These sectors were prioritized in the budget because of their direct impact on citizens’ lives. The amount specified for public and higher education and training of workforce reached about SAR 200 billion. SAR 122 billion was allocated for the healthcare and social development sector while the economic resources and public programs sector received SAR153 billion. In addition, a number of initiatives were launched as part of the framework of NTP, including: Unified Service Center at the Ministry of Commerce and Investment, SSO (Saudi Portal) at the Ministry of Communications and Information Technology, Health Insurance &Medical Services Purchase Scheme at the Ministry of Health, comprehensive service centers at the Ministry of Justice, and the establishment of the rental and accelerated home mortgage market at the Ministry of Housing. J.Review and evaluation of government subsidies, including adjustments for petrol products, water and electricity support systems, and re-pricing over the next five years to achieve efficient use of energy, preserve natural resources, avoid irrational use, in addition to increasing fairness by focusing government support on the middle or low income citizens and establishing a competitive business sector. The government subsidy system for oil products, water and electricity was adjusted and re-priced in 2016. The program was developed to maximize the benefits of government incentives in the energy and water sectors, which aims to establish a price adjustment plan for all energy products. The National Efficiency Energy Services Company was established (owned by the Public Investment Fund). The Company will provide audit, management, supervision and implementation project services to raise energy efficiency in the private and public sectors, resulting in a reduction in government spending on electricity consumption and the rationalization of capital investment in expansion projects for the production, generation, transmission and distribution of electricity. The fiscal balance program includes gradual cancellation of government subsidies on energy products while providing direct cash support to eligible citizens. K.Reviewing fees and fines, introducing new fees, and completing arrangements needed for the introduction of value added tax (VAT), which was approved by the Supreme Council of the Gulf Cooperation Council (GCC) at its sixth session held in Riyadh in Safar, 1437 AH, and application of additional fees on soft drinks and harmful goods such as tobacco. --More 19:44 LOCAL TIME 16:44 GMT www.spa.gov.sa/w296793