Ninth: Appropriations shall not be used for non-assigned purposes and it is not allowed to issue a an order of commitment or disbursement that exceeds the allocated budget or that is not included in the budget. Tenth: It is not allowed to issue a decision or conclude a contract that incurs commitment to the next fiscal year. Exceptions are as follows: 1- Currently being implemented or periodical contracts such as leasing, labor, services, supplies, medicines, medical requirements, and consultant services contracts which have yearly repeated appropriations. 2- Contracts of programs of operation and maintenance and implementation of projects on condition that disbursement is committed to the approved costs of each program or project. Eleventh: Had it appeared during the fiscal year 1437/1438 H. that there are amounts committed during the previous years, the Minister of Finance or his deputy can allocate the amounts from appropriations of the fiscal year 1437/1438 H. Twelfth: Administrative formations for each body shall be approved as issued by the State's budget and cannot be amended except by a Cabinet decision. Thirteenth: The appointment or promotion of government personnel, workers and laborers is not allowed unless for jobs approved in the budget according to the relevant conditions. Fourteenth: 1- No new jobs or ranks shall be created except for those allocated in the budget. 2- The appointment of ministers and posts to be created according to conditions included in temporary job regulation shall be exempted from the previous article. 3- It is not allowed to promote the ranks approved in the budget. 4- Changes in job titles, classifications, and demotion of ranks shall be decided by the Minister of Civil Service based on a recommendation of a committee formed by representatives of Ministry of Finance, Ministry of Civil Service and the relevant body. 5- The Minister of Finance shall transfer approved jobs between chapters and branches of the budget and inside an administrative formation based on a recommendation of a committee formed by representatives of Ministry of Finance, Ministry of Civil Service and the relevant body. Fifteenth: Auditing bodies shall follow up application of effective regulations and relevant decisions and instructions. Sixteenth: The Minister of Finance shall issue the instructions required for implementation of this budget within the rules stated in this decree. Seventeenth: The Deputy Premier, Ministers and Heads of Concerned Independent Bodies shall, each according to his authority, implement this decree. --More 17:50 LOCAL TIME 14:50 GMT www.spa.gov.sa/w