Financial, Accounting and Budget Regulations

1 General provisions and scope(1)

1.1 Purpose and internal obligation

These regulations govern the Association’s financial cycle from planning, collection and contracting to disbursement, recording, reporting, oversight and closure. They cover all funds, accounts, programmes, branches, entrusted funds, donations, grants and assets, and Board members, staff, volunteers and providers within their financial activities. They do not authorise fundraising, an activity or account opening, or replace government approvals.

1.2 Hierarchy of sources

Current federal and local legislation and competent government decisions take precedence, followed by the approved Articles, General Assembly and Board decisions within their respective powers, then these regulations and complementary policies. Authority cannot derive from a conflicting old document or practice. Material conflicts are entered in the compliance register as “requires legal review,” recording question, basis and impact. Only actions dependent on resolution are stopped.

1.3 Protection of Association funds

Funds serve the Association’s established purposes; surpluses and returns are not distributed to members, founders or employees. This does not prohibit genuine, due and approved remuneration or service payments under law and the Articles. Mixing personal and Association funds, using personal accounts for its collections or payments, or maintaining uncontrolled parallel books is prohibited.

1.4 Terms and implementation rule

A budget appropriation is an approved budget amount; a commitment is a contract or decision consuming part of it; a payment order is documented authority to pay after verification; restricted funds have a specific lawful use restriction. These are not interchangeable. Periodic deadlines and procedures without an express higher source are internal operational controls, not statutory periods attributed to the State.

2 Responsibilities and segregation of powers(2)

2.1 General Assembly and Board

The General Assembly approves the budget and final accounts, appoints the audit firm and fees, and determines matters reserved by the Articles. The Board endorses the draft budget, monitors execution, and approves transfers between budget chapters, committees, assignments, account applications and investments. Internal delegation cannot transfer powers reserved to the Assembly or competent authority.

2.2 Chair, Treasurer and Director

The Chair or authorised Deputy jointly with the Treasurer signs disbursement documents and financial instruments under authority limits and the current bank certificate. The Treasurer oversees resources, deposits, budget, records and expenses and approves revenue entries and transfers within a budget chapter. The Director organises needs and execution and checks file completeness; the Director’s approval does not replace dual signature.

2.3 Accountant and expenditure owner

The accountant prepares entries, receipts, payment vouchers, reconciliations and monitoring statements and verifies balances and documents without self-approving payments. The programme owner confirms need, lawful purpose and actual receipt or service delivery and remains responsible for completion certification even if the supplier prepared the invoice. Cash or asset custody is separated from independent counts, and payment preparation from bank release.

2.4 Limited-staff alternatives

The Board records named duties, substitutes, assignment duration and access limits. If a small team combines preparation and custody, an independent person reviews documents and bank statements directly and records that review. One person may not prepare and release a payment alone or approve their own claim. Departing personnel’s or expired-role access is immediately revoked and updated with the bank and authority.

2.5 Conflicts of interest

Interested persons disclose before discussion and do not select connected suppliers, approve their claims or review the transaction. Recusal and a competent substitute are recorded. If quorum or signatures are affected, commitment or payment stops until a valid route is established. Sham signatures or transaction splitting do not resolve conflicts.

3 Accounting system and chart of accounts(3)

3.1 Period and basis

The financial year runs from 1 January to 31 December under Article 47; neither accountant nor software may change it unilaterally. IFRS and accrual accounting apply under Article 54. The Board approves detailed accounting policies on the Treasurer’s recommendation after discussion with the auditor. A single revenue standard is not assigned to every grant or donation without analysing agreement substance and conditions.

3.2 Account structure

A general ledger and subsidiary ledgers cover receivables, payables, banks, advances, assets, payroll and donations. Entries link natural account, budget chapter, programme, funding source, use restriction and document number. Article 53 budget chapters are revenue; salaries and benefits; general and administrative expenses; and capital expenditure. Programme dimensions do not alter this statutory classification.

3.3 Master data and entries

The accountant requests new accounts, suppliers or beneficiaries; the competent reviewer approves after identity and duplication checks. Chart versions and reasons for changes are retained. Entries use the actual event date and correct period, with description, evidence, preparer and reviewer. Unbalanced entries and deletion of posted entries are prohibited. Corrections use reversals or linked adjustments with reasons and approval.

3.4 Estimates and cut-off

Monthly reviews cover accrued and prepaid expenses, accrued revenue, liabilities, grant conditions, depreciation and impairment. Each adjustment has a calculation and data source and Treasurer approval. Valid liabilities are not deferred merely because an invoice is missing. Revocable pledges are not recorded as collected cash or established assets without accounting assessment.

3.5 Access and close

Individual accounts, defined permissions, appropriate authentication and tested backups are used. An approved month is locked and reopened only on a reasoned request approved by the Treasurer with a change log. Shared passwords and automated payments or financial changes without human control and approval are prohibited. Complete record export is available when systems change.

4 Budget preparation and approval(4)

4.1 Preparation cycle

The Treasurer opens the internal budget cycle early enough for draft endorsement at least one month before the year begins. Each programme owner submits activities, quantities, costs, timing, payments, funding and estimation bases. Plans include existing obligations, salaries, contracts, assets, training, technology, insurance, potential taxes, closing and audit costs.

4.2 Revenue realism and liquidity

Estimates distinguish contractually or otherwise confirmed income, probable income and uncertain opportunities. The accountant explains delayed collection, restrictions and reduced-funding scenarios. An unavoidable commitment is not financed by an undocumented promise; bank balance is not unrestricted money. Cash-flow plans link receipt and expenditure timing, reserves and obligations.

4.3 Review and approval

The accountant consolidates the draft without offsetting that conceals income or expense. The Treasurer reviews assumptions, prices, opening balances and deficit funding. After timely endorsement, the Board submits it to the General Assembly. Endorsement and approval minutes and dated versions are retained; the approved budget reaches the competent authority within 15 days of approval under Article 51.

4.4 Starting the year before final approval

Initial execution may stay within appropriations of the endorsed draft under Article 52, then reconcile to the General Assembly’s approved budget. This permits neither unbudgeted expenses nor bypassing authority or permits. Without an endorsed draft, the Board is alerted immediately; the previous year’s budget does not authorise accountant-led spending.

4.5 Budget as a control reference

A budget amount does not select a supplier, approve a contract or authorise payment. Commitment requests identify budget line, available balance, purpose and approving body. Transactions lacking coverage or lawful basis are returned until statutory approval is complete.

5 Commitments, transfers and execution monitoring(5)

5.1 Available balance

A commitments register covers contracts, purchase orders and assistance decisions. Availability equals amended appropriation less actual expenditure and outstanding unspent commitments, excluding restricted amounts that cannot fund the expense. Settlement reduces the remaining commitment to avoid double-counting. Cancellations and amendments record their basis and date.

5.2 Budget transfer

The line owner requests the source and destination chapters and lines, amount, justification and programme and funder-condition effects. The Board approves inter-chapter transfers; the Treasurer approves transfers within one chapter. Transfers precede execution, cannot increase the total budget or breach project restrictions, and preserve original, amendment history and amended budget.

5.3 Unbudgeted and future-year expenses

Unappropriated expenses and contracts extending beyond the year require General Assembly approval where Article 52 requires it, respecting its lease and employment-contract exception. The exception is not extended to every recurring service contract. Doubtful contracts are marked “requires legal review” before signature. Full commitment value and future payments are recorded.

5.4 Monitoring report

Monthly reporting presents original and amended budgets, actuals, commitments, availability, completion percentage and year-end forecast, explaining price, quantity and timing differences. Programme owners review variances; the Treasurer assigns action, owner and deadline. Overruns, forecast deficits and funding-condition breaches are immediately escalated to the Board, not delayed until routine reports.

5.5 Preventing circumvention

Splitting contracts or invoices to evade approval or thresholds, postponing expense entries to show false savings, or using later approval to portray an earlier unauthorised commitment as authorised is prohibited. Altering a document date does not cure a control failure; the event and separate remediation are recorded.

6 Revenue, collection and deposits(6)

6.1 Revenue sources and verification

Article 48 resources include fees, subscriptions, authorised activity/service/investment returns, donations, grants, subsidies and other income. Each source’s basis and legality are established before collection. Sponsorship with advertising consideration is not automatically a donation; contractual, accounting and tax effects are reviewed. New fees or waivers require competent authority.

6.2 Receipt voucher

An official Association receipt has a serial number and three paper or electronic copies: payer, receipts statement and accountant’s register. It states date, payer, amount, currency, method, purpose, programme and required permit number. Cancelled receipts and reasons are retained; numbers are not reused. A manual receipt alone does not prove bank receipt; reconciliation is required.

6.3 Collection channels

Approved Association accounts and gateways are used. On days with activity, gross collections are reconciled daily to gateway reports, receipts and deposits; bank fees and refunds are separate from gross revenue. Transfers retain references. Unknown-source amounts remain in suspense pending investigation, not available as unrestricted funding.

6.4 Cash and cheques

Cash is held under documented custody and deposited in full before expenditure. The internal target is the collection day or next banking day, documenting inability and securing cash. Received cheques are recorded and tracked; returned cheques are reviewed and appropriately reversed. Final collection confirmation awaits bank verification.

6.5 Revenue entries and reconciliation

The accountant prepares revenue-entry documents for Treasurer approval. Vouchers and receipts statements are reconciled with ledger and bank, investigating differences, duplication and cancellations. Incorrect collections are not deleted but corrected through linked notices and entries. Refunds to a different account require verification, basis and approval.

7 Donations, grants and restricted funds(7)

7.1 Acceptance and permits

Before campaigns or permit-controlled funding, compliance verifies Association status, channel, purpose, period, account, licensing body and permit conditions. Licence or agreement copies remain in the funding file. Registration or these regulations do not authorise fundraising; expired or other-campaign permits are not accepted.

7.2 Restricted funding register

Each grant, campaign or restricted purpose receives a code recording funder, source, amount, use conditions, permitted costs, implementation term, reporting and surplus return. Its opening balance, receipts and permitted returns less uses and refunds are reconciled with remaining commitments. Funds held in trust are separated from owned resources; grant accounting follows conditions, not merely its name.

7.3 Allocation and administrative expenses

Funds earmarked for a beneficiary or project cannot be redirected. Administrative percentages or collection charges require lawful basis and a permit or agreement allowing them. Article 55’s non-earmarking rule is read with higher legislation and lawful donor conditions. Conflicts between funding documents and allowed restrictions require isolating the funds and seeking competent guidance: “requires legal review,” not resolution through a journal entry.

7.4 Refunds, surplus and transfers

Requests to change purpose, refund or transfer funds state reason, balance and required funder and authority approvals. Original payer, account ownership and sanctions are checked. Suspicious funds are not automatically refunded or sent to third parties on a message; compliance suspension or freezing instructions apply without unlawful delay.

7.5 In-kind and foreign funding

In-kind grants record description, quantity, condition, evidenced value, valuation method, receipt and distribution, without promotional overvaluation. Foreign receipts, overseas assistance or project funding require verification of approvals, channel and scope first. Funder reports reconcile to books without unnecessary health or identity data.

8 Disbursements, payments and bank signatures(8)

8.1 Complete payment file

Requests include purpose, beneficiary, amount, currency, budget line, funding, commitment, contract or entitlement decision, invoice, receipt evidence and bank details. Finance checks account, tax, duplication, entitlement, balance, restrictions and applicable sanctions. Missing items are returned specifically; a requester’s invoice signature alone is insufficient.

8.2 Approval and execution

The expenditure owner confirms receipt; the accountant prepares the voucher; the Treasurer reviews; the Chair or authorised Deputy jointly signs with the Treasurer under the Articles and bank certificate. An authorised user enters payment and authorised signatories release it with dual control. Shared passwords, proxy verification codes and approval of personal claims are prohibited.

8.3 Beneficiary-account verification

Contracting-party or beneficiary identity is matched to account holder and bank certificate. New or changed accounts are independently reverified through previously trusted channels, not solely the number in the change message. Checker, contact date and result are documented. One person cannot change account details and release payment without independent review.

8.4 Cheques and transfers

Cheques name a beneficiary. Blank signing and holding signed cheques without complete transactions are prohibited. Secured cheque books record issued, cancelled and lost items. Transfer receipts and bank outcomes are retained; rejection is checked before resending to prevent duplication. Preparing a transfer order does not prove payment; execution is reconciled to the bank statement.

8.5 Exceptions and necessity

Urgency does not remove permit, funding-balance or dual-signature requirements. If an original invoice is unobtainable, a documented substitute, explanation and independent duplication check are attached; this is not routine. Payment refusal or delay is escalated with reasons and completion plan. Non-compliant execution is recorded as a control incident without changing its date.

9 Banking, treasury and liquidity(9)

9.1 Establishing and managing accounts

The Board resolves and submits a no-objection-certificate application identifying bank, authorised persons and required documents. Accounts are opened only in the Association’s name at a national bank operating in the UAE with the required certificate. Foreign-currency accounts require approval. Purposes, signatories, licence expiry and certificates are recorded; access is updated when roles change or end.

9.2 Notification and deadlines

Account details are provided immediately after opening, within ten calendar days at most under Article 37 of the Decree-Law and Article 50 of the Articles. This is more conservative than the ten-working-day wording of Article 15 of the executive regulations. The shorter deadline is followed and competent guidance on calculation documented. Account, bank or signatory changes are notified under the current procedure.

9.3 Bank reconciliation

The accountant obtains direct statements and reconciles each account monthly to the ledger. Deposits in transit, outstanding cheques, fees, rejected transfers and errors are separated, assigning reason, evidence, owner and resolution date to each difference. Review is independent of payment preparation and release where possible. The Treasurer checks balances through an independent source, not only the accountant’s spreadsheet.

9.4 Liquidity plan

Rolling 13-week forecasts are an internal control showing unrestricted and restricted cash, probable collections, essential obligations and forecast shortfalls. Payments follow due dates, restrictions and service continuity. Legal obligations are not delayed to finance optional activity. Deficit risks and alternatives reach the Board immediately without unauthorised borrowing, pledges or overdrafts.

9.5 Dormant accounts and closure

Unused accounts and charges are periodically reviewed. Closure follows a decision and authority/bank procedures after settling movements, cheques and rights and moving balances to an allowed account. Closed-account records are not discontinued or erased. Closure confirmation and final statements are retained and user-access cancellation reviewed.

10 Advances, entrusted funds and minor expenditure(10)

10.1 Standing imprest

A start-of-year Board resolution names the custodian and amount, capped at AED 5,000. It funds permitted urgent and necessary chapter-three and chapter-four needs, not chapter-two salaries and benefits. A single purchase/supply invoice or minor service/works invoice is capped at AED 500. Splitting work to evade limits is prohibited.

10.2 Spending and replenishment

The custodian records every movement with original invoice, purpose and recipient. Replenishment documents are separated by chapter, prepared by the custodian, signed by the accountant and approved by disbursement authorities. Cash remaining, accepted documents and replenishment in process equal the original imprest without double-counting. Replenishment is not a second expense.

10.3 Count and closure

The custodian counts the imprest at the end of the last working day each week under Article 60. Independent surprise reviews document cash denominations, supporting documents and shortages or surpluses. Differences are immediately reported, not concealed with new collections or another advance. Departing/replaced custodians close through handover, settlement and balance return. Year-end renewal or settlement follows Board decision.

10.4 Temporary and travel advances

These regulations create no automatic amount or right to a temporary advance. A defined assignment specifies budget, recipient, settlement date and competent approval. The advance remains a receivable until valid expenditure or repayment settles it. The internal settlement deadline is five working days after the assignment ends. New advances while an earlier one is overdue require a reasoned competent action within the governing rules.

10.5 Personal claims

Actual authorised expenses require evidence. Unapproved travel allowances or accommodation caps are not created. Claiming both invoice reimbursement and an allowance covering it, or personal purchases, is prohibited. Claims by an approver go to an independent substitute. Employment-law implications of recovering employee advances are reviewed before deduction.

11 Procurement, contracts and assets(11)

11.1 Financial procurement control

Need and funding are established before inviting offers or issuing a binding order. Requesting, selection, receipt and payment are separated, applying procurement regulations and Article 59. A permitted procurement method does not establish complete approvals or absence of conflicts. Backdated purchase orders concealing breaches are prohibited.

11.2 Articles of Association thresholds

Direct orders up to AED 50,000 require the extreme-necessity and sole-source conditions in Article 59, not general permission for every purchase below that amount. Direct quotations apply above AED 50,000 to AED 200,000; negotiated procurement above AED 200,000 to AED 500,000; tender above AED 500,000. Ordinary small purchases not clearly covered “require legal review” and valid direction. Splitting creates no exception.

11.3 Receipt and matching

Supplier payment requires matching the order or contract, invoice and receipt/completion record, or satisfying approved advance-payment terms. Performance and advance-payment guarantees and expiry dates are registered; claims or extensions precede loss of protection. Contractual advance recovery, retention or penalties are deducted only after checking basis and unresolved disputes.

11.4 Assets and inventory

Assets record identifier, description, value, location, custodian, ready-for-use date, useful life and depreciation method. Capital expenditure is distinguished from maintenance under documented accounting policy; no unapproved monetary capitalisation threshold is created. Independent annual physical counts and periodic sensitive-asset and inventory checks are performed. Differences require evidenced decisions, not write-off merely because documents are missing.

11.5 Asset disposal

Sale, gifting or destruction requires a condition, ownership, valuation and justification report and competent approval, checking funder restrictions and authority permissions. Sale proceeds are recorded and deposited without offsetting replacement purchases. Device data is removed with evidence; asset register and ledger reflect disposal and its result.

12 Assistance, payroll and special payments(12)

12.1 Assistance disbursement

Assistance relies on the competent case-assessment decision under relevant policy and regulations. Finance checks case number, decision, ceiling, source, beneficiary/provider details, treatment invoice and absence of duplication. Finance replaces neither medical assessment nor committee decision and cannot create assistance merely because funds exist.

12.2 Paying the service provider

Direct provider payment is preferred where the decision and agreement permit. Payments match accepted stages or services; guarantees and cancellation refunds are tracked. Individual transfers require the decision basis, account verification, use of funds and proportionate monitoring without excess health-data collection. Medical-file access is separate from financial-voucher approval.

12.3 Payroll cycle

HR provides approved appointments, wages, attendance, leave, allowances, deductions and leavers. The accountant prepares payroll, reconciles it to the previous month and explains every difference. HR reviews entitlements; the Treasurer reviews totals and accounts. Statutory signatures approve payment through lawful channels and the Wage Protection System where applicable.

12.4 Employment obligations

Due benefits, leave and end-of-service benefits follow law, contract and actual records, with estimates periodically reviewed. Financial penalties, deductions and salary offsets against advances cannot exceed legal limits. Personnel statements have restricted access. End-of-service settlement, account cancellation and entrusted-asset checks are documented without withholding legal rights through unsupported administrative decisions.

12.5 Board remuneration and related transactions

A budget entry alone does not authorise Board remuneration; General Assembly, government and statutory requirements are completed. Interests are disclosed and beneficiaries excluded from approving their transactions. Genuine work, consideration and pricing basis are evidenced. Personal loans, disguised gifts and unlawful benefits from Association funds are prohibited.

13 Taxes, balances and investments(13)

13.1 Tax position

A tax file records registrations, numbers, periods, deadlines, decisions and correspondence. Public-benefit status alone does not establish corporate-tax or VAT exemption. Listing, conditions and applicable tax decisions are verified; unresolved exemption or refund claims undergo tax and legal review first.

13.2 Registration and returns

The accountant monitors VAT-taxable supplies and imports and the AED 375,000 mandatory threshold over 12 months or expected within 30 days under Authority rules. Not every donation is a taxable supply. A specialist reviews sponsorship, services, mixed supplies, invoices and inputs before filing. Returns reconcile to ledger and invoices, with filing and payment evidence retained.

13.3 Receivables and prepayments

Receivable, payable and advance ageing is monthly and reconciled to contracts and confirmations. Disputed or doubtful balances use evidenced estimates under standards; a provision does not waive rights. Write-off, settlement or waiver needs a basis, authority and funder-rights review. Lawful recovery continues while the right remains.

13.4 Reserves and investment

The Board proposes an operating reserve based on cash flow and risks; restricted funds do not become unrestricted reserves. Surplus investment requires prior competent-authority approval, requested at least 15 days before starting under Article 16 of the executive regulations. Duration, liquidity, potential loss, costs and conflicts are presented. Speculation and third-party guarantees without lawful basis are prohibited.

13.5 Measurement and monitoring

Investments are recorded and measured according to nature and applicable standards; returns and balances reconcile to independent statements. Required annual investment reports reach the authority. The Board reviews deviations and liquidity risk. Beneficiary grants do not cover losses or unlawful distributions; loans and pledges cannot arise from unilateral decisions.

14 Financial compliance and anti-fraud(14)

14.1 Proportionate due diligence

Funding, donor, partner, supplier, payment-channel and beneficiary risks follow compliance policy and regulator-approved measures. Necessary identity, capacity and beneficial-owner evidence where required, purpose and source-of-funds information for higher risk are collected and updated on changes or suspicion. An identity image or one name search alone is insufficient.

14.2 Sanctions screening

Parties and relevant connected entities are screened before payment and on list or data updates under sanctions policy and competent guidance. Date, list, result and grounds for dismissing name similarities are retained. Potential matches go to compliance, not accountant clearance. Freezes, availability prohibitions and required reports are implemented without delay; refunds cannot evade them.

14.3 Suspicion and notification route

Disproportionate donations, third-party transfers, sham invoices, splitting or suspicious account changes trigger preserved evidence and immediate confidential compliance notification. The Association notifies the Ministry through approved channels and instructions; the Ministry handles referrals/reporting within its remit. These regulations do not assign goAML reporting to finance staff. The route and Ministry instructions are documented without obstructing any direct obligation under current law.

14.4 Incident response

Unsafe execution is stopped within authority. In fraud cases, the bank is asked to stop or recover transfers under its procedures. Messages, system logs and payment orders are preserved unchanged. Incident, value, notified body and actions are recorded. Suspects are not tipped off in ways compromising reporting or investigation; accusations await competent examination.

14.5 Remediation and recurrence prevention

The Board appoints a follow-up owner independent of the event, identifies losses and beneficiary/reporting effects, corrects records through approved entries and reviews access, training and contracts. Closure requires implementation evidence and control testing. Financial settlement does not remove reporting or accountability duties.

15 Closing, reporting and audit(15)

15.1 Monthly close

The checklist covers banks, receipts, payments, receivables, payables, advances, assets, payroll, restricted funding, taxes and adjustments. The internal target is ten working days after month-end. Gaps, owners, deadlines and impact are recorded before reporting. The Treasurer reviews trial balance and comparisons and approves close.

15.2 Annual close

Cut-off, inventory and third-party confirmation instructions are issued before year-end. Accrued costs and income, estimates, obligations and material subsequent events are recorded and going concern reviewed. Opening balances reconcile to prior approved accounts. Statements, notes, budget comparisons and sources/uses of funds follow IFRS and the Articles; liabilities are not omitted to display surplus.

15.3 Management and authority reports

Monthly packs cover budget performance, liquidity, restricted funds, ageing, advances, obligations, breaches and actions. Board reporting is at least quarterly as an internal control, with immediate material-event escalation. Funder and authority reports meet their deadlines and reconcile to books while limiting personal-data disclosure.

15.4 External auditor and approval

The General Assembly appoints the firm and fees under Article 75, checking licence and independence. Management prepares and remains responsible for records and estimates. The auditor reports under professional requirements, managing self-review threats if also preparing accounts. Following audit, the Board endorses final accounts for General Assembly approval. The copy, accounts and budget go to the Ministry and local authority within 15 days of approval.

15.5 Following findings

Findings record risk, management response, corrective action, owner, deadline and closure evidence, independently tested. Documents are not withheld and originals not changed during examination. Confirmations, qualifications and discussion minutes are retained. Delay or material disagreement is escalated to the Board.

16 Records, retention and continuity(16)

16.1 Retention and disposal

Financial records and documents are retained at least ten years; administrative records at least five. Subsequent destruction requires competent-authority approval. Payment, donation, tax, account-supporting contract and audit files are financial records. The schedule defines each class’s starting event and applies longer statutory, contractual or dispute-related periods. Ten-year expiry alone never automatically permits disposal.

16.2 Authenticity and audit trail

Documents link to entries, decisions, sources, attachments, approval history and payment evidence. Paper originals are legibly scanned without destruction merely because scanned. Electronic copies remain readable with dates, integrity and access logs. Financial files cannot move to personal accounts; public reports must not reveal identity numbers, bank accounts or health data.

16.3 Backup and restoration

Separate protected periodic backups cover systems, attachments and permissions; restoration is tested quarterly as an internal control. Outage plans provide safe access to bank statements, obligations, substitutes and necessary-payment arrangements. Approved numbered emergency records are reviewed and entered on recovery with duplication controls.

16.4 Handover

Changes of accountant, custodian or Director require signed handover covering balances, advances, cheques, guarantees, records, securely handled institutional passwords and open files. Personal user accounts and verification codes are not transferred; independent access is issued, previous access revoked and bank details updated.

16.5 Implementation and review

The Treasurer explains the regulations and documents receipt and training. Review is annual and after legal/system changes or material incidents. Technical procedures cannot change financial provisions or approval powers. Amendments go to the competent body; actual versions are recorded without inventing preparation, approval dates or completion of actions that never occurred.

17 Authority matrix and activation decisions(17)

17.1 Authority rule

The following matrix is read with the Articles, delegation decision and bank certificate and changes no higher power. Missing appointment, delegation or permit prevents action until completed. An empty form field is not general authority.

• Transaction: Budget and final accounts.

• Authority or route: Board endorsement, then General Assembly approval; authority submission within 15 days of approval.

• Transaction: Transfer between chapters / within one chapter.

• Authority or route: Board / Treasurer, without increasing total appropriation or breaching a project restriction.

• Transaction: Payment orders and cheques.

• Authority or route: Chair or authorised Deputy jointly with Treasurer; two persons under current authority.

• Transaction: Unbudgeted or extended contract.

• Authority or route: General Assembly where Article 52 requires, subject to its specified exception.

• Transaction: Standing imprest.

• Authority or route: Board; AED 5,000 ceiling and invoice up to AED 500 under Article 60.

• Transaction: Bank-account opening or investment.

• Authority or route: Board decision and competent-authority approval before execution.

• Transaction: Audit-firm appointment.

• Authority or route: General Assembly with fee determination; in-year replacement under Article 75.

17.2 Decisions and information required for operation

The Board records assigned personnel, substitutes, system rights, custodian and actual imprest amount within the limit. Annual budget, capitalisation policies, useful lives, liquidity and reserve plans are approved. Current signature certificates, permits, tax registrations and notification instructions are attached. Approval of these regulations alone does not prove their existence.

17.3 Specific legal-review issues

Before affected transactions, resolve government procurement/store controls referenced in Articles 59 and 61; unclear small-purchase routes; donation-earmarking limits under Article 55; the employment-contract exception for the contract concerned; and actual tax status. Answers and basis remain in compliance records, with procedures updated without overriding higher provisions.

18 Detailed accounting policies(18)

18.1 Assets and depreciation

Recognised asset cost includes direct ready-for-use costs and non-recoverable taxes. Routine maintenance is separate from capital improvements. Depreciation starts when ready for use; useful life, residual value and method by asset class have a documented basis annually reviewed by the Treasurer. One rate is not assumed for all equipment or buildings; the AED 500 imprest-invoice limit is not a capitalisation threshold.

18.2 Inventory and entrusted assets

Distribution inventory is separate from assets in use and consumed materials. Quantity, cost, movement, receipt, issue, count and damage are recorded. Measurement follows applicable standards and holding purpose; impairment or damage is recognised when established. Holder and location are recorded; moving an asset between employees is not a new expense.

18.3 Grants, revenue and liabilities

Each funding agreement is analysed for consideration, performance conditions, refund rights, use restrictions and timing of entitlement, recognition, measurement and presentation. Donations are neither universally deferred nor all receipts immediately recognised as revenue. Documented professional judgment selects IFRS-consistent treatment; refund liabilities are recognised when conditions are met. Use restrictions remain separately tracked regardless of accounting presentation.

18.4 Currency, contracts and estimates

Foreign transactions use transaction-date rates; monetary items are retranslated at appropriate reporting-date rates with exchange differences under the applicable standard. Leases are assessed for right-of-use assets, liabilities and permitted exemptions. Provisions, employee benefits and receivable/asset impairment rely on evidence. Rate source, estimation method and review are recorded.

18.5 Accounting-policy file

Material treatments document facts, contract, standard, selection reasons, effects, entry, disclosures and reviewer. Policy changes, estimate changes and error corrections are distinguished, not all charged as current-year expenses. The auditor reviews material issues; management retains responsibility for records and accounting decisions.

19 Cost planning and expense allocation(19)

19.1 Programme costing

Cost sheets distinguish direct, shared and capital costs and identify unit, quantity, unit price, estimate source, tax and payment date. Event costs include venue, equipment, registration, materials, speakers, travel, insurance and accessibility. Treatment assistance follows approved case decisions and medical/financial estimates; finance does not invent eligibility or treatment costs.

19.2 Payroll and recurring contracts

Payroll budgets follow filled positions, recruitment plans, start dates, wages, benefits and statutory obligations, avoiding double charging to programme and administration budgets. Contract expiry, renewals, price escalation and technology-subscription, maintenance and audit instalments are reviewed. Non-cash costs are shown in accounting budgets separately from payment plans.

19.3 Shared costs

Allocation uses understandable actual cost drivers such as evidenced working hours, usage, floor area or beneficiary numbers according to expense nature. Bases are documented and consistently applied, not changed to charge one funder for another programme’s deficit. Fixed administrative percentages require a decision and permitting funding basis. Prohibited grant costs are not charged to that grant.

19.4 Funder reconciliation

Funder reports reconcile ledger costs, evidence, shared-cost allocation, payments and restricted balance. Accounting-accrued costs are distinguished from contractually claimable costs, with differences reconciled. The same invoice cannot be claimed from multiple funders without disclosed lawful allocation. Rejected costs and their funding effects are recorded.

19.5 Spending efficiency

Actual costs are compared to service units or outputs, explaining scope, quality and timing changes. Medical-support success is not measured by cost reduction alone; accountants do not choose treatment alternatives. Procurement, scheduling and resource recommendations go to specialists without undermining eligibility or privacy.

20 Financial calendar and reporting pack(20)

20.1 Calendar and follow-up owner

The Treasurer maintains a calendar distinguishing legal, internal and funder-contract deadlines, recording owner, reviewer, recipient, dispatch date and evidence. Internal deadlines falling on holidays receive earlier practical dates; legal deadlines are not automatically extended without basis.

• Obligation: Collection and deposits.

• Timing: Every day with activity.

• Output and owner: Receipt/bank reconciliation; accountant and custodian.

• Obligation: Standing imprest.

• Timing: Last working day weekly.

• Output and owner: Count, balance and settlement; custodian under Article 60.

• Obligation: Liquidity.

• Timing: Internal weekly update.

• Output and owner: Rolling 13-week forecast; accountant, reviewed by Treasurer.

• Obligation: Monthly close.

• Timing: Target of ten working days.

• Output and owner: Trial balance, adjustments and performance pack; accountant and Treasurer.

• Obligation: Board reporting.

• Timing: At least quarterly internally.

• Output and owner: Performance, risks, liquidity and findings; Treasurer.

• Obligation: Start of budgeting.

• Timing: During October as an internal arrangement.

• Output and owner: Assumptions, plans and costs; programme owners.

• Obligation: Draft-budget endorsement.

• Timing: At least one month before the year starts.

• Output and owner: Board-endorsed draft; Article 51.

• Obligation: Budget and accounts submission.

• Timing: Fifteen days from approval under the applicable basis.

• Output and owner: Copy and delivery evidence; Treasurer and Secretary.

• Obligation: Taxes, grants and permits.

• Timing: According to the applicable obligation.

• Output and owner: Separate calendar; no assumed deadline.

20.2 Annual pack contents

The pack includes statements, notes, auditor report, budget comparison and variance explanations, restricted-fund movements, obligations, advances and assets. Bank reconciliations, counts, confirmations and provisions remain in the closing file, not a public report exposing restricted data. Statutory and donor-specific reports are distinguished without changing the books’ facts.

References in the approved document

1. The Association’s approved 2026 Articles, Articles 20 and 47–65; Federal Decree-Law 50/2023, Articles 37–39 and 50. Source: uaelegislation.gov.ae/ar/legislations/2181.

2. The approved 2026 Articles, Articles 20, 21, 22, 23, 52, 56, 58 and 75. Role descriptions are checked against appointments and current bank certificates. Segregation procedures are internal controls.

3. The approved 2026 Articles, Articles 47, 53, 54, 63 and 64. Detailed accounting follows transaction-appropriate IFRS; choices are documented and professionally reviewed.

4. The approved 2026 Articles, Articles 51–55; Decree-Law 50/2023, Article 39. Additional preparation deadlines are internal controls.

5. The approved 2026 Articles, Article 52 on commitments and transfers. Availability calculations and monthly reporting are internal implementation controls.

6. The approved 2026 Articles, Articles 48, 50, 57 and 58; Decree-Law 50/2023, Article 37 prohibits cash expenditure before deposit. Daily deposit targets are internal controls.

7. Federal Law 3/2021 on fundraising and Cabinet Resolution 96/2022, legal-library copies; approved 2026 Articles, Articles 48 and 55. Licensing and percentages follow actual permits; no universal administrative percentage is established here.

8. The approved 2026 Articles, Articles 21, 23, 56 and 58; Cabinet Resolution 5/2025, Article 15. Payment-file and changed-account checks are supplementary internal controls.

9. Decree-Law 50/2023, Article 37; Cabinet Resolution 5/2025, Article 15; approved 2026 Articles, Article 50. Differing notification wording is recorded and the shorter period applied.

10. The approved 2026 Articles, Article 60, for imprest, invoice limits and weekly counts. Temporary advances and settlement deadlines are internal controls subject to delegation, not grants or wages.

11. The approved 2026 Articles, Articles 52 and 59–61. Procurement limits derive from the Articles, not spending delegations. Dubai-control references require identifying applicable provisions and do not make the Association a government department.

12. Cabinet Resolution 5/2025, Article 12 on Board remuneration; approved 2026 Articles, Articles 52 and 56; Decree-Law 33/2021 on employment, as amended where applicable. Assistance follows competent committee decisions.

13. Federal Tax Authority: tax.gov.ae/en/services/vat.registration.aspx; qualifying-public-benefit exemption: tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/exempt.person.aspx. Approved 2026 Articles, Article 62; Cabinet Resolution 5/2025, Article 16.

14. Federal Decree-Law 10/2025 and Cabinet Resolution 134/2025, Article 34, legal-library copy page 24; current targeted-sanctions decisions and guidance. Ministry notification is based on the Association’s statement and evidenced through authority instructions, without removing higher direct duties.

15. The approved 2026 Articles, Articles 54, 64 and 75–77; Decree-Law 50/2023, Article 39; Decree-Law 41/2023 regulating accounting and auditing. Source: uaelegislation.gov.ae/ar/legislations/2183. Internal closing deadlines are not government deadlines.

16. Cabinet Resolution 5/2025, Article 8, particularly paragraphs 2 and 6; approved 2026 Articles, Article 63; Decree-Law 45/2021 on personal-data protection where applicable. Longer special tax periods apply.

17. The approved 2026 Articles, Articles 50–62 and 75. The matrix summarises powers, not a new delegation. Identified applicability questions require legal review.

18. The approved 2026 Articles, Articles 54, 61 and 64; applicable IFRS standards at ifrs.org/issued-standards/list-of-standards. Capitalisation rates or thresholds require a Board decision.

19. The approved 2026 Articles, Articles 51–55. Cost-sheet detail draws on historical chapter six, “Financial Planning Regulations,” aligned with the 2026 Articles. Allocations are internal controls, not assumed statutory percentages.

20. The approved 2026 Articles, Articles 51, 60 and 64. Pack detail draws on historical chapter five, “Financial Reports.” October, ten-day closing and weekly updates are internal controls.

21. The approved 2026 Articles, Articles 56–58 and 63; Cabinet Resolution 5/2025, Article 8. Supporting records and forms are internal procedures subordinate to these regulations.