annual Operations and Maintenance Programs in Chapter III and projects in Chapter IV could take place by a decision of the relevant minister or the head of the independent-budget authority. E) Transfers between the costs of each of the Operations and Maintenance Programs in Chapter III and projects in Chapter IV could take place by a decision of the Minister of Finance. Eighth: Using an appropriation in none of its specialization or issuing an order of commitment or disbursement exceeding the accredited appropriation or commitment in any means that is not accredited in the budget is not allowed. Ninth: It is not allowed to issue a decision or conclude a contract that will incur an obligation on an incoming financial year except for the following: (A) Contracts with ongoing implementation or periodical execution such as leasing, labor, services, supply of rations, medicines, medical equipment and consultant services contracts to which annual appropriations are repeatedly allocated. (B) Supply Contracts, costs of which are approved in Chapter II, and which require contracting for more than a year provided that the annual value of the contract runs within the budget allocations, taking the first fiscal year's appropriations as criterion to determine the value of the contract and it should not be associated to an amount allotted for another purpose. --More
