131

https://legaladviceme.com/legislation/120/uae-constitution-of-united-arab-emirates 29/34 8/17/2019 The Constitution of the United Arab Emirates - Legal Advice Middle East All expenditure not provided for in the budget, all expenditure in excess of the budget estimates and all transfers of sums from one part to another of the Budget must be covered by a law. Notwithstanding the foregoing, in cases of extreme urgency, such expenditure or transfer may be arranged by decree-law in conformity with the provisions of Article (113) of this Constitution.