His Excellency the Minister of Finance, Dr. Mohammad Al-Ississ, issued the financial order No. (3) of 2021 for the Ministries, Departments and Government Units, His Excellency affirmed what is stipulated in Article (6/A) of the General Budget Law No. (5) for the fiscal year 2021" Spending of the appropriations allocated in this law shall be subject to public and/or private financial orders and upon monthly financial transfers approved by the Director General of the General Budget Department". Also, he emphasized the text of Article (8) of the Government Units’ budgets Law No. (6) for the fiscal year 2021 which stipulates that "Spending from the appropriations allocated under this law shall be made based on public and/or private financial orders".