IT ' S SMART

The state budget accounting guidance applies to the unreimbursable aid provided by the Ministry of Health.

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Base of Protocol 63 /2012/NĐ-CP August 31, 2012 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Health;

Base of Protocol 131 /2006/NĐ-CP 09/11/2006 of the Government on the Promulonation Of Management Statute and the use of official development assistance;

Base of Protocol 93 /2009/NĐ-CP October 22, 2009 of the Government on the Department of Management Regulation and use of foreign government aid;

The Digital Base. 225 /2010/TT-BTC December 31, 2010, the Ministry of Finance provides a state financial management system for non-reimbursable foreign aid of state funds.

On the recommendation of the Chief of Planning-Finance, the Chief Legal Officer;

The Minister of Health for the Ministry of Health issued the Information Administration of the state budget applied to the non-reimbursable aid provided by the Ministry of Health.

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

1. This information instructs the accounting of the advance, use, payment of advance capital, and the collection of state budgets applied to the non-reimbursable aid provided by the Ministry of Health.

2. The state budget accounting for programs, funding projects by capital development support (ODA) of preferable loans, ODA unreimbursable in programs, loan capital projects, and mixed-loan resources are not in the scope of the treatment. Uh, this is Smart.

What? 2. Subject applies

This information applies to agencies, organizations, individuals with regard to management and use of unreimbursable aid provided by the Ministry of Health, including:

1. The agencies, units belonging and subordinated to the Ministry of Health.

2. Project management boards established by the Ministry of Health, program owners, projects, non-project aid owners administered by the Ministry of Health.

3. Association organizations, social unions that operate in the medical field are established under the Digital Agenda. 45 /2010/NĐ-CP April 21, 2010 the Government provides for the organization, operation, and management of the Ministry of Health Management.

What? 3. Mathematical Principles

1. The non-reimbursable aid provided by the Ministry of Health stated at this Notice in the revenues of the state budget, which must be fully accounted for, promptly into the state budget as defined by the State Budget Law.

2. The state budget accounting for non-reimbursable aid was made with the Vietnamese currency.

What? 4. Explain the word

In this Information, the words below are understood as follows:

1. The non-reimbursable aid provided by the Ministry of Health is the aid of money, by the presence of foreign funding to Vietnam without reimbursable support for the implementation of development, humanitarian or funding goals for scientific and technological activities. in the medical field that has been approved by the Ministry of Health at the Digital Decree 131 /2006/NĐ-CP 09/11/2006 of the Government enacted the Management Regulation and uses the official development assistance and the Digital Protocol. 93 /2009/NĐ-CP October 22, 2009 by the Government of the Government of the State Administration of Management and use of foreign non-governmental aid.

2. The quarterly temporary payment report is the text due to the programs, the quarterly planning project based on the aggregation of pre-funded activities at the project, in accordance with the commitment, agreement with the sponsor and located in the document, the project document was published. The Ministry of Health approved, ensuring sufficient temporary payment conditions under the provisions of the law.

3. Authentication of the accuracy, valid on the response payment report is the Department of Health for metrics issued by the programs, the project recommended that the payment of payment with the flow of funds located in the annual financial plan or operating expenses bill has been given by the Ministry of Health. approval and confirm the aid by the C3-HD/XNVT "Record of the Aid of the Money", Digital Information 225 /2010/TT-BTC December 31, 2010 by the Ministry of Finance to rule the state financial management system for non-reimbursable foreign aid of state budget revenue (The following is called Digital Information). 225 /2010/TT-BTC).

What? 5. Building the annual financial plan and project operational expenses.

1. Annual Financial Plan:

a) The annual financial plan is the financing of the aid financing, the supply capital and other capital sources according to the regulation. Every year, the units have to plan a financial plan under the prescribed pattern at Annex 1 issued by this Smart, which represents the contents of each component, each of the activities of the project, in accordance with each source of funding, capital, and source. Different.

b) The Ministry of Health will approve the fiscal year ' s fiscal plan and authorize the self-browsing unit to spend each specific activity before the implementation of the implementation. The annual financial plan is approved as the basis for programs, solutions projects, accounting bars, and implementation of the accuracy and validation of the unit's advance payment reports.

2. The operational expenses bill is a draft bill based on the basis of the cost and cost basis in the approved year's financial plan. In the case of units that have not been approved by the Ministry of Health for fiscal year, prior to the deployment of operations, the unit must set up a provision in accordance with the prescribed pattern at Annex 2 issued by this Information, the Department of Health, as the basis for the solution. the bank, the payment bar, the implementation and validation of the accuracy of the unit ' s advance payment reports.

Chapter II

SPECIFIC REGULATION

What? 6. State budget accounting for money-backed aid in the form of direct support to state budgets or industry-backed support, the sector of the United States.

The accounting process, the state budget is carried out in accordance with Section 1, Section 2 Article 10 Digital Information. 225 /2010/TT-BTC.

What? 7. The state budget accounting for grants in money provided by programs, the project of the Ministry of Health directly managed by the Ministry of Health.

1. quarterly, after receiving the Finance Ministry ' s announcement of the record count, which records the advance on the funds of money for the Ministry of Health, within the five work days since the date received notice, the Ministry of Health will have the text message back to the programs. The project under the prescribed pattern at Annex 3 issued with this message to keep track of the payout payment.

2. Slowly 15 days after the quarter end, the unit must conduct a total synthesis of certificates from spending in the quarter eligible for the payment payment, the report recommended a temporary payment offer for money aid in the quarter, sending the Ministry of Health (Planning-Planning). Finance) to confirm the advance payment for the program, the project.

The document serves the confirmation of the program ' s advance payment, the project includes:

a) The table of prescribation payments according to the specified template at Annex 4 issued by this message;

b) The photocopy of the fiscal year or bill plan is approved by the Ministry of Health;

c) The photocopy confirmed the aid by the C3-HD/XNVT "The affidavit of the money aid" issued in accordance with the Digital Information 225 /2010/TT-BTC.

3. Within the 5 working days, the Ministry of Health conducts inspections, screenings, and validation of the accuracy of the budget lines, the line of activity on the response payment report issued by the units compared to the financial plan or the approved details were approved; copper. the time of the synthesis, sending the Ministry of Finance to set up a "Certificate of Procurement Payments on Record, writing," details for each project, sending state coffers to the accounting from the advance to the entity.

4. After receiving the "Certificate of Procurement Funding in funding, which notes" from the Ministry of Finance, within the 5 working days, the Ministry of Health will have the text message back to the prescribed units at Annex 5 issued by this message to be issued. We're looking for the aid.

5. The duration of the program, the project offering the payment payment in the year is not slower than the regulatory adjustment deadline for the state budget under the current regulation.

6. End of the state budget adjustment period, the amount of money funded by money that has netted the budget, records the advance for the unit but not yet either an unpaid or yet unemployed payment will be transferred to next year after the regulatory payment by statute or is used next to the sponsor ' s regulation.

What? 8. State budget accounting for the aid of goods, supplies, equipment, and equipment.

1. quarterly, after receiving the Finance Ministry ' s announcement of the number of records, record the state budget of the state of aid with an item of goods, supplies, equipment, within 5 working days, the Ministry of Health will inform the units to monitor the decision. Use the aid of an animal aid.

2. The state budget accounting guidelines stated above only applicable to imported goods or purchases in the state by direct sponsor of procurement and transfer to units of use. For goods, supplies, equipment obtained by imported units or purchased from the aid source by money, when confirming the aid, the units needed to mark the item "Offer not the state budget accounting for the affidavit confirming this aid" to the Ministry of Finance. It ' s not exactly the mathematical fusion of the aid of the aid of the artifacts and the relevant money.

What? 9. The state budget accounting for the aid with the artifacts used for basic construction work in the form of aid "Hand-to-hand" aid.

1. quarterly, after receiving the Finance Ministry ' s announcement of the record number, record the state budget response to the aid by the artifacts used for the basic construction work in the form of aid "Hand of the Hand", within 5 days of employment. The Ministry of Health, the Ministry of Health, will inform the units to monitor, the synthesis of the operation when the building is completed.

2. After the completion of the completed work and the delivery desk, the units assembled the declaratory papers confirming the aid and the documents, the other related evidence to the construction of the work to establish a "Project Completion Project Decision Report" specified in the Digital Information. 19 /2011/TT-BTC February 14, 2011 of the Ministry of Finance regulations on the decision to be completed by state capital, sent to the Ministry of Health (Financial Planning) to serve as the basis of the Finance Ministry making a valid response to the value of the aid to the recipient.

What? 10. State budget fusion adjustments

1. The regulation of state budget accounting is conducted regularly during the year to arbiter the difference between record numbers, record state budgets with actual decisions using foreign aid.

2. The regulatory process and the deadline to adjust the record amount, record the annual state budget stipulated at Clause 2, 3, 4, 5 Articles 11. 225 /2010/TT-BTC.

What? 11. Report Mode

1. The quarterly periodic and at the end of the year, the units conduct a number of state budget accounting data with the Ministry of Health, which makes accounting key procedures, setting up a quarterly, five-and-a-year decision to submit to the Ministry of Health (Financial Planning) according to the current regulation.

2. The Ministry of Health checks, which treats the state budget accounting data, figures on the quarterly decision report, the year of the composite units and send the Ministry of Finance in accordance with the specified time of regulation.

What? 12. Accountability of agencies, units in the accounting of the unreimbursable aid state budget led by the Ministry of Health

1. The responsibility of the unit using aid:

a) Accept of the regulations on the regime of financial management in accordance with the state's existing regulations and the guidelines of the Ministry of Health at this Information;

b) The following document content, the project document was approved, the right target, the right object, and the responsibility for the legitimacy, valid on the bills, the proof of the economics of the economics of birth;

c) Set up the correct quarterly temporary payment payment report to the Ministry of Health to send the Ministry of Finance as the state budget accounting procedure;

d) The head of the units using the aid is responsible:

-Decide to spend on the regime, standards and levels within the scope of financial planning or state budget expenditures granted by competent authority;

-Management, using a program budget, the project in accordance with the correct mode, standard, cost, purpose, savings, efficiency.

2. Responsibility of the Plan-Finance, Ministry of Health:

a) The implementation of the implementation of the process of validation of payment and recording, the record of the state budget on the non-reimbursable aid provided by the Ministry of Health;

b) Notice the amount of the advance funding, the number of temporary payment payments has been recorded, which notes the units to monitor the decision to use aid;

c) Perform the confirmation on the advance payment reports of the programs, projects, units; and more.

d) Regular or sudden examination of the acceptance of the state's existing financial management regulations and the guidelines in this Notice in units using the unreimbursable aid provided by the Ministry of Health.

Chapter III

EXECUTION CLAUSE

What? 13.

It has been in effect since March 15, 2013.

What? 14. Organization

The Plan-Finance has the responsibility of presiding, in coordination with the Bureau, the Bureau, the Directorate General and the relevant units organizing the guidance, direction, inspection, inspection of this information.

In the course of execution, if there is difficulty, entangrium or related arise, recommend agencies, organizations, individuals with reports to the Ministry of Health (Financial Planning) to promptly review, solve.