His Excellency the Prime Minister issued circular No. (5) to implement the General Budget Law and the Government Units budgets law for the fiscal year 2021 on Thursday 15/4/2021, whereas this circular is issued to guarantee the implementation of the general budget law and government units’ budgets in order to achieve the national objectives and priorities, and strengthening the efficiency of monitoring processes and procedures on the public finance, and to limit any excesses or violations resulting upon the implementation of the general budget and to provide the necessary financial and technical data on time in a way to enhance the implementation of ROB.