Establishment and Development of the General Budget Department

11/05/2026
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  • In 1960, prior to the issuance of the Budget Organic Law No. (39) of 1962 and its amendments, a Royal Committee was formed to review the financial laws and regulations in force, particularly those related to the general budget and its associated accounts. The committee examined the methodology of preparing the general budget and the methods of its classification, identifying the main weaknesses therein. At that time, the responsibility for preparing the general budget in Jordan rested with the Ministry of Finance through the General Budget Section, which was directly linked to the Undersecretary of the Ministry of Finance.

  • In 1962, a committee was formed to draft the General Budget Law No. (39) of 1962, which came into effect on October 16, 1962. Under this law, the General Budget Department was established, headed by a Director General who reported to the Minister of Finance. Starting from the fiscal year 1963/1964, the General Budget Department began preparing the General Budget Law, and since that time it has continued to introduce improvements to the methods of preparing the general budget, as well as to the classification of expenditures and revenues.

  • In 2006, the Administrative Regulation Bylaw of the General Budget Department No. (56) of 2006 was issued to define the organizational structure of the department and to establish the relationship and communication methods between senior management and the department directors.

  • In 2008, the infrastructure (technical, human capacity building, and institutional development) was completed to implement results-oriented budgeting across all ministries, departments, and government units. This marked a new stage of development and modernization for the general budget, as the Medium-Term Fiscal Framework, the Medium-Term Expenditure Framework, and the Chart of Accounts were adopted, and the Budget Organization Law No. (58) of 2008 was enacted.

  • In 2014, the Instructions for Organizing and Managing the General Budget Department No. (1) of 2014 were issued. Accordingly, the organizational structure of the department was amended to align with the tasks of the directorates and organizational units outlined in those instructions.

  • In May 2015, a circular from the Prime Minister was issued, containing preliminary partial ceilings for each ministry and government department for the purpose of preparing their draft budgets for 2016. The aim was to reduce, as much as possible, the gap between the final ceilings that would later be provided to ministries, departments, and government units, and their initial requests.

  • In 2015, the General Budget Department worked on institutionalizing the concept of gender-responsive budgeting through Budget Circular No. (17) of 2015. This circular guided the preparation of the Draft General Budget Law, the Draft Law on Government Units’ Budgets, and the Bylaw of manpower tables for ministries, departments, and government units for the fiscal year 2016. Additionally, the department issued the “Guide for Applying Gender-Responsive Budgeting within the Framework of Public Expenditure in the Jordanian Government Budget”. 

  • In 2015, Jordan achieved a remarkable milestone in fiscal transparency by scoring )55(points in the Open Budget Survey conducted by the International Budget Partnership (IBP) in Washington. This score was )10(points higher than the global average, placing Jordan at 33rd worldwide, and ranking first among Arab countries as well as across the Middle East and North Africa. This accomplishment reflects the significant efforts made by the General Budget Department to deepen the application of modern concepts in budget management, both in preparation and execution.

  • In 2017, Jordan continued to advance in fiscal transparency, scoring )63(points in the Open Budget Survey’s transparency measure. This placed Jordan at the top of the Middle East and North Africa region, ranking 24th out of )115(countries worldwide.

  • That same year, Jordan also initiated the application of a decentralization approach by preparing capital budgets for the governorates and incorporating them into the 2018 general budget. The aim was to broaden local community participation in identifying needs and development priorities, thereby helping to distribute the benefits of development more equitably across all governorates of the Kingdom.

  • In 2019, for the first time, the department published a summary of a series of historical data on the development of government jobs during the period 1980–2018, thereby enhancing transparency in the dissemination of government data.

  • In 2020, Jordan scored )61(points in the Open Budget Survey 2019’s transparency measure, maintaining its position as first in the Middle East and North Africa region. Globally, Jordan ranked 31st out of )117(participating countries.

  • In 2021, a Royal Decree was issued approving the " Budget Organic Law and Government Units Budgets No. (13) of 2021." The purpose of this law is to regulate the management of public funds in the Kingdom, define the responsibilities and roles of official entities in managing public money, and establish the foundations necessary for preparing, implementing, and monitoring the General Budget Law and the Government Units Budgets Law. It aims to ensure alignment with the overall framework of the national economy, enhance financial stability, and deliver government services in the governorates with high efficiency. The law also seeks to adhere to international best practices by ensuring comprehensive legal coverage of all stages of preparing, implementing, and monitoring the general budget and government units’ budgets, as well as expanding the scope of publishing financial data and reports to include public institutions.
     
  • In 2022, the documents for preparing the draft General Budget Law for the fiscal year 2023 were amended in response to the constitutional amendments — Article (112/1). These changes were also made to align with contemporary concepts in budget preparation and implementation, and to keep pace with developments and changes imposed by internal and external circumstances regarding economic priorities, gender responsiveness, and climate change. The aim is to positively reflect on citizens’ livelihoods.

  • In 2022, Jordan scored (61) points on the Budget Transparency criterion within the Open Budget Index for 2021, maintaining its leading position in the Middle East and North Africa region. This score surpassed the global average of (45) points. Jordan ranked 32nd among the (120) participating countries.
     
  • In 2023, Law No. (2) of 2023 was enacted as an amendment to the Budget Organic Law and Government Units Budgets Law. It is read together with Law No. (13) of 2021 to incorporate the constitutional amendments that abolished the Government Units Budgets Law and merged government units into the General Budget Law.

  • In 2023, Jordan scored (60) points on the Budget Transparency criterion within the Open Budget Index for 2022, maintaining its leading position in the Middle East and North Africa region. This score surpassed the global average of (45) points. Jordan ranked 42nd among the (125) participating countries.

  • In 2025, the term "Gender" in the budget documents was amended to become "Both sexes" within the draft General Budget Law for the fiscal year 2026. This change was made in line with local orientations on the matter and to include all segments of society, including women, children, youth, the elderly, and persons with disabilities.

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