Procurement and Contract Management Regulations

1 General provisions and scope(1)

1.1 Purpose

These regulations govern Association purchases of goods, services and works from identifying need to contract closure, protecting funds and beneficiary rights and securing fair competition and value for money. They apply to staff, committees, volunteers and anyone assigned a procurement stage, including purchases funded by general resources, restricted funds or grants.

1.2 Activity limits

Approval to buy a service is not approval of beneficiary assistance, a medical-activity licence or fundraising permission. Assistance eligibility and allocation follow their own competent route before procurement. Donations must not be tied to awarding contracts to donors or related parties.

1.3 References

Applicable legislation and competent regulatory decisions precede the 2026 Articles and General Assembly and Board resolutions, then these regulations. They apply from the recorded approval/effective date and replace older internal provisions on the same subject without affecting existing contractual obligations or higher rules.

1.4 Nature of provisions

Procurement-method and imprest limits derive from the Articles. Work allocation, weights and follow-up periods expressly identified as internal controls are Association rules, not statutory percentages or deadlines.

2 Legal scope and Dubai controls(2)

2.1 Local reference

Article 59 refers to Emirate procurement controls and procedures; Article 61 refers to Dubai government store and warehouse controls. Before using government powers or exceptions, compliance approves a register identifying applicable local provisions, competent authority and their basis of application to the Association.

2.2 Institutional-status limits

Calling the Association semi-governmental does not make it a government body under every law. Dubai Law 12/2020 and amendments are reviewed against the definition, scope and Articles reference. Government director-general or committee powers do not automatically pass to the Association’s Director. Detailed applicability requires legal review.

2.3 Recent legislation

Dubai Law 10/2026 amendments, including replacement of Article 76 on delayed material supply, are observed where applicable. Contract civil terms are reviewed under Federal Decree-Law 25/2025, effective 2026-06-01. Repealed Civil Code article numbers are not used in new contracts as current authority.

2.4 Resolving issues

If these regulations conflict with a higher rule, the affected step stops. Compliance prepares a memorandum identifying both provisions, impact and required resolution. Board approval cannot override binding law or amend the Articles outside the prescribed route. Unaffected actions continue.

3 Definitions and transaction value(3)

3.1 Terms

A purchase requisition internally establishes need and funding. A purchase order communicates the approved commitment to a supplier. Award is the supplier-selection decision. The contract is the binding agreement and annexes. The contract owner monitors performance. Technical acceptance confirms compliant supply or outputs, distinct from merely receiving a parcel or invoice.

3.2 Estimated value

Value covers the integrated need throughout its term, including items, options, expected renewals, shipping, installation, training, maintenance and necessary use costs. Finance approves a documented market or comparable-history estimate without disclosing it in ways harming competition.

3.3 Tax and currency

Net price, tax and extra costs are separated. Currency comparisons retain exchange rate, date and source. Pending resolution of Article 59’s threshold basis, tax-inclusive totals are a precautionary internal control. Tax is not excluded to choose a less-controlled route; recoverable input tax does not automatically reduce contractual commitment value.

3.4 No splitting

One need must not be divided among requests, invoices, suppliers or periods to avoid thresholds or approvals. Technical or geographical packages may have declared objective reasons, but their total determines the method and the division is documented.

4 Responsibilities, committees and delegation(4)

4.1 Board

The Board approves plans, implementation rules and procurement, evaluation and acceptance committees as needed. It approves method, award, contracting and change within its powers or valid written delegation. Without approved delegation, awards and commitments go to the Board. These regulations create no independent Director spending ceiling.

4.2 Management and procurement

The Director organises needs and timing and names the contract owner. Procurement prepares invitations, official communications, offer registers and files. It does not unilaterally change specifications, evaluation or winning price; an administrative signature is not financial approval.

4.3 Finance and compliance

The Treasurer and finance verify budget, availability, restrictions, cost, tax and payment-document matching. Compliance reviews licences, conflicts, diligence and regulatory matters and seeks legal review of high-risk or non-standard contracts.

4.4 Committees

As an internal control, evaluation committees have at least three members where staff are available: a technical specialist, finance representative and a member independent of the requester. Appointment defines chair, members, substitutes, quorum and task. Dissent and recusal are recorded; an interested member’s evaluation is not accepted.

4.5 Segregation

Requesting, running competition, approving, receiving and paying are separated where possible. Limited staffing requires documented alternatives, such as an uninvolved Board member’s review and independent acceptance record. One person cannot alone request, approve, receive and authorise payment. Audit reviews later without executing the process.

5 Integrity and conflicts(5)

5.1 Disclosure and recusal

Participants declare independence before accessing offers and update immediately for family, professional or financial relationships or potential benefits. Conflicted persons avoid specifications, communication, evaluation and voting. Name, recusal reason and replacement are recorded under conflicts policy.

5.2 Gifts and communication

Procurement-related benefits cannot be requested or accepted; impermissible gift and hospitality offers are recorded. Communications use designated institutional channels. Material questions and answers reach all competitors simultaneously. Competitor prices and secrets are not disclosed.

5.3 Related parties

Suppliers disclose owners, beneficial owners and Association connections according to entity nature and risk. Relationships confer no preference and sham quotations do not resolve them. Related-party contracts require legal examination and an independent competent decision confirming benefit and fair price.

5.4 Suspicion

Suspected collusion, bribery, fictitious invoices or unlawful bank-account changes trigger evidence preservation, suspension of the exposed step and notice to compliance and competent management. Ministry and authority notifications follow approved policy and current instructions confidentially, without tipping off in ways harming the process.

6 Planning and financial approval(6)

6.1 Annual plan

Departments gather needs before budgeting, recording description, quantity, estimate, funding, use/tender dates and owner. Procurement reviews inventory, existing contracts and consolidation opportunities, then submits the plan to finance and the Board.

6.2 Reserving funds

No award-capable commitment is tendered without confirmed appropriation. Clearly identified non-binding market research is allowed. Finance records reserved requisition funds, then the approved contractual commitment, preventing the same amount being available to another request.

6.3 Restricted and multi-year funds

Restricted funds purchase only what their lawful conditions permit. Article 52 governs expenses, multi-year commitments, General Assembly approval and specified exceptions. “Employment contracts” is not interpreted to cover any digital subscription without legal review.

6.4 Periodic review

Plans are reviewed every three months internally, documenting additions, deferrals and cost/timing deviations. Later approval does not cure earlier breaches. Unauthorised commitments and correction plans are reported to the Board.

7 Procurement methods and thresholds(7)

7.1 Prescribed methods

Article 59 methods are design competition for technical designs, models and drawings; direct order for extreme necessity with a sole source up to AED 50,000; direct quotations above AED 50,000 through AED 200,000; negotiated procurement above AED 200,000 through AED 500,000; and public or limited tender above AED 500,000.

7.2 Ordinary small purchases

Purchases up to AED 50,000 without both extreme necessity and sole source and outside valid imprest rules do not receive blanket direct-order permission. Requests, market research and funding are recorded; compliance and legal review determine the correct local route before commitment. Staff cannot invent exceptions or split invoices to evade this issue.

7.3 Method request

The request includes total estimate, statutory method basis and approvals. If value changes before award into another band, method and competition are reviewed again. Starting in a band does not preserve it after value changes.

7.4 Electronic methods

Documented electronic exchange may retain invitations, offers and approvals under applicable controls. Unapproved messages and oral consent are not purchase orders. Folder permissions, opening times, copies and electronic logs are controlled; approved signatures are used where needed.

• Value or situation: Invoice up to AED 500.

• Method/control: Imprest only if Article 60 is satisfied.

• Value or situation: Up to AED 50,000.

• Method/control: Direct order only with both extreme necessity and sole source.

• Value or situation: Above AED 50,000 through AED 200,000.

• Method/control: Direct quotations.

• Value or situation: Above AED 200,000 through AED 500,000.

• Method/control: Negotiated procurement.

• Value or situation: Above AED 500,000.

• Method/control: Public or limited tender.

• Value or situation: Technical design, model or drawing.

• Method/control: Competition under Article 59.

• Value or situation: Small purchase outside those cases.

• Method/control: Legal determination of method before commitment.

8 Requisitions and specifications

8.1 Complete request

The requisition states need, justification, user, quantity, unit, deadline, delivery location, funding and expected cost. Inventory, existing contracts, alternatives, repair and rental are checked. Requester, supervisor and finance sign.

8.2 Neutral specification

Specifications describe performance, function, quality, outcome and acceptance criteria. Brand-specific requirements need a documented technical reason and equivalents accepted where permissible. Compatibility, licences, spares, training, warranty, safety and accessibility are specified.

8.3 Services and works

Services define measurable outputs, stages, responsibilities, response periods and acceptance. Works specify site, quantities, drawings, permits, safety, supervision and defects. “Services as needed” without a limit or ordering/approval mechanism is not sufficient.

8.4 Approval

The technical specialist approves specifications before invitation; finance reviews pricing and payment. Material post-invitation changes reach all suppliers with equal time, or the invitation is reissued if the competition basis changes.

9 Supplier registration and diligence(8)

9.1 Basic file

Supplier information includes legal name, licence, activity, business address, signatory, institutional contacts, tax number if any and an account in its name. Licence validity, suitability and delegation are verified without excess personal information.

9.2 Risk and verification

Diligence reflects value, nature, country, payment method and indicators. Licensing, professional record, references, financial/technical capacity and ownership rights are checked as needed. Official sanctions, ownership and control screening follows relevant policy. Name similarity alone is not a confirmed match.

9.3 Bank account

A reliable bank certificate or document verifies the account. Changes are independently confirmed with a previously verified contact. Email instructions alone are insufficient. Payment to a personal account instead of a corporate supplier’s account requires legal basis and approved checks.

9.4 Acceptance and updates

Registration guarantees neither award nor exemption from transaction checks. Files update on licence expiry, ownership/account changes or risk indicators and at least before new contracts. Suspension/exclusion reasons, duration and review are documented, with grievance access and no public accusations.

10 Invitations and receipt of offers

10.1 Invitation pack

The invitation states reference, subject, specifications, quantities, pricing format, currency, taxes, delivery time/place, validity, payment, guarantee, evaluation and eligibility criteria, question/submission deadlines and grievance channel. Core contractual terms precede supplier pricing.

10.2 Number and time

Competitive routes internally invite at least three qualified independent suppliers where available, recording invitations and declines. Offers are never fabricated to complete the number. Procurement proposes a complexity-appropriate period in the invitation, respecting higher statutory periods. Shortening requires reasons and approval before invitation.

10.3 Confidentiality and closing

Offers remain in restricted institutional mail/storage with access, time and attachment logs. Separate technical and financial files are used where required. Prices remain unopened until technical evaluation ends where the invitation provides.

10.4 Late or amended offers

Arrival time is recorded and published lateness, withdrawal and amendment rules applied equally. Post-close changes favouring a supplier are not accepted. Material institutional outages are documented, followed by fair extension before opening or re-invitation as appropriate.

10.5 Opening session

The opening committee records attendees, offers, documents, guarantees and reservations without premature technical judgments. Originals, prices and comments are preserved. Minutes are signed and attachments linked.

11 Quotations, negotiated procurement, tender and competition(9)

11.1 Direct quotations

Qualified suppliers price a common requirement within the statutory band; complete offers are compared consistently. Few-offer reasons and fair-price effects are documented. Receiving one offer does not automatically convert the process to a direct order.

11.2 Negotiated procurement

A competent committee conducts documented negotiations under announced equal terms, specifying final-offer deadline. Competitor prices are not revealed and material requirements not secretly changed. Session minutes, outcomes and reasons for final selection are retained.

11.3 Tender

The basis for public or limited tender is approved before launch. Advertising method or invited-list criteria are documented, avoiding unjustified market restriction. Applicable Emirate advertising, deadline and guarantee controls are followed. Historical newspaper requirements or periods are not copied without confirming they remain effective.

11.4 Competition

The Board appoints the technical committee. Requirements, judging, prizes, work-use rights, intellectual property and deadlines precede announcement. Receipt of designs does not transfer rights; conditions provide valid licensing or assignment.

12 Technical/financial evaluation and award

12.1 Eligibility first

Mandatory terms, licensing, material specifications, offer validity and conflicts are checked. Every exclusion has reasons. Clarifications not changing substance are distinguished from defects that cannot be cured after closing.

12.2 Standard goods

For specified goods, choose lowest evaluated cost among technically and contractually compliant offers unless a different justified method was announced. Compare required life-cycle costs; unit price alone is insufficient if shipping, maintenance or licensing are excluded.

12.3 Specialist services

The internal default is 60% technical and 40% financial, with technical qualification at 70/100. Technical weights are methodology/output quality 40%, team capability/experience 30%, implementation plan 20%, quality assurance/support 10%. Justified alternatives may be approved before invitation, never after opening.

12.4 Calculation

Technical criteria receive 0–100 scores with reasons and evidence, aggregated after weighting. Financial score equals the lowest eligible evaluated cost divided by the eligible offer’s cost, multiplied by 100. Final score is weighted technical plus weighted financial. Ineligible offers do not set the comparison’s lowest price.

12.5 Ties and unusual prices

Unusually low prices require realistic explanations of resources, quality and obligations, not rejection merely for being low. Ties follow invitation rules, such as better technical score then shorter documented delivery. Without a suitable rule, equal final offers or re-tendering follow controls. Random selection or contract splitting requires a valid basis.

12.6 Award report

The report includes opening/evaluation records, clarifications, cost comparison, funding, diligence, conflicts and reservations. It identifies winner, value, scope, term, preference reasons and pre-signing conditions. An Excel ranking is neither award nor payment authority. The competent decision-maker approves in writing.

13 Sole source, necessity, single bids and cancellation(10)

13.1 Establishing a sole source

A technical report, market study and valid exclusivity document or objective reason must establish that no acceptable alternative exists. User preference, previous dealings or urgency caused by late planning are insufficient. Extreme necessity must be established independently; both conditions and the value limit must be met to use the direct-order method in the Articles.

13.2 Price assessment

Even for a sole source, price reasonableness must be examined using adjusted historical costs, published prices or an independent technical estimate. Negotiations and the minimum necessary scope must be documented. The exception must not extend to routine needs that can await competition.

13.3 A single bid

When a competition receives only one bid, invitations, the response period and reasons for non-participation must be recorded, and specifications reviewed for restrictive conditions. The competent decision-maker decides whether to re-tender or accept after verifying the applicable basis, fair value and absence of harm to competition. Formal compliance does not mean automatic acceptance.

13.4 Cancellation and re-tendering

Cancellation may be proposed for documented reasons, such as changed need, unavailable funding, a material defect in the invitation or no suitable bid. The decision must be approved before suppliers are notified. Securities must be returned where due and cancellation reasons retained. Cancellation must not be used to steer an award to a preferred supplier.

14 Contracts and purchase orders(11)

14.1 Binding documentation

A supplier must not begin work before an authorised contract or purchase order is issued. A purchase order may cover defined goods or services if it includes the necessary terms and supplier acceptance; it cannot replace a detailed contract required by the risks or service type. Arabic prevails in bilingual documents unless the contract provides otherwise following legal review.

14.2 Essential terms

The contract identifies the parties, capacities and authorisations; document precedence; scope, quantities and outputs; value, currency and tax; delivery and acceptance; invoicing and payment; changes; warranty and maintenance; liability and insurance; confidentiality and data; intellectual property; subcontracting; delay, termination, disputes and notices.

14.3 Review of terms

Legal review is required for non-standard or multi-year contracts, foreign-law or arbitration clauses, health data, waivers of rights or unlimited indemnities. Staff must not accept website terms on the Association's behalf where these involve unauthorised commitments or automatic renewal that has not been assessed.

14.4 Signing and retention

The authority of both the supplier's and Association's representatives must be verified against the Articles and relevant decision. The signed contract, appendices and electronic-signature record must be retained in the contract file. Finance and the contract owner receive the implementation terms without circulating restricted data unnecessarily.

15 Securities, advance payments and delay(12)

15.1 Defining security

The invitation and contract define the type, amount, duration and wording of security and the conditions for calling and returning it, according to applicable provisions and risk. A fixed security percentage must not be represented as statutory without checking its basis. Finance verifies authenticity directly with the issuer and retains the original under controlled custody.

15.2 Advance payments

Payment should normally follow accepted supply. If market or service conditions require an advance, its reason, limit, recovery terms, security and approving decision must be recorded in the contract before payment. An invoice alone does not authorise an advance, and an advance must not be supported by a sham contract or unverified security.

15.3 Monitoring expiry

Each security is recorded with its contract, value, bank, expiry date, claim date and notice period. The contract owner and Finance review securities monthly, with internal alerts 60 and 30 days before expiry. Staff must not wait until expiry to request an extension or initiate a claim.

15.4 Delay and compensation

The contract defines deadlines, the basis and ceiling of penalties or compensation, the delayed portion and exemptions after applicable provisions are checked. Percentages must not be copied from historical regulations. Where Article 76, as amended by Dubai Law No. 10 of 2026, applies to the supply of materials, its current text applies; rules for materials must not be extended to services or works without a legal basis.

15.5 Claiming or returning security

The contract owner prepares an evidence-based breach report showing dates and damage, for legal, Finance and competent-authority review before any claim, deduction or settlement. Performance security must not be returned before acceptance, fulfilment of obligations and expiry of the required contractual period. Financial rights must not be waived without authority.

16 Delivery management, changes, renewals and termination(13)

16.1 Starting delivery

The contract owner opens a record of milestones, deadlines, outputs, risks and contacts and holds a kick-off meeting for complex work. Suppliers must be told who can issue technical instructions and who can amend the contract. Technical instructions do not authorise a price or scope increase.

16.2 Change orders

A change request must describe the original position, proposed change, reasons, financial, time and technical effects, cumulative previous changes, funding and whether renewed competition is needed. Changes must be approved and signed before implementation. They must not add fundamentally different work or bypass a purchasing limit. No general permitted change percentage may be assumed without a basis.

16.3 Extensions and renewals

Renewal must be reviewed sufficiently before expiry for need, performance, price, alternatives and funding. Renewal is not an automatic supplier entitlement. An expired contract must not be regularised by backdating a signature. The effect of a multi-year term and competent-authority approval under Article 52 must be checked.

16.4 Breach and termination

Breach must be recorded and the supplier notified to remedy it under the contract and applicable provisions, with a plan for service continuity and protection of Association data and assets. Termination, compensation and set-off require legal review. Decisions must be made by the competent authority and notified through the prescribed channel. Supplier property must not be confiscated, nor arbitrary amounts deducted, without a basis.

17 Medical, digital and event procurement(14)

17.1 Healthcare services

Medical support or healthcare services must be purchased from facilities and professionals licensed for the required activity, after the appropriate medical authority approves specifications and acceptance criteria. Medical decisions must be separate from supplier selection and pricing, and case data limited to what is necessary. A contract does not authorise the Association to diagnose, prescribe or provide unlicensed healthcare.

17.2 Devices and supplies

Required licensing, registration and approval of products and suppliers, shelf life, storage, transport, traceability and recall arrangements must be checked where applicable. A qualified medical specialist reviews suitability, safety, training and maintenance. Administrative staff must not approve a medical substitute solely because of price.

17.3 Technology and data

IT, security and privacy functions review data hosting and location, permissions, encryption, backups, incident reporting, export and deletion on service termination. Ownership of accounts, data and outputs must be defined. Association data must not be used for AI training without a basis and the required approval.

17.4 Events and professional services

Permits and responsibilities for safety, insurance, cancellation, refunds, image/publication rights and accessibility must be specified. Consultancy contracts must define outputs, rights and confidentiality. A consultancy description must not be used to create an employment relationship or regulated professional practice without proper legal treatment.

18 Receipt, inventory and assets(15)

18.1 Physical and technical receipt

The receiver records quantities, condition, serial numbers, documents and date. Signing a delivery note is not final acceptance. The specialist checks specifications, tests, training and warranty and prepares a full/partial acceptance or rejection record identifying deficiencies and the correction period.

18.2 Services and milestones

Completion must be evidenced by the agreed output, report or performance record, with the service owner signing the verification result. A statement that work was done or supplier self-approval is insufficient. The accepted portion's value and connection to the payment milestone must be specified without waiving rights concerning latent defects.

18.3 Rejection and safeguarding

Rejected or unsafe materials must be segregated and kept out of use. Suppliers must be notified of non-compliance and contractual replacement or return arrangements. Necessary photographs, reports and evidence must be retained with due regard for privacy. Receipt must not be approved on a verbal promise to make good deficiencies.

18.4 Recording and custody

Accepted materials must be entered in inventory or asset/custody registers according to Finance's classification, identifying custodian, location, condition and warranty. Issue, return, transfer and stocktaking movements must be controlled, and the Article 61 reference concerning stores applied. Procurement does not override disposal or write-off controls in the relevant regulations.

19 Invoices, payment and imprest(16)

19.1 Matching

Finance matches the contract or purchase order, acceptance record and invoice for supplier, quantities, prices, tax, currency, discounts and previous payments. Duplicate checks use invoice number, contract and amount. Disputed portions must be held pending resolution, with the review trail retained.

19.2 Tax and bank account

Finance verifies tax treatment, invoice validity, tax registration number and recovery entitlement before posting. It must not assume every purchase is subject to 5% tax or that public-benefit status exempts every supply. Payment must go to the verified account, and deductions or settlements require valid supporting documents.

19.3 Payment approval

The payment document must follow the financial regulations and current delegation. Article 58 of the Articles governs financial signing requirements, including the Chair or authorised Deputy together with the Treasurer as prescribed. Award approval does not replace bank-signing requirements.

19.4 Standing imprest

Imprest is limited to the purposes and conditions in Article 60: Board approval up to AED 5,000; a single invoice limit of AED 500 for supplies or AED 500 for minor services and works; no splitting; original supporting documents; and a weekly count on the last working day. It must not fund salaries or contracts exceeding these conditions. Settlement and balance review follow the financial regulations.

20 Supplier grievances and misconduct

20.1 Internal grievance

The invitation must state the internal submission address. A written grievance supported by reasons and documents may be submitted within five working days of notification of the decision as an internal administrative period, without restricting a statutory right or deadline. Receipt time must be recorded and acknowledged to the supplier within two working days.

20.2 Examination and response

An individual or committee that did not make the challenged decision and has no conflict of interest examines the grievance and requests responses and evidence without revealing competitors' confidential information. A reasoned response must be issued within an internal period of ten working days. The supplier must be informed of any justified extension and the expected response date.

20.3 Effect of a grievance

The competent authority assesses whether a material violation calls for suspension of award or signing, taking applicable local provisions and service continuity into account. Filing a grievance does not justify exclusion from later procurements. Rejection of a grievance does not waive recourse to the competent authority.

20.4 Reporting and sanctions

Suspected misconduct must be referred through the relevant reporting, compliance and disciplinary routes. Correctable procedural error must be distinguished from deliberate fraud. Employment sanctions or contractual exclusion require authority and a documented process that allows a response.

21 Records, oversight and performance measurement(17)

21.1 Procurement file

Each procurement must have a single identifier linking the request, funding, specification, method, invitations, bids, opening/evaluation records, conflicts, due diligence, award, contract, changes, acceptance, invoices, payments, security, grievances and closure. An approved original must be used, with controlled access and amendment.

21.2 Retention period

Article 8(6) of Cabinet Resolution No. 5 of 2025 requires at least five years for administrative records and ten years for financial records; destruction after those periods still requires competent-authority approval. Internally, the Association retains the complete procurement file for at least ten years from contract closure or final settlement, whichever is later. Retention is extended for disputes, investigations or longer obligations.

21.3 Monitoring

Management submits a quarterly report covering spending against plan, non-competitive procurements and reasons, changes, delays, securities nearing expiry, grievances and audit findings. Each metric must define its numerator and denominator. On-time delivery is measured against procurements due for delivery whose verification is complete; late items must not be excluded to improve the result.

21.4 Contract closure

Final acceptance, settlement of payments, securities and claims, handover of data and assets and supplier evaluation must be verified. The contract owner, Finance and authorised person sign the closure record, which documents lessons and corrective actions. Closure does not extinguish continuing contractual warranty or confidentiality obligations.

22 Implementation, review and supporting records

22.1 Starting implementation

Management appoints a procurement officer and an owner for every contract and uses the associated forms from the first new procurement. Existing contracts are reviewed for deadlines, securities and risks without retrospectively changing rights. Staff must be briefed on stages, authority and documentation methods.

22.2 Matters requiring resolution

The compliance officer must establish the scope of the local-law references in Articles 59 and 61, the method for ordinary small purchases outside the imprest/direct-order conditions, the treatment of tax in thresholds and the interpretation of multi-year employment contracts. Each requires documented legal review; these unresolved matters do not create an automatic exemption from controls.

22.3 Review cycle

These regulations must be reviewed annually and when legislation or the Articles change or a material audit finding arises. Amendments require competent-authority approval; linked forms and formulas must be updated from the same source. Dates and signatures in forms must reflect actual events when used.

References in the approved document

1. Federal Decree-Law No. 50 of 2023 regulating public-benefit institutions and its Executive Regulation, Cabinet Resolution No. 5 of 2025. Source: the Association's legal library; uaelegislation.gov.ae/ar/legislations/2792. Approved 2026 Articles, Articles 52 and 59.
2. 2026 Articles, Articles 59 and 61, from the actual document dated 25 June 2026. Dubai Law No. 12 of 2020, Articles 2 and 4, as amended by Law No. 10 of 2026. Official source: dlp.dubai.gov.ae under those legislative titles. The scope of their application by reference to the Association requires legal review.
3. Approved 2026 Articles, Article 59. Aggregating needs and conservatively including tax in value are internal controls, not a definitive interpretation of the tax basis of statutory thresholds.
4. Approved 2026 Articles, Articles 52, 58 and 59. Role allocation and a three-member committee are internal controls and do not replace a competent-authority delegation.
5. Federal Decree-Law No. 10 of 2025 on combating money laundering, terrorism financing and proliferation financing, and its Executive Regulation, Cabinet Resolution No. 134 of 2025; legal library and regulation at uaelegislation.gov.ae/ar/legislations/3857. Approved Association policies on conflicts of interest, compliance, reporting and data protection.
6. Approved 2026 Articles, Article 52, and Association Financial Regulations NABDA-FIN-001, budget and procurement provisions. The three-month review cycle is an internal monitoring arrangement.
7. Approved 2026 Articles, Article 59, from the actual document in the legal library. Direct-order conditions are cumulative. Procurement methods must respect applicable local controls and do not create new exceptions.
8. Federal Decree-Law No. 10 of 2025 on combating money laundering, terrorism financing and proliferation financing, and its Executive Regulation, Cabinet Resolution No. 134 of 2025; legal library and regulation at uaelegislation.gov.ae/ar/legislations/3857. Approved Association policies on conflicts of interest, compliance, reporting and data protection.
9. Approved 2026 Articles, Article 59, from the actual document in the legal library. Direct-order conditions are cumulative. Procurement methods must respect applicable local controls and do not create new exceptions.
10. Approved 2026 Articles, Article 59, from the actual document in the legal library. Direct-order conditions are cumulative. Procurement methods must respect applicable local controls and do not create new exceptions.
11. Federal Decree-Law No. 25 of 2025 promulgating the Civil Transactions Law, promulgation Articles 1–3; effective 1 June 2026, repealing Law No. 5 of 1985. Source: uaelegislation.gov.ae/ar/legislations/4011/download. Articles of Association, Article 52.
12. Dubai Law No. 10 of 2026, Article 1 replacing Article 76 of Law No. 12 of 2020 on contracts and warehouse management. Source: dlp.dubai.gov.ae, Official Gazette No. 762 of 6 March 2026. Applying percentages to the Association requires determining the scope and contract type.
13. Federal Decree-Law No. 25 of 2025 promulgating the Civil Transactions Law, promulgation Articles 1–3; effective 1 June 2026, repealing Law No. 5 of 1985. Source: uaelegislation.gov.ae/ar/legislations/4011/download. Articles of Association, Article 52.
14. Federal Decree-Law No. 45 of 2021 on personal data protection, within its scope and exceptions; Federal Law No. 2 of 2019 on use of information and communication technology in health fields where applicable. Relevant health-authority licences and Association data, health and AI policies.
15. Approved 2026 Articles, Article 61 on governance and management of stores and warehouses, and Financial Regulations NABDA-FIN-001 on assets, custody and matching.
16. Approved 2026 Articles, Articles 58 and 60. Federal Decree-Law No. 8 of 2017 on VAT, its amendments and current Executive Regulation, according to the actual tax position. Official tax-treatment reference: tax.gov.ae.
17. Cabinet Resolution No. 5 of 2025, Article 8(6): at least five years for administrative records and ten for financial records; destruction requires competent-authority approval. Source: uaelegislation.gov.ae/ar/legislations/2792/download. Counting ten years from closure is a stricter internal retention control.