Gentlemen / Federal Authorities Dear Sirs and Madams Greetings,
The Ministry of State for Financial Affairs extends its warmest regards to you. Pursuant to the provisions of Federal Decree-Law No. (26) of 2019 on public finance and its amendments, in particular the provisions of Chapter XII concerning the final accounts of federal entities, and Chapter XIII concerning the consolidated final accounts of the Federal Government, and Articles (66) to (73), and based on Federal Decree-Law No. (1) of 2026 concerning the linking of the Union’s general budget and the budgets of independent federal authorities for the Financial Year 2026, and Cabinet Decision No. (2/17) of 2024 concerning the issuance of the Guide to Accounting Standards in the Federal Government for the year 2024, The Ministry of State for Financial Affairs hereby issues this financial circular to federal authorities, setting out the ru...