Circular 161/2012/tt-Btc: Regulation Control Mode, The Payment Of Expenses The State Budget Through The State Treasury

Original Language Title: Thông tư 161/2012/TT-BTC: Quy định chế độ kiểm soát, thanh toán các khoản chi ngân sách nhà nước qua Kho bạc Nhà nước

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The CIRCULAR regulates the control mode, the payment of expenses the State budget through the State Treasury _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002;
Pursuant to Decree No. 60/2003/ND-CP on 06/06/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
According to the proposal of the Director General of the State Treasury, Ministry of finance guidelines, control the payment of State budget expenditures through the State Treasury as follows: chapter I GENERAL PROVISIONS article 1. The scope and subjects of application 1. Scope this regulation circular control modes, payment of the expenses of the State budget through the State Treasury except construction investment expenditures and business investment properties; Special expenditure on security, Defense; spent on the operations of the Communist Party of Vietnam; the genus of the Vietnam representative offices abroad; budgetary expenditures has another peculiarity of private guide mechanism.
2. Subjects of application this circular apply to agencies, units, organizations, personal use of State budget funds (hereinafter referred to as the unit using the budget); The State Treasury, the financial agency.
Article 2. The principle of control, payment of expenses the State budget through the State Treasury 1. All State budget spending must be checked, control the payment process, the payment. The account must be in the estimation of State budget allocated (specified in point 1 of article 3 of this circular), the true mode, standards, and norms stipulated by the authority and unit heads were using budget or who authorized the decision. 2. Every State budget expenses are accounted in Vietnam under an annual budget, the budget level and index of the State budget. The State budget expenses in foreign currency, artifacts, workdays are converted and bronze Vietnam accounting according to the currency exchange rate, the price of artifacts, workdays by the competent State Agency regulations.
3. Payment of expenses the State budget through the State Treasury follow principles directly from the State Treasury for the person entitled to wages, social assistance and the supply of services; the case has not yet made the payment directly, the State Treasury made payments through the unit using the State budget.
4. In the process of control, billing, settlement of State budget expenditures to reduce or recover the wrong submitting the budget. Based on the Agency's financial decisions or decisions of competent State agencies, the State Treasury made the recovery for the State budget in accordance with the prescribed sequence.
Article 3. State budget conditions State Treasury only make payments to the State budget expenditures when there is enough of the following conditions: 1. Already in the estimation of the State budget allocated, except the following cases: a) a temporary provision of funds under the provisions of article 45 of Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines enforcement of the law on the State budget.
b) Genus from rising currency than the estimation was given under the provisions of article 54 of Decree No. 60/2003/ND-CP and from the power of the budget in accordance with article 7 of Decree No. 60/2003/ND-CP of. c) estimated advance Spending State budget next year by decision of the authority specified in article 61 of Decree No. 60/2003/ND-CP DATED. 2. The correct mode, standards, and norms by the competent State Agency regulations.
3. Unit heads were using budget or who authorized the decision. 4. There are enough records, proof of payment in accordance with article 7 of this circular.
In addition to the conditions specified in paragraph 1, 2, 3, 4 this use case, the expense of the State budget to shop equipment, means of work and other work in the range are tender, they must have full winning bid decision or the decision to designate the goods supply units of the competent authority under the provisions of the law.
Article 4. The responsibilities and powers of the authority, in the management unit, control the payment of State budget expenditures 1. The Ministry of finance, Department of finance province, central cities, financial-planning, districts, towns and cities in the province (hereinafter referred to as the Agency): a) verify the allocation of State budget estimates for the unit using the State budget. The case of the allocation is not consistent with the content in the estimation by the competent State agencies, not the right policies, the Agency requested modes allotted budget adjustments;
b) make sure to preserve the level of State budget funds to meet the demand of the State budget according to the provisions of the law on the State budget, of Decree 60/2003/ND-CP and the writing guide law. Cases exist of budget funds granted did not meet spending needs, the finance agency is entitled to request (in writing) the State Treasury halted payment of some expenses of stores, repair according to each specific task to ensure the Fund balance the State budget, but does not affect the Organization of the main mission of the unit;
c) check, monitoring the implementation of the expenditure and budget use in the unit using the State budget, discovered the case exceeded the permitted sources, no proper regulatory regime or the Executive units, the reporting regime have the right to ask the State Treasury payment suspension.
d) responsible budget estimates entry into management information systems budget and Treasury (hereinafter referred to as the TABMIS) according to the rules of operating management guide State budget in terms of applying TABMIS system.
DD) for those expenses by the fiscal authorities decided to spend in the form of "pay": the financial agency responsible for checking, content control, the properties of each account, ensuring sufficient expenditures budget conditions as defined in article 3 of this circular; at the same time, ensure the correct object as specified in clause 2 5 of this circular.
2. the State bodies at Central and local levels, the estimation level I is responsible for delivery of the estimation for the unit to use the budget directly ensure the right audience, the right content verification of financial institutions and the right time. Responsible to input the budget estimation on TABMIS according to regulations on guiding executive management the State budget in terms of applying TABMIS system.
3. The unit using the budget: a) to the unit using the budget and the institutions are State budget support often have to open an account in the State Treasury; under the test, take control of financial institutions, the State Treasury during the implementation of budgeting and settlement budget according to the prescribed regimes. Set up payment vouchers in accordance with the form prescribed by the Ministry of finance; responsible for the accuracy of the content of the genus has listed on the payment vouchers submitted statistics by the State Treasury.
b) heads the unit using the budget is responsible for:-the decision by mode, standard and spending within the budget estimates are competent. Heads, GOVERNMENT EXCESSIVE use of units responsible for spending decisions and the accuracy of the content on lists submitted vouchers KBNN.
-Management, use of budget and State assets in the correct mode, standard, budget costs; the right level of stores, equipment assets; for your purposes, saving, effective. Violations, depending on the nature and extent, will be disciplined, the administrative sanction or prejudice criminal liability under the law.
4. The State Treasury is responsible for: a) to control the records, documents and make payments timely budget expenditures are eligible for payment under the provisions of article 51 of Decree No. 60/2003/ND-CP and the provisions of this circular;
b.) engagement with financial institutions, State administration competent in the check funded; confirm the actual number, of advance, balance last year's budget funds the units use the budget in State coffers.
c) the State Treasury has the right to temporarily suspend, refuse the payment and notice in writing to the unit using the budget to know; at the same time, responsibility for her decision in the following cases:-incorrect mode, standards, costs due to the competent State Agency regulations.
-Not enough spending conditions as defined in article 3 of this circular.
The State Treasury is not responsible for the record, the prescribed documents are not sent to the State Treasury to control.
d) State Treasury responsible for the payment of suspension required by financial institutions (in writing) for the cases specified in point b of paragraph 1 c of article 4 of this circular.
e) civil servants the State Treasury does not comply with the specified time on the control the spending provisions in paragraph 3 article 7 of this circular or deliberately cause troubles for the GOVERNMENT EXCESSIVE use of units depending on the nature and extent of the violation will be punished, the administrative sanctions as provided by law.
Chapter II SPECIFIC PROVISIONS article 5. Form of payment of expenses from the State budget of 1. Paid in the form of withdrawal of financing from the State Treasury a) object:-State administrative agencies.
-Business units.
-Social and political organization, social-political careers, social organization, social-professional organization is the State budget support often.
-Other subjects under the Agency's own guidelines state authority.
b) process:-based on demand and at the request of missions, heads of units using the budget and submit payment profile as specified in clause 1 7 of this circular Thing sent the State Treasury where the transaction to make the base, control the payment.

-The State Treasury control, check the records of the unit using the budget according to the provisions of article 8 of this circular, if eligible under the rules, the implementing pay direct to the people who paid and who provide goods, services or pay through the use of the budget unit.
-When making payment in the form of withdrawal of financing from the State Treasury, state coffers made for units using the State budget guarantees the payments meet the condition of the State budget and accounting regulations in accordance with the regulation of the contents of the current state budget.
2. Pay by money order form: a) paying audience in the form of pay including:-Chi for the unit, the economic organization, the society does not have regular contact with the State budget;
-Payment of foreign debt;
-Lending of State budget;
-Authorized funding (for the small amount of authorized capital clause, specify the content) according to the decision of the heads of financial institutions.
-Some other expenses according to the decision of the heads of financial institutions.
b) process payment in the form of pay:-the financial agency responsible for checking, control the content, properties and control of records of each voucher costs, ensure the conditions of payment to pay the budget according to the provisions of article 3 of this circular; pay to send the State Treasury to pay for the use of the budget unit.
-The State Treasury the Fund performed the budget and pay for the unit to use the budget according to content recorded in the pay of the financial agency.
Article 6. The method of payment of expenses the State budget: paying the expense of the State budget for the unit using the State budget are made according to the principle of direct payment from the State Treasury for the paid and who provide goods and services. For expenses not yet conditioned implementation of direct payments, the State Treasury or advance payments to beneficiaries through the use of the budget unit. The specific method of payment as follows: 1. Advance: advance is paying the State budget expenses for units using the State budget in the case of State budget spending units use State budget don't have enough bills, vouchers as specified by the job is not yet complete.
a) contents: advance-cash advance: advance content in cash for the unit using the State budget, including the costs of the unit using the State budget in the content are allowed to spend in cash as defined in article 5 circular No. 164/2009/TT-BTC on 17/11/2011 Ministry of finance regulation of managed currency , in cash through the State Treasury System.
-Advance account advance content: by bank transfer to the unit using the State budget include: + Genus buy Office supplies + Chi Conference (except payments for personal cash advance is allowed) + lease Expenditure (rent, rents, rental equipment. ..) + professional fee each + Genus property repair staff and expertise Tu maintenance infrastructure works from regular budget resources.
+ Some other necessary expenses to ensure the operation of the unit's use of the State budget.
b) advance Level: for those expenses paid under the contract advance level, as stipulated in the contract signed by the unit using the State budget and the providers of goods and services but must not exceed 30% of the expected layout for account stores that (except the payment of imported goods , specialized equipment imports that in contract vendors required to advance the larger and the other specific case guide the Agency's own authority, the payment is made within the range expected and according to the contract signed between the unit using the State budget and suppliers); for those expenses have no contract, the extent of the advance made by the unit's proposal to use the budget, in line with the progress made and in range estimation.
c) sequence, advance procedures:-the unit used the State budget sent the State Treasury records, documents relating to the advance payments according to the provisions in clause 1 of article 7 of this circular enclosed paper to withdraw State budget estimates (the advance), which clearly the content of the advance to the State Treasury settlement base and track payment advance.
-The State Treasury control records, documents as prescribed in article 8 of this circular, if guaranteed under the rules, the procedure for the advance unit.
d) advance payments: advance payments is transferring from the advance payment to the account when finished and there is sufficient evidence of payment to the profile.
-For payments by cash advance was complete and adequate records, payment vouchers, which use the budget to advance payment with the State Treasury is slow for the last day of the following month.
-For the advance payment by bank transfer: account no contract was complete and adequate records of payment vouchers, which use the budget to advance payment with the State Treasury is slow for the last day of the following month. For those expenses, contract right after the last payment of the contract and the end of the contract, the unit used the budget to do the procedure of payment of the advance to the State Treasury.
-When the advance payment, the use of responsible budget sent to the State Treasury paper suggested the advance payment, enclose the profile, the corresponding certificate from the concerned according to the provisions in clause 1 of article 7 of this circular to the State Treasury, control the payment.
-The case of eligibility rules, the State Treasury advance payments made for the use of the budget unit, specifically: + If payment proposal number greater than the number that have advance: based on paper payment unit's recommendation, the State Treasury transfer from advance payment to (deposited); at the same time, it created more paper to withdraw the budget estimates submitted in State coffers to pay for additional units (the difference between the number of State Treasury payment and acceptance of deposited);
+ If payment proposal number less than or equal to the number of deposited: paper base advance payment proposal of the unit, the State Treasury transfer from the advance to pay (the amount of the State Treasury advance payment acceptance), the difference will be the track to recover or pay next month , States the following.
-All of the accounts deposited (including cash advance and by wire transfer) to the State budget according to the end on December 31 of every year not enough records, payment procedures are handled in accordance with circular No. 108/2008/TT-BTC on 18/11/2008 of the Ministry of Finance shall guide the handling of last year's budget and set up a budget settlement reports the State annually.
2. direct payment: payment is direct payment budget directly to the unit using the State budget for the provision of goods or services when the job has completed, there is enough evidence records from direct payments according to the provisions in clause 1 article 7 of this circular and the budget expenditures meet the full budget conditions According to the provisions of article 3 of this circular.
a) content of the genus direct payment:-salary expenditures; genus scholarship, the student's cost of living, students; public service pay (money, money money money, phone, water, sanitation).
-The account has enough evidence from the State budget according to the regulations on direct billing profile defined in paragraph 1, article 7 of this circular.
b) level payments: payment Level based on the records, legal documents, valid in the scope of the State budget estimation and enough balance to make payments.
c) sequence, the direct payment procedure:-the unit used the State budget sent the State Treasury records, documents related to each account according to the provisions in clause 1 of article 7 of this circular enclosed paper to withdraw State budget estimation (payment), which clearly the content of the payment to the State Treasury and settlement-based accounting.
-The State Treasury control as defined in article 8 of this circular, if guaranteed under the rules shall make payments directly to the providers of goods, services, or through the use of the budget unit.
3. Temporary provision of funds to the budget: a) a temporary provision of funds made in the case at the beginning of the budget year, the State budget estimates are not yet competent State agency decisions, financial agencies and the State Treasury made a temporary provision of funds the State budget for the task as specified in article 45 the Decree 60/2003/ND-CP on 06/06/2003 of key Government detailing and guiding the implementation of the law on the State budget and the specific guidelines in the circular operating the annual budget of the Ministry of finance.
b) financial institutions and Treasury made a temporary provision of funds to the budget for the unit to use the budget according to the provisions of article 5 of chapter II of this circular. Interim monthly rates must not exceed the average spending 1 month of the previous year.
c) after the estimation is the competent State agencies, the State Treasury made outstanding deductible level on the type, the assigned budget expenditures of the unit using the budget. The case of estimating traffic not true to type, the account has been granted, the State Treasury announced in writing to the financial institutions.
4. The genus estimation advance for next year: a) The advance State budget estimation is done according to the provisions of article 61 of Decree 60/2003/ND-CP on 06/06/2003.
b) based on the decision of the competent State agencies, the State Treasury made the genus to the unit using the budget according to the provisions of article 5 and article 6 of chapter II of this circular.
c) State Treasury made the recovery of the capital advance according to revoke the Agency's allocation of State budget estimation.
Article 7. Budget control record state:

1. for payments in the form of withdrawal estimates at the State Treasury: units use State budget sent to the State Treasury documents, testimony from below: a) records sent first including:-estimation in being competent.
-Public business units follow the Decree No. 43/2006/ND-CP on 25/4/2006 of government regulation, self-autonomy is responsible for performing the tasks, organization, staffing and financing for public business units posted internal spending Statute of the unit; Decisions of the autonomy authority.
-State Agency made under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government regulations of autonomous, responsible about using payroll and expense management for State agencies sent internal spending regulation of the unit.
b) where advance: advance profile send each advance includes:-for the recommended cash advance: paper pulled estimates (the advance), which clearly the content of the advance to the State Treasury based control and monitoring when the payment. The merchant cash advance is the right content is allowed to spend in cash as defined in article 5 circular No. 164/2009/TT-BTC.
-With regard to the proposed advance by wire transfer: + genera, purchase goods, services (except cash advance above): the unit sends the State Treasury the following vouchers: paper pulled estimates (the advance), which clearly the content of the advance to the State Treasury control and base lists the payment voucher (for small expenditures without contract) or combination of sales of goods and services (with respect to case expenses to have the contract).
+ Genus stores, repair, small construction property: Unit sent the State Treasury the following vouchers: paper pulled estimates (the advance), depending on the form of the choice of contractors, the unit sends the decision to approve the tender result, decided to appoint contractors, decided to approve the results touted competition authority; The contract for the sale, repair, building.
c) advance payment records submitted each advance payment times include: When the advance payment, the unit sends the State Treasury Paper suggested the advance payment. Depending on the content, submit documents from the following: – advance payments cash expenses: + for small-value expenditures does not exceed 5 million for expenses specified in clause 6 article 5 circular No. 164/2009/TT-BTC, the unit established a payment voucher statement by the heads of units signed to send the State Treasury.
+ Advance payment for the remaining cash expenditures: the documentation unit payment vouchers, to send the State Treasury made similar expenditures advance payment transfer.
-Advance payment transfer expenditures: The document, enclosed vouchers for each genus content such as the case of the direct payments provided for in point c of paragraph 1 of article 7 of this circular.
c direct payment profile) include:-the paper retract the estimation (payment);
-Customize the content according to each genus, customers submit documents from the following: + for individual payments expenses: • for the salary expenses, living expenses, scholarships, donations, spending for rural township officials, current version: list of people entitled to wages, scholarships, living expenses; the list of people entitled to the wages of regular workers under contract; list of officer, the incumbent village (first submitted and posted when there are additions, adjustments).
• Increased income to pay for officers, public servants, employees of agencies implementing Decree No. 133/2005/ND-CP, the implementation of Decree No. 43/2006/ND-CP of the Government: follow the circular No. 18/2006/TT-BTC on 13/03/2006 the Ministry of finance spending controls mode instructions for State agencies implement autonomous mode , solely responsible for the use of payroll and administrative management expenditure; Circular No. 81/2006/TT-BTC dated 06/09/2006 the Ministry of Finance shall guide the spending control mode for the unit's public career made autonomy, self responsible for performing the tasks, organization, staffing and financing.
• Other payments for individuals: the list according to each payment.
• For individual payment outsourcing: contract rent lease, liquidation of the contract (if any);
+ Genus purchase goods, services: • public service payment Expenditure; for information, contact: propaganda statements and vouchers for payment.
• The genus buy Office supplies: lists the payment voucher (for those expenses have no contract); contract, contract, invoice and liquidation (for those expenses contracts).
• In case the unit used the budget execution of the lease means a lease, stationery, telephone exchanges: writing rules of costs, the list of people entitled to the regime (sent once at the beginning of the year and sent when there arises change).
+ Genus Conference: lists the payment voucher (for those expenses have no contract); contract, contract, invoice and liquidation (for those expenses contracts).
+ Genus diem: lists the payment voucher.
+ Cost of hiring: lists the payment voucher (for those expenses have no contract); contract, contract, invoice and liquidation (for those expenses contracts).
+ Union, Union on: lists the payment voucher (for expenses without contracts), contracts, contract, invoice and liquidation (for those expenses have contract) + Genus property: shopping lists payment voucher (for those expenses have no contract); contract, contract, invoice and liquidation (for those expenses contracts). To the administrative procedure reform, increase the accountability of Heads of unit and create favorable conditions for the unit using the State budget, Ministry of finance guidelines apply to minimize payment profile for some expenses following cases: • shopping stores often genera or package stores often genera valued under 20,000,000 (twenty million) : set unit and send the payment voucher statement KBNN (does not have to send the contract, invoices, vouchers relating to account stores to KBNN). The State Treasury done by suggestion of GOVERNMENT EXCESSIVE use of the unit; Heads, GOVERNMENT EXCESSIVE use of units responsible for spending decisions and the accuracy of the content on lists submitted vouchers KBNN.
• For the stores to pay by card form "purchase credit" as defined in article 8 circular No. 164/2011/TT-BTC dated 17/11/2010 of the Ministry of Finance regulates cash expense management through the system of two units: the joint KBNN lists payment voucher (form No. 1 attached to this circular) attached the paper to withdraw State budget estimates sent to The State Treasury to the procedures control the State budget according to the regulations of the Ministry of finance. The trading unit is not send the Bill to be printed at the POS to the State Treasury; at the same time, the trading unit is responsible for the accuracy of the content recorded on the statement of payment vouchers submitted the State Treasury.
+ Genus property repair professional staff and maintenance, maintenance of the infrastructure works; the cost of each professional sector: contract, contract, invoice and liquidation. For expenses to choose contractors, the unit shall send the decision to approve results of contractor selection authority.
+ Other expenses: lists the payment voucher (for those expenses have no contract); contract, contract, invoice and liquidation (for those expenses contracts).
+ Genus buy, invest intangible assets; genus stores the property used for professional work: contract, contract, invoice and liquidation. The case is the choice of contractors, the unit shall send the decision to approve results of contractor selection authority.
2. for spending money order-forms of financial institutions: the billing records are pay of financial institutions. For records related to each account by pay, the unit sent records for financial institutions, the financial authority responsible for the control and document evidence from chi by forms of pay.
3. The time limit for processing profile: profile processing period is counted from the time the officers control the State budget expenditure of the State Treasury received the full records, vouchers for expenditure control in accordance to when processing payments for customers, are specified as follows : a) for advance: the time limit for processing in a day's work.
b) where payment of the genus have simple profile: the time limit for processing in a day's work.
c) where payment of the genus has a complex profile: the time limit for disposal is working on.
d) where advance payments: the maximum processing time limit is 3 working days.
Article 8. Content and process control some of the expenses of the State budget: 1. Control regular expenditures; genus national target programs and some other programs associated with the management duties of the ministries, the local governing body has been allocated in the budget estimates of the unit using the budget: the State Treasury control unit's profile according to the following : a), control of expenses than expected State budget, expenditures must be secured in the estimation of State budget are allocated, the authorized account balance estimation of the unit have enough to spend on. b) test, control of legality, of the records vouchers as specified for each expenses. c) check, control costs, ensure the correct mode, standards, costs the State budget by the competent State Agency regulations. With regard to the expenses regime, yet standard, costs the State budget, the State Treasury pursuant to State budget estimates were the competent State Agency assigned to the control.
3. Control the account funding authorizations:

The control, the payment of expenditure authorizations made under the provisions of clause 12 section IV circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ND-CP on 06/06/2003 of Government of detailed rules and guidelines for implementing the law on the State budget.
3. control the payment, repayment of the State budget: a) foreign debt: + on the basis of the estimation to pay debt and payment requirements, financial institutions establish pay transferred to the State Treasury for payout. The base pay of financial institutions, the State Treasury procedures for exporting the budget to fund the payment of foreign debt.
+ Case charged foreign debt in foreign currency is made according to the provisions in clause 5, article 8 of this circular.
b) repayment in water: for the payment of the debt in the country be made according to the text of the current guidelines of the Ministry of finance.
4. control, pay expenses for the operation of the social and political organization, social-political careers, social organization, social-professional organization shall be as defined in clause 1, article 8 of this circular.
5. control, payment of the foreign currency expenditures: for foreign currency payments are made according to the text of the current guidelines the Finance Ministry gates.
6. Expenditure in kind and workdays: for the in-kind budget expenditures and workdays, the write command base currency, the write command State budget expenditure of the financial institutions, the State Treasury accounting record ceasing the State budget.
7. After the control record, certificate from the genus of the unit, the State Treasury: a) the case to ensure full genus conditions as required, State Treasury payment procedures for the unit to use the budget as specified in paragraph 2 of article 6 of this circular.
b) cases not yet eligible for payment, but to advance, the State Treasury procedures for advance to the unit using the budget according to the provisions in clause 1 of article 6 of this circular.
c) cases of ineligible expenditure, the State Treasury refused payment under the provisions of paragraph 4 of article 4 of this circular, the form of payment refusal to send the unit using the State budget according to the model No. 2 attached to this circular.
Article 9. Store vouchers at the State Treasury: 1. documents, documents saved in State Treasury include: joint accounting save as specified; State budget expenditure estimates; the list of people entitled to wages, scholarships, living expenses; The decision to approve results of contractor selection authority; contracts, liquidation of the contract; lists the payment voucher. All the records stored at the State Treasury must be original or originals.
2. Documents from customer returns: evidence from the newspaper owed to customers, invoices, records other related documents.
Article 10. Accounting and reporting of State budget expenditure: 1. Accounting: the unit using the budget, the State Treasury accounting organizations spending State budget accounting mode under the State and other legal accounting.
2. The report on State budget: a monthly), you, the year, the unit used the budget reporting State budget sent the governing body of the State Treasury where the transaction. Governing body General State budget report submitted financial Agency Council.
b) monthly, you, the year, the State Treasury the levels reporting State submitted budget financial institutions Council level, the authorities and the State Treasury. General Treasury budget report submitted to the State Ministry of Finance (State budget) according to the prescribed regimes.
Article 11. Recovery of costs the State budget: 1. in the management process, control the payment of State budget expenditures, the financial authority has the power to revoke State budget reduction for the wrong mode, not in the right mode, standards, costs of the State. The units use a responsible State budget State budget submission in a timely manner as determined by the financial agency. The State Treasury pursuant to the decision of the financial institutions and the payment of the unit using the State budget to do the recovery procedures reduced the State budget.
2. Pursuant to the decision of the authorized State bodies (courts, police, people's Procuratorate, ...) about the recovery of the false expenses regime, embezzled money, loss of State property, the State Treasury made accounting recovery reduced the State budget according to the index of the State budget after the unit using the home budget the account must have sufficient water withdrawal on the State budget.
Article 12. State budget Fund management: 1. financial agency coordinated with State Treasury building norms exist budget according to the provisions in clause 20 of part IV circular No. 59/2003/TT-BTC to ensure payment, payment of State budget expenditures.
2. When the Conservation Fund, the State budget down to a minimum, the State Treasury is responsible for informing the financial bodies of the same level to take measures to address, specifically: a) urging timely filed income the revenues of the State budget ensures focus revenues according to plan;
b) Temporarily lend financial reserve fund or other sources of loans under the rules to meet the State budget expenditures under approved estimation. After the focus is the source currency, financial institutions must repay according to the prescribed regimes.
c) case has used all of the above measures which are still not guaranteed pay, payments, financial institutions have to temporarily suspend the State budget expenditures. The State Treasury has the right to refuse to perform the requirement of financial institutions and units using the budget if the State budget funds exist does not guarantee to pay, payment.
Chapter III IMPLEMENTATION article 13. Effective enforcement of this circular is effective from 15/11/2012 and replaces circular No 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance shall guide the management mode, allocate, pay expenses the State budget through the State Treasury.
Article 14. The Organization made the Ministry, ministerial-level agencies, government agencies, other agencies at the Central, provincial people's Committee, the central cities, the State Treasury is responsible for guiding the subdivisions and subordinate organizations make. In the process, if there arise problems, suggest organs, units, organizations and individuals to reflect promptly about the Finance Ministry to consider, in cooperation to resolve.