Eighth: 1- The transfers from a budget's accredited chapter or branch could take place according to a decision by the Minister of Finance. 2- The transfers between costs of approved projects shall be decided by the relevant minister or head of independent- budget authority. 3- The transfers between costs of programs of operation and maintenance shall be decided by the Minister of Finance. Ninth: Appropriations shall not be used for non-assigned purposes and it is not allowed to issue a commitment or expenditure order exceeding appropriations or commitment to any expenditure having no allocations in the budget. Tenth: It is not allowed to issue a decision or conclude a contract that incurs commitment to the next fiscal year, except for the continual and periodical execution contracts such as contracts of lease, labor, services, supplies, medicines, medical requirements, and consultant services which have yearly appropriations. Eleventh: Had it appeared during the fiscal year 1438-1439H that there are amounts committed during the previous years, the topic shall be submitted to the President of Council of Ministers if the amounts resulted from unjustifiable act, then the Minister of Finance or his deputy can allocate the amounts from appropriations of the fiscal year 1438-1439H. Twelfth: Administrative formations for each body shall be approved as issued by the State's general budget and cannot be amended except by a the applicable regulatory procedures. Thirteenth: The appointment or promotion of government personnel, workers and laborers is not allowed unless for jobs approved in the budget. --More 19:39 LOCAL TIME 16:39 GMT www.spa.gov.sa/w296771