2014 Central Government Budget Law

Original Language Title: 2014 YILI MERKEZİ YÖNETİM BÜTÇE KANUNU

Read the untranslated law here: https://www.tbmm.gov.tr/kanunlar/k6512.html

Law No. 6512 Date: 20/12/2013 CHAPTER ONE goes, Goes Income, financing and balance article 1-(1) this Act (A) as shown in the marked ruler, 10/12/2003 and Financial Management and control in Public Law No. 5018 attached;
a) (I) the ruler General 428,396,493,000 Turkish lira to public administration under budget, b) (II) a private budget administrations No. ruler 48,647,481,000 Turkish Lira, c) (III) contained in regulatory and supervisory institutions ruler 3,003,844,000 Turkish Lira, allowances.
Revenue and financing article 2-(1) Income: This statutory (B) Act No. 5018, as shown in the marked ruler attached;
a) (I) general budget revenues, which are located in the ruler 394,634,401,000 Turkish Lira, b) (II) the ruler of the private budget revenues 7,222,934,000 Turkish Lira Okoye, 41,928,551,000 Turkish Lira Treasury aid, totaling 49,151,485,000 Turkish Lira, c) (III) contained in regulatory and supervisory institutions ruler revenues 2,984,186,000 Turkish Lira Okoye, 19,658,000 Turkish Lira Treasury aid, totaling 3,003,844,000 Turkish Lira , was estimated as.
(2) funding: This depends on the law (F) Act No. 5018, as shown in the marked ruler attached (II) private budget administrations No. ruler net financing 76,000,000 in Turkish lira.
Balance article 3-(1) the first paragraph of article 1 (a) the sum of the allowance specified in the first paragraph of article 2 with (a) located in the difference between the sum of the estimated revenues, net borrowing are met with.

The SECOND PART of the Budget to layout and Implementation Provisions Bound rulers article 4-(1) the following illustration shows the rulers based on this law: a) the distribution of a given appropriation with article 1 (A) b) centralized management by members of the public administration within the scope of the relevant legislation, be they come to proceed with the charge (B) c) Central Administration of the public administration within the scope of the core provisions of modulation (C) c) Some appropriations principles relating to the use and expenditure (E) d) Act No. 5018 attached (II) and (III) the Administration and institutions contained in Act No. ruler they predicted that with cash opportunities opportunity spent amount (F) e) 10/2/1954 and Act No. 6245 per diem shall be given in accordance with the provisions of the law of casual and compensation amounts (H) f) according to Various laws and Decree law should budget limits the monetary and other (I) g) overtime fees Additional courses, conferences and other cost of amounts with (K)) 11/8/1982 and the Ministry of national education no. 2698 School Pensions in accordance with Article 3rd item managed by the Ministry of national education the School Board will be students of pension charges (M) h) 7/6/1939 dated and is commonly accepted in accordance with the law No. 3634 National Defense National Defense will focus on animals through purchases, it is commonly accepted values (O) pursuant to the National Defense Law No. 3634) is commonly accepted to be taken through the average purchases of motor vehicles with values for daily rental price (P) I) Act No. 5018 attached (I), (II) and (III) in the public administration of the ruler over the years can obtain transport type , by number, which is used to deliver the service and supply with 5/1/1961 No. 237 dated in the year of institutions subject to the Act respecting the Vehicle purchase to the maximum purchase price of vehicles (T) j) is connected with the military service law and Decree service pensions (V).
Can be used if necessary appropriations article 5-(1) General Staff Charges Welcome Allowance with public administration under budget: private budget administrations imposed budget appropriations will not be enough, if not understood, they go to the relevant legislation requires "Personnel Expenses" and "related to" Social Security Institutions State Premium Charge will open in existing or new Taylor, Finance Ministry budget of 12.01.31.00-01.1.2.00-1-09.1--located at the disposal site, (2) to transfer the Replacement than Allowances: Ministry of finance budget of 12.01.31.00-01.1.2.00-1-09.6 organization located on the allowance with public administrations under the general budget, special budget administrations will open in existing or new in the budget (1), (2), (3), (5) and (8) contains economic codes composes with very urgent and mandatory attitude (6) and (7) to pass the economic composition containing the codes, (3) 12.01.31.00 of the budget of the Ministry of finance to accelerate Investment Allowance:-01.1.2.00-1-09.3--located in 2014 than disposal Program Implementation, Coordination and decision on the basis of economically lets complying According to the State of implementation of the Investment Programme in 2014, when necessary, priority sectors in developing investment accelerating or of contained according to the conditions contained in the priority sectors and sub-sectors to be new projects and program allocation of allowances or allowances to be used on a general increase of public administrations under budget and special budget administrations project will open in existing or new for Taylor to make the pass, (4) natural disaster Charges Coverage Allowance : Ministry of finance budget of 12.01.31.00-01.1.2.00-1-09.5--located in the allowance in the event, in terms of qualified investment expenses, provided that the overall budget be associated with the year investment programme within the scope of the public administrations and private budget administrations, in order to meet the cost of all kinds of natural disasters will open in existing or new composition to convey to the Minister of finance is authorized.
Transfer, add, and cancel operations article 6-(1) a General with public administrations under budget) special budget administrations budgets "Personnel Expenses" and "Social Security Institutions the State Premium Expenses" Taylor of allowances, allowances for Staff in the Ministry of finance budget of "Charges" if necessary with Replacement Allowance "Welcome" in the event; located in the code to other economic arrangement allowances is the third paragraph of article 21 of the law No. 5018 located without the Finance Ministry's budget is subject to restrictions as "Replacement Allowance" to convey to the disposal, b) from the public administration service within the scope of the general budget, which will be made public at the request of the Administration, will conduct the service over the years from the budget is a budget, the Administration at the same time convey the allowance regardless of the functional classification and to do the necessary operations , c) General under budget, the implementation of the programme of public administrations for 2014 in accordance with the decision Of the coordination and economically lets amendments in the year investment program this project changes in appropriations-related cross-premises belonging to convey, ç) of public administration as a result of the implementation of the budget law ' and the preparation of final accounts required in relation to all kinds of budget and accounting procedures to make the necessary arrangements for the Minister of finance is authorized.
(2) general public administrations under budget and special budget administrations, shipping will be made up 20 percent of the scams is due for payment in their own budget, they can transfer allowance. That's 20 percent of any other premises is authorized the Minister of finance to make the transfer. the implementation of the programme of 2014 in accordance with the decision Of the coordination and economically lets new year Investment Program in projects located in additional investment, ruler of this change in composition required amendments are all cross-allowance transfer operations to the third paragraph of article 21 of the law No. 5018 located, without the restrictions placed by the administrations.
(3) the public authorities are covered by the general budget, 29/6/2011 Ministry of environment, planning, no. 644 dated Decree Law on the Organization and duties will be the Ministry of environment and urban development within the scope of the job and the appropriation for the budget is authorized to transfer.
(4) the public authorities are covered by the general budget, 12/11/2012 and 6360 counted Fourteen Cities metropolitan municipality and twenty-seven County decision amending Some laws and with the establishment of a Legislative Amendment under article 34 of the law, telling all kinds of investment, production, maintenance, repair, and help to convey to the Ministry of Internal Affairs, the budget appropriation for the affairs. Central Government within the scope of the other public administrations is this scope performs with resource transfers assessment process.
(5) Department of national defence, General command of gendarmerie and Coast Guard command; Search within the current year in order to meet the cost of the services that are made in the agreement, is authorized to make transfers between budgets.
(6) Department of national defence, General command of gendarmerie and Coast Guard command; into the armed forces budget in supply and procurement services required to manage a function with other functions carried out by a service suppliers in allowance is authorized to transfer as between the functions.

(7) special budget administrations with regulatory and supervisory institutions, (B) an estimate of the amounts specified in the marked ruler comes with that occur on (F) exceeding the net funding amounts specified in the marked ruler financing corresponds to the realization, administration and institutions will open in existing or new arrangement of budget appropriations will be determined by the Ministry of Finance to add as to the procedures and principles within the framework of the public administrations.
(8) overall budget within the scope of the public administration shall transfer the resource transfers between appropriations. Central Government budget under the administrations and institutions is carried out with other resource transfers between the assessment process. These operations are equivalent when the relevant public authority of the charged amounts, on the one hand, and (B) marked ruler comes to, on the other hand, (A) the appropriation of the marked ruler.
(9) a) Ministry of national defence, General command of gendarmerie, Coast Guard command and the General Directorate of security budgets (special allowance and "03.9 treatment and Funeral Expenses" that contains the code of the Tay) related to the purchase of goods and services expenses in the year of composition of appropriations not yet consumed in order to ensure the continuity of the service parts allowance does not exceed 30 percent of the budget of the following year, rent allowance, to recording, b) 12/3/1982 and the tourism encouragement Law numbered 2634 21 in accordance with the second paragraph of the Ministry of culture and tourism the 21.01.36.00 and 21.01.36.63 under the corporate code (3) located at promote economic composition that contains the code of the allowance not spent parts of the next year to the same arrangement of the rent allowance to save budget, c) scientific and technological research Council of Turkey's budget is 40.08.33.00-01.4.1.00-2-07.1--located at the disposal waste than the budget for the following year that parts of the same organization, to save the rent allowance) budget of the Ministry of science, industry and technology 26.01.31.00-04.8.1.02-1-04.8.1.04-1, 26.01.31.00-07.1---08.1, 26.01.31.00-04.8.1.04-1-04.8.1.06-1-26.01.31.00-05.4--taking and composition of appropriations not spent from 05.4--taking part are in the following year to record the same arrangement to rent allowance budget , d) Treasury budget of 07.82.32.00-04.1.1.00-1-07.2, 07.82.32.00-04.1.1.00-1-05.6 and 07.82.32.00-01.2.1.00-1-08.2--punishment & Taylor who spent parts of the appropriation in the following year to record the same arrangement to rent allowance budget, e) the General Directorate of security budget "03.1.1.01 national police security services Investments" function located under the investment allowance does not parts of the waste from the next year's budget is the same in the event of transfer allowance in accordance with the relevant legislation, f) to save private income the amounts charged to record the legislation in question in the administration budget for the purposes set out in Taylor is using from the general budget to the targeted allowance (B) comes to save the marked ruler and comes from the realization that the budgeted allowance according to the year of the transfer to the relevant arrangement, in which allowances spent (2013 including the disabled) in the following year, recording revenue and budget rent allowance provisions within the framework of the procedures and principles related to the process, Minister of finance is authorized to determine.
Article 7 other budget operations-(1) the President of higher education budget of 38.01.02.00-09.4.2.20-2-05.2--(faculty member training program) located at disposal within the scope of this Program, graduate education appropriations, higher education institutions, for use in the acquisition of goods and services, areas of study the students assigned numbers, and the remainder is paid through consideration of assessment. This amount is paid to suppliers on the one hand, the higher education institution against (B) marked ruler comes to the self, on the other hand, (A) the relevant higher education institution authorized to save the marked ruler of appropriation.
(2) 4/11/2547 dated 1981 and the first paragraph of article 43 of the law on higher education (d), 44 58 46 6th, 3rd, Pearl, additional 25, article 27 of annex 26 and additional with 19/11/1992 and in accordance with the law No. 3843 article 7 the amounts charged and other income, higher education institutions are not saved as private income to the budgets and special allowance. The charged this amount and income to the relevant higher education institution of budget revenue. The amounts recorded in the relevant higher education institution that budget allocated according to their realization placed appropriations, income.
(3) the relevant higher education institution in budget revenue (A) marked the fourth-level functional classification arrangement on the targeted appropriations between (09.6.0-Training subsidiary services function the appropriations under self income distinguishing between money transfer) shipping.
(4) the Minister of finance;
a Department of national defence), the General command of gendarmerie and Coast Guard gendarmeries or rented to foreign countries and international organizations, or the fulfillment of a service used in land, sea and air transport, (b) a lease or fee amounts received from) the Turkish armed forces instructed in learning and training institutions and training foreign officers, noncommissioned officers, or they go to suppliers in Exchange for State sooner of the amounts paid to the General Directorate of Police Education and training institution c) instructed and trained in foreign students and staff expenses related to Exchange States or international organizations by the amount paid, pursuant to an agreement with the NATO authorities d) replacement will be paid for the maintenance and repair of the airports amounts, to be used for the same purpose on the one hand, general budget revenue, on the other hand, will open the special arrangement in the administration budget written above, the appropriation to the amount of the allowance and thus to save in the next year to hand over portions of that waste.
Financial control provisions article 8-(1) Act No. 5018 attached (I) and (II) in the public administration of the ruler;
a) provided that the stay limited to Incidental nature jobs during the year does not exceed one month periods of service to be purchased or payments to persons to be executed, in accordance with the Relevant Regulations of part time b) service payments to people who purchased, c) 5/6/1986 Law No. 3308 dated in accordance with article 25 of the law on vocational education, apprenticeship and vocational training in enterprises interested in students who saw payments dated 7/14/1965, ç) and the civil servants Law No. 657 of article 4 (C) of clause is run in accordance with the temporary personnel payments , their budgets (01.4) located in the economic code allowances to exceed and composition containing the code of the aforementioned economic cannot be added to the appropriations, budget composition of the other (this includes the economic code of transfer between organized with the first paragraph of article 6 (b) except for transfers within the scope of) allowances cannot be transferred and cannot be the top spending allowance. However, due to the customization applications job contracts annulled article 4 of Law No. 657 of (C) clause within the framework of the provision of the aforementioned will be employed in public administration personnel should be made of this composition that contains economic code academic fee amounts that are needed to convey to the relevant arrangement is authorized the Minister of finance.
(2) is connected to this law (T) trucks, which are located in the marked ruler but is urgent and must be exclusive relevant buddy from the Council of Ministers upon the proposal of the Ministry can be obtained with.
(3) Act No. 5018 attached (I) and (II) located in public administration, no. ruler permanent workers with 4/4/2007 and no. 5620 run by temporary workers, their budgets (01.3) (02.3) composition containing economic codes to exceed the allowances issue and/or duration of employment. These workers will be born of a collective labour agreement regarding obligations and severance payments, minimum wages and social insurance contributions will occur due to the increase of the budget of the Ministry of Finance Personnel deficiencies Charges allowance Coverage Allowance Allowances "and" Replacement "in the appropriation of organized transfer shall be made affordable. To this paragraph except as specified economic code (this transfer between the economic codes codes for units from shipping are excluded) in no way certain that other arrangement of the budget, such as transfer of appropriations labor costs and more work and/or overwork costs cannot be paid, too. To transfer the appropriation of this paragraph to restrictions, provided that the transfer has to be done of his own budget arrangement does not apply to TÜBİTAK.

(4) Act No. 5018 attached (I) and (II) the expenditure of the public administration Act No. ruler officials, permanent workers are run according to law No. 5620 with temporary workers more money according to the stipulated allowance will exceed this allowance to work programs using much term work and/or more the next year to make more work and study and/or work left are responsible for debt due to rmamakla. Earthquake, fire, flood, floor shift, rockfall, avalanches and other disasters in accordance with the decisions of the Council of Ministers instituted more studies to be done more work with the cost depending on the debt will be held for suffers of shipping are excluded for more work and/or overwork cost cannot be in any way for their appropriation transfer.
(5) general public administrations under budget and special budget administrations by international agreement, in accordance with the laws and decrees member of international organizations, international organizations, other than the payment required the approval of the Ministry of Finance in respect of the supply of you from receipt shall not be a member and participate in the share cannot be any payment under the name of membership dues.
(6) the Ministry of economy and Treasury, the Undersecretariat of international treaties, laws and decrees relating to international organizations on behalf of the Republic of Turkey is a member of the operations (including the share of payments join) the fifth paragraph shall not be applied.
(7) the Central Government operated public administrations within the scope of education and recreation facility, Guest House, child care centers, kindergartens, sports facilities and other social facilities expenses, revenue from the operation of these facilities exclusively from. In these places, with working capital and Central Government budget funds to be paid free by 2014 for the first time been given new staff to be employed.
The THIRD SECTION Capex Provisions, local administrations and Funds investment spending article 9-(1) the investment Program of 2014 additional investment in projects outside the ruler to any project spending. In the projects and this ruler allowance has been granted projects as a batch to the years covered by the sarî job (installed capacity of 500 MW on the dam and HEPP projects, Gebze-Haydarpaşa, Sirkeci-Halkalı Commuter Rail Line and railway Bosphorus tube Crossing construction project, transport, shipping and communications will be held by the Ministry of light rail transportation systems and subway construction projects and other railroad construction vehicle projects with excluded) or working for the project before it can begin in 2014 2014 investment allowance , cannot be less than 10 percent of the cost of the project. This renders the remaining project under there and when it is necessary to Implement projects 2014 Programme, Coordination and abided by the decision on principles and economically lets first of all institutions can be revised by stay in the investment allowances.
(2) the Central Government within the scope of the public administrations, as in allowances given by public investment program annual project machinery-equipment, major repairs, maintenance-renewal, complete with software and hardware projects with subprojects from detail programs, tadat and related to non-aggregated projects Implementation in 2014 Programme, Coordination and decision on economically lets principals apply.
(3) the Central Government budgets of public administration within the scope of the investment projects will be held in relation to allowances, adding speed and transfer operations Of the coordination and the implementation of the programme of the 2014 Year economically lets the resolution according to the principles and procedures contained in the investment program will be associated with.
(4) new year Investment Program within a year in additional investment must be the ruler changes applying to the 2014 Programme co-ordination and procedures contained in the resolution, That economically lets are complied with.
Local administrations related to the transactions article 10-(1) the Ministry of finance budget;
a) 12.01.31.00-06.1.0.07-1-05.2--located at the disposal to the 13/1/2005 and in accordance with law No. 5286 transferred personnel to handle the special monthly and all kinds of other financial and social rights payment to meet the special provincial administration, b) 12.01.31.00-06.1.0.08-1-07.1--located in the villages, Infrastructure Support organization to the project (KÖYDES) under the village infrastructure needs of special provincial administrations and/or villages services units , c) 12.01.31.00-06.1.0.09-1-07.1--located in the appropriation, water Sewage disposal and infrastructure project (SUKAP) within the scope of municipal drinking water and wastewater projects of provincial Bank to perform the remainder of the assessment can be obtained by Anonymous Company. SUKAP need to be within the scope of general public administration under budget in the budget, or to a special budget appropriations can be transferred to the administrative budget. The scope of this paragraph shall be made to the relevant administration Treasury aid cannot be put onto haczedilemez and injunctive relief.
(2) the first paragraph (a) of the California Penal Code payment according to the procedures and principles related to the Interior Ministry and Finance Ministry are determined together by.
(3) the first paragraph (b) and (c) located in the appropriations, following the determination of investment Program of 2014, KÖYDES for the project on the basis of the provinces; SUKAP is for the municipalities on the basis of distribution, disbursement, monitoring and control procedures and principles related to the Supreme Planning Board will decide.
(4) a legal entity in accordance with law No. 6360 removed the special provincial administration of provinces, municipalities, special provincial administrations in question in 2013 with equity investment amounts for the purpose of training and health for not less than three quarters, each level government schools, construction, maintenance and repairs for the realization of investment projects in the health investment expenditure. This expenditure, Ministry of national education and the Ministry of health, the suppliers on the basis of the plan for the metropolitan municipality will be held between Governor protocols with ongoing construction projects priority based on the delivered object of purification. Completed projects are handed over to the relevant Ministry that works free of charge. In this context, the question of investments will be utilized within the Governor's Office is done through Metropolitan belediyelerince, on the one hand, the amounts transferred in the general budget (B) marked ruler, on the other hand, the Interior Ministry recorded about arrangement of budget appropriations to save, the following year, the unused amounts of the dependent child allowance to rent revenue and the budget allowance is authorized the Secretary of the Interior to save.
Funds related to the transactions article 11-(1) the Turkish Armed Forces in accordance with strategic target plan required the provision of modern weapons, tools and supplies for Defense and NATO will be held with infrastructure investments will be held in the year expenses; 7/11/1985 and law No. 3238 established defense industry Support Fund resources are put into the budget appropriations for this purpose and shall be evaluated with the same and shall audit opportunities other defense industry Executive Committee to be determined within the framework of the principles.
(2) Department of national defence, General command of gendarmerie and Coast Guard Commander with the first paragraph of existing appropriations allocated budget in accordance with the provisions to be determined amounts; General Directorate of budget allocated to grants available through the safety of aircraft and helicopters, unmanned aerial vehicles (UAV), Flight Simulator and electronic warfare (HEWS) amounts that are related to the project; Turkey General Directorate of border and Coast health budget allocated to this current allowance with a Headquarters budget amounts for the purchase of motorboats of the recorded allowance; General Directorate of budget is allocated with existing forest allowance amounts for the purchase of Helicopter Project; General Directorate of mineral research and exploration budget is allocated from existing appropriations with the research vessel for the reception of amounts; related services to support the defense industry Fund to pay interest to perform in accordance with the National Defense Minister, Interior Minister, Minister of health, Minister of water Affairs and forestry or energy and natural resources Minister.
(3) defense industry Support Fund will be invested in the Treasury General budget revenue amounts on the one hand, on the other hand, the Ministry of national defence related arrangement of appropriation and budget last year to hand over Finance Minister is authorized the appropriation balances.
(4) in accordance with the laws of the relevant years budget, predicted that the execution of projects for the defense industry Support Fund from the transferred amount unused parts, defense industry Support Fund to the general budget of the central accounting unit account of administration; in the accounting unit handle special budget account and the relevant administration (B) to the marked ruler. Amount of income are equivalent to the corresponding administrative budget appropriations in the general budget to save the Administration's Finance Minister, is in special budget administration is authorized to handle specific budget. The Ministry of national defence, General command of gendarmerie and Coast Guard command in the Administration other than allowances associated with the record year investment program.


CHAPTER FOUR loans guaranteed by the Treasury and external debt to Various Provisions limit borrowing and debt with üstlenim commitment to limit the operations regarding article 12-(1) in 2014, 28/3/2002, and Regulation No. 4749 public financing and debt Management About to be provided according to law; guaranteed loans limit opportunities and external debt cannot exceed $ 3 billion.
(2) the first paragraph of article 1 (a) 1% of initial appropriations determined by ikrazen special arrangement until the State domestic borrowing stock can be exported.
(3) Law 8 of 4749 in 2014/A to be provided by Undersecretariat for Treasury debt in the framework of article üstlenim shall not exceed Us $ 3 billion commitment.
Income and expenses relating to the other provisions of article 13 (1) 22/2/2005 and the provisions of article 51 of Act No. 5302 special provincial administration under the first paragraph of subparagraph (f) with 3/7/2005 and Article 68 of Act No. 5393 Municipality the first paragraph of article (f) in accordance with the special provincial administrations and municipalities require advanced technology and large amount of funding by the Council of Ministers upon the proposal of the Ministry of infrastructure investment in Development projects that are considered to be made for borrowings , the first paragraph of article 51 of the law No. 5302 (d) with the first paragraph of article 68 of the law numbered 5393 (d) including interest calculated under subparagraph calculation is included in the debt limit. However, special provincial administrations, municipalities and their affiliates with more than 50 percent of the capital they have companies by the European Union within the framework of financial cooperation with pre-accession financing of projects supported for borrowings, are multilateral investment and Development Bank directly or provincial Bank joint stock company made through borrowings under SUKAP for the job to be executed with the Provincial Bank joint-stock Company borrowing made of that debt limit fail to comply with the requirement shall not be required.
(2) export credit Bank of Turkey, incorporated political risk will make the charge and the scope of the Bank's activity corresponding dividend amounts and exceptional kârlarından Treasury reserves all or part of, the Bank will take the political risk and/or may be deducted to the outstanding capital. The Undersecretariat of Treasury is connected to the offset process in question. the Undersecretariat of Treasury offset operations upon the proposal of the relevant State to register their accounts according to the nature and the amounts corresponding to these operations comes from the budget, on the one hand, on the other hand, in the event of the Undersecretariat of Treasury budget related allowance is authorized the Minister of finance to save.
(3) the annexed budget administrations before the 2006 Law No. 5018 overall budget of pensioner incomes, the institution specified in the relevant legislation of the general budget is charged as income.
(4) 4/12/1984 of Turkey no. 3096 Electric Co. electricity generation, transmission, distribution and Organizations other than Trading within the scope of the law on the appointment with, of course, when resources and revenues derived from the operation of rights of general budget revenue is recorded.
Entry into force article 14-(1) this Act enters into force on 1/1/2014.
Execution article 15 (1) of this Act;
a Grand National Assembly of Turkey-related provisions) Turkey speaker of the Grand National Assembly, b) Presidential-related provisions of the Presidential Secretary-General, c) the President of the relevant provisions with the Presidency of the Court of accounts, c) overall budget within the scope of the provisions of the relevant public administrations related Ministers and Minister of finance, d) special budget administrations of affiliated or is related to the provisions pertaining to Ministers and Minister of finance, to the provisions of the regulatory and supervisory institutions regarding) their boards and/or heads of institutions any other provision of the Finance Minister, f).