Azerbaijan changes rules for spending agencies’ off-budget funds

Azerbaijan has changed the rules governing the use of off-budget funds by organizations financed from the state budget.

“Operative Information Center-OMM” reports that this is stipulated in a decree amending Decree No. 789 of Sept. 10, 2026, signed by President Ilham Aliyev, “On additional measures regarding the targeted budget funds established within the state budget and the use of off-budget funds by organizations financed from the state budget.”

Under the amendment, off-budget funds held by organizations financed from the state budget may be used only to strengthen the social protection of their employees. The rule does not apply to the Ministry of Internal Affairs, the State Customs Committee or the State Tax Service under the Ministry of Economy.

The change removes a previous restriction under which such social-protection spending could cover only employees who did not hold administrative or auxiliary positions under the Law on Civil Service.

The deadline for preparing relevant proposals and submitting them to the President has also been extended from one month to three months.

The effective date of the relevant provisions has changed as well. Clauses 1.1 and 1.3, which were previously due to take effect on Sept. 1, 2026, will now take effect on Oct. 10.