The past in the Ministry of Finance, and it looked into this matter, so it collected the expenditure items for the collection of departments and houses in a logical classification. Many details that are not important were omitted, and the settlement of services between departments and ministries was also deleted. The value of revenues and expenditures increased with a clear increase, and the smooth running of financial affairs was ensured. The only exceptions were some services of a commercial nature, such as railway and telegraph workers, which were kept as they are now. Another great reform is that extraordinary expenditures, which were previously accounted for against the reserve, are now included in the ordinary budget, placed under each department's expenditure as "new works," and the necessary appropriations and other items are included. Previously, they were listed as special appropriations. Non-ordinary revenues, such as land sales, are also now included in the general budget. "This adjustment is the final link in a series of adjustments that the Egyptian budget has undergone for clarity and transparency. For the first time, it now appears simple and organized. All estimated government revenues and expenditures for the coming fiscal year are summarized in the simple statement attached to this memorandum. The reserve fund no longer has an extraordinary budget; it is now merely a reserve fund that increases or decreases according to the surplus or deficit in the revenue and expenditure balance at the end of the year. "Until now, it was customary at the end of each year to carry forward any unspent balance of appropriations opened for extraordinary expenditures. This was not to the benefit of those who incurred them, as their requests were limited to the amounts actually spent during the year. They always requested more than they needed, and this practice was detrimental to financial order, preventing the Ministry of Finance from accurately estimating total annual expenditures. However, including extraordinary expenditures in the budget will eliminate this discrepancy between revenues and unspent amounts at the end of the year, similar to all appropriations. Appropriations will be limited to the amount needed for the year. Works that cannot be completed in one year will require new appropriations in the following year, thus facilitating the monitoring of these works and the annual adjustment of their estimates if necessary. "Since the appropriations opened from the reserve fund for extraordinary expenditures in past years greatly exceeded what was necessary for these works, their exclusion from the ordinary budget led to a severe overestimation of revenues. We overlooked the fact that the net increase in the ordinary budget was much higher than estimated. However, the new budget format requires careful estimation.