Circular 08/2013/tt-Btc: Guidelines Apply To State Accounting System  The Information Management Of The Budget And Treasury Services (Tabmis)

Original Language Title: Thông tư 08/2013/TT-BTC: Hướng dẫn thực hiện kế toán nhà nước áp dụng cho hệ thống  thông tin quản lý ngân sách và nghiệp vụ kho bạc (TABMIS)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
FINANCE MINISTRY
Number: 08 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 10, 2013

IT ' S SMART

The manual implementation of the state accounting applied to the system

Treasury management and business management information (TABMIS)

______________________

State Budget Law Base 01 /2002/QH11 December 16, 2002;

Number of Accounting Rules. 03 /2003/QH11 June 17, 2003;

The Digital Exchange Act. 51 /2005/QH11 November 29, 2005;

Digital Information Technology Base 67 /2006/QH11 June 29, 2006;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base of Protocol 128 /2004/ND-CP on 31 May 2004 of the Government on the regulation of details and guidelines for the implementation of several provisions of the Accounting Law applicable in the field of state accounting;

Base Decision Base 108 /2009/QĐ-TTg The Prime Minister's Office on August 26, 2009, on 26 August 2009, the Prime Minister's Office of the Government of the Government of the Government of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance of the Ministry of Finance;

At the suggestion of the Director General of the State Treasury;

The Minister of Finance issued the Information Administration implementation of the state accounting applied to the Budget and Treasury Management Information System (abbreviated as TABMIS), as follows:

Chapter I

GENERAL REGULATION

What? 1. The scope of application of state accounting applies to TABMIS

This information applies to the following units:

1. Units in the State Treasury System (KBNN);

2. Financial agencies, including: Ministry of Finance (Cases, Department of Finance to participate in the regulatory management process of state budget allocation management); Department of Finance of the provinces, municipalities of the Central Committee; Financial Chamber of districts, districts, towns;

3. The units of the expected level of TABMIS participants;

4. Other units have dealings with KBNN.

What? 2. The object of state accounting applies to TABMIS

1. Money and money equiprights;

2. The revenues, state budget expenditures (NSNN) by budget levels, the receivship, the other financial funds of the State;

3. NNNN loans and loans;

4. In and out of the KBNN system;

5. deposits of units, organizations, individuals at KBNN;

6. NSNN grants;

7. Proposition and allocate cost of grants;

8. Short-and long-term financial investments;

9. State assets are managed at KBNN.

What? 3. State accounting content applies to TABMIS.

State accounting applies to the Budget and Treasury Management Information System which is the collection, processing, inspection, monitoring, analysis and provision of information about: The situation of allocation of the NSNN funding; Conformation, State Budget; Situation and Management. Loans and repayment of NSNN loans; State assets run by KBNN and KBNN business activities. The collection and information processing of state accounting applied to the TABMIS must ensure timely, full, accurate, continuous, continuous, and systematic.

What? 4. The state accounting apparatus applies to TABMIS.

The State Treasury of the State Department organizes the accounting apparatus and the implementation of accounting work; the Financial Authority of the Level, the reserve unit of the TABMIS participants is responsible for organizing the apparatus to carry out accounting work according to the job process in accordance with the office. The task was delivered by the State Budget Act of December 16, 2002, the Accounting Law on 17 June 2003, the Electronic Exchange Law on November 29, 2005, the Information technology Act of June 29, 2006, and the provisions of this Information Act.

What? 5. The mission of state accounting applies to TABMIS

1. Collation, record, process and manage data focused throughout the system on the management situation, allocation of cost-budget expenditures; Implementation of the implementation, NSNN levels; loans and repayment of NSNN loans; KBNN-based assets. management and KBNN business activities, including:

a) Proposition of the State Budget;

b) The revenues, the NSNN levels;

c) The loans and situations that pay the debt of NSNN;

d) The financial capital, the source of the purpose;

e) The deposit of organizations, individuals or individual names (if any);

f) The types of capital with money: Cash, bank deposits, money equippoints;

g) The advance, loan, loan recovery and other capital of KBNN;

h) The national assets, precious metals, precious stones and other assets are in the management of KBNN;

i) The transaction activities, payment in and beyond the KBNN system;

l) Other career activities of KBNN.

2. Control the acceptance of financial management, payment mode, and other regimes, other regulation of the State in relation to the collection, the state budget, borrowing and repayment of the NSNN's loan and the KBNN transaction activity within the mission range, the power of KBNN.

3. Accept the financial reporting regime, report of regulatory accounting by regulation; Provide full, timely, accurate figures, the necessary accounting information, as required on the extraction of information, the basis of accounting data on TABMIS under the devolve and distribution of information. regulation of data mining, exchange, and provision of information between units in the Finance industry with regulatory related units; Ensure that the provision of timely provision of accounting information serves the management, run, state budget decision, business, and business. management of debt and operating career operations of the financial institutions and KBNN systems.

What? 6. Record method

The accounting logging method applied to TABMIS is a "double-writable" method. The "single-log" method is applied in each case by specific regulation.

What? 7. Unit in accounting

The currency used in accounting is the Vietnam coin (the national sign is "e", the international sign "VND"). Foreign currency accounting must record the currency and the regulation of the Vietnam currency at the rate specified by the Ministry of Finance at the time of the accounting. In the specific case, if there is another valuation of the state agency with authority, then the accounting is done according to that regulation.

The unit currently used in accounting is the official measurement unit of the State (kg, female, con ...). For valuable artifacts, the value of the value is calculated at the convention price of 1 VND for 01 units of the unit as a unit. The necessary case is used in addition to other measurement units that are consistent with specific regulations in management work.

What? 8. Text, numb, and rounded method

1. The spelling used in accounting is Vietnamese. The use of foreign language evidence from accounting must be used in both Vietnamese and foreign languages. The case of accounting from accounting, invoices, accounting documents using foreign language must have the confirmed translation of the state agency with an attachment authority.

2. The number used in accounting is the Arabic numb: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; after the digit number one thousand, million, trillion, trillion, and billions must set the dot (.), after the order of the unit number.

3. When a financial report or public report publicly uses a reduced currency unit, the accounting unit is rounded the number by:

-To the Vietnamese: The following digit in the number of units of the currency shortened if the year (5) or 5 (5) becomes more than one (1) unit; if less than five (5) does not count.

-For the foreign currency: The decimal digit of the thousand (3rd digit after the decimal point), if the year (5) or 5 (5) becomes more than one percent (1%) of the unit; if less than five (5) does not count.

4. The case for the exchange rate of foreign currency, for the amount of money in the Vietnamese Plain has been regulated, the method of rounding the number is also done by regulation at point 3 of this.

What? 9. Accounting.

1. The state accounting applied to TABMIS consists of: monthly accounting, year accounting, and editage.

1.1. The monthly accounting period is calculated from January 1 to the end of the last day of the month (calendar).

1.2. The year's accounting period (accounting dating) is a time calculated from January 1 to December 31.

1.3. The editalum was a period of time for the accounting and adjusted of the previous year's budget revenues following the end of December 31. The mathematical fusion paper, the last year's budget on an orthopefactor that had a valid date of 31 December 31 years ago.

2. The accounting period is applied to lock up accounting and set up financial statements as specified in this Information. The General Director General KBNN rules open rules, closing the accounting on TABMIS and guiding the course and reporting by other wonders serving the specific management requirements.

What? 10. Checklist

1. Asset inventory is the balance, measure, measure, count of quantity; validation and assessment of the quality, value of the asset, the existing capital at the time of the audit to check, the reference to the figures in the accounting book.

2. KBNN units must check the assets in the following circumstances:

-At the end of the monthly plan, the year, before the financial statements;

-Split, split, merge, merge, dissolve, terminate operation;

-Occur fire, floods and other unusual damage;

-Review the property according to the decision of the competent state agency;

-Other cases follow the rule of law and at the request of the authority of the state authority.

3. After the asset inventory, the KBNN unit must first report a compilation results report. Where the difference between the actual data is checked with the number of records on the accounting book, it must determine the cause and must reflect the number of differences and the processing results in the accounting book prior to the financial reporting.

4. The inventory must reflect the true property, the source of the property at the unit; the founder and the sign report aggregation results are responsible for the inventory results.

What? 11. Inspector, check out accounting

1. Head, Chief Accounting Officer of KBNN units and other units participating in the TABMIS must strictly approve the inspection regime, test accounting for the subordinate unit and the unit internal unit, inspection operation, inspection of the upper level unit and the relevant authorities. State jurisdiction. The agency with the authority to inspect, audit the accountant must have the decision to inspect, check the accounting, which notes the inspection content, check, the inspection deadline, check and have the right to ask KBNN and other units participating in the TABMIS checked, check out. Team up, check out the inspection, check it out during the inspection, check it out. The Inspector of the Inspector, the accountant, is responsible for the results of the inspection, inspection, and conclusions in the editor's editorial, inspection.

2. The Chief, Accounting Officer of KBNN units and other units participating in the TABMIS are inspected, audits must provide a full supply of documents, certificates, books, bookkeeping metrics required at the request of the test crew and within the audit content range. We have to make a serious review of the recommendations of the audit team that are consistent with the current regime within our range of responsibilities.

3. General Manager KBNN guides the inspection regime, audits, the statute of control of state accounting in the KBNN system; the Minister of Finance issued an Accounting Test Mode related to other units participating in the TABMIS.

What? 12. Accounting Documents

1. The accounting document consists of: Information on paper and electronic data messages expressed in forms of accounting from accounting, accounting books, financial statements, KBNN transaction activity reports, quick reporting, audit reporting, audit reports, reports, reports, reports. audits and other documents are related to accounting. Accounting documents must be preserved, safe in KBNN units and other units participating in the TABMIS in the course of use and storage.

2. After the NSNN decision is approved by the National Assembly, the accounting document must be completed in disposition, categorising and entering into storage. The deadline of storing accounting documents by regulation at paragraph 1, Article 13 of this Information.

3. The stored accounting document was only made available when it was agreed by the Prime Minister, the KBNN unit Chief Accounting and other units participating in the TABMIS. Strictly prohibition of any provision of accounting documents outside the unit or carrying accounting documents out of the state accounting unit when not authorized by the Prime Minister's text, the KBNN unit Chief Accounting and other unit joined the TABMIS.

What? 13. The deadline of storing accounting documents

1. The duration of the retention of accounting documents is implemented by regulation at the Digital Protocol 128 /2004/ND-CP December 31, 2004 of the Government Regulation and guidelines take some of the provisions of the applicable Accounting Law in the field of state accounting.

2. The electronic accounting document stored in the form of electronic data message must fully meet the following conditions:

a) The content of that data message is accessible and used to reference when needed;

b) The content of that data message is stored in the same format that it is initiated, sent, received or in the framework for permission to accurately represent the content of that data;

c) That data message is stored in a certain way that allows for the identification of the initier, destination, date of sending or receiving data messages;

d) Content, the retention deadline for the data message is carried out by the rule of the law on the storage.

3. General Manager KBNN regulates the storage of accounting documentation applicable to units in the KBNN system; the Minister of Finance enacted the storage of accounting materials applied to other units that implement the TABMIS.

What? 14. News application to accounting work

The application of trust in accounting work must ensure strict approval, full of principles and requirements of accounting work, use and provide accounting documents in the form of electronic data in accordance with regulations at Digital Information. 103 /2005/TT-BTC November 24, 2005 of the Ministry of Finance on the standard guidelines and conditions of the accounting software and the provisions of the existing law.

Implementing the extraction, exchange, and provision of accounting data, reporting information with the agencies in the Finance industry and other units in accordance with the provision of the supply, exchange of information provided by the Ministry of Finance.

Chapter II

SPECIFIC REGULATION

Item 1

ACCOUNTING FROM ACCOUNTING

What? 15. Content of the accounting from accounting

1. Accounting documents are papers and materials, reflecting the economic, financial, and successful business, making the accounting records. . Accounting from accounting must be full of content primarily stipulated at Article 17 of the Digital Accounting Law. 03 /2003/QH11 June 17, 2003.

2. In addition to the specified primary content above, during the operation of TABMIS, the case needs a certificate from the accounting that may be added to the additional content (element) as defined by the General Manager KBNN.

What? 16. Prototype from accounting

The sample from this accountant includes evidence from the mandatory accounting and evidence from the manual accounting.

1. The sample from mandatory accounting is a special sample of value such as money, including: cheques, money receipts, toll tickets, fees, bonds, credits, fruit, sales of bills, and other mandatory samples. A certificate from the mandatory accounting by the Ministry of Finance or unit is authorized in print and published by the Ministry of Finance. The accounting unit must perform the correct pattern and contents of the evidence.

2. The prototype from the manual accounting is a form of accounting from the accounting by the Minister of Finance (or General Manager KBNN authorized by the Minister of Finance) on the form and content of the record. The accounting unit is allowed to establish evidence from a computer-based accounting but must ensure the correct pattern.

What? 17.

1. KBNN is used by electronic certification (including: the electronic evidence of KBNN, a bank certificate and related agency) to carry out the payment and accounting of accounting by the Government and the Ministry of Finance.

2. Electronic evidence is used as evidence from accounting when there are sufficient regulatory content for accounting from accounting and has been encrypted ensuring the safety of electronic data during processing, transmission, and storage. Electronic evidence is stored in objects that carry word (tape, disk, electronic storage devices, payment cards) that are preserved, managed as accounting documentation in the original form and must have sufficient equipment to query, use when necessary.

3. General Manager KBNN regulates the use of evidence from accounting in the form of electronic evidence in accordance with the provisions of the law.

What? 18. Transaction from electronics, certificate from paper

1. When needed, the certificate from the electronic can transfer to the certificate from the paper, but must meet the following conditions:

-Reflecting the integrity of the evidence from electronics;

-A separate symbol confirmed to have been converted from electronic evidence to paper.

-There's a signature and the name of the person who made the transfer from the electron to the certificate from the paper.

2. When necessary, the certificate from paper can be transferred to the electron certificate, but must meet the following conditions:

-To reflect the integrity of the evidence from paper.

-A private symbol confirmed to have been transferred from evidence from electronic evidence.

-There's a signature and the name of the person who made the transfer from the evidence from the electronic evidence.

3. When a paper from a paper is turned into a certificate from an electronic to the payment transaction, the certificate from the electron will have a value to perform a payment career, and then the certificate is only valid for monitoring and testing, without effect. transaction, payment.

4. When an electronic certificate has made a career in economics, the financier moves the evidence from paper, the certificate is only valid for accounting, tracking, and examination, without effect for transaction, payment.

5. The conversion of magnetic evidence from electronic or reverse evidence is done under the regulation of, use, control, processing, preservation and storage of evidence from electronic and certificate from electronic paper, simultaneously under the regulation of electronic transactions in the field. Financial sector, KBNN.

6 -From electronics. The transaction is not permitted. cancel , the cases of misregulation in electronic payment are specifically directed at the administrative parts of the case.

7. Electronic evidence has expired on the prescribed period, if no other decision by the state authority has jurisdiction to be culled. The destruction of the evidence from electrons is not affected by the integrity of electronic evidence, the unculled accounting document, and must ensure the normal functioning of the accounting information system.

What? 19. Electronic signatures

1. The electronic signature is a privacy key defined separately for each individual to witness the task, the authority and responsibility of the founder and the persons involved responsible for the safety and accuracy of the evidence from electronic; the electronic signature on the evidence from the patient. Electrons are valued as hand signatures on paper; individuals are charged with electronic signatures responsible for the secret of information about their electronic signature, which is responsible for the making of their e-signature.

2. General Manager KBNN specifically guidelines for establishing, coding, rotation, storing evidence from electronic data and extraction of electronic data in the KBNN system; regulation of the individual responsibility regime in the use and protection of evidence from electronics, electronic signatures in accordance with the following: true government regulations and the Ministry of Finance.

What? 20. Accounting from accounting

1. All economic, financial-related, NSNN and KBNN operations have been made up of accounting; accounting from accounting was only once for an economic, financial, and financial business.

2. Proposition of Accounting on a Computer

The accounting from accounting if established and printed on a computer must guarantee the contents of the evidence from the prescribed accounting at Article 17 of the Accounting Law and specified specific rules for each type of accounting by the current regulation.

3. Accounting from Accounting

a) On the accounting of the accounting from the specified paper on a paper must be fully written, clearly, precisely the content of the specified content; the writing on the certificate must be the same text, the explicit, fully expressed, the correct content of reflection, not removed; when writing must be used in the same way The ink, the ink, the ink does not fade; it is not written in red ink;

b) In terms of the amount of the amount and the letters on the evidence: The amount written in the letter must match the number of written amounts; the first letter must write the flowers, the remaining letters are not written in the uppercase; the writing and writing must be written. Repeatedly not to distance, write down the new line, not write down the line, do not overwrite the printed text; the blank must be cross-brick to be unable to repair, add the number or add the letter. The evidence was removed, and the repairs were not paid for payment and accounting records. When writing false to a printed certificate, it must be discarded by crossing false written evidence;

c) The date, month, year of the certificate must write by the number. The writing of the cheques, the writing of the date, the writing of the writing, the year written by the number;

d) A set of multiple contacts must be created once for all of the following together with a computer, a typewriter or a charcoal cage. The special case must be multiple contacts but cannot write once all the evidence can write twice but make sure to unify all the content on all the evidence.

e) The accountant is not receiving the evidence from the correct, invalid, valid transaction unit; at the same time instructs the unit to re-establish the other certificate in accordance with the rules; accounting is not credited with the element of responsibility. operation of the transaction unit on the magnetic certificate.

What? 21. Regulation of accounting from accounting

1. Every accounting certificate must have sufficient signatures in accordance with the specified new word certificate; the electron certificate must have an electronic signature in accordance with the Government's provisions. All the signatures on the accounting from accounting must be signed into each document by the non-fade ink. Absolutely not signed with a charcoal paper, signed in black, red, with a pencil. The signature on a person's accounting must be unified and must be identical to the prescribed registration pattern.

2. One person is only allowed to sign a title under a approval process on a word or a certificate from accounting.

3. For transaction units with KBNN:

a) All the evidence of the application unit and the transfer to KBNN must be the correct pattern, with the signature of the Accounting Officer (or the authorized person), the unit chief (or authorized person) and the relevant person on the above. It's the word and sign of that unit. The sign, the signature of the unit on the magnetic certificate must be true for the signature, the signed signature is registered at KBNN. The special case for units that has not yet been assigned to the Chief of Accountant must have to send in charge of the accountant to deal with KBNN, the Chief Accounting Officer is replaced with the signature of the unit's accounting officer. The Chief accountant must perform the right task, responsibility, and jurisdiction for the Chief Accounting.

b) The case of a unit without a seal does the prescribed transaction as for the individual.

c) The signature of the Chief Accounting Officer of the Armed Forces of the Armed Forces in accordance with its own regulation.

4. For KBNN units:

a) The signature of the KBNN accountant on the certificate must be a registered signature at the KBNN unit.

b) The accounting/in charge of accounting (or authorized persons) is not signed by the "authorization" of the KBNN unit. The authorized person is not delegated to others.

c) KBNN units must open registration of the signature template of the checksum, treasurer, treasurer, accounting staff, investment capital control controls and target program, leadership (cadres) in charge of investment capital payments, Investment Accounting (and others). authorized), KBNN unit Director (and authorized person). The registration of the signature template must evaluate the page, stamp the receipt by the Director (or authorized person) to do the test when needed; each person must sign two (2) template signatures in the register.

d) The person who is responsible for the proof of the accounting from the accountant has only been given a certificate since the full record of his responsibility under the rules.

e) The allocation of documents on the accounting from accounting provided by the General Director General KBNN is consistent with the law, which requires management, ensuring tight control, asset safety.

What? 22. seal management and stamp on accounting from accounting

1. The Director of KBNN units must be written and open track management of the seal and stamp on the accounting from accounting for administrative employees (for the "mark"). Warehouse of Pepper. ") or accounting staff (for sign " -Yeah. "). When changing the seal manager must compile the table with the certification of the unit leader.

2. The signor of the "Director" or "Chief Accountant" on the accounting from accounting is not kept any seal (except for the special case provided by the General Director General KBNN).

3. The manager of the seal is responsible for keeping and preserving the seal of safety, not for loss, damage, loss or seal advantage. In the event of the loss of the seal, the KBNN unit must report to the local public safety agency and KBNN in time to take the treatment, and simultaneously compile the identification of responsibility for the person to lose the seal.

4. Must check the validity, validity of the accounting certificate prior to the closing of the certificate. The seal must be in place, clear, unblurred, unfathomable, without distoring the signature on the evidence and having to be closed on every single word.

5. Not to be stamped with unwritten or incomplete record content, including in the case with the signature.

6. All KBNN units are given the "ACCOUNTANT" sign to perform accounting tasks, payment in the KBNN system and deal with the customer; the sign is closed to the highest symbolic signature position on the certificate. The certificate of payment from the bank has the signature of the Director of KBNN as the account holder is marked "STATE TREASURY".

What? 23. Rotate and check out accounting from accounting

1. The evidence from the accounting must be checked before the accounting log: All the accounting certificates provided by the KBNN unit or by the outside move must be focused on the accounting department, the accounting department must check for the legitimacy, validity of the accounting department. evidence and execution of accounting records.

2. The case of accounting execution on the TABMIS or software programs interfaces with TABMIS: The Ministry of Accountation of the reception and the certification process is responsible for testing and the input from the system; the accounting department has the task of synthesiing accounting metrics. from the relevant parts according to the specific regulation of the General Director General KBNN.

3. Accounting for accounting from accounting:

-Check out the legal properties of the certificate and of the financial business economics business that records the evidence from accounting;

-Check out the clarity, honesty, completum of the targets, the content that records the accounting from accounting;

-Check the accuracy of the data, the information on the accounting from accounting.

4. General Manager KBNN regulates the state accounting process in line with the TABMIS process according to each division, ensuring the following work:

-Set, take, sort, pack up the accounting.

-The accountant, the Chief Accounting Officer, sign the provisions on the certificate; the Chief Minister (for the documents required by the specified leadership);

-The valuation, enter the pen to the system; approx the paper on the system;

-Archives, accounting for accounting.

What? 24. Regulation for use and management of the accounting form from accounting

1. All the trading units in the KBNN system and KBNN units have to apply the consistency of certificate of accounting from accounting. During the execution process, the units are not modified for the specified certificate banner.

2. For evidence from the prescribed accounting in this Smart, the transaction unit must move to KBNN no more than 5 working days, since the date of the set is inscribed on the accounting from accounting. In the case of a five-day period of work, the KBNN unit recommended that the unit reestablish the certificate in accordance with the time of dealing with KBNN.

3. Alone with the Order of the Cost, the slowest after five days of work since the date of the entry must be entered into the system and must fully implement the work steps to transfer to KBNN (except the township budget) to perform payment, pay.

4. In addition to the prescribed accounting certifications in this Notice, KBNN units are used for accounting certificates issued in other legal texts relating to the collection, NSNN and KBNN business operations.

5. The printed form of the printed certificate must be carefully preserved, not to damage, rot; Czech, bond and paper priced must be managed as money.

6. KBNN units are not automatically changing the content of the certificate form from the left accounting with the regulation in this Information.

7. The printing of the printing, management and distribution of certificates from the accounting by the Ministry of Finance and of the General Manager of KBNN.

What? 25. Catalogue, pattern, proof method from accounting

1. A certificate from the specified accounting in this Smart applies to the index, the proof template from the accounting stated in Annex I with this message.

2. General Manager KBNN instructs the methodology from accounting in accordance with the accounting and process of TABMIS process; Regulation of additional content, revision of the categories, patterns, and the programmable method from accounting response to management requirements in the process. operation TABMIS.

Item 2

ACCOUNTING ORGANIZATION

What? 26. Accounting combo system

The accounting complex combo system in the state accounting applied to the TABMIS is the combination of a accounting account consisting of 12 code segments prescribed by the Treasury Department for accounting accounting for detailed accounting of the economics of students under the management requirements, which. It's NSNN and KBNN business.

The name and number of characters of each code fragment in the system of the accounting account combo is specified as follows:

Code

1

2

3

4

5

6

7

8

9

10

11

12

Fund code

Accounting Account Code

Economic Content Code

Budget Level Code

The unit code is related to the Budget

Administrative Address Code

Code

Economic code.

CTMT Code, DA and detailed accounting

KBNN

State Budget Source Code

Backup code

Number of characters

2

4

4

1

7

5

3

3

5

4

2

3

What? 27. The principle of building the accounting system combo

The accounting system combo system was built on the principle of the layout of independent code segments, each of which contained various information under the management requirements. The accounting collection complex is fixed on the structure and unification of the entire system, including the KBNN Department of Exchange, the department of the provinces, the city, and the unified system of all systems.

The list of detailed values for each segment of the code will be added, modified depending on the actual requirement. The specific code values of the code fragments in the Accounting Combination System are issued once and only in the system (not granting the code used in the past) except for some special cases under the regulation of the competent state authority. For each digit code, the system will set the single value during the system operation.

During the operation of TABMIS, the General Manager KBNN and the chief of the units are responsible for the specified code, the new level, the addition, modification of the value of the code according to the management requirements and the TABMIS business process.

What? 28. The requirements of the accounting system combo

The system combo account combo and the combination of the code built and designed in accordance with NSNN management requirements and functions, tasks, operating content of the KBNN System, must ensure the following requirements:

1. In accordance with the State Budget Law, Accounting Law, the machine organization and the information organization of the KBNN agency system;

2. Reflecate in full range of economic, financial related activities, budgetary expenditure on KBNN units and KBNN business activities;

3. In accordance with the application of management technologies, current and future payments in the KBNN system and in the economy, catering to the organization of payment relationships in and out of the KBNN system;

4. Favorable for the collection, processing, exploitation and provision of information using programs, applications for informers, ensuring the interface capability of TABMIS with other information systems.

What? 29.

1. The principle of fund accounting

The fund code is the mandatory code in the accounting collection complex, which is used to the accounting of other, cost, and other transactions within each fund's scope to ensure the balance of each independent fund. The fund code consists of two designated characters: N 1 N 2 The fund code is arranged for each type of fund, the funds in each type of birth fund are numbered in order to increase. Specifically as follows:

-N 1 N 2 in the range of 01 to 29: Use to reflect the Common Fund and the funds of the common fund. In it: N 1 N 2 = 01 is the Common Fund. The Common Fund (Code 01) is used to reflect all NSNN activities and KBNN operations.

-N 1 N 2 in between 30 and 59: Use to reflect the Special Fund and Special Fund funds.

-N 1 N 2 in the range of 60 to 79: Use to reflect the Fund for itself and the detailed funds of the Free Fund.

-N 1 N 2 from 80 to 89: Use to reflect the Trust Fund and Trust Fund funds.

-N 1 N 2 in the range of 90 to 99: Use to reflect the other Fund and other Fund Details funds.

The fund code is the system ' s balance code, every financial economic activity that arise has to ensure the balance of the balance in each fund. All of the economic cases that arise have to be accounted for by the specific fund code.

2. List of fund code

For the state accounting applied to TABMIS, the implementation of the consolidated fund code has a value of 01.

What? 30. Accounting account code

1. The principle of accounting code accounting

-The accounting account code is the mandatory code in the account complex used to the accounting of the transaction in accordance with the accounting objects of an accounting unit. The accounting account code of four characters is specified: N 1 N 2 N 3 N 4.

-The accounting account code is numbered vertically, making sure that the layout is sufficient in terms of the current classification, the bill ensures the principle of opening, reserved for the layout of the aggregable account for the purpose of reporting.

-The accounting system is divided into seven categories: Type 1, Type 2, Type 3, Type 5, Type 7, Type 8, Type 9.

-In each type of accounting account, the accounting account groups are assigned around and numbered separately, the value of the approximately the value to add the account groups when there is a new management requirement or budget use units, financial funds and other units. Join the system.

-In each accounting account group, the aggregable and detailed accounts are assigned approximately and numbered separately, which is in charge of the values to add accounts when there is a new management requirement or budget use units, financial funds and other unit-based units. Others engage in the system.

-The intermediation account is the accounts that are positioned due to the requirements of the system. The intermediate account is set up for accounting on sub-subsystems, accounting for transactions of five different budgets, catering for the modification of the project and the implementation of the year-end processing processes. The KBNN unit is responsible for the correct accounting of the assigned intermediate account code, in accordance with the TABMIS process.

2. List of accounting accounts

-The catalogue of the accounting account code is specified in the "Account Account Account" category in Annex II accompanied by this message.

-During the operation of TABMIS, General Manager KBNN adds, revising the portfolio of accounting accounts in accordance with the management requirements, the business process of TABMIS.

3. Accounting Account Content

-General Manager KBNN provides the content of the accounting accounts outlined in the "Account Account" category in Annex II above.

-During the operation of TABMIS, General Manager KBNN adds, revising the accounting account content in accordance with the management requirements and business processes of the TABMIS.

What? 31. Economic Content Code

1. Principles of Economic Content Code

-The economic content code used for detailed accounting for the accounting account code to reflect the revenues, the NSNN according to the specified economic content in the current NSNN Table. The economic content code of four characters is specified as: N 1 N 2 N 3 N 4 .

-All of the recording careers, NSNNs have to deal with an economic content code, accounting for accounting only by the code of the subsection, not accounting for the code of the item. The application case for units, if not defined by the specific economic content code, the accounting accounting of 7799 "Other provisions". When the payment is on the unit, the accounting will be calculated in accordance with the correct economic content of the State Budget expenditures.

2. Economic Content Code Category

-The Economic Content Code Category is stated in the Number Decision 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance for the promulonation of the NSNN target system, Digital News 69 /2009/TT-BTC 03/04/2009, Digital News 136 /2009/TT-BTC February 2, 2009, Digital News 26 /2010/TT-BTC February 25, 2010, 143 /2010/TT-BTC September 22, 2010, Digital News 198 /2010/TT-BTC December 8, 2010, 30 /2011/TT-BTC February 2, 2011, Digital News 57 /2011/TT-BTC 5/5/2011, Digital News 144 /2011/TT-BTC October 21, 2011, Digital News 110 /2012/TT-BTC March 3, 2012, and other documents by the Minister of Finance for the amendment, the addition of the NSNN.

-During the operation of TABMIS, the head of the NSNN Secretary of the Treasury of the additional content, revising the portfolio of economic content codes in accordance with the management requirements and the business process of TABMIS.

What? 32. Budget Code

1. The principle of budget code

The budget-level code is used to the accounting of the revenues, the budget of each budget by the regulation of the State Budget Law; deposits at KBNN (in the case of identification) include: central budget, provincial budget, level budget District, the township budget. Budget Level Code It's a self-contained symbol: N.

All of the budgets that collect the budget are determined for every single budget, that the transaction between the budget levels must be accounted for by this code.

2. List of budget code

For budget-level codes, accounting accounting in accordance with the following values: Central Budget: N = 1; Provincial Budget: N = 2; Provincial Budget: N = 3; Social-level Budget: N = 4.

What? 33. The unit code is related to the budget

The unit code is related to the budget used to the accounting of the following cases:

1. The unit code is related to the budget

1.1. The principle of unit codes is related to the budget.

a) The unit code is in relation to the budget used to the accounting of the revenues, the NSNN is born in units that are related to the budget, including: The Reserve Unit, the budget use unit, basic building investment projects and other units that have ties to the budget. Even units do not use budget funding but have an open-account and deal with KBNN.

Each unit's value with the budget has properties that have properties and is recognized by the system according to management requirements. It has established a parent relationship between the values in the code. For a unit code that is in relation to the budget, accounting accounting by the most detailed number of codes is granted corresponds to each unit with the budget under the category granted in the common use database (CCDB).

b) In addition to the unit code that is related to the budget, the unit can be granted code N = 9 to open the transaction account at KBNN. Code N = 1 or N = 2 for the accounting of the receivship, the budget costs arise in units with a budget; code N = 9 is used for the accounting of transactions related to the opening of the deposit account at KBNN. The specific cases of the code n = 9 are specified by the General Director General KBNN.

c) The unit code with a budget of 7 characters is specified as: NX. 1 X 2 X 3 X 4 X 5 X 6 .

-N is a self-use to classify the units that are related to the budget:

N = 1, 2 used to reflect the unit of the bill, the unit using the state budget, budget organizations, and the budget.

N = 3 is used to reflect other units that are related to the budget.

N = 4, 5 used to layout aggregate values.

N = 6 for the layout of the backup values.

N = 7, 8 used to reflect basic building investment projects.

N = 9 is used to reflect units, the organization has not yet had a unit code with the budget but has an open transaction account with KBNN.

-X. 1 X 2 X 3 X 4 X 5 X 6 is the order number of units that have ties to the budget in terms of each unit type. The number of units of the unit is associated with the budget for each type of single-numbered unit vertically, continuously in order to increase. Each unit with a budget relationship is granted a code throughout the course of the operation from the establishment until the end.

1.2. The unit code category is related to the budget

The unit code has relations with the allocated budget. 90 /2007/QĐ-BTC October 26, 2007 by the Secretary of the Treasury on the promulgation of the Regulations on the Code of Units with Budget, Decision No. 51 /2008/QĐ-BTC July 14, 2008 by the Minister of Finance on the amendment, the addition of Decision No. 90 /2007/QĐ-BTC and Decision No. 990 /QĐ-KBNN on 24/11/2008 by General Manager KBNN on the enacryping of the code-level process for trading units with KBNN.

2. Code of Budget, Global Budget Code

2.1. The principle of accounting for the budget, the bank budget.

The budget organization code uses zero allocation accounting, the revenues, the transfers between the budget levels. The global budget code is used for aggregation of information, the NSNN, on the entire administrative site. The global budget code is positioned in the unit code segment with a budget, accounting not accounting for the economics of the economy being born according to the global budget code.

The budget organization code, the global budget code is set in accordance with the following principle:

Code Type

Code

Father code.

1. Global Budget Code

National Table Budget Code

2997800

The budget code, the address code of 63 provinces: XX is the provincial code BHC.

29978XX

2997800

District budget code: XXX is the district's table code

2998XXX

29978XX

2. Code of Budget

The TW budget.

2997900

2997800

Provincial budget organization code: XX is the provincial code BHC code

29979XX

29978XX

XXX district budget organization code is the district's table code

2999XXX

2998XXX

2.2. List of budget organizations, global budget codes

-List of budget organization codes, all-land budget codes are regulated at Appendix III "A catalogue of some kind of code." With this message.

-During the operation of TABMIS, the Director of the Bureau of News and Financial Statistics issued the additional content of additional content, revising the list of budget organization codes, the venue budget code in accordance with the management requirements and your career process. TABMIS, which has the text sent to KBNN to guide the accounting.

3. The body code

3.1. The principle of organ accounting.

The organ code is used to shell the NSNN in accordance with the corresponding database on the TABMIS, on the NSNN system management information system. General Manager KBNN specifically regulates the use of the body code in the water budget collection.

3.2. Name of the record code name

-For agencies that have been granted unit code with a relationship with the budget, accounting using the budget relationship unit code of the obtained bodies is granted by the number decision. 90 /2007/QĐ-BTC October 26, 2007 by the Secretary of the Treasury on the promulgation of the Regulations on the Code of Units with Budget, Decision No. 51 /2008/QĐ-BTC July 14, 2008 by the Minister of Finance on the amendment, the addition of Decision No. 90 /2007/QĐ-BTC October 26, 2007 as the revenue organ code used in the TABMIS system and the NSNN system management information system interfaces with TABMIS.

The institution of unlicensed equipment has a relationship with the budget, the Bureau of News and Statistics, the number of codes for each unit to add the title of the collection and notification of the collection and tax agencies, KBNN, Customs for use of the code. This is for management in application systems.

-During the operation of TABMIS, the Director of the Bureau of News and Financial Statistics rules on additional content, revising the portfolio code category in accordance with the management requirements and business processes of the TABMIS.

What? 34. Administrative Table Code

1. Principles of Administrative Table Code

The administrative land code used to shell the NSNN in the province, the district, the commune was entrusted with; the NSNN was born on the administrative site. The administrative address code of five characters is: N 1 N 2 N 3 N 4 N 5 .

For administrative home codes, accounting accounting in accordance with the number of digits is granted to each of the locations under the regulation of the number decision. 124 /2004/QĐ-TTg July 8, 2004 by the Prime Minister on the issue of the Board and the number of Vietnamese administrative units and additional documents modified later. In the case of the table's general data query, the accountant uses two HH characters after three digits of the district address code, 3 TTT characters after 2 digits of the provincial table code.

The case accounting for payment of payment between KBNN units, accounting for use of administrative land code to detail the details of the payment relationships under each KBNN corresponding to every table in the above category.

2. Administrative Table of the Administrative Table

The administrative address code is built by regulation at the Digital Decision. 124 /2004/QĐ-TTg July 8, 2004 by the Prime Minister on the issue of the Board and the number of Vietnamese administrative units and additional documents modified later.

When there is a change in administrative sites, the values corresponding to the old table sites will be used to store the information of these sites in the system's database.

What? 35.

1. Code of Code fusion

The program code used for the accounting, the NSNN, which involved the unit directly subordinate to one level of government, thereby determined the responsibility of that unit to NSNN and has a regulatory base of NSNN for each budget-based budget.

For the district level, the commune, accounting of the base at the local practical institution for the correct accounting of the name of the district's specialized body, as well as the management organization at the township level. For example, a local case called the Planning Finance Chamber or Commercial Finance Chamber is required to select one of the chapters that are already available in the category to place the code accordingly, not the code under the code that is not in the category.

2. Code Category

-The code is unified from the central to the province, the district, the commune. Accounting accounting in accordance with the corresponding number codes for each chapter by the specified category in the Digital Decision 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance for the promulonation of the NSNN target system and modified, complementary documents.

-During the operation of TABMIS, the head of the NSNN Secretary of the Treasury issued additional content, modifying the code category in accordance with the management requirements and the business process of TABMIS.

What? 36. Economic Code

The economy codes for the accounting of the following cases:

1. The economy of economics

1.1. The principle of economic code.

a) The economic code for the accounting of the NSNN in terms of economic activity (according to the Bank of State Budget) aims to serve the requirements of accounting, allocation, management, accounting, NSNN decision as well as the provision of its spending statistics. The government is in the economic sector and under the requirements of the state according to the requirements of international organizations.

The other accounting code for the economy code to make sure the accounting in the case of an economic case requires the undetermined accounting of the specific industry code. When determining the specific economic code paragraph, the implementation of the implementation moves to the corresponding value.

b) The economic code of three designated characters is: N1N2N3.

1.2. The name of the economy.

a) Code of economics, accounting accounting in accordance with the codes of the corresponding allocated terms according to the specified category in the Number Decision 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance for the promulonation of the MLNSNN system and revised, complementary documents.

b) The catalog of other accounting codes for the economic sector code specified in Annex III "Catalogue of certain" code of "accounting code" attached to this message.

1.3. During the operation of TABMIS, the head of NSNN presided in coordination with the Department of Finance Ministers to enact additional content, revising the portfolio of industry codes in accordance with the management requirements and business processes of the TABMIS.

2. Cost code

2.1. The principle of the task code.

The task code is built to be used for the allocation of allocated research at level 0, when approved by the National Assembly or by the People's Assembly; the allocation is allocated at level 1, when the Government or the People's Committee decides.

2.2. Task code catalog

a) The task code is specified at Appendix III "Catalogue of some of the accounting code" attached to this message.

b) During the operation of the TABMIS, the NSNN chief presided in coordination with the relevant units of the Finance Minister to enact additional content, revising the portfolio code category in accordance with the management requirements and business processes of the TABMIS.

What? 37. Target program code, project and detailed accounting.

The target program code, project, and accounting for the accounting of the following cases:

1. Target program code, project

1.1. The principle of accounting for the target program, project and accounting.

a) The target program code, project and accounting of the details used to plague the NSNN of each target program, the national project as well as the central budget ' s duties (decision by the Central Committee), the local budget (due to local decision-making) ), including the international sponsor's programs.

For the target program, the local project manages, the Ministry of Finance unified the management and the digital code to the general category and informed the local financial authority to have the base of accounting.

The other accounting code for the target program code, the project used for accounting in the case of an economic case, requires the undetermined accounting of the target program code, the specific project. When a target program code is defined, the project is specific, the implementation of the implementation moves to the corresponding value.

b) The target program code, the 5-character project specified is: N 1 N 2 N 3 N 4 N 5. . In it: N 1 Defined = 0; the remaining values follow the rules of the NSNN.

1.2. Target program code catalog, project

-For the target program code, the central budget project, accounting accounting by the number codes of the most detailed values in accordance with the Target Program Code Category, the specified project in the Number Decision. 33 /2008/QĐ-BTC 2 June 2008 by the Minister of Finance for the promulgation of the NSNN and the revised documents, the addition of the NSNN.

-Category of the other accounting codes for the Target Program code, the project is specified in Annex III "Catalogue of a number of accounting code fragments" attached to this message.

-For the target program code, the local project management, accounting accounting by a joint portfolio managed by the Ministry of Finance and the number of codes has been notified to the local financial authority.

-During the operation of TABMIS, the head of the NSNN Secretary of the Treasury issued additional content, revised the category of target program code, the project in accordance with the management requirements and the career process of TABMIS.

2. The detailed accounting codes

The target program code, project, and accounting code is also used for detailed accounting of the financial funds, the cost of the funding, the bond code, the left job, and the external accounts to ensure a detailed management request. The detailed accounting code of five characters is specified: N 1 N 2 N 3 N 4 N 5. It's in there. 1 specified = 9.

The principle of accounting and catalog of detailed accounting codes is as follows:

2.1. The bond code, the fruit.

a) the principle of accounting for the release of the bonds, the left hand.

The bond code, the left hand, is used to pay off the bond loans, the public according to each release. No cross-issue code cross is not incorporated, the public with other accounts.

The accounting used to unify the bond issue, the left to the accounting of the original debt and the interest payments.

b) The name of the bond release code, the left hand

The list of government bonds issued by the government, local bonds are specified in Appendix III "Catalogue of some of the number of accounting codes" attached to this message.

During the operation of TABMIS, the actual base issued bonds, left public and management requirements, General Manager KBNN supplemated, revising the corresponding codes to the Bond Issue.

2.2. Financial fund details code

a) The principle of the accounting code details the financial fund

The financial fund details code used for detailed accounting by financial funds with transactions through the deposit at KBNN, ensuring consistency in the system, which makes it possible for the synthesis, to provide information that is timely, correct. Do not combine financial fund details with other accounts.

A financial fund in the KBNN units must be accounted for by a value of the unified financial reserve fund in accordance with the rules.

b) The list of financial fund details

-List of financial fund details specified at Appendix III "Catalogue of certain" code of "accounting code" with this message.

-During the operation of TABMIS, General Manager KBNN supplemated, revising the list of financial fund details matching the management requirements and the system business process.

2.3. Expense source code must pay

a) The principle of the accounting code details the funds to pay

-The cost-source code must pay for the accounting of the receivable, deposits, and other payout items according to separate management purposes.

-For deposits of units, individuals, accounting must have detailed accounting of the unit code that is in relation to the account of the unit opening account and details by this code to determine the source of the unit's deposit at KBNN.

-For the funds from the financial reserve fund, accounting must be calculated through the receivable account, the unit according to the unit code that is in relation to the unit's budget receiving money and details under this code to determine the amount must be obtained from the financial reserve fund.

b) The name of the cost source details must be paid

-A list of cost-source details must be specified in Appendix III "Catalogue of certain" code of "accounting code" with this message.

- During the operation of TABMIS, General Manager KBNN supplemated, revising the code name detailing the cost of the funding required for the management requirements and the system business process.

2.4. Asset Type Code

a) Principles of the Code of Property Code

-The asset type code used for detailed accounting for accounts is not in the balance of accounting accounts.

-The accounting does not combine the accounts in the balance (the account is not in group 99) with the asset type code. For non-specific name-specific code values, KBNN units can be calculated at the needs of the unit. The accounting code only makes sense at each of the provincial KBNN units, the city (in a single set), not used for the KBNN units of the province, the other city, and not used to synthesive the general data of the system.

b) Property code category

-Property code category specified in Annex III "Catalogue of certain" code of "accounting code" attached to this message.

-During the operation of TABMIS, General Manager KBNN supplemated, revising the category of asset type code that required the system management and management process.

2.5. General Director KBNN instructs KBNN units to adjust the accounting numbers according to the specified code name.

What? 38. State Treasury Code

1. KBNN.

The KBNN code is the mandatory code in the account complex, which uses the accounting of the transaction for the total number of reports in the KBNN unit and the entire KBNN system. Each Treasury Exchange provides a unique code.

For KBNN code, accounting accounting and aggregation of accounting information according to the number codes of each KBNN unit respectively, as follows: KBNN has a code for aggreging of the nationwide accounting data (Code 0001); KBNN Exchange has a code equivalent as a functional unit. (Code 0003); each province has a general code for the whole province to sum up all of the province's accounting data (There are two end values of 10 or 60); the KBNN offices, the KBNN in the province, the KBNN trading room has a code equivalent to an active unit.

2. KBNN Code Category

-The KBNN code name is specified in Annex III "Catalogue of some of the accounting code" attached to this message.

-During the operation of TABMIS General Manager KBNN additional regulation, modification of the KBNN code category is consistent with the machine organization of the KBNN system, the management requirements and the career process of TABMIS.

What? 39. State Budget Code

1. NSNN Source Code fusion principle

The NSNN code is used to administer the NSNN in the NSNN, which serves as an accounting, allocation, management, accounting, NSNN accounting. The NSNN source code consists of two characters designated as: N 1 N 2 In there. 1 N 2 = from 01-49: Source in water, N 1 N 2 = 50-99: Foreign source.

-The domestic source is the source identified on the basis of the bill being appointed by the Prime Minister, the Chairman of the People's Committee for the Reserve Unit (including the addition or recovery in the process of running the budget) as defined by the State Budget Law.

For domestic source code, the accounting accounting of the budget is according to the codes of each of the cost-source properties (for the common source in the water); the code of capital invested capital (for investment expenditure). In the case of accounting for each source of investment, the Ministry of Finance will have the guidelines and additions of the specific category.

Foreign sources are defined for foreign capital funding by content, specific usage addresses by the State (or State approved for the unit committed to the sponsor) and are credited with the content used in the year's initial delivery, the project. additional in the year for the unit. Non-content-based foreign capital funding, specific usage addresses are considered domestic capital (according to the source code from domestic capital).

For foreign source code, the case is full of evidence to determine the accounting of the accounting accounting receivship, loan debt, etc. details according to the specific sponsor code. The case is not exhausable, accounting for the accounting of another donor.

2. NSNN Source Code Category

The NNN source code category is specified at Appendix III "Catalogue of a number of accounting codes" attached to this message.

During the operation of TABMIS, the NSNN Chief Minister of Finance issued additional content, modifying the NSNN code category in accordance with the management requirements and the business process of TABMIS; General Manager KBNN regulates the addition, modification of the order. The detailed values are related to the nature of the funding and foreign donors.

What? 40.

1. The principle of accounting

The backup code consists of 3 designated characters N 1 N 2 N 3 , used as follows:

a) The values from 001 to 499 use to the accounting of the local details according to the principles:

-The backup code is named in common, which is not given a specific name, used to the math on the detailed career requirements of each local (province, city). In particular, in particular provinces, cities, in addition to the contents of the contents of the code. .

-The backup code for the backup code is not fully aggregable, with only its own meaning and the uniform application for each province, the city (each set).

-Depending on the actual management and requirement of the KBNN business of each locality, KBNN governs the city in coordination with the uniformed units of the law, which needs to ensure specific information from the accounting from accounting.

-The accounting unit is only detailed by the accounting of other content with the content that has been specified at the official code, which does not fusion the content with the official code specified in the state accounting regime applicable to the TABMIS.

b) The values from 500 to 999 use to spare the layout of the values I ' m going to give birth to the management requirements.

For the backup code, in the absence of an additional details of the detailed accounting of the specified content in the 11 official code, accounting is not the accounting of specific values for this code.

In case of necessity, General Manager KBNN presented the Minister of Finance on the use of the backup code in response to the management and career requirements of the State Accounting applied to TABMIS.

c) The provincial KBNN units, the city can use the values from 001-499 in the backup code to the accounting of investments from the local budget source in the following principle:

-Based on the value of the backup code (from 001-499), the KBNN is unified with the specific Content Finance Department to account for each specific code according to local requirements.

-The number of accounting sources by the investment source code used for each province, the city, does not aggregate for all of the country.

-Only the accounting of the expenses according to the sources of the local budget, not the accounting of expenses from the source of the central budget. Only accounting after determining the specific source details, consistent from the planning of capital to the decision-making of the NSNN by unit, project.

-General Manager KBNN specifically instructs the accounting method and provides reporting information from the local budget source.

2. List of backup code (from 001-499)

The backup code (from 001-499) is named in general, which does not specify a specific name, the reserve code category specified in Annex III "Catalogue of some of the accounting code" attached to this message.

Article 41. The principle of combining the codes of the accounting account complex

1. The accounting collection is combined by the corresponding codes in the mathematical code used to classify and systematized economic, financial, and economic content. A frequent, continuous, continuous, and continuous-control accounting and control account complex, NSNN and KBNN business activities. The combination of the codes in the accounting account complex will help the accounting reflect and extract the multidimensional information, which serves the requirements that provide different information.

2. Depending on each accounting account and their respective cases, the account combination can be combined with different codes. In it, the fund code, the accounting account code, the KBNN code is the required code for any account complex.

3. The combination of the codes in the accounting organization complex is limited by the cross-combination legislation. The cross-combining rule does not allow the creation of meaningless accounts, which allows the accounting to avoid errors in the process of accounting.

4. The case of the accounting cost accounting, the accounting of combining the accounting account code corresponding to the authorized unit code and the authorization code of the proxy unit.

What? 42. The principle of accounting combo.

1. In the account complex, for each paragraph code defined in the account complex, the accounting implementation of the accounting is in the most detailed value. The system automatically assigns information to the corresponding aggregate accounts. The balance of the aggregable account combination is the sum of the balance of the detailed account aggregation; the aggregable account is used primarily for the purpose of audit of the expected balance, the report, and the quick information query.

2. The case requiring the accounting for the detailed object is not stated in the list of the accounting code, accounting for the accounting of the other in the code already at the equivalent level. When sufficient information is available, the accounting returns to the values in the correct code.

3. The accounting case does not have to follow in detail, the corresponding code is specified not defined in the account combination, the accounting accounting (or the automatic system assigning) the value of 0 for each character.

4. As the accounting of the allocated and adjusted accounting, the execution does reflect on the corresponding account combination under the double-scoring method. The data in the accounting data for the draft allocation is the base for the control system to control the remaining accounting of KBNN.

5. When the accounting is committed, the accounting implementation reflects on the actual account combinations for the transaction expected in the year, the pre-expected account of which there is sufficient payment for the pre-invoice plan in terms of the single-limb record. The system will automatically generate a dual-pointer with the system's account. The data in the accounting data for the pledge is the base for the control system to control the remainder of KBNN.

What? 43. Control the balance of accounts, the remaining accounting.

The control system does not give birth to the balance of accounts of accounts that have account accounts associated with the deposits of the units, accounts payable to the budget and the account receivable, temporary. For other account combination groups, the configuration system ensures the balance control over management requirements.

The remaining bill is calculated in the following equation : The remaining problem = expected to be allocated-a-to-process commitment. The system takes control of the bill to ensure the sum of the paychecks, in fact, the commitment to the genus does not exceed the allocated bill. In that, the allocated bill is reflected in the accounting data for the expected allocation of the bill on the appropriation of the budget allocation, the commitment to the genus is reflected in the accounting data for the genus commitment to the existing genus commitment.

What? 44. The account combination in the Account Balance Sheet and the account combo in addition to the Account Balance Sheet

1. Account combinables in the Account Balance Sheet reflect all of the collection careers, NSNN and capital accounting objects, NSNN's capital and KBNN's capital. The method of recording accounting accounts in the Balance Sheet is "Double Record Method".

2. The account in addition to the account balance sheet reflects the accounting objects that have been reflected in the table but need to follow further details or failed accounting objects, NSNN 's capital and KBNN' s funding. The logging of the external accounts is done according to statistical notes.

There are two types of statistical notes: (1) The Accountant does not record the value of the value (currency unit); (2) The algorithm has just recorded information on the amount that has just recorded information about the value (currency unit).

What? 45.

1. Classification according to the content format of management information, there are the following types of algorithms:

a) Accounting editor: is a double-pointer made at a budget allocation, used to reflect the number of transactions assigned, the number of the expected allocated and the adjusted number of applications at level 0 and the level of the bill unit. The data of the audit notes is stored in the accounting data for the draft allocation, in combination with the other metrics to control the expected process in the KBNN control process.

b) A paramount commitment: being a single pen is made at the genus of oranges, used to reflect the amount of money that the unit has relations with the budget that has made a commitment to the economic contract. When accounting for single-pen accounting in accordance with the corresponding accounts, the system automatically creates and notes a double-pointer to ensure the implementation of the system's processes.

c) The real name: is that the math is done in the accounting database for the economics of the business that has been born, used to reflect the financial economic activities that have taken place and actually complete.

2. Classification by the knowledge of a career process, there are the following types of algorithms:

a) iterated pen: The editor is the editor that takes place several times during the day, month, quarter, year. Iterated rewriting is generated from established templates. Using a iterated script will enable users to make easy and timely transactions.

b) manual payment: As the notes are manually entered directly on the ledons or detailed management subsystems.

c) An automated payment: Is an automated system that is born automatically when accounting for steps to handle the tasks that are used in particular activity.

d) An island editor: A mathematical editor that made an initial rescript, used to adjust the bookending and could not delete or edit the original writing.

e) The payment from the interfaces: Is that the revisions are made by transferring data from other systems in the form of a format data file at the request of the system.

f) Statistical computing: As the notes have just been noted for the value, which has just been noted for the amount used for the accounting of the foreign pound.

What? 46. Accounting method.

1. General Manager KBNN regulates accounting for each type of NSNN accounting and KBNN business in accordance with the management requirements and processes of the system.

2. General Manager KBNN Chief Secretary of the Ministry of Finance, issued or authorized committee, issued a text that guides the method of accounting for the financial body, including:

a) The financial agency guidelines for the central budget:

-Import, approve, synchronize the central budget.

-Enter the central bank's order of money, minus the record order.

b) Financial organ guidance on the provincial budget, district budget:

-Import, draft approval of the provincial budget, the district budget.

-Enter a prepaid order of the provincial budget, the district, minus the record order, the record.

3. During the operation of TABMIS, General Manager KBNN instructs or the Minister of Finance of additional content, revising the accounting method of accounting in accordance with management requirements, system processes.

Section 3

ACCOUNTING BOOK

Article 47. Accounting books in the specified form of a template

1. The accounting book in the form of a prescribed form is a form of data set up in the TABMIS according to the management requirements used to reflect and save all and have the system of economic, financial, and financial services associated with the budget allocation situation, earned, the budget, the NSNN loan debt, and the KBNN business.

2. The accounting specimen established and printed from the TABMIS must be given the name of the accounting unit; names; dates, months, years; dates, months, years of windows; the signor of the programmer, the chief accountant and the representative in accordance with the law of the accounting unit; the page number (if printed) It's a paper for storage.

3. The accounting specimen set up and printed from the TABMIS must have the following principal contents:

-The days, the months of the book,

-The number and day, the month of the accounting for the accounting base.

-Summary of the content of the economic, financial, financial,

-The amount of a business career, the financing of the financing is on the accounting accounts;

-The first balance, the amount that was born in the period, the final balance.

4. The accounting system consists of composite accounting and detailed accounting books.

Article 48. Windows, bookkeeping, bookkeeping,

1. The accounting book must open at the beginning of the monthly accounting period, the year; for the newly established accounting unit, accounting books must open from the date of the establishment.

2. The accounting unit participating in the TABMIS must be based on the accounting from accounting for accounting records. The number of data recorded to the system's database, reflected in the form of the accounting manifold must be timely, clear, full according to the content of the prescribed accounting manifold. Information, the number of reflection on the accounting book must be accurate, honest, true to the accounting from accounting, which prohibits all accounting information from proof of accounting.

3. The recording of the system's database, which is reflected in the form of accounting manifold must follow the timeline of the economic, financial. Information, the number of records on the next semester's bookkeeping must be followed by the information, the number of records on the previous period's accounting book. Accounting data on accounting books must be reflected continuously from the open until the accounting window.

The recording of the accounting database necessarily based on evidence from accounting has been checked, full assurance control of evidence from accounting. All data has been created in the basis of a mandatory accounting database, which is logical to prove. Those with the prescribed responsibility are responsible for the accuracy of the updated information into the system. Ensuring full reflection, timely, accurate, honest, continuous, systematic system of operations, budgets, management and use of the NSNN's capital to provide necessary information for the management and running of the State Budget.

4. The accounting unit corresponds to each of the accounting notebooks that must lock the accounting book at the end of the monthly accounting period, the year according to the system's process prior to the establishment of the financial statements. The accounting key must ensure synchrony, which is unified within a single set or system.

Cases of accounting for other times are carried out in accordance with the regulation of the law and specific guidance of the Director General of KBNN.

Article 49. Print Accounting in Form Form

1. The accounting book printed under the specified pattern was established in the TABMIS. Some synthetic and detailed accounting books need to be printed for storage after the accounting is closed and have already completed the prescribed financial statements.

2. The printed accounting book must close the book, which must the page number from the front page to the last page, must be approved by the Chief Accounting (or authorized person) at the censor accounting unit. The first page of accounting when printing out must specify the name of the accounting unit, the name of the leder, the accounting period, the accounting age, the name, the letter of the person in charge, of the Chief Accounting (or the authorized person). In fiscal detail accounting, the bank deposit must have an additional signature of the Director (or the authorized person) of the accounting unit.

Article 50. Accounting books in the form of data in the system

The accounting book in the form of data in the system is the expression form of the accounting database, which is set in accordance with the standard process of the system, keeping the entire economic, financial, economic content that has grown in terms of economic content and time sequences. related to the state accounting applied to TABMIS.

The accounting book in the form of data in the system reflects the information of the state accounting applied to the TABMIS shown in the form of generated electronic data, submitted, received and stored by the unit's electronic means. The accounting book in the form of data in the system can be printed out for use at the request of the accounting work.

The "Accounting Database" of the state accounting applied to TABMIS must be noted and stored in accordance with the requirements of the Accounting Law, Electronic Exchange Law, Digital Protocol, and Security. 128 /2004/ND-CP August 31, 2005, the government regulates the details and guidelines of some of the provisions of the Accounting Law in the field of state accounting, the guidelines for the implementation of the Accounting Law and in accordance with the provisions of the Act.

For each KBNN unit, the base on the accounting account system and the system management requirements set up a "accounting database" with full aggregate and detailed information. At the KBNN Exchange, each KBNN governs, the city has only one official and only accounting database for an accounting period. Each KBNN unit is based on the devolve regulation and code of each active unit to implement the applicable state accounting for the TABMIS at its unit on the provincial register.

Article 51. The principle of accounting for the period.

The economics of the business was born in a period of time.

The student cases require adjustments to the current year budget, which is only adjusted to the current (current) period. The case needs to adjust to the (month) period of economic development (the past), before the adjustment must be agreed by KBNN.

Cases which regulate the data related to the previous year's budget were accounted for by the previous year's adjustment (December).

Article 52. Open, close accounting

1. Open the accounting period is the setup on the system for a specified monthly accounting period of the year so that the user can update the data into the system by devolve.

The accounting period is open for the adjustment period (adjusting time) to perform the accounting career that was born after 31 December of each year but was noted for the previous year's accounting prior to the accounting of the year.

On the system, after the implementation of the accounting period, it is possible to reopen the time if the accounting book is not permanently closed (in a temporary state). The cases of the reopening must be permitted by KBNN.

2. Closing the accounting is the setup on the system for a specified monthly accounting period of the year to not allow users to be able to update the data into the system.

State accounting applied to the TABMIS must perform an accounting period at the end of the month and at the time of the end of the accounting period prior to the establishment of the financial report. The case must be a quick report in the system that must be done in accordance with the end processing process. In addition must perform an accounting period in the case of inventory or other cases by law. Only the accounting period after making sure all the evidence from the accounting accounting is fully accounted for, exactly in the accounting period.

3. The close of accounting consists of temporary closure and permanent closure:

-Temporary Closure: Being the closing of the accounting on each set corresponds to the end of the accounting period. After the temporary implementation of the accounting period, it is possible to reopen the term for the calculation if permitted by KBNN.

-Permanent closure: Being the closing of the accounting on each of the respective notebooks, after having made a permanent accounting period, did not reopen the period to adjust the data.

4. General Manager KBNN rules open rules, based on the TABMIS, which regulates the principle of accounting in the case of reopening the accounting period.

Article 53. Transfer accounting data to the merge book

After the closing of accounting at the provincial KBNNs, the city, the transfer of accounting data and the most incorporated set required the following principles:

-After the close of accounting, KBNN's career division carried out the transfer of data from the provincial leders into the most rapid collection of times, running financial reports, accounting reports.

-After you have transferred the data to the merge book, do not reopen the pre-closed accounting period to adjust the data of the reported accounting period if not permitted by KBNN.

-The case has moved the data into the merge book or has sent the report which detected the error, accounting for the implementation of the current accounting period under the regulation at Article 54 below. In the case of necessity, the accounting data of the accounting period has been reported to be only adjuvable to the consent of the superior KBNN accounting. In this case, the accounting must be set up and resent reports under the KBNN task force that relocating the data from the time of the system's implementation implementation.

Article 54. Correct accounting data

1. The principle of accounting for accounting data

-The case of an unapproved year's financial report:

The case of error detection is or allowed to adjust the data, accounting for execution in accordance with the principle stated at Article 51 of this Information.

-The case for financial reporting was approved:

After the financial report was approved, if the decision had to be corrected by the state agency, the repairs were made to the current year.

2. General Manager KBNN specifically regulates instances and specific error correction accounting methods at the requirements of the governing mechanism, the decision of the state agency to be competent and in accordance with the specification of the system process.

What? 55. Ministry of accounting and unit operations in TABMIS

1. Accounting notebooks

The database of accounting is shown in each of the accounting books within the TABMIS, which include: Provincial accounting sets, cities, and accounting collections.

-Department of provincial accounting, city: Ministry of accounting department of the province, the city is home to the joint and unique "Accounting Database" for both a provincial, city (KBNN, city). The accounting department of the Exchange is considered to be the provincial accountant of the province, the city.

-The most merged accounting set: The most accounting set is where the "Accounting Database" joint and the only one for the whole country, which is the reset set at the center, is the processing and implementation of the synthesis and reduction of duplicate data from the provincial books, the city shifted. Go.

2. Active Units

The KBNN Exchange, KBNN units, districts, towns, communes, and KBNN offices, cities in each provincial department are known as active units in each of the provincial and provincial collections. The KBNN Exchange is the only operational unit in the Department of Exchange.

3. The case has changed in the administrative organization, the machine organization of the KBNN system, the KBNN business division in coordination with other related units that implement the processes involved in the restructuring of the system according to a career process.

What? 56. Catalogue, pattern, and accounting form method

1. The list of accounting lists is specified at Appendix IV "List of accounting books".

2. General Manager KBNN regulates the pattern and accounting records that are consistent with a career process and management requirements to establish in the system; specific regulation of printing on paper and storing data in the form of accounting books on the information system. accounting in accordance with the reality of the accounting information system.

3. During the operation of TABMIS, General Manager KBNN instructs the method of accounting to match the content, the nature of each accounting sample and the TABMIS career process; the regulation of additional content, revision of the categories, templates, and methods. accounting records that meet the management requirements during the deployment of TABMIS.

Section 4

FINANCIAL STATEMENTS AND MANAGEMENT REPORTS

What? 57. The mission of financial reporting

1. The regulatory financial report in state accounting applies to TABMIS as the method of accounting for aggregations, systematization and persuaising state financial economic indicators, reflecting the fall, genus, borrowing of NSNN and KBNN business operations. in an accounting or a budget yearbook. NSNN Financial Reporting and KBNN career activities are two types: recurring financial statements (dates, months, years) and year-end decision reporting.

2. Financial Reporting has a mandate to provide economic indicators, state finances necessary for state authorities and state government authorities. Provide the necessary figures to examine the state's implementation of the state budget, implement the accounting regime, to accept the regimes, the policy of the State and the economic sectors. The Financial Report also provides the principal figures as the basis for analysis, assessment of the situation and operational results of NSNN levels, of each KBNN unit and of the entire NSNN and KBNN systems that help to direct, operating NSNN operations and operations. KBNN is effective.

What? 58. Required for financial reporting

1. The report must be set up in accordance with the prescribed form or on the requirements of management, run, full reflection of the targets that have been specified for each type of report;

2. The method of aggregation of metrics and sets of instructions in the report must be implemented unanimously in KBNN units, ensuring consistent with aggregate work, analysis, audits, and data reference;

3. The indicators in the report must ensure consistency, logical contact with each other systematically, catering to the study, analysis, assessment of the NSNN implementation situation, and the business operation of the system. KBNN ()

4. The report data must be accurate, honest, objective, aggregated from the database accounting database after it has been checked, the projection and the accounting window;

5. The financial reporting form needs simple, clear and practical, consistent with the requirements of managing information, the NSNN and KBNN operations;

6. The report must be set up and filed on time, right place to receive the regulation of each type of report;

7. The report is built on the principle of accordance with international regulations, serving the creation of the Government Financial Statistical Report (GFS).

What? 59. The responsibility for exploitation of financial reporting

1. General Regulation

The participants of the TABMIS take on the information of information, exploit the report by devolve to capture information in the running and decision-making decision. In addition to the agencies, the unit can query and exploit the report on the system, the financial institutions, the KBNN units must be responsible for printing papers and fully implementing legal procedures for the types of regulatory related reports. Specifically as follows:

-Report Date and Breakthrough Reports: Financial agencies, KBNN and relevant units according to the devolve control and exploitation of reporting directly on the system at the request of providing reporting information.

-Report of the Month: Financial Authority, KBNN and relevant units by the devolve control and exploitation of reporting directly on the system. The KBNN units aggregate reports on the basis of accounting data, while printing reports on paper to serve on the data storage operation required and provided to the agency, the prescribed unit.

-Report the year and report the decision: The Financial Authority, KBNN and relevant units by the devolve control and exploitation of reporting directly on the system. The Financial Authority and KBNN are responsible for aggregation of the report on the basis of accounting data, while printing reports on paper to provide for agencies, units, and services to the storage of accounting documents by regulation.

Separately, KBNN county, KBNN, the district office, and print report on the articles submitted to the Committee on the Social People's Committee (ward).

2. The responsibility of KBNN units

In addition to the application of TABMIS participants directly to query and exploit the report, according to the management requirements, the KBNN units must submit financial statements that are full of legal elements for the agencies, units according to the regulation.

The types of financial statements are printed on paper before printing sent KBNN superior and relevant units must be treated, audits, controlling accuracy, full of data, properties, economic content. When sent a paper report, the paper report must have full legal elements: the sign of the unit, the signature of the founder, the Chief Accounting Officer and the KBNN Director.

The report in the form of an electronic data message on the TABMIS program must be handled in the process of information, ensuring that the person's responsibility, file the report, and ensure that only the recipient according to the new regulation can view, print the report.

The case of accounting units was split, merged, ending the operation to report financial statements at the time of the separation decision, the merger, the termination of the operation.

Director and Accountant KBNN and related units are responsible for the accuracy, full, timely work in the aggregation of the report and the filing of financial statements (paper reports), while simultaneously ensuring the secrecy of the data, documents under the existing regulations on the matter. store, publish, and provide information.

3. General Manager KBNN regulates the distribution of exploitation of the report during the deployment and implementation of TABMIS.

What? 60. The timing of the data to file a financial report

1. The timing of the monthly financial reporting, the year (12 months) is the 10th of the next month (taken by the end date). The existing KBNN units, submitted a report by regulations at the V appendix "Category and Financial Report manifold, report" accompanied by this message. In any case, the monthly (12-month) financial report must be agreed upon by KBNN.

2. The closing time of the accounting report, the annual NSNN: divided into two stages:

2.1. The bottom line is time-corrected: The data is taken until the end of March 15-3 years later (taken by the date of the end date). The report is stored as a file and paper at the KBNN unit where the report is located.

2.2. The final number of the final decision was: The data was taken out on 30 November 11 years later (after the end date). The paper report is sent to the upper KBNN and the relevant related units. The report is stored as a file and paper at the KBNN unit where the report is located. The case after 30 November was still adjusting the course of the year before the decision of the competent authorities to be persuaded and sent back to the report.

What? 61. Quick report (report date)

1. Quick report (daily financial reporting) on TABMIS is the information processed and processed. offers fast from the system's accounting database of the system of recording, limb, NSNN and KBNN's business activities, catering to NSNN and KBNN's management and business operations.

2. The currency used in the quick report at KBNN is a thousand copper, at KBNN the province is a million, at KBNN is the ratio; foreign currency indicators are subject to foreign currency and even thousands of foreign units.

3. Quick Report (the date) is extracted and printed at the end of the day or early working hours the following day, after the end of the notes. The report data is set up for KBNN units according to the process-based respective levels established in the system.

What? 62. Administration accounting report

1. The administrative accounting report in the KBNN system is the type of detailed report that caters to NSNN operations and operates KBNN's business operations on each unit and the entire system. The administrative accounting report can be set up on the database accounting database of TABMIS.

2. The governing accounting report specified in this mode is: date, month, year. In addition, the KBNN General Manager may ask for a management accounting report in other times, at the other time in accordance with the specific management requirements.

3. The KBNs must seriously execute the management accounting report, ensure a timely, complete report; the correct form and the right object using the prescribed management accounting report.

What? 63. Catalogue, pattern, financial reporting method and administrative accounting report.

1 . Financial reports, the regulatory accounting accounting report in this Information applies in accordance with the portfolio. regulation Ah! Appendix V. "Category and administrative report manifold and administrative report" accompanied by: This is private. .

2. NSNN Chief Minister of the Treasury for additional content, revision of the category, financial reporting form, and more. content rules and the method of setting up financial statements. Based on this regulation, the forms and formforms that calculate the instructions will be set up in the system to be able to query and print out the corresponding financial statements.

3. General Manager KBNN regulates additional content, revision of the category, the sample accounting report for the operation of the TABMIS operation, KBNN rules and the method of accounting for accounting accounting. Based on this regulation, the models and the calculation of the instructions will be set up in the system to be able to query and print out the corresponding governance accounting reports.

What? 64.

1. Opposition to Finance, Tax, Customs and Customs

KBNN grants coordination with the Finance, Tax, Customs, and Customs, regulatory, regulatory, extraction, and provision of accounting information related to the collection, NSNN, NSNN's debt, and other financial funds according to the correct accounting method. This is the law.

Any case of data editing on the financial report must be made from the proof of the accounting from accounting to accounting records and financial statements at KBNN, which ensures that the NSNN's central situation reflects and operates KBNN business.

The Tax Authority, Customs is responsible for coordinating with KBNN to convince the accounting of the accounting of the collection management business and the number of budgeted data collected by the management.

2. The reference to the unit has dealings with KBNN

-A deposit account reference:

The release of the deposit unit of the trading unit is made monthly (year), including the first balance, the number of births in the period and the final balance.

-Projector, advance, and advance payment:

The projection of the problem, the advance and the payment payment: is done quarterly (year) by the prescribed form at the current Career Administrative Accounting Mode. In that, the content for the expected projection is as follows:

+ KBNN units perform a projection with a unit of four-digit reserve units that are delivered, the number of uses, the rest. For the provincial budget, the district, the case of matching matching matching numbers is used with the unit but the remaining number does not match correctly, after a reference to the Treasury, the unit that imples the local financial authority to be delivered.

+ KBNN units that are in reference to the NSTW intermediate-level reserve unit, in the case KBNN allocations the expected intermediate bill of the unit to the provincial book. Only implement the following allocation when the match data match is correct.

3. Opposition to bank

The projection of deposit accounts at the bank is made monthly (year), including the first balance, the number of births in the period and the final balance.

Section 5

A STATE OF THE STATE TREASURY.

What? 65. Content-operation job content KBNN

The KBNN transaction operation is the synthesis, analysis of accounting metrics related to the KBNN business activities after a date of accounting. The content of the KBNN business action decision is: Testing, for example, aggregation, analysis of accounting metrics, set up and submitting the accounting report.

Prior to the 31/12 accounting key, the KBNN conducted tests, screenings, which confirmed all accounting figures of all of the accountated careers of the current year with units, related agencies, including:

1. Statistics, budget expenses;

2. The amount of separation of state budget revenues, the accounting of the revenues, the budgets of the levels according to the policy of the state budget;

3. Cash, foreign currency, etc. still at KBNN;

4. KBNN deposits at the bank;

5. Money deposits and deposits are different from units, individuals;

6. Cash deposit, temporary deposit;

7. Advance KBNN , the receivship, payable;

8. Advance and payment of XDCB investment capital;

9. Capital funds transfer between KBNN units;

10. Other funds and capital sources ...

All reference work here must have a confirmation between KBNN with the relevant authorities, and having sufficient signatures of the prescribed authority.

What? 66. Deal with payment commands

1. Handout the point of the payment of the payment of the Treasury to go and arrive; ensure the amount of the Silver Archive goes and to the correct match between the relevant KBNN units and throughout the system.

2. The circumstances of which have flaws, the difference must be found to understand the cause and proceed in accordance with the regulatory regime, and to deal with all the wrong accounts and the account of the deposit, pending the processing in payment that persists for the year.

3. Absolutely not making the decision when the figures are not yet matched correctly.

What? 67. Passport, unify the data between related units.

1. The KBNN unit in coordination with the Financial agency, the Customs and Customs and other agencies involved, handles budgetary pending retreats, suspended pending processing, conducted timely budget records in the year to ensure the number of records in the bank age. You know, every year, a book of years reflects exactly In the case of 31 December, the KBNN units set up a report pending filing of the Budget, pending a detailed handling of the details according to each unit's opening account at KBNN, sending the financial body to the general's handling.

2. The KBNN unit united with a co-level financial agency on the time of the cessation of the money spend, while simultaneously announcing the cease-release deadline for the expected units; the period of cessation of transactions with units, ensuring the use of NSNN units is sufficient. The time spent on the right spending time, time to schedule a financial report; at the same time, the audit, closely monitoring of the spending unit's expenditures in the closing days of the year.

What? 68. Digital processing of accounts

For the shortfall, budget-off-budget, advance, loan, lending of the budget levels, the payout to the expected units, the KBNN unit needs to coordinate with the same-level financial agency and the work units as the procedures for handling. following the provisions of the accounting manual text manual, the Ministry of Finance's decision-making reports.

For the retreats, a temporary decision to be processed by a competent authority to handle the final decision, if no decision has been decided, then transfer the balance to the next year to continue tracking, handling.

What? 69. Processing of foreign currency transactions

For the revenues, foreign currency expenditures, KBNN units moved all of the foreign currency fund's foreign currency, which dispened the currency exchange rate on KBNN before the decision-lock.

What? 70. On the public release, the vote, the bonds.

1. KBNN units perform the projection, correctly determining the sales of the vote, KBNN bonds, left pay, bond payment sales, bonds (root, interest), payment sales (root, interest) reported on KBNN level on the stock market. (if any) of each release in the current year; if the difference must be adjusted in time. Public payment sales (released from 1999 to previous year) of the year must be reported to the KBNN before the 31/12 window.

2. Identilocate the original payment sales, interest payments to other KBNNs and pass through the payment of the Digital Treasury payment line that has been paid for KBNN where the pre-release of the Treasury transaction is due.

What? 71. In terms of XDCB investment capital and career capital has an investment property, which is lent by the objective objective:

1. For investment capital and career capital has the investment properties of the Central budget capital:

-Chief of the unit's advance units, perform a reference to the investment holder, the Project Management Board detailing each project.

-The projection between accounting and capital payment invested in the number of applications, the number of detailed payments to each project under the NSNN Table.

2. For the loan capital under the Government designation:

-KBNN units check, for which the number of capital sources have received, the amount of which has already lent, the amount of capital recovered, the amount of interest that has been obtained and the distribution of interest in the specified interest;

-Assessment of loan, debt, overdue debt, cases of losses (if any) report and petition with KBNN superior, relevant agencies to review and take appropriate treatment. The false loan receivship has been revoked while on a temporary account that needs coordination with the relevant agencies that deal with the termination of the state budget;

-proceed to check the prescribed accounting numbers. The accounting and credit department in KBNN units complete the loan profile of each capital loan object. The balance sheet is in the limit and overdue, the projection between the accounting and the credit guarantees the correct match, if the difference must find the cause and process before the decision is locked.

What? 72. Annual decision-lock conditions

Before the annuation key must ensure that all business cases arise in the current year must be fully reflected and correct in the accounting books. All content stated above the above must be processed on the first day of 31/12.

The balance on the accounts deposit accounts and other deposit accounts belonging to the budget capital of the remaining budget units until the end of December 31, were processed under the current provisions of the Ministry of Finance.

After the date of the day accounting for 31/12, KBNN units aggregate the financial statements sending KBNN superior and related agencies, forms and deadline regulations.

What? 73. Time of budget decision editing

1. The timing of the budget decision-making period expires on January 31 of the following year.

2. During the budget decision editing time, the KBNN conducts its handling of the existence of the former year, the adjustments, the payment payments, the lending of the Budget, as specified. At the same time as the fusion of the receivship, the NSNN was born on 31 December to the pre-regulatory regime of the United States. 108 /2008/TT-BTC November 18, 2008, the testimonies also went on the road, the revenues, according to the order of the Financial Authority.

What? 74. Conditions of capital decision

Capital settlement is only conducted when the correct match of the accounts is related to the capital decision, ensuring:

1. At each KBNN unit: LKB payment accounts to the processing of no residual number;

2. Within the province: The total number LKB goes to the inner province by number of LKB to the inner province; the total number of capital passes by the total return between KBNN province and the KBNN districts must match correctly; the total compensation payment goes in the system by total compensation payments. the system and the details on the one side, the debt;

3. On the national table: The total number of LKB passes by a total of LKB to the outskirts; the total number of capital runs by the total number of capital received between KBNN and the provincial KBNN, the city.

What? 75. Responsibility and file reporting of KBNN transaction activity

The KBNN units joined the TABMIS in charge of the operation and submitted reports of the KBNN transaction activity according to the specified content and deadline.

Section 6

ORGANIZATION OF THE ACCOUNTING APPARATUS AND THE STATE ACCOUNTING ORGANIZATION

What? 76. The responsibility of the participating members TABMIS

Participants of the TABMIS participate in accordance with the provisions of the Minister of Finance for responsibility, jurisdiction over the units of the use, exploitation and operation of TABMIS.

What? 77.

The state accounting apparatus applies to TABMIS including the accounting apparatus in the KBNN system which is located in KBNN units and the business department as accounting work located at the financial institutions, the 1st, 2, and other units that are involved in the operation. to the TABMIS system. The units must organize the accounting apparatus, the accounting department that is consistent with the government's function, mission, and organizational structure, the Ministry of Finance and guidance of the Director General of KBNN.

The operation of the state accounting apparatus applies to the TABMIS at KBNN organized under centralized rule, unified under the direction of General Manager KBNN. Each KBNN unit is an independent accounting unit, responsible for the implementation of the Budget and Budget accounting at its unit; the subordinate KBNN accounting unit is under the direction, audits of the company's KBNN accounting unit.

In addition to the accounting units in the KBNN system, the financial institutions, the Level 1 reserve unit, 2 and other units that are involved must organize the task department to implement a spending or allocation of a budget that is devolve under the task function of the unit. They are on the TABMIS, or on the software system that interfaces with TABMIS. Within its participation range, the accounting units must strictly approve the provisions of the law on accounting and the state accounting manual documents apply to the TABMIS of the Ministry of Finance.

What? 78. Ministry of central accounting and dependent accounting department

1. The central accounting apparatus is the department, accounting department of KBNN levels.

2. The KBNN unit can organize a dependent accounting department consisting of trading points (frequently, not regularly) in the headquarters or outside of KBNN headquarters.

3. The accounting work at the dependent accounting department must fully implement the provisions of the accounting work organization applicable to the dependent accounting unit. At the end of the working day, the dependent accounting department is subject to the projection and test of the number that has been born during the day, transferring all the evidence and accounting documentation of the central accounting department to organize the accounting.

What? 79. Accounting content.

1. Accounting work at KBNN system units.

a) Content-accounting content applicable to the TABMIS in a KBNN unit consisting of the Administrative sections: Accounting of the NNNN; Accounting of the Expenditures of the NSNN; NSNN Accountation Accounting; NSNN Accounting; Debt Loan Accounting, Aid; Payment Accounting; Accounting The task is on the Book of the One; Accounting out of the Table; Accounting for other operations by function, KBNN's mission.

b) The accounting work of each accounting section at the KBNN agency includes:

-Set, take on, control, process accounting certifications; accounting records; total number of daily accounting metrics, months, quarter, year;

-Check out the accounting metrics, set up and send the types of telegraph, report active duty, quick reporting and recurring financial statements;

-The total number of accounting metrics at the system's uniform according to the system's procedures.

-Analysis, store accounting, file storage, accounting documentation.

c) General Manager KBNN regulates the business process of the State Accounting, which applies to a number of key accounting parts in the KBNN system.

2. Accounting work at the financial institution

a) Content-accounting work applies to TABMIS at a financial institution including:

-Import, approval of the expected bill with decision authority and the system under the provisions of the Digital Information 108 /2008/TT-BTC November 18, 2008 on the guidance of the year-end budget processing and the annual NSNN decision report.

-Control and update the evidence from the cost of the money.

-Exploit the database according to the jurisdiction of the competent authority.

b) The Ministry of Finance regulates the allocation of responsibility for the admission of accounting and the order of the central budget, which applies to units of the Ministry of Finance and other units under the TABMIS process. The Director of the Finance Department, the Department of Finance ' s model guidance base, the Ministry of Internal Affairs regulates the allocation of responsibility for the admission of accounting and the order of money from the provincial budget, the district, the commune.

What? 80. KBNN

1. The head of the state accounting apparatus applies to the TABMIS at the KBNN unit must meet sufficient standards, conditions of the Chief Accounting in accordance with Regulation at Article 53 Accounting Law and Government regulations, the Ministry of Finance, which is considered to appoint Plans. I don't know. I'm sorry, chief under the law of accounting. The accounting of KBNN unit chief of responsibilities and powers under regulation at Article 52, Article 54 of the Accounting Law, under the provisions of the Minister of Finance and of the General Manager of KBNN.

2. The Chief Accounting Officer is responsible for helping the Director of the KBNN to oversee the financing at the unit; in charge of the KBNN unit Director and the KBNN unit Chief Accounting on the work of the scope of responsibility and permissions assigned; Accounting. The senior unit is under the command and test of the Ministry of Chartered Accountant.

3. The appointment, dismissal, dismissal, commendation, discipline, remission of the Chief Accounting Officer KBNN carried on the provisions of the law and of the Minister of Finance on machine organization and management hierarchy KBNN, on the basis of the offer. of the Director of the Treasury of the State of the State Unit Direct Management and Accounting Officer KBNN ranks above.

4. The unqualified case and the layout of the Chief Accounting Accountant, KBNN units are allowed to serve as the successor in charge of accounting for a maximum of 1 fiscal year. After a year, the person in charge of accounting is still not qualified and the conditions of the accounting are required to find someone else qualified, standard for deployment as the Chief Accounting.

5. At the KBNN units with an accounting organization (Case, Room), the appointment of the Deputy Chief (or Deputy Head of the Department) to help the Chief Accounting (The Chief, Chief of the Department) perform the tasks assigned.

6. For the KBNN level with no accounting room, it is possible to hand over a qualified cadet, the standard to help the Chief Accounting Officer, on behalf of the Chief Accounting Officer addressing the work when authorized by the prescribed and responsible public affairs. It's time to be authorized. The KBNN director granted the task of giving the officer the task of assisting the Chief of the Accountant at his unit.

What? 81. The layout of the accounting officer in the KBNN system

1. The layout of the accounting officer must be grounded in the request for work, qualifications, capacity, cadet qualities, the actual situation of the unit and follow the principles of the division, the layout of the accounting officer stipulated in Article 82 below.

2. The Director of KBNN units has to set up the accounting officer in accordance with the actual situation in the unit, with sufficient designation as specified, ensuring the right to independent of the business of accounting officers.

3. In each KBNN unit, the state accounting apparatus applies to the TABMIS that is organized into the following principal parts:

-The trading department is comprised of direct accounting officers who perform the accounting, budget, deposit, etc., etc. with units, individuals who have a transaction relationship with the government. KBNN .

-The payment department is composed of accounting officers handling payment transactions, the credit of the units, the individual having dealings with KBNN.

-The general department consists of accountaction workers conducting data aggregals, financial statements, statistics, construction and instructions on the implementation of the accounting regime, performing an accounting test.

What? 82. The Rules of Analysis, the layout of the accounting officer

The KBNN units must strictly adopt the principle of division of operations, the layout of the accounting officer under the provisions of the Accounting Law and the provisions of this Information:

1. Each transaction accounting officer is assigned to the account of a number of units, individuals, responsible for preserving the registration of the signature template and the customer's pattern; the accountworkers must register the signature template with the Accountant;

2. General Manager KBNN regulates the principles of assignment, the layout of the accounting officer, in which the accounting of the chief accountant (or authorized person) is not directly implemented in particular accounting work, dealing with the customer, the internal affairs business;

3. Director of KBNN on the designation of the assigned payroll, the actual condition at the unit and regulation of KBNN for the layout of the accounting staff, which has mutual control, ensure the safety of money and assets.

4. The deployment, layout of accounting officers in the one-door transaction processes that follow the separate regulation of the Ministry of Finance and KBNN.

What? 83. Coordination of execution

All parts and individuals in each KBNN unit are related to the accounting work that must strictly accept the principles, the regime, the prescribed accounting process; be responsible for full, timely, accurate, honest, honest, fiscal, financial, and financial reasons. necessary for the accounting department to carry out the accounting processes of accounting.

What? 84. Accounting Desk

When there is a transfer of the accounting staff to another business division in the KBNN or other unit, it is required to organize the intersection between the person and the recipient with the oversight of the Chief Accounting Officer in accordance with the following:

-Accounting documents (certificates, books, reports, accounting records);

-The work done, being done, unresolved.

-The balance of accounts, signature registration, signature of the trading units;

-The stamp used in accounting (if any);

-Things to continue to do (record content, duration of job completion).

What? 85. Change of Career Chief Accounting at KBNN units

When changing the Chief Accounting Officer, the KBNN unit director must organize the work desk between the former Chief Accounting Officer and the new Chief Accounting Officer, the KBNN Chief Accounting Officer (KBNN) was issued by KBNN on the board of directors of KBNN. with text. At the same time, you must manually cancel the old accountant's signature and register the new Chief Accounting signature, promptly inform the units that have a partnership, the KBNN transaction.

The absence of a temporary temporary accountant in the unit must be authorized by writing to the eligible, qualified standard, and must be approved by the Director of KBNN.

Chapter III

THE ORGANIZATION.

What? 86.

The investment came into effect on March 1, 2013, which applies to the budget from 2013 onwards, replacing the Digital. 212 /2009/TT-BTC 6 November 2009 on the guidance of the implementation of the state accounting applied to the Budget Management Information System and the Treasury Service (TABMIS), the Number Decision. 120 /2008/QĐ-BTC December 22, 2008, of the Secretary of the Treasury for the Board of State Budget Accounting and Operations, State Treasury and Digital Information. 130 /2009/TT-BTC June 24, 2009 on the regulation of the Financial Reporting System and the applicable governance accounting report in the NSNN Accounting Mode and KBNN career operations issued by Decision No. 120 /2008/QĐ-BTC December 22, 2008, of the Minister of Finance.

The Director General of KBNN issued the manual, the Minister of Finance of the Public Finance guidelines for the final processing of the budget figures of the previous year's budget in 2013, in accordance with the provisions of this Information and relevant documents.

What? 87. The validity of the citation text

The content is cited in accordance with the specified text in this Notice if these documents are added, modified or replaced by the provisions of the additional text, modified or replaced.

What? 88.

General Director KBNN, Secretary of State Budget, the Chief of Accounting and Audit Mode, Director of the Bureau of News and Financial Statistics, Chief Financial Officer, Chief of the Department of Finance, and subordinated the Ministry of Finance, participating units of TABMIS, Other units have dealings with KBNN within their functional range, their powers are responsible for implementing the implementation, the direction of implementation and examination of this private execution.

KT. MINISTER.
Chief.

(signed)

Chief of the Army.