Executive Council Resolution No. (187) of 2023 concerning the Financial Competencies of the Chairmen of Governmental Entities

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Executive Council Resolution No. (187) of 2023
concerning the Financial Competencies of the
Chairmen of Governmental Entities
The Executive Council has decided the following:
First: The provisions of this Resolution shall apply to all the governmental
entities except for the entities listed in the table attached hereto.
Second: The Chairman of the governmental entity shall have the financial
competencies related to the contracts of capital and operational project at
an amount not exceeding AED (150,000,000.00), as per the following:
1. Approve awards, direct orders and variation orders in the contracts of
capital projects, provided that they are within the approved development
cost for the project and without modifying the approved duration or scope
of the project, and submit any excess thereof to Abu Dhabi Centre for
Projects and Infrastructure.
2. Approve to amend the implementation strategy of the approved capital
projects or to divide the scope of their scope, provided that the approved
development cost for the project does not exceed AED (150,000,000.00).
3. Approve awards, direct orders and variation orders in operational contracts
within the entity’s approved budget, and presenting anything in excess
thereof to the Executive Council and its Committees.
Third: The Chairman of the governmental entity may write off the movables
as well as damaged and perished equipment and materials and the like
from the accounting records of the governmental entity, dispose thereof by
offering them for sale in a public auction or donating them, or in any other
way of disposition in accordance with the applicable legislations, provided
that their book value does not exceed AED (30,000,000.00), and submit any
excess thereof to the Executive Council and its committees.
Fourth: The Departments and the like shall specify the financial competencies
of their affiliated entities in accordance with the provisions of this Resolution,

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and such entities shall abide by the expenditures in accordance with the
applicable legislations.
Fifth: The governmental entities shall abide by the following:
1. Audit every financial request submitted to the Executive Council and
its Committees, the Department of Finance, or Abu Dhabi Centre for
Projects and Infrastructure, and the request shall be approved by the
Chairman of the governmental entity.
2. Include financial requests, budgets, decisions related to awarding
contracts, amendments made thereto, the particulars of the main
clauses and their value, and the number of appropriation in the financial
records and systems in a clear manner.
3. Refrain from exercising the financial competencies except upon the
availability of appropriations in the budget.
4. The capacity of approving the variation orders in respect of the contracts
and purchase orders shall be at the same level of the capacity of whoever
approved the contract and purchase order in the first place, unless the
variation order entailed the increase of the overall value of the contract
or purchase order, to a higher level of capacity .
5. Inadmissibility of division of contracts and purchase orders for the
purpose of changing the level of financial competencies.
6. Submit periodic reports to Abu Dhabi Centre for Projects and
Infrastructure on all matters related to its contracts of capital projects,
including a statement of the status of these projects, the completion
percentage, schedule, cost, existing or expected challenges, and their
proposed solutions in accordance with the controls and standards
approved by the Centre.
7. Coordinate with Abu Dhabi Centre for Projects and Infrastructure
regarding capital projects related to strategies being developed by
governmental entities.
8. Fairly evaluating assets, properties, movables, as well as damaged and
perished equipment and materials and the like before disposing of them.

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9. Paying the dues of contractors, consultants and outsourcers in the
operational contracts as per the terms of their contracts after receiving
the documents and invoices confirming implementation.
10. Coordinate with Abu Dhabi Centre for Projects and Infrastructure
before closing the final accounts of capital projects and ensuring that
the Centre approves the payments due to the companies implementing
the projects.
Sixth: Any provision contrary to the provisions of this Resolution shall be
repealed.
Saif Saeed Ghobash
Secretary-General
Issued on: 03 August 2023
Corresponding to: 16 Muharram 1445 Hijri

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Table of Excluded Entities
Attached to the Executive Council Resolution No.
(187) of 2023
Concerning the Financial Competencies of the
Chairmen of the Governmental Entities
Governmental Entities
01 Abu Dhabi Executive Office
02 Abu Dhabi Retirement Fund
03 Abu Dhabi Global Market
* Governmental entities for the purpose of application of the Resolution:
Executive Council entities in accordance with the classification approved
by the Department of Finance and in accordance with the applicable
regulations in this regard.

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