What are the available guides on the budget?
  1. Budget Cycle Manual
  2. Budget Analyst Manual
  3. Expenditures Manual
  4. Revenues Manual.

Q 16: What is the Budget chart of account (COA)?

The chart of accounts is an account tree that includes the main classifications for preparing the general budget. The chart of accounts also provides the structure and components of each classification. These classifications are: Financing Classification, Regulatory Classification, Functional classification, Program Classification, Geographical Classification and the General Ledger Account.

Latest news: 13/05/2018 Prime minister instructs

Circular of His Excellency the Prime Minister to prepare the Draft General Budget Law and Draft Government Unit’s Budgets Law for 2019 has been issued

25/04/2018 Jadra University Delegation

Students Delegation from Jadarah University visits GBD

09/04/2018 Financial Order Issued

Financial Order No. (2) For the Years 2018 Issued

04/02/2018 Honoring retired employees

GBD holds honoring ceremony for Department’s retired employees

01/02/2018 Budget transparency

Jordan progresses 8 points in the budget transparency standard within the International Open Budget Index Survey of 2017 (OBS)

30/01/2018 Workshop

GBD holds a workshop for its employees on the financial analysis

17/01/2018 Royal Decree

The Issuance of the Royal Decree to approve the General Budget Law and the Government Units Budgets Law for Fiscal Year 2018.

23/11/2017 The Ministers Council

The Ministers Council approves on Draft of the General Budget law and Draft of the Government Units Budgets law for the Fiscal Year 2018