Number: 161 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, October 2, 2012
IT ' S SMART
Control mode, payment.
the state budget expenditures through the State Treasury.
State Budget Rules 01 /2002/QH11 December 16, 2002;
Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the State Budget Act;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
At the suggestion of the General Manager of the State Treasury, the Ministry of Finance directed the control, payment of state funds through the State Treasury as follows:
What? 1 . The scope and subject apply
1. The adjustment range
This information regulates the control regime, payment of the expenses of the state budget through the State Treasury except for basic building investments and investment spending; special expenditures on security, defense; and the activities of the Party. Vietnamese communists; the genus of Vietnamese representative agencies abroad; other specialty budgets have their own guidelines.
2. Subject applies
It applies to the agency, the unit, organization, the individual uses the state budget budget (the following is generally the unit using the budget); the State Treasury, the senior financial institution.
What? 2 . The principle of control, payment of state budget expenditures through the State Treasury.
1. All state budget expenses must be checked, controlled during the payout process, payment. The expenses must be in the state budget bill assigned (stipulated at the 1 Article 3 point of this privacy), correct mode, standard, rating due to the prescribed jurisdiction and have been decided by the unit chief or the authorized authorized person. -What?
2. All state budgets are accounted for by the Vietnamese copper in the budget year, the budget level and the state budget item. State budget expenditures by foreign currency, artifacts, labour days are regulated and accounted for by Vietnamese copper in foreign exchange rates, animal prices, labor day employment by the state agency with regulatory authority.
3. Payment of state funds through the State Treasury implemented in principle directly from the State Treasury for the beneficiary, social allowance, and the provision of the service goods; the case has not yet performed a direct payment. Now, the State Treasury makes payments across the unit using the state budget.
4. In the process of control, payment, state budget expenditures the wrong amount of expenses must be revoked or submitted the budget. Based on the decision of the financial agency or the decision of the state agency to have jurisdiction, the State Treasury makes the recall of the state budget in accordance with the self-regulation process.
What? 3 State budget conditions
The State Treasury only does payment of state budget expenses when there is enough of the following conditions:
1. Already in the state budget spending bill is delivered, except for the following cases:
a) Advance of the funding by regulation at Article 45 of the Digital Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines for the implementation of the State Budget Law.
b) Chi from the source of revenue compared to the bill delivered prescribed at Article 54 of the Digital Protocol 60 /2003/ND-CP and from a regulatory budget source by regulation at Article 7 of the Digital Protocol 60 /2003/NĐ-CP.
c) The previous year ' s state budget forecast after the decision of the granting of the competent authority at Article 61 of the Digital Protocol. 60 /2003/NĐ-CP.
2. The right regime, the standard, the rating provided by the state agency has jurisdiction.
3. Has been used by the unit head of the budget or authorized by the authorized person.
4. There are enough records, evidence from the prescribed payment at this article 7.
In addition to the regulatory conditions at paragraph 1, 2, 3, 4 This, the case using a state budget budget for procurement of equipment, work vehicles, and other jobs within the range must be fully determined by the bid or the bidding process. decision to specify the unit to provide the goods of the competent authority under the rule of law.
What? 4 . Responsibility and the powers of the agencies, units in the management, control of payment of state budgets and bank accounts.
1. Ministry of Finance, Provincial Finance, Central City, Financial Chamber-District Planning, District, Town, Province, Province (later known as the financial institution):
a) The allocation of the allocation of the state budget to the units using the state budget. Where the allocation is not consistent with the content in the bill by the state authority has jurisdiction over, not exactly the policy, the regime requires the body to allocate its regulatory budget;
b) Ensure that the state budget fund exists in order to meet the needs of the state budget as defined by the State Budget Law, the Digital Protocol. 60 /2003/ND-CP and the text instructs the Law. Where the budget fund does not meet enough demand, the financial body is entitled to (in writing) The State Treasury halted payment of a number of procurement expenses, fixed by individual tasks to ensure the balance of the budget fund. state, but does not affect the organization carrying out the unit ' s assigned primary mission;
c) The test, which oversees the implementation of the spending and use of the budget in the state budget using the state budget, the case of the detection of allowable expenses, not the right regulatory regime or unit that does not approve the report mode, has the right to request. State Treasury stopped payment.
d) is responsible for the integration of the budget expenditures into the budget and treasury management information system (later called TABMIS) by regulation of the management guidelines of the state budget under the application of the TABMIS system.
The Financial Authority is responsible for testing, controlling the content, the properties of each of the expenses, ensuring the amount of the budget conditions under the rules. at Article 3 of this message; at the same time, make sure the correct subject is specified at the 2 Article 5 paragraph of this message.
2. The state authority in the central and local state, the I-level reserve units are responsible for the delivery of the operation to the units using the right-to-be-right budget, correct the appraisal of the financial agency and the timing of the specified time. It is responsible for the entry of the budget expenditures to TABMIS by regulation of the management of the state budget under the application of the TABMIS system.
3. The unit using the budget:
a) The unit using the budget and institutions that are supported by the state budget regularly must open an account at the State Treasury; subject to inspection, control of the financial body, the State Treasury during the implementation of the budget bill being delivered and funded by the government. It ' s a policy-based budget. The evidence from the payment in the correct form provided by the Ministry of Finance; is responsible for the accuracy of the listed genus contents with the evidence from the payment sent to the State Treasury.
b) The chief of the units using the budget is responsible:
-Decide to follow the regime, the standard, and the extent to which the cost of the budget is granted jurisdiction. The Chief of the Agency, the NNSN unit is responsible for the determinate and accuracy of the contents of the contents of the KBNN.
-Management, using budget and state assets under the right mode, standard, budget rating; correct purchasing levels, property equipment; the right purpose, saving, effective. The case of violation, depending on the nature and extent, shall be subject to disciplinary action, administrative sanctiation, or prosecution of criminal responsibility under the rule of law.
4. State Treasury is responsible:
a) Control of the records, certificates from the genus and perform the timely payment of the budget expenses eligible for payment under the regulation at Article 51 of the Digital Protocol. 60 /2003/ND-CP and the regulations at this level;
b) Joining the financial body, the state governing body has jurisdiction in examining the use of the budget; confirm the amount of food, the number of supplies, the end of the budget balance of the five budgets of the units using the budget at the State Treasury.
c) The State Treasury has the right to suspend, reject payment and written notice to the unit using the budget known; at the same time, responsible for its decision in the following circumstances:
-It's not true, the standard, the cost of the state authority has jurisdiction.
-There are not enough provisions in this Article 3 regulations.
The State Treasury is not responsible for the records, the prescribed evidence does not have to be sent to the State Treasury for control.
d) The State Treasury has a responsibility to suspend payment at the request of the financial agency (in writing) for the specified cases at point b, paragraph 1 Article 4 of this.
e) The Secretary of State for the State Treasury does not comply with the statutory time of regulation in paragraph 3 Article 7 of this information or deliberately disturbing the use of NSNN units, depending on the nature and extent of the breach. It's the rules of the law.
What? 5. The form of paying expenses from the state budget
1. Pay in the form of withdrawal withdrawal from the State Treasury
-The state administration.
-The public career unit.
-Social political, social politics-the profession, social organization, social organization-the state budget that is covered by the state budget.
-The other subject follows the instructions of the state agency with jurisdiction.
-Based on the needs and the requirements of the task force, the unit chief uses the budget and sends a prescribed payment record at Clause 1 Article 7 This is sending the State Treasury where the transaction is for control, payment.
-The State Treasury inspects, controls the records of the unit using the budget by regulation at Article 8 of this Smart, if sufficient conditions are prescribed, make direct payments to the payer and the supplier of goods, services, or expenses. Through the budget unit.
-When it comes to pay in the form of a draft withdrawal from the State Treasury, the State Treasury imples the unit to use the state budget that ensures the expenses that meet the state budget conditions according to regulation and the correct accounting of the state. of the current state budget.
2. Pay in the form of a spending order:
a) The object to pay in the form of a spending order that includes:
-Chi for units, economic institutions, societies that do not have a regular relationship with the state budget;
-The foreign debt.
-The loan details of the state budget;
-Cost of authorization costs (for small capital grants, content only) as determined by the Chancellor of the Financial Authority.
-A number of other expenses according to the decision of the Chief Financial Officer.
b) The expense process in the form of a prepaid command:
-The financial body is responsible for testing, control of content, properties, and control of the evidence profile from each of the expenses, ensuring that the conditions pay the budget by regulation at this Article 3; ordering the money to send the State Treasury to pay for it. It pays the unit to use the budget.
-The State Treasury performs budgetary funds and pays the unit to use the budget according to the contents of the financial agency.
What? 6 The method of paying the state budget expenses:
The cost of the state budget for the use of the state budget is carried out in accordance with the principle of direct payment from the State Treasury to the beneficiary and the supplier of goods, services. For unconditional expenses that make direct payments, the State Treasury is either a repayment or payment for the beneficiary of the budget using the budget. The specific method of pay is as follows:
1. Advance: The advance is the payment of state funds to the unit that uses the state budget in the case of the state budget of the state budget using a state budget that has not yet had enough bills, as evidenced by the stipulated by the work. Complete.
-In cash: cash-free content for the unit using a state budget, including the unit's expenditures using a state budget of contents that are allowed to spend on the prescribed cash at Article 5 Digital. 164 /2011/TT-BTC November 17, 2011, the Ministry of Finance provides the management of the collection, spending on cash through the State Treasury system.
-Advance transfer: transfer content by transfer of units using state budgets including:
+ Chi office supplies
+ Conferences (excluding payments for the individual are allowed to be paid in cash).
+ Lease (rent, land rental, rental of equipment ....)
+ The professional career costs of each sector
+ Chi fixes the property that serves professional work and maintains maintenance of infrastructure works from a regular source of funding.
+ A number of other necessary expenses to ensure the operation of the unit of the unit using the state budget.
For contract payments, the prescribed rate at the signed contract of the unit using state budgets and the supply of goods, services, but maximum does not exceed 30% of the deployment of the layout for that procurement (except for the case). payment of imported goods, the specialized equipment must be imported that in the supplier contract requires greater repayment and other specific cases that have the individual guidelines of the competent authority, the payment is done within the scope of the project. accounting is delivered and under the contract signed between the state budget using the state budget and the supplier); for non-contract expenses, the advance level is available. This is done by the application of the unit using the budget, which is consistent with the progress of execution and within the scope of the assigned bill.
-The unit uses a state budget deposit of the State Treasury, documents related to each of the prescribed expenses at paragraph 1 Article 7 of this is accompanied by a state budget bill (profiling), which notes the advance content to the repository. The State of the State has a base of settlement and tracking when the payment is due.
-State Treasury controls the records, as specified in accordance with Article 8 of this Smart, if guaranteed by regulations as a temporary procedure for the unit.
d) The advance payment: The response payment is the transfer from the advance to the payment when the genus is completed and there is sufficient evidence to pay the payment.
-For cash-made cash-payments completed and file-sufficient, the certificate from the payment, the units using the budget must pay an advance payment with the state Treasury for the latest day of the month after.
-For transfers by transfer: non-contract losses have been completed and enough evidence from the payment, the units that use the budget must pay an advance with the state Treasury for the latest day of the month after. For contracts of contract, immediately after the final payment of the contract and the end of the contract, the units using the budget must make a procedure for the payment of the advance with the State Treasury.
-When the payment payment, the unit using the budget is responsible for sending to the State Treasury the proposed payment payment, accompanied by the records, evidence from the relevant corresponding to the stipulation at 1 Article 7 of this Information to the State Treasury. Control, payment.
-The case is eligible for regulation, then the State Treasury performs a temporary payment for the unit using the budget, namely:
+ If the number of payment offers is greater than the number that has already submitted: the base to the unit ' s payment offer, the State Treasury does the procedure to move from the advance to the payment (the number has submitted); at the same time, the unit adds a budget bill to deposit the State Treasury to the additional payment for the unit (the difference between the state Treasury number accepted payment and the number of repaid);
+ If the number of payment offers is less than or equal to the order: the paper base offers the unit ' s advance payment, the State Treasury as the procedure moves from a bye to payment (with the State Treasury accepting the payment payment), the difference will be made. tracking for recovery or payment the following month, the following semester.
-All of the payments (including cash and transfer) to spend on the state budget forecast to the end of December 31 annually, the payment procedure is processed according to the regulation at No. 1. 108 /2008/TT-BTC November 18, 2008, of the Ministry of Finance, the last year's budget processor and the annual state budget decision.
2. Direct payment: Direct payment is the method of paying a direct budget to the unit using a state budget or for the supplier of goods services when the work has been completed, there is enough evidence from direct payment in accordance with the rules. On this 1 Article 7 of this, and the budget expenses that meet the full budget conditions under this Article 3.
a) Direct payment content:
-salaries; scholarships, student fees, students; public service expenses (electric money, water money, telephone money, sanitary money).
-The expenses have enough evidence from the state budget under the provisions of the direct payment filing stipulated at paragraph 1, Article 7 of this.
b) Payment level:
The level of payment of the base to the case, the legal, valid, within the state budget bill is delivered and sufficient balance to carry out the payment.
c) Direct payment procedure:
-The unit uses the state budget sent to the State Treasury filing, documents related to each of the prescribed expenses at 1 Article 7 of this Notice accompanied by a state budget bill (payment), which notes payment contents to Warehouse. The State of the State has a base of settlement and accounting.
-The State Treasury controls by regulation in Article 8 of this, if guaranteed by regulation, make direct payment for units that provide goods, services, or through the unit using the budget.
3. Advance of budget funding:
a) Advance of the cost of execution in the case at the beginning of the budget year, the state budget bill has not yet been decided by the state authority, the State Treasury and the State Treasury to make a temporary temporary budget of the state budget for detailed tasks. I mean, the rules are on the 45. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines for the implementation of the State Budget Act and specific guidelines at the Ministry of Finance's annual budget executive.
b) The State Treasury and Treasury Authority implemented a temporary budget budget for the use of the budget by regulation at Article 5 of this Information. The maximum monthly temporary level does not exceed the average monthly spending of the previous year.
c) After the bill was granted by the state authority, the State Treasury implemented a reduction in the elimination of the entity's budget, the amount of budgetary expenditure used by the unit using the budget. Where the transaction is not correct for the type, the clause was granted, the State Treasury notified by text to the financial institution.
4. The pre-expected genus for the following year:
a) The pre-payment of the state budget bill is implemented as stipulated at Article 61 of the number 60 /2003/ND-CP June 6, 2003.
b) Based on the decision of the competent state agency, the State Treasury imples the advance to the unit to use the budget as specified in Article 5 and Article 6 Chapter II of this Information.
c) The State Treasury makes the return of the capital prior to the recovery fund of the state budget bill allocation.
What? 7 The state budget controls:
1. For the provisions in the form of the draft withdrawal at the State Treasury: the unit using the state budget sent to the State Treasury of the documents, the evidence below:
a) The initial submitted records include:
-The year's bill is granted.
-The public career unit implemented by Protocol No. 43 /2006/NĐ-CP April 25, 2006 of the Government rules the autonomy, self-responsibility for the implementation of the mission, organization of the apparatus, the payroll and finances to the public career unit to send the Internal Expenditure Statute; the decision to deliver the autonomy of the competent authority. Right.
-The state agency is in accordance with the Digital Protocol. 130 /2005/ND-CP October 17, 2005, the government regulates autonomy, self-responsibility for the use of payroll and administrative management funding for the state agency to submit the Internal Expenditure Statute of the unit.
b) The case of a response: the temporary deposit file submitted each time included:
-For cash-to-cash response proposals: The draft bill, which notes the advance content for the State Treasury to have a controlled base and track when payment. Cash-to-face payments must be correct in terms of the prescribed cash at Article 5 Digital Information. 164 /2011/TT-BTC.
-For motion-transfer response:
+ The purchase of goods, services (except for the cash repayment case above): the unit sent the State Treasury of the following certificates: The draft paper, which notes the advance content to the State Treasury with a control base and a certificate from payment (for example). with non-contract small expenses) or contract purchase contract, service (for the case of a contract must have a contract).
+ Procurement, property repair, small construction: the unit to send the State Treasury the following certificates: The draft bill, depending on the form of the contractor selection, the unit sent the Decision to approve the bid result, the decision to specify the bid, the Decision to approve results of the competitive offering of the competent authority; contracts for purchase, repair, construction.
c) The advance payment profile sent each time the advance payment includes:
When payment is a temporary payment, the unit sends the State Treasury to the payment of the advance payment. According to the contents of the document, it is accompanied by the following documents:
-Payoff payment of cash expenses:
+ For small-value expenses that do not exceed 5 million coins for a specified expense at paragraph 6 Article 5 Digital Information. 164 /2011/TT-BTC is the application of the Board of Statistics from the payment issued by the Prime Minister to send the State Treasury.
+ An advance payment for the remaining cash expenses: documents, certificates from the unit payment sent the State Treasury to the same as payment of the transfer expenses.
-Payment of transfer expenses: Documents, attachments to each content, such as the direct payment case specified at the point of paragraph 1 Article 7 of this Information.
c) Direct payment records include:
-Depending on the contents of the contents, the customer is sent with the documents, the following:
+ For personal payment expense:
• For salaries, scholarships, tuition fees, donations, expenses for rural cadres, self-employment: list of payers, scholarships, tuition fees; list of regular labour benefits under contract; list of township cadres, current villages (submitted first and sent when added, adjusted).
• Income payments add to the cadres, civil officials, officials of the administrative body implementing the Digital Protocol. 130 /2005/ND-CP, A career unit, a career unit. 43 /2006/NĐ-CP of the Government: in accordance with the Digital Information 18 /2006/TT-BTC March 13, 2006 of the Ministry of Finance guided the regime control regime to the state agency to implement the autonomy regime, self-responsibility for the use of payroll and administrative management funding; Digital Information and Management. 81 /2006/TT-BTC 06/09/2006, the Ministry of Finance guided the control regime to the public career units that implement autonomy, self-responsibility for the implementation of the mission, organization of the apparatus, commission, and finance.
• Other payments to the individual: the list by each payment.
• For personal payment outsourcing: stock contract, contract liquation (if available);
+ Cost of goods, services:
• Public service payment; information, communication propaganda: Table of evidence from payment.
• Purchase of office supplies: Table of payment from payment (for non-contract expenses); contract, contract liquation, invoice (for contract expenses).
• The unit case uses the budget to implement the means of the means by the regime, the stationing office, telephone exchange: the regulatory text of the cost, the list of those who enjoy the stock (sent once at the beginning of the year and sent when the birth has changed).
+ Conferences: Table of payment from payment (for non-contract expenses); contract, contract liquation, invoice (for contract expenses).
+ Cost of charge: Table of evidence from payment.
+ Cost of hiring: Table of payment from payment (for non-contract expenses); contract, contract liquation, invoice (for contract expenses).
+ The company is out, united: The manifest sheet from the payment (for non-contract expenses), contract, contract liquation, invoice (for contract expenses)
+ Asset procurement: Table of payment from payment (for non-contract expenses); contract, contract liquation, invoice (for contract expenses). To reform the administrative procedure, increase the responsibility of the unit leader and facilitate the use of the state budget use unit, the Finance Ministry instructed to apply payment records to some of the following purchases:
• The case of regular shopping or procurement package regularly has a value of under 20,000,000 copper (twenty million copper): the unit set and sent KBNN the manifest from payment (not to send contracts, bills, certificates related to the purchase). for KBNN). The State Treasury implemented the genus at the suggestion of the unit using NSNN; the agency chief, the NNSN unit was responsible for the decision to spend and the accuracy of the contents of the contents of the KBNN manifest.
• For payment purchases by the form of a "purchase credit" card according to the regulation at Article 8 Digital Information. 164 /2011/TT-BTC November 17, 2011, of the Ministry of Finance regulations governing cash collection management through the KBNN system: the unit set up 2 contacts from the payment (according to Form 01) accompanied by a draft of a state budget bill sent to the State Treasury to be the capital. The state budget is controlled by the Ministry of Finance. The transaction unit does not have to send the purchase bills printed at POS points to the State Treasury; at the same time, the transaction unit must be responsible for the accuracy of the contents of the amount listed on the manifest from the payment to the Home Treasury. Water.
+ Chi repairs asset to professional work and maintenance, maintenance of infrastructure works; the professional cost of each sector: contract, contract liquation, invoice. For the payout to select the contractor, the unit must submit the decision to approve the results of the selected grant's contractor.
+ Other expenses: Payment from payment (for non-contract expenses); contract, contract liquation, invoice (for contract expenses).
+ To buy, invest in intanable assets; purchasing assets used for professional work: Contract, contract liquation, invoice. In the case of a contractor's choice, the unit must submit a decision to approve the results of the selected grant's contractor.
2. For the form of the genus in accordance with the Financial Agency ' s expense order: payment records are the Order of the Cost of the Financial Authority. For records involving each limb by order of money, the unit sends a profile to the financial institution, the financial body responsible for controlling and storing evidence from the genus in the form of a spending order.
3. Case processing timeout: The case processing deadline is calculated from the time of the state budget control over the state budget of the State Treasury to receive enough records, certificates from the prescribed limb control to the end of payment of the payment to the customer, specifically specified. as follows:
a) For the retreats: the processing deadline for a working day.
b) The case of payment of the expenses is simple: the deadline for processing during a working day.
c) The case payment case has a complex profile: the processing time is the day of work.
d) The case of a temporary payment: a maximum processing time of 3 days of employment Yung c.
What? 8 . Content and process control some of the major expenditures of the state budget:
1. Control of regular expenses; the national target program and several other programs associated with the management duties of the ministries, the sector, local have been assigned by the governing body in the budget bill of the unit using the budget:
The State Treasury performs control of the unit's profile according to the following contents:
a) Control, which is a reference to the expenses compared to the state budget bill, ensuring that the payments must be included in the state budget bill granted by the competent authority, the balance account balance of the unit is sufficient to spend.
b) Check, control the legitimacy, the validity of the records, the prescribed evidence for every single paragraph.
c) Check, control the expenses, ensure the correct, standard, state of state budget expenditures provided by the state authority. For the unprepared, standard, state budget expenditures, the State Treasury is based on a state budget bill that has been given by the state authority to control.
3. Control of proxy funds:
The control, payment of the authorized authorized funds by regulation at the 12-section IV Digital Fourth section. 59 /2003/TT-BTC 23/06/2003 by the Ministry of Finance Guide to Protocol No. 60 /2003/ND-CP June 6, 2003, of the Government of the State Budget.
3. Control, payment of the loan payments of the state budget:
a) Pay foreign debt:
+ On the basis of payment of debt and payment requirements, the financial body sets the money to transfer to the State Treasury to pay the payment. The financial agency ' s expense base, the State Treasury as a result of budgetary funds to pay foreign debt.
+ The case of foreign debt repayment is made in accordance with paragraph 5, Article 8 of this Information.
b) Pay the debt in the water:
For domestic debt payments carried out in accordance with the current executive guidelines of the Ministry of Finance.
4. Control, payment of the expenses to the activities of social political organizations, social politics-profession, social organization, social organization-the profession being implemented as regulation at paragraph 1, Article 8 of this Information.
5. Control, payment of foreign currency expenses:
For foreign currency expenditures carried out in accordance with the manual text of the Exchequer.
6. Chi by animal and labor day:
For budgetary expenses and labor day, the record command base, the state budget record order of the financial institution, Treasury State Treasury records, records state budget.
7. After control of the filing, evidence from the unit ' s limb, the State Treasury performs:
a) The case is fully guaranteed by the regulations, the State Treasury as the procedure for payment of the use of the budget by regulation at paragraph 2 Article 6 of this Information.
b) The case is not eligible for payment, but the subject is due to be filed, the State Treasury as a temporary procedure for the use of the budget by regulation at paragraph 1 Article 6 of this Information.
c) The case is not eligible, the State Treasury refuses to pay under the prescribed payment at paragraph 4 Article 4 of this Information, the denucate of the application to deposit the use of the state budget by Form 02 issued by this Information.
What? 9 Save the evidence from the State Treasury:
1. Document, caged evidence at the State Treasury include: evidence from the prescribed accounting plan; state budget expenditures; list of payers, scholarships, tuition fees; Decision to approve the results of the grant's contractor selection. The contract, the contract bar; the certificate board from the liquor.All the archives at the State Treasury must be the original or the main.
2. Document, certificate from return to customer: contact from the debt report to clients, invoices, other relevant document records.
What? 10 . The accounting accounting and state budget report:
1. Accounting booklet:
The units use the budget, the State Treasury that organizes the accounting accounting of the state budget by state accounting and other laws of accounting.
2. State budget expense report:
a) Monthly, precious, five, units that use the state budget report bank report to the confirmation of the State Treasury of the State Treasury. The composite governing body reported the state budget to send a co-government financial agency.
b) Monthly, precious, year, State Treasury states the state budget report to the state budget deposit, the Housing Authority, and the State Treasury. The State Treasury Corporation reports the state budget to the Ministry of Finance (State Budget) in accordance with the regulatory regime.
What? 11 Recall a reduction in state budgets:
1. During management, payment of payment of state budgets, the financial body has the power to decide to reduce state budget spending on the amount of government expenditures, not the right regime, the standard, the cost of the state. The units using the state budget are responsible for filing a timely state budget by the decision of the financial institution. The State Treasury is based on the decision of the financial agency and the money paper of the units using state budgets to make the recovery procedure down the state budget.
2. The base at the decision of the state agencies has jurisdiction (Court, Public Security, People ' s Control Institute, etc.) on the recall of regime mispayments, embezzled employment losses, state assets, State Treasuries that implement a reduced recovery accounting accounting. The state budget is on the right of the state budget after the state budget uses the state budget to pay back into the state budget.
What? 12 State budget fund manager:
1. The financial authority that presided over coordination with the State Treasury Building the valuation of the funds by regulation at a 20-part IV Digital. 59 /2003/TT-BTC to make sure the payment is paid, the cost of the state budget.
2. When the state budget budget is lower than the minimum, the State Treasury has the responsibility to inform the financial agency the same level to take the solution, namely:
a) The foreman was in time to collect the revenues of the state budget that guaranteed to focus on the planned revenues;
b) Advance of the financial reserve fund or borrow other sources by regulation to meet the state budget expenditures under the approved accounting. After the concentration is collected, the financial body must return to the regulatory regime.
c) The case has used all of the above measures that still do not guarantee the pay, payment, financial authorities must suspend the state budget expenditures. The State Treasury has the right to refuse to carry out the cost requirements of the financial institution and the unit using the budget if the state budget fund does not guarantee payments, payment.
What? 13 The effect of execution.
This announcement comes into effect since November 15, 2012 and replaces the Digital Information. 79 /2003/TT-BTC On August 13, 2003, the Ministry of Finance directed the management, issuing, payment of state budget expenses through the State Treasury.
What? 14 The organization does.
Ministries, peer agencies, government agencies, other agencies in the central government, the People's Committee of the Provinces, the central city of the Central Committee, the State Treasury is responsible for guiding subordinated units and subordinated to the organization. In the course of execution, if there is an entangrium, the agency, the unit, the organization, the individual feedback on the Ministry of Finance to review, coordinate the settlement.
Chief of the Army.