INTER-MINISTERIAL CIRCULAR No. 38/TTLT/TC-TCCBCP of June 25, 1997 guiding the financial and budget management tasks and organizational structure of the financial management bodies attached to local administrations at different levels.

The provincial/municipal Financial and Pricing Services are specialized agencies attached to the People's Committees of the provinces and cities directly under the Central Government, which shall assist such People's Committees to exercise the State management over finance and prices according to the latter's tasks as prescribed by law.

The Financial and Pricing Sections of districts, provincial capitals and towns are specialized agencies attached to the district People's Committees, which shall assist the district People's Committees to perform the task of financial and budget management within their respective localities according to the assignment by the State.

The Financial and Pricing Boards of communes, wards and district towns under the People's Committees thereof shall assist the latter to excercise the financial and budget management according to the State regulations and the guidances and directions of the higher-level financial bodies.

The Circular also provides guidances on the financial and budget management tasks, organizational structure and staff of the above-said financial management agencies.- (Summary)