1432AH are estimated at (SR 20,449,933,000). Second: The revenues of governorates, municipalities and rural compounds for the fiscal year 1431-1432 AH are estimated at (SR 2,919,276,000). Third: The difference between direct revenues and expenses amounted to (SR 17,524,657,000) shall be approved in the State"s general budget. Fourth: The expenditures shall be disbursed in accordance with the applicable financial regulations and instructions. Fifth: Governorates, municipalities and rural compounds shall levy their revenues in accordance with applicable regulations and instructions and the concerned bodies shall follow-up the implementation of this. Sixth: Transference of article surplus of the governorates and municipalities to other governorates and municipalities shall only be authorized by the consent of President of Council of the Minister upon the recommendation of the Minister of Municipal and Rural Affairs and Minister of Finance seventh: The Minister of Finance shall issue the necessary instructions for implementation within regulation set forth in this Decree. Eighth: The Deputy Prime Minister and Minister of Municipal, Rural Affairs and Minister of Finance each according to his authority, implement this Decree accordingly More--