Based on the Financial Law promulgated by Royal Decree 47/98,
and the Executive Regulation of the Financial Law issued by Ministerial Decision 118/2008,
and in pursuance of public interest,
it is hereby decided
Article I
The attached amendments are hereby made to the Classification Guide of the General Budget of the State (Annex 1) attached to the aforementioned Executive Regulation of the Financial Law.
Article II
All that is contrary to the attached amendments, or in conflict with their provisions, is hereby repealed.
Article III
This decision must be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 19 Rabi Al-Awwal 1446
Corresponding to: 23 September 2024
Sultan bin Salim bin Said Al-Habsi
Minister of Finance
Published in Official Gazette 1566 issued on 13 October 2024.
Amendments to Some of the Provisions of the Classification Guide of the General Budget of the State (Annex 1) Attached to the Executive Regulation of the Financial Law
Article 1
The name of the account mentioned in items 20 and 21 (Contribution to the Pensions System of Omani Government Employees) of chapter 101 (Service and Commodity Expenses) of part two (Expenses) of annex 1 of the Classification Guide of the General Budget of the State attached to the aforementioned Executive Regulation of the Financial Law is hereby replaced with the following account name:
Account Number |
Account Name |
|||
Article |
Item |
Chapter |
Part |
|
00 |
20 |
101 |
2 |
Contribution to the Social Protection System |
00 |
21 |
101 |
2 |
Contribution to the Financing of Branches and Benefits |
Article 2
The name of the account mentioned in article 01 (Contribution to the Pensions System of Omani Government Employees) in item 21 of chapter 101 (Service and Commodity Expenses) of part two (Expenses) of annex 1 of the Classification Guide of the General Budget of the State attached to the aforementioned Executive Regulation of the Financial Law is hereby replaced with the following account name:
Account Number |
Account Name |
Account Guide |
|||
Article |
Item |
Chapter |
Part |
||
01 |
21 |
101 |
2 |
Contribution to the Branches of Social Insurance |
The amounts borne by the government are allocated as a contribution to finance the following programmes: Old age, disability, and death; work injuries and occupational diseases; employment security; insurance against sick leave and extraordinary leaves; maternity leave; social health insurance; and any other branches approved under article 13 of the Social Protection Law promulgated by Royal Decree 52/2023 |
Article 3
A new article 02 is hereby added to item 21 (Contribution to the Financing of Branches and Benefits) of chapter 101 (Service and Commodity Expenses) of part two (Expenses) of annex 1 of the Classification Guide of the General Budget of the State attached to the aforementioned Executive Regulation of the Financial Law, with the following text:
Account Number |
Account Name |
Account Guide |
|||
Article |
Item |
Chapter |
Part |
||
02 |
21 |
101 |
2 |
Contribution to Social Protection Benefits |
The amounts borne by the government are allocated as a contribution to finance the following benefits: Old age, persons with disabilities, orphans and widows, childhood, family income support, first-time job seekers, maternity, and any other benefits approved under article 13 of the Social Protection Law promulgated by Royal Decree 52/2023 |
Article 4
The following accounts are hereby repealed from part two (Expenses) of the Classification Guide of the General Budget of the State (annex 1) attached to the aforementioned Executive Regulation of the Financial Law:
Account Number |
Account Name |
|||
Article |
Item |
Chapter |
Part |
|
00 |
32 |
103 |
2 |
Employment Security System Transfers |
01 |
32 |
103 |
2 |
Share of Civil Units in the Employment Security System |
02 |
32 |
103 |
2 |
Share of Security and Military Units in the Employment Security System |