budget authority. The transfers between appropriations in the budget's chapters could take place by a decision of the Minister of Finance. Transfers between articles in chapters 1 and 2 and yearly programs of operation and maintenance in chapter 3 shall be decided by the relevant minister or head of independent- budget authority. Transfers between costs of programs of operation and maintenance in chapter 3 and projects in chapter 4 shall be decided by Minister of Finance. 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. It is not allowed to issue a decision or conclude a contract that incurs commitment to the next fiscal year. Exceptions are as follows: -Continual and periodical execution contracts such as contracts of lease, labor, services, supplies, medicines, medical requirements, and consultant services which have yearly appropriations. -Import contracts approved in the chapter requiring contracting for more than a year. The cost of the contract shall be within the budget's appropriations. -Contracts of programs of operation and maintenance and execution of projects on condition of committing to the approved costs of each program and project. --More
