The Hashemite Kingdom of Jordan General Budget Department
FAQ updated date: 11-10-2018 Q 1: What are the strategic goals of the General Budget Department?
  1. Contribute in building a stable and sound financial position in the Kingdom.
  2. Develop the results-oriented budget approach (ROB), enhance the transparency principles and keeping up with the best practices and international contemporary concepts in budget management
  3. Contribute to the recruitment control, thereby contributing to the efficient use of the financial resources
  4. Enhance the institutional capacities to upgrade the performance level of the department

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

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

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

The key characteristic of ROB methodology 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 taking into account achieved results. Based on the ROB methodology, ministries, government departments and units prepare preliminary self-assessment reports of their KPIs at strategic objectives and program levels and include them in their budget drafts that are submitted to the General Budget Department.


Q 5: What is the monitoring role of General Budget Department?

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 6: 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 7: What is the Medium-term Fiscal Framework (MTFF), and the Medium-Term Expenditure Framework (MTEF)?
  • MTFF:
    The government’s fiscal plan and its policy for the medium- term for the budget year and two indicative years based on national economy projections that are built on a number of perspectives, assumptions and expectations of key economic indicators.
  • MTEF:
    The detailed plan for expected expenditures of government departments and units over the medium term for the budget year and two indicative years.

Q 8: 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 9: What is Gender and Child Responsive Budgeting?

Gender / Child Responsive Budgeting stands for budget that takes into account the needs of child and woman and includes the necessary allocations to meet those needs.


Q 10: What is Key Performance Indicators (KPIS)?

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


Q 11: What is the supplementary budget law and when is it issued?

A supplement to the General Budget Law and/ or Government Units Budgets Law is issued during the fiscal year if public interest requires disbursement of additional funds for which there are no allocations in the General Budget Law and/or Government Units Budgets Law.


Q 12: What is the difference between estimated, re-estimated and indicative expenditures in the general budget?
  • Estimated:
    The financial data or figures 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 and figures that government ministries, departments and units 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 and figures contained in the General Budget Law and the Government Units’ Budgets Law which reflect the expected spending needs of ministries, government departments and units for the two years beyond the targeted budget year.

Q 13: What is the general budget circular and when is it issued?

The Prime Minister issues on September of each year the general budget circular for preparing the draft general budget law, draft government units’ budgets law, and the draft manpower by-law for government ministries, departments and units for a specific fiscal year. The circular includes the financial procedures that the government will follow to prepare the budget 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 is attach along with final expenditure ceilings for each ministry / government department as well as procedures and instructions that government ministries, departments and units must comply with in preparing their budget drafts and Manpower tables.


Q 14: What are the available guides and publications on the budget?
  1. The Citizen's Guide to the Budget
  2. Gender Responsive Budgeting Manual
  3. GBD Manual
  4. The Annual Report
  5. GBD Services Manual
  6. Budget Cycle Manual
  7. Preparation of Government Ministries, Departments and Units Manpower Bylaw Manual
  8. Budget Analyst Manual
  9. Public Expenditures and Public Revenues Manual for the year 2015
  10. Governorates Budgeting procedures Manual

Q 15: What is the Budget chart of account (COA)?

A number of consistent and appropriate classifications for the government financial system transactions including Functional Classification, Economic Classification, organizational Classification, Program Classification, Financing Classification and Geographical Classification for the government financial statements.

Latest news: 26/09/2018 Circular issued

Budget Circular No. (15) of 2018 issued

16/08/2018 Minister of Finance visits GBD

His Excellency the Minister of Finance Visits GBD

24/07/2018 Dialogue Sessions

GBD holds dialogue sessions for service recipients

13/06/2018 Royal Decree

Manpower By-law for Ministries, Government Departments and Units for the fiscal year 2018 endorsed by Royal Decree

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

14/03/2018 Workshop

GBD holds a workshop on formulating Strategic Objectives and KPIs in the General Budget Document

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