Preparing the general budget and the final account has certain rules that have been set forth in the decree of Federal Law No. 8 of 2011. It also has a unified structure of accounts and a programme-based classification. As for public revenues, the Cabinet issues the rules based upon the minister’s suggestions.
Public revenues were defined in Federal Law No. 1 of 2011 as follows: Federal taxes, fees and returns, fees received by the state for services provided, the share contributed by each emirate in the annual budget of the federal government, the government revenues received from its own properties, money received from fine payments, and ROI of the state. In case of requesting any additional appropriations, the President of the UAE issues a Federal Law in this regard, based on the Minister of Finance proposal, the approval of the Cabinet and ratification of the Supreme Council.