CIRCULAR Guide make applicable state accounting for management information system budget and treasury services (tabmis) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002;
Pursuant to the law No. 11/2003 accounting/QH11 on 17/6/2003;
Electronic transactions pursuant to the law No. 51/2005/QH11 on 29/11/2005;
Pursuant to the law of information technology no. 67/2006/QH11 on 29/6/2006;
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;
Pursuant to decision No. 108/2009/QD-TTg dated 26/8/2009 of the Prime functions, tasks, powers and structure of the State Treasury Ministry of finance;
The financial accounting implementation guide applies to state management information system budget and Treasury (TABMIS), as follows: a. GENERAL PROVISIONS 1. Scope of applicable state accounting for the TABMIS 1.1. The unit of currency, the State budget consists of the units in the system of State Treasury and units, financial authorities division levels join TABMIS.
1.2. The financial agency in the Ministry of industry, in the case of online engaging on TABMIS.
2. Subject to the applicable state accounting for the TABMIS 2.1. Cash and cash equivalents;
2.2. The revenues of the State budget, according to the level of the budget, the revenues, the financial foundation of the State;
2.3. The loan and the repayment of GOVERNMENT EXCESSIVE situation;
2.4. Payments in and out of the State Treasury System;
2.5. Deposits of units, organizations and individuals in the State Treasury;
2.6. The account balance to the State budget;
2.7. Estimation and allocation of cost estimation of levels;
2.8. financial investments short term and long term;
2.9. The types of State property is managed in the State Treasury.
3. applicable state accounting for the TABMIS State accounting information system applied to the management of the budget and Treasury is the work of collecting, handling, inspection, monitoring, analyzing and providing information about the allocation of funding estimates state budget (GOVERNMENT EXCESSIVE); the situation of the State budget incomes and expenses; the situation of the loan and the repayment of GOVERNMENT EXCESSIVE; the property type of the State by State Treasury (KBNN) is managing the business operations and the State Treasury. The collection and processing of accounting information to ensure timely, complete, accurate, honest, continuously and systematically.
KBNN organizational levels of accounting and the accounting work done; The financial authority levels, level 1 estimation units, 2 join the TABMIS is responsible for the Organization of the accounting work according to the business processes consistent with the assigned duties, functions of each level of the budget according to the provisions of the law on the State budget on December 16, 2002, the accounting Law 17/6/2003 The electronic transaction Law, 29/11/2005 and the provisions of this circular.
4. Tasks of the accountant of the State apply for the TABMIS 4.1. Collecting, recording, processing and data management system-wide focus on the management of the situation, the allocation of the budget estimates; The implementation of currency, State budget expenditure levels; The loan and the repayment of GOVERNMENT EXCESSIVE love love; The type of the property by the State Treasury management and business activities in the State Treasury, including: a) the estimation of the State budget;
b) revenues, State budget expenditure levels;
c) loans and loan repayments situation of GOVERNMENT EXCESSIVE;
d) The financial funds, capital has the purpose;
e) deposits of the individual, organization or individual (if any);
f) types of capital with money: cash, bank deposits, cash equivalents;
g) advances, loans, loan recovery and other capitals of the State Treasury;
h) The national assets, precious metal, precious stones and other properties are the responsibility of management of the State Treasury;
I) trading activities, the payment of in and out of the State Treasury System;
k) other business activities of the State Treasury.
4.2. Control the Executive financial management modes, payment mode and the mode, other regulations of the State concerning currency, State budget spending, borrowing and repayment of the State budget and business activities in the State Treasury within the tasks and powers of the State Treasury.
4.3. the observance of reporting financial, management accounting reports as prescribed; Provide complete, timely, accurate data, accounting information needed, at the request of the extraction of information, accounting data base on TABMIS as decentralization and regulation data mining, Exchange and provision of information between the units in the financial sector with the relevant unit as prescribed; Ensure timely provision of accounting information for management, administration, State budget settlement, debt management and administration of the activities of financial institutions and the system of State Treasury.
5. The method of recording methods of accounting records to apply for the TABMIS is a method of "dual-logging". Method "single log" be applied in each case according to specific rules.
6. the accounting unit of the currency used in accounting is Vietnam Dong (national symbol is "dd", international symbol is "USD"). Accounting of foreign currency are recorded as resources and the conversion rate by the Vietnam Ministry of finance regulation at the time of accounting. In this particular case, if other rates specified accounting made under that provision.
The unit exhibits used in accounting is the official unit of measurement (kg,, ...). For the valuable artifacts but did not calculate the amount then the logging value is calculated according to the conventional price is 10 USD for 1 unit of artifacts made unit. The case needed to be used more in other measurement units in accordance with the specific regulations in the management.
7. Letters, digits and rounding methods 7.1. The handwriting used in accounting is Vietnamese. The use case abroad on accounting, they must use the same time Vietnamese and foreign languages. The case of the accounting documents, invoices, accounting documents using a foreign language must have a translation by Vietnamese certified by competent State agencies attached.
7.2. Digits used in accounting is Arabic digits: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; After the signature of a thousand, million, billion, trillion, million male, female, female to put a dot (.); When did write the following digit digit unit row to put the comma (,) after the number of the unit.
7.3. When financial reporting or financial report publicly using the currency short, accounting unit is rounded of by: Signature number after every digit currencies abreast if using five (5) above shall be increased by one (1) unit; If less than five (5) shall not count.
7.4. in case of exchange rate of Exchange, for the amount of money in Vietnam has been converted, rounding method was also performed as specified above.
8. Accounting period accounting period the State applied for the TABMIS include: accounting period accounting period, quarter and month accounting period of the year.
8.1. the accounting period, as the 1st, the first since May 1 to the end of the last day of the month;
8.2. Accounting period is 3 months, calculated from the first day of the first quarter to the end of October 1st, the last day of the last month of the quarter;
8.3. the accounting period of the year (annual accounting degree) is 12 months, calculated from the start date 01/01 to 31/12 calendar year.
Accounting period to be applied to key accounting and financial reports as prescribed in this circular. The Director General of State Treasury Regulation the closeout and reporting according to the required service other specific management.
9. Inventory of assets 9.1. Inventory of assets is the weight, making, measuring, counting the number; validation and quality assessment, the value of the property, existing sources of capital at the time of inventory to check against the figures in the accounting books.
9.2. The units of the State Treasury must inventory the property in the following circumstances:-the end of accounting period of the year, before the establishment of the financial reporting;
-Split, merge, split, merger, dissolution, termination of activity;
-Fire, flood and other unusual damage;
-Revaluation of assets as determined by the competent State agencies;
-In other cases prescribed by the law and at the request of the competent State bodies.
9.3. After the inventory of assets, the State Treasury must report inventory results. Case of disparity between real data inventory with the accounting data on the window, to determine the cause and must reflect the number of variances and the results processed on the accounting books before the financial reports.
9.4. The inventory must reflect the reality of the property, the source form property in the unit; who created and signed the report inventory results are responsible for the inventory results in his unit.
10. accounting checks 10.1. Director, Chief Accountant of the State Treasury units and other units involved TABMIS to accepted accounting test mode on the implementation of this regime for subdivisions and the internal units or by units and the competent authorities of the State. The competent authority checks the accountant must have decided to check the accounting, which clearly the test content, test duration and have the right to ask the State Treasury or other units checked the election coordination group, to help people check in time to conduct the test. Head of the delegation checked the accounting is responsible for the test results and the conclusions in the report on the check.
10.2. The Director, Chief Accountant of the State Treasury units and other units involved TABMIS checked must provide adequate documents, vouchers, bookkeeping, and accounting data needed in the test group's request and within the content check; to implement strictly the test group's recommendations consistent with the current regime within the scope of its responsibilities.
10.3. The Director General of State Treasury guidelines check out related accounting in State Treasury system, the Minister of Finance issued the accounting test mode related to other units involved TABMIS.
11. Accounting documents
11.1. Accounting documents include: the information on paper and electronic data message in the form of accounting, accounting, financial reporting, business operations report of the State Treasury, quick reports, report, reports, accounting reports and other documents related to accounting. Accounting documents must be preserved, safe at the State Treasury Unit during use and storage.
11.2. The end of accounting period of the year, after congressional budget-settlement (for budget), the people's Council (for the local budget) accounting document, approval must be sorted, categorized and put into storage. The term archive accounting documents as defined in point 12.1 of this circular.
11.3. the accounting document has just been brought out of storage to use when the consent of the Director or the Chief Accountant of the State Treasury. Prohibiting all cases provide documents accounting for external or accounting documents bearing out of the State Treasury Unit without permission of the Director of the State Treasury in writing.
12. Time limits archive accounting documents 12.1. The term archive accounting documents is made under the provisions of Decree No. 128/2004/ND-CP dated 31/5/2004 of the Government detailing and guiding the implementation of some articles of the law of accounting applied in the field of accounting.
12.2. the electronic accounting documents are stored as electronic data messages should meet the following conditions: a) the content of the message that data is accessible and usable for reference when needed;
b) contents of message data that is stored in the format in which it was created, sent, received or in the format allows to accurately represent the content of that data;
c) message data that is stored in a certain way lets identify the source, destination, date and time of sent or received data message;
d) content, time limits for storing message data is made according to the provisions of the law on archives.
12.3. The Director General of State Treasury specifies the storage mode of accounting documents to apply for units in the system of State Treasury; The Minister of Finance issued the storage mode of the accounting document that apply to other units perform TABMIS.
13. Application of Informatics in the work of accounting information application on the accounting work to ensure full, accepted the principles and requirements of the accounting work, using and providing the accounting documents as electronic data in accordance with the provisions of the circular 103/2005/TT-BTC dated November 24, 2005 of the Ministry of finance regarding the standard and guidelines conditions of accounting software and the provisions of the current law.
Periodically perform the exploit, and provides accounting data with other bodies in the financial sector, to ensure service for the extraction of information management of the State budget in accordance with the regulations provided by the exchange of information, the Ministry of finance regulations.
B. SPECIFIC PROVISIONS I. ACCOUNTING 1. Elements of accounting 1.1. Accounting is the paperwork and figure news, reflected the economic, financial and business arising and have completed, as a base accounting logging. Accounting is fully focused on the following:-the name and the number of accounting documents;
-Days, months, years of establishment and process accounting;
-The code to manage the State budget and business code the State Treasury;
-Name, address, code (if applicable) of the individual or unit created accounting;
-Name, address, code (if any) of the units or individuals receiving accounting;
-Economic businesses, financing arises;
-The indicator of the amount, unit price, and the amount of economic, financial and business records by number; the total amount of accounting used for the currency, paid by the number of records and in words;
-Signature, full name of the person who created, and people who are related to accounting; the seal of the relevant unit as prescribed for each type of document.
1.2. In addition to the content of the above regulations, primarily in the deployment process where necessary, TABMIS accounting could be adding content (elements) other provisions of the General Director of the State Treasury.
2. Sample Accounting Accounting Form specified in this circular includes the mandatory accounting model and model accounting guidance.
2.1. accounting Model required was the special vouchers worth as money include: checks, receipts, ticket costs, fees, bonds, bills, bonds, bills of sale and other required documentation form. Accounting forms required by the Ministry of finance or the Ministry of finance was authorized to print and distribute. The accounting unit is done properly the form and content of the notes on the documentation.
2.2. Sample accounting manual is model accounting by the Minister of Finance (or the Director General of the State Treasury was Minister of finance authorized) rules on the form and content of the notes. The accounting unit is allowed to set the accounting on the computer but to ensure correct form prescribed.
3.3.1 electronic vouchers. The State Treasury is using electronic documents (including electronic vouchers of the State Treasury, the electronic documents by the Bank and related agencies moved to) to make the payment and accounting according to the regulations of the Government and the Ministry of finance.
3.2. electronic vouchers be used as accounting when there is enough content regulations for accounting and are encrypted to ensure secure electronic data in the processing, transmission and storage. Electronic documents are stored in the message bodies (tape, disk, electronic storage devices, payment cards) are preserved, such as management accounting documents in original format and must have enough equipment to use when needed.
3.3. The Director General of State Treasury Regulation the cases using the accounting in the form of electronic documents as prescribed by law.
4. Convert electronic documents, paper documents 4.1. When necessary, the electronic documents can be transferred to paper documents, but must meet the following conditions:-reflect the integrity of the content of electronic vouchers;
-Separate registration confirmation has been converted from an electronic voucher to paper vouchers;
-Be signed and the name of the person who made them switch from electronic documents to paper documents.
4.2. When necessary, paper documents can switch to electronic documents, but must meet the following conditions:-reflect the integrity of the content of the paper documents;
-Separate registration confirmation was moved from paper documents to electronic documents;
-Be signed and the name of the person who made them switch from paper documents to electronic documents.
4.3. When a paper document is converted into electronic vouchers for payment transactions, the electronic document will be of value to make payments and when that paper vouchers only valid for storage to monitor and check, don't force the payment transaction.
4.4. When an electronic vouchers have made economic, financial services turn into vouchers in paper then paper vouchers that are valid only to the accounting logging, tracking and testing, there is no effect to the transaction, payment.
4.5. The conversion of paper documents into electronic documents or vice versa is done according to the rules of creation, use, control, processing, preservation and storage of electronic documents and paper documents, according to the regulation on electronic transactions in the fields of finance, the State Treasury.
4.6. the electronic voucher for participating are not allowed to cancel the transaction, the case of tuning mistake in electronic payment to be directed specifically at the business administration section.
4.7. electronic document storage time limit has expired according to the regulations, if no other decision of authorized State bodies shall be allowed to destruction. The destruction of electronic vouchers are not compromising the integrity of the electronic document destruction and to ensure the normal operation of the information system.
5. Electronic signatures 5.1. The electronic signature is the security key is determined separately for each individual to endorse the mandates, powers and responsibilities of the person and the person concerned responsible for the safety and accuracy of electronic vouchers; electronic signature on electronic documents of value such as hand signature on the paper documentation; individuals granted electronic signatures are responsible for ensuring the confidentiality of information about your electronic signature, responsible for the disclosure of his digital signature.
5.2. The Director General of the State Treasury the creation of specific guidelines, coding, transfer, storage, electronic documents and electronic data mining systems in the State Treasury; regulations of personal responsibility in the use and storage of electronic documents, electronic signature in accordance with the provisions of the Government and of the Ministry of finance.
6. Establish accounting 6.1. Accounting on the accounting if the was created and printed out on the air according to accounting software to ensure the content of accounting prescribed in article 17 of the law on accounting and regulations specific to each type of accounting according to the current rules.
6.2. the accounting voucher in paper a) All economic, financial services relating to the operation of the State budget expenditure, revenue and business activities in the State Treasury must establish accounting; accounting only once for an economic, financial services;
b) On vouchers must keep full, clear, accurate content according to the rules;
c) handwriting on documents are the same character, write clear, full expression, the right of the content reflected, not erasing; When written to use the same color ink, the ink does not fade; don't write in red ink;
d) About the record amount by number and by words on vouchers: amount written in words must match the amount written by number; the first letter is uppercase, the rest lowercase letters are not written in capital letters; must write head lines, letters and digits are written constantly not to write off the new line of chic, way down the line, not write insert line, not written on the printed word available; the blank must slash to repair, add or add a digital signature. Vouchers were erasing, repairs are not worth paying and accounting logging. When writing the wrong form print vouchers available, you cancelled by slash vouchers written wrong;
e) on elements, month and year of the vouchers are written in numbers. The cheque then date of writing, five written by number;
f) documents established by the multitude must be set once for all upon the same content by computers, typewriters or written paper cage coal. Special circumstances must establish more but can not write once all the vouchers you can write two times but must ensure the consistency of all the content on all the related vouchers;
g) accountant received the vouchers because the client setting not correct regulation, not legal, valid; at the same time to guide the customer to repeat the other documents as prescribed; accounting was not the elements under the responsibility of the customer record on the vouchers;
7. Rules of registration 7.1 accounting. All accounting must have enough signatures under the title regulations on new vouchers worth; private electronic documents must have a digital signature as defined by the Government. All signatures on accounting vouchers must sign each related documents by the type of marker. Absolutely not sign the paper cages than, signed by red ink, with a pencil. The signature on the certificate from a person's accounting must unify and must be the same with the signature signed under the rules.
7.2. All customer documents created and transferred to the State Treasury must have the signature of Chief Accountant/accounting charge (or authorized person), heads of units (or authorized person) and the sign of that unit. The seal, the customer's signature on the voucher must match the signature, stamp is also registered in the value of the State Treasury. Special cases for the unit not yet have titles of Chief Accountant must then sent the person in charge of accounting for the transaction with the State Treasury, Chief Accountant signature was replaced by the signature of the person in charge of accounting units. The person in charge of the accounting is done properly the duties, responsibilities and authority regulations for chief accountant. The case of the unit does not have to seal the deals as against individuals. Signature of the Chief Accountant of the units of the armed forces to follow own rules.
7.3. The signature of the State Treasury Accountants on the vouchers must be the same signature registered with the Chief Accountant of the State Treasury.
7.4. Chief Accountant/accounting charge (or authorized person) was not signed "the authorization admitting the" Director of the State Treasury. Person authorized to not be for others.
7.5. The units of the State Treasury must open the registry form signed by bank check, cashier, store keeper, the accountant, the officers that control the payment of capital and program objectives, leadership (cadre) in charge of the capital payment, Chief Accountant (and authorized) , Director of the State Treasury (and authorized). The registry template signatures are numbered pages, stamped by the Director (or authorized person) manages to conveniently check when necessary; each person must sign the three sample signature in the registry.
7.6. The person responsible for signing the accounting vouchers signed only once the full record content in their responsibilities under the regulations.
7.7. The registration hierarchy on accounting by Director General of State Treasury regulations consistent with law, regulatory requirements, ensures tight control, the safety of property.
8. Manage the seal and stamp on accounting 8.1. Director of the State Treasury units must have the written rules and open communication as the management of the seal and stamp on accounting for administrative staff (for the "State Treasury") or accountant (for "accounting"). When changing the seal Manager to set the minutes handed the leadership of the unit.
8.2. The signing of the title "Director" or "chief accountant" on accounting are not keeping any seal would (except in special cases by the Director General of State Treasury separate regulations).
8.3. the seal Manager is responsible for keeping and preserving the seal, not to loss, damage, loss or misuse. Case lost the seal must be reported immediately to local police agencies and the State Treasury issued on timely take measures to handle, and set thereon determine liability for people to take the seal.
8.4. To check the legality, of accounting prior to seal the documents. Stamp to right position: crisp, not blurry, not blurry, not deform the signatures on the documents and are stamped on each contact.
8.5. do not seal up vouchers have not recorded or recorded content contents are incomplete, including in the case was signed.
8.6. All State Treasury units used "ACCOUNTING" to make the accounting profession, payment of State Treasury system and dealing with clients; the seal was close to the location of the highest title signature on the voucher. The private bank payment vouchers signed by the Director of the State Treasury as the account holder, the stamp "STATE TREASURY".
9. The order of rotation and checking accounting documents 9.1. All accounting documents must be checked before accounting log: all the accounting by the State Treasury or by the outside turning to be concentrated in the accounting department, the accounting department must check to ensure the legality, of valid vouchers and accounting logging implementation. The Director General of State Treasury regulations the specific case of the sequence rotated and checking accounting system process.
9.2. in case the accounting done on TABMIS or software programs that have interfaces with the business division: TABMIS receiving and processing the vouchers is responsible for checking and entering invoices into the system; The accounting department has a general task of accounting data from the relevant parts under specific provisions of the General Director of the State Treasury.
9.3. The sequence rotated accounting including the following: the Director General of the State Treasury of specific regulations about the order of rotation accounting matching process according to each TABMIS modules ensure the following:-the creation, reception, accounting classification;
-Accountant, Chief Accountant test, sign into place regulations on vouchers; The leaders of the signatory (for those documents need to be signed by the leaders under regulations);
-Default account, enter journal entry into the system; sort, arrange the accounting documents-archiving, preservation of accounting.
9.4. The Director General of the State Treasury of specific regulations about the order of rotation of electronic accounting documents.
9.5. the test sequence accounting:-check the legitimacy of the vouchers and the economic profession's finances arose on the accounting records;
-Check the clarity, honesty, full of the norms, the contents recorded on accounting;
-Check the accuracy of the data, information on accounting.
10. the regulations on use and management accounting form 10.1. All trading units in the system of the State Treasury and State Treasury units shall be applied for accounting regime. In the process, which are not modified form document has rules.
10.2. In addition to the accounting specified in this circular, the State Treasury is using the accounting documents to be issued in the legal documents related to currency, State budget expenditure and business activities in the State Treasury.
10.3. The form printed documents must be preserved carefully, not to spoil, rot; Checks, bonds and valuable papers must be managed like money.
10.4. The State Treasury does not automatically change the content of the form accounting contravention of this circular.
10.5. The decentralized print, manage and distribute the accounting made under the provisions of the Ministry of finance and the Director General of the State Treasury.
11. Glossary, forms, methods of establishing accounting 11.1. Accounting rules in this circular apply in category form, certificate from the regulations in accounting regime the State budget and State Treasury profession issued by decision 2008/120/QD-BTC dated December 22, 2008 by the Minister of finance regarding the issuance of the accounting regime the State budget and the State Treasury.
11.2. The General Director of the State Treasury manual accounting methods consistent with the complex accounting and account TABMIS processes; Regulation the complementary content, modify about categories, forms and methods of establishing accounting management to meet the requirements of TABMIS deployment process.
II. ACCOUNTING ACCOUNT COMBINATION 1. Accounting system of accounting in accounting chart of State applies for the TABMIS (COA) is the combination of accounts accounting consists of 12 sections of code by the Ministry of finance regulations for accounting details the economic profession arises at the request of management, operating budget and business activities in the State Treasury.
The name and the number of characters of each paragraph in the accounting code map is specified as follows: 1 2 3 4 5 6 7 8 9 10 11 12 fund accounting account Code Code Code code-level economic content to the budget Unit Code related to the budget of local administrative Code chapter Code industry Code
The target code, the code project the State Treasury budget source codes Of characters 2 4 4 1 7 5 3 3 5 4 2 3 2. Principles of construction of accounting system map accounting map (COA) is built on the principle of the independent code segments, each segment of code contains the information as required. Accounting rules are fixed on the structure and unity for the entire system, including the shared State Treasury trading, the Windows of every province, city and the shared system-wide consolidation.
Category details value for each piece of code will be supplemented, modified according to actual requirements. The value of specific code snippets in accounting level 1 map and only one in the system (not to the code used in the past) except in some special cases as specified by the competent authority. For each code, the system will assign a unique value during operation of the system.
In the deployment and implementation of TABMIS, the Director General of the State Treasury and the head of the unit responsible for the code provisions, new levels, complement, modify the values of the on-demand code management and business processes TABMIS.
3.3.1 Fund Code. Fund code accounting principles Fund Code is code required in the accounts, taking to the accounting profession, and other transactions in the scope of each fund balance of each guarantee independent fund. Fund code consists of 2 characters are defined as: N1N2. The Fund has arranged stool code about for each type of funds, the funds in each fund category arise are numbered in ascending order. Specifically the following:-in the range from 1 to 29 N1N2: used to reflect the General Fund and the General Fund in the Fund. Of which: General Fund is 1 = N1N2. General Fund (code 01) is used to reflect all of the works in the State budget and business activities in the State Treasury.
-N1N2 range from 30 to 59: used to reflect the Special Fund and the Special Fund in the Fund.
-N1N2 in about 60 to 79: used to reflect my own Funds and fund hedge fund in detail there.
-N1N2 in approximately from 80 to 89: used to reflect and Trust Funds the funds in the Trust Fund.
-In the range of 90 to 99 N1N2: used to reflect other Fund and fund other Fund in detail.
Fund code is the code of the system, all the financial economic activities arise must ensure balanced accounting under each Fund. All of the economic profession must follow specific fund code accounting.
3.2. list of Fund code accounting for the State to apply for the TABMIS, accounting system implementation for valuable Fund code is 01.
4.4.1 accounting account Code. Account codes, accounting principles and accounting-accounting account Code is the code required to account in the accounting profession under the objects of an accounting unit. Account accounting code consisting of 4 characters is specified as: N1N2N3N4.
-Accounting account Codes are numbered vertically, has distributed about ensuring sufficient value layout according to current classification, there is redundancy to ensure the principle of open, has to make room for general account layout serves the purpose of establishing the report.
-Account accounting system are divided into seven categories, including: type 1, type 2, type 3, type 5, type 7, type 8, 9. Private type 4 and type 6 is redundant when the unit using the budget, financial funds and other units involved in the system.
-In each account type, account groups are divided about accounting and numbered separately, have value preventive supplement to the group account when requesting a new management or the unit using the budget, financial funds and other units involved in the system.
-Within each group member accountants, the General account and the details are classified and numbered about separate, redundant to the values in the range to supplement the account when requesting a new management or the unit using the budget, financial funds and other units involved in the system.
-Intermediary accounts are the accounts are arranged as required by the system. Intermediary accounts are set up for the extra module on accounting, the accounting of transactions of different budget year, for adjusted estimates and make the process last year.
-General account system to control the balance of your account layout according to your order of accounting software to control the balance of the accounts and accounting procedures at the request of management.
-The system account is the account that was assigned to establish the process of accounting software. This account is not the object of accounting are in the accounting system.
4.2. list of account codes code list account accounting accounting is outlined in the category "account" in Appendix No 1 attached to this circular.
In the process of deploying TABMIS, the Director General of State Treasury Regulation the complementary content, modify the list of accounts accounting consistent with business processes of TABMIS.
4.3. accounting account content Director General State Treasury account content rules of accounting are stated in the category "account" in the Annex number 1 above.
In the process of deploying TABMIS, the Director General of State Treasury guide additional contents, modify the contents of accounts accounting consistent with the requirements of TABMIS.
5. Item 5.1 economic content. Content code accounting principles Economics-Economic contents Code refers to the detailed accounting for accounting account code to reflect the revenues of the State budget, according to economic regulation contents contents in the current state budget. The economic content code consists of 4 characters is specified as: N1N2N3N4.
-All the services, the State budget must be accounted through code content economy. Accounting accounting only by code of sub-categories.
5.2. list of economic content code code list economic content as outlined in decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance regarding the issuance of MLNSNN system, circular No. 68/2009/TT-BTC on 03/04/2009 and circular No. 136/2009/TT-BTC dated 2/7/2009 of the Minister of Finance on the addition of , modify the index of the State budget.
In the deployment and implementation of TABMIS, Director of the State budget the Minister of finance the additional content, modify the content of the code directory of the economy consistent with regulatory requirements and business processes of TABMIS.
6.6.1 budget level Code. Accounting principles-level code code-level budget the budget refers to the accounting of incomes and expenses budget of each level of the budget according to the provisions of the law on the State budget, including: the central budget, budget, budget, budget levels. The code includes budget level 1 characters are defined as: N. All business expense budget list for each level of the budget, the transfer service between the budget level must be accounted through this code.
6.2. list of code-level budgets for code-level accounting accounting, budget according to the following values: the central budget: N = 1; Provincial budget: N = 2; Level budget: N = 3; Social budget: N = 4.
7. Unit Code with 7.1 budget. Unit code accounting principles related to the budget Unit Code is related with accounting to budget revenues, budget expenditure incurred in the unit with the unit, including: budget estimation, budget unit, the investment project of construction and other units with the budget including the unit do not use the budget expenditure but has ties to open accounts and transactions with the State Treasury. Unit code related to the budget includes 7 characters are specified as: NX1X2X3X4X5X6.
-N is used to classify the units related to the budget: N = 1, 2 are used to reflect the level estimation units units using the State budget, the budget and budget organizations.
N = 3 to reflect the other units involved with the budget.
N = 4, 5 used to layout the aggregate value.
N = 6 used to layout the redundant value.
N = 7, 8 refers to the project reflects the basic construction investment.
N = 9 is used to reflect the unit, the organization does not yet have a relationship with the Unit Code of the budget but has opened a trading account with the State Treasury.
-X1X2X3X4X5X6 is the serial number of the unit with the budget according to each type of unit. Number of units in a relationship with a budget for each type of unit is the only numbered vertical, continuously according to ascending order. Each unit has a relationship with the budget are granted a code during the operation from inception to finish.
Each code unit values related to the budget are the properties and was received at the request of management. Which have established paternity between the values in the code. As for the unit code related to budget, accounting accounting according to the most detailed code is the corresponding level for each unit with the budget according to the list in the shared database (CCDB).
Case units are granted to code N = 9 to open a trading account in the State Treasury, then new unit code to be in a relationship with a budget of N = 1, 2 can use 2 this code as follows: N = 1, 2 refers to the accounts receivable accounting, budget expenditure incurred in the unit with the budget; the code N = 9 refers to the accounting transactions relating to the deposit account in the State Treasury. The specific case about the code for N = 9 due to the Director General of State Treasury regulations.
7.2. unit code list related to the budget
Unit code related to the budget granted under decision 90/2007/QD-BTC dated 26/10/2007 the Minister of finance regarding the issuance of regulations on code units have relations with budget, decision No. 51/2008/QD-BTC dated 14/7/2008 of the Minister of Finance on the amendments additional, decision No. 90/2007/QD-BTC and decision No. 990/QD-KBNN on November 24, 2008 by the General Director of the State Treasury issuance process the code for the unit of transaction with the State Treasury.
8. local administrative Code 8.1. Accounting principles of local government codes of local administrative Code used to collect State budget accounting in the province, district, commune allocated the management; State budget expenditure accounting arising in the administration. Local administrative code consists of 5 characters is specified as: N1N2N3N4N5.
For local administrative code, accounting accounting according to the codes are issued for each respective area under the provisions of decision 123/2004/QD-TTg dated 8/7/2004 of the Prime on the codes and list of administrative divisions of Vietnam and the additional text to modify later. The case of general data query area, use the 2-character accounting HH after 3 digits of the district code, 3 characters TTT after 2 digits of the code in the province.
Accounting case payment relations between the State Treasury accounting, use the code to a detailed accounting of the payment relationship under each State Treasury corresponding to each area in the category mentioned above.
8.2. list of local administrative code of local administrative Code are built in accordance with decision 123/2004/QD-TTg dated 8/7/2004 of the Prime on the codes and list of administrative divisions of Vietnam and the additional text to modify later.
When there is a change in the administrative areas, the values corresponding to the old table will be used to store information of this table in the database of the system.
9. Code Chapter 9.1. Accounting principles chapter Code code used for accounting of incomes and expenses budget related subdivisions 1 authorities, so that determining the responsibility of that unit for the State budget and regulate the collection of the State budget for each budgetary level according to the specified mode.
For districts, communes, accounting based on the actual local organization to correct accounting with the name of the professional body of the district, as well as the management organization. The event is named the local financial planning or financial trading Rooms must then choose one of the chapters were available in the category to place the code accordingly, not be under the accounting Program code is not in the list.
9.2. list code code is regulated uniformly from central to town, according to accounting accounting codes are issued for each respective Chapter according to the list specified in decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance regarding the issuance of index system of the State budget.
In the deployment and implementation of TABMIS, Director of the State budget the Minister of Finance issued the additional content, modify the category code conform with regulatory requirements and business processes of TABMIS.
10.10.1 industry Code. Accounting principles of economic industry codes industry Codes used to plague payment currency, State budget expenditure according to the nature of economic activities (according to the type and contents of the State budget) in order to serve the requirements estimating, distribution, management, accounting, settlement the State budget as well as to provide statistical information to government spending by sector and by economic function power of the State at the request of the international organization. Industry code consists of 3 characters are specified as: N1N2N3.
The Director General of State Treasury Regulation some other accounting code values for the code to make sure the economy in case of business accounting economics accounting need not determine the value of a specific industry code. When determining the value of code snippets to particular economic sectors, accounting made the switch to the corresponding values.
10.2. Industry code list for Economics, accounting codes, accounting according to the codes of the account be granted respectively by category specified in decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of Finance on the MLNSNN system.
Directory of other accounting codes for economic sector codes are specified in Appendix No. 2 attached.
In the deployment and implementation of TABMIS, Director of the State budget is coordinated with the relevant units of the Ministry of Finance issued the additional content, modify the category code economy consistent with regulatory requirements and business processes of TABMIS.
11. the target program Code, 11.1 project. Accounting principles the code the program goals, program codes, project objectives, project budget accounting to each of the target program, national projects as well as the task of the central budget (decided by), the local budget (local-decision), including the programs of international donors.
The program code for the goal, local project management, finance management and consistent level code into general categories and report back to the local financial authorities to have the accounting bases.
Program code, target and project consists of 5 characters is specified as: N1N2N3N4N5. Where: N1 = default is 0; the remaining value is made according to the regulations of the MLNS.
The Director General of State Treasury Regulation some other accounting code values for the target program, the code project to ensure a business case in accounting economics accounting need not determine the value of the target program code, specific projects. When defining the target program code, specific project accounting, made the switch to the corresponding values.
11.2. the code list program goals, program code for the project, objectives, projects in the central budget, accounting accounting according to the codes of the most detailed values respectively according to the directory of the target program code, the project specified in decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance regarding the issuance of MLNSNN system , Circular No. 136/2009/TT-BTC dated 2/7/2009 of the Minister of Finance on the addition, modification of contents of State budget and the local CTMT code value is registered, update this later.
Directory of other accounting code for the goal program code, the project is specified in Appendix No. 3 attached.
The program code for the goal, local project management, accounting and accounting by category by the Ministry of public finance management and consistent level code was reported for the local financial authorities.
In the deployment and implementation of TABMIS, Director of the State budget the Financial Secretary released the additional content, modify the code list to program objectives, the project consistent with regulatory requirements and business processes of TABMIS.
12. State Treasury Code 12.1. Accounting principles the code the State Treasury-Treasury Code is required in your account, use the accounting profession to data reported by each unit and the entire State Treasury State Treasury System. Each transaction regulations Treasury has a unique code.
-The code for the State Treasury, accounting accounting and accounting information synthesis according to the codes of each State Treasury units respectively, are as follows: the State Treasury has a code to general national accounting data (code 0001); Transaction in the State Treasury has an equivalent code as an active unit (code 0003); each province has a common code for all the accounting data for the whole province (there were 2 last-value is 10 or 60); the Office of the State Treasury Department, the State Treasury of the district in the province, the State Treasury has transaction 1 is equivalent to code 1 active unit.
12.2. list item State Treasury State Treasury Director General rules categories Accounting Treasury code of TABMIS.
In the process of deploying TABMIS State Treasury Director General regulations complement, modify the State Treasury code list match the Organization of the State Treasury system, requirements management and business processes of TABMIS.
13. The source State budget 13.1. Accounting principles the State budget source-the source code the State budget used to State budget accounting under State budget resources, estimating service, distribution, management, accounting, settlement the State budget. State budget sources include 2 characters are defined as: N1N2. N1N2 = from 1-49: domestic Sources. N1N2 = from 50-99: foreign Source-the source of the water is the source to be determined on the basis of the estimation is the Prime Minister, Chairman of the people Committee delivered to the estimation units (including the addition or withdrawal of the operating budget process) according to the provisions of the law on the State budget.
-Foreign Source was determined for foreign capital sponsored content, address specific uses according to the commitment of the State (or State consent for unit commitment with sponsors) and is clearly the content used in the estimation year delivery, additional estimates during the year for the unit. Domestic sources of capital funding are not as content, address particular use be considered sources of capital in the country (according to the source the genus from domestic capital).
For source code in the country, budget accounting accounting according to the codes of each funding source properties (for regular spending resources in water); the code of investment capital (for sources of investment expenditure). The case is detailed accounting to each capital investment, the Ministry of finance will have the additional guidance and specific categories.
For the source code outside the country, where there is sufficient documentation to determine specifically the accounts receivable accounting accounting aid, debt, ... details according to specific donor code. The absence of adequate documentation, accounting accounting on the other donor code.
13.2. list of source code Source Code State budget State budget are under accounting categories mentioned in annex No. 4 "source directory State budget"
In the deployment and implementation of TABMIS, Director of the State budget the Minister of Finance issued the additional content, modify the source code directory State budget consistent with regulatory requirements and business processes of TABMIS; The Director General of State Treasury Regulation the complementary, modify the value of the details concerning the nature and sources of funding and foreign donors.
14. Codes codes used to reserve the layout value when incurred management requirements. The number of characters is 3 characters are specified as: N1N2N3.
For codes, accounting is not specific values accounting for this code.
Where necessary, the Director General of State Treasury of the Finance Minister about the use of redundant code to meet the requirements of TABMIS business and management.
15. Task Code 15.1. Accounting principles task task Code code be used to build the distributed estimation accounting at level 0, when Congress or the people's Council for approval. Accounting Accounting item task in the economic sector code segments.
15.2. list of payment code for the code task accounting, accounting according to the values in the code list task in annex No. 5 "code list task" attached.
In the deployment and implementation of TABMIS, Director of the State budget the Minister of Finance issued the additional content, modify the code list task consistent with regulatory requirements and business processes of TABMIS.
16. budget Organization Code, full geographical budget codes 16.1. Accounting principles the Organization budget codes, the code of local budget budget Organization Codes used to plague math estimation allocation levels 0, income transfer between the level of the budget.
Local budget code used to synthesize information, State budget expenditure on the whole range of administrative areas. The whole geographical budget codes are arranged in the unit code segments related to the budget, not the accounting accountant economic profession arising under the code the whole budget.
Organization code accounting accounting budget, local budget codes in the unit code segments related to the budget.
Budget organization code, the code of local budgets are set according to the following principles: Type Code Code code cha 1. The whole geographical budget codes, the code of local national budget 2997800 budget Code, local code of 63 provinces: XX is the code ĐBHC in the 29978XX 2997800 district's budget Code: XXX is the code of the district 2998XXX 29978XX 2. Budget organization code Code Code 2997900 2997800 TW budget organization held the budget 29979XX budget Organization Code 29978XX 2999XXX district 2998XXX 16.2. List of local budget code, organization code Bureau of budget and financial statistics of local budget codes, the code for the budget organizations and inform the unit, the relevant organizations to have the accounting bases.
In the deployment and implementation of TABMIS, Director of Department of information technology and financial statistics the Minister of Finance issued the additional content, modify the list of code organization budget, local budget code consistent with regulatory requirements and business processes of TABMIS.
17. the Agency Code currency 17.1. Accounting principles the Agency codes, currency codes the currency agency used to collect State budget accounting according to the respective collection agency. Agency code accounting accounting currency in units of code segments related to the budget.
The Director General of State Treasury specifies the use of agency codes, currency in the accounting currency of the water budget.
17.2. the Agency code listing for the currency have been granted authority to code units have a relationship with the accounting, budget using budget relations unit code of the currency to be granted under decision 90/2007/QD-BTC dated 26/10/2007 the Minister of finance regarding the issuance of regulations on code units have ties to the budget , Decision No. 51/2008/QD-BTC dated 14/7/2008 of the Minister of Finance on the amendments and supplements of decision No. 90/2007/QD-BTC dated 26/10/2007-making agency code currency used in TABMIS system and tax management system (TCS) has an interface with TABMIS.
For the Agency of currency not yet issued unit code related to the budget, the Department of Informatics and statistics-level financial code for each unit to complement the category collection agency and inform the collection agency and Tax agencies, customs, Treasury to use this code for the Administration on the application system.
In the deployment and implementation of TABMIS, Director of Department of Informatics and statistics of finance rules on the additional content, modify the list item collection agency consistent with regulatory requirements and business processes of TABMIS.
18. The complex accounting accounts 18.1. The combination of accounts accounting is matching the corresponding code in the accounting codes used to classify and codify the economic, financial and business arising under the economic content. The complex accounting account reflects and regular control, continuous, systematic process of collecting, State budget expenditure and business activities in the State Treasury. The incorporation of the code in accounting map will help to reflect the accounting and multi-dimensional information extracted, serves the requirements to provide information.
18.2. Depending on the accounting and accounts of the respective services, accounts can be combined with different code. In that code, Fund Accounting, account codes, the State Treasury is the code mandatory for any combination of account.
18.3. The incorporation of the code in the accounting system was limited by cross-matching rule between the code. Cross match rules do not allow the creation of the complex of pointless account helps to avoid the accounting errors in the accounting process.
Case of authorized expenditure expenditure accounting, accounting combines accounting account code corresponding to the code unit is delegated and authorized units of code.
19. The requirements of the accounting system and the combination of accounts accounting system map and the incorporation of the code was to build and design consistent with the requirements of State budget and management functions, tasks, contents operation of State Treasury system must ensure the following requirements to: 19.1. Accordance with the law on the State budget, accounting Law, organization and information systems of the system of State Treasury Agency;
19.2. To reflect the full range of financial, economic activities related to the budget of incomes and expenses incurred in the units of the State Treasury and the business activities in the State Treasury;
19.3. Consistent with the application of the technology management, current and future payment in State Treasury system and in the economy, serves for the Organization of the payment relationship in and out of the State Treasury System;
19.4. Advantages for the collection, processing, exploitation and provide information in the program, applications, ensuring the ability of TABMIS interface with other information systems.
20. accounting principles the combination account 20.1. In your account, for each piece of code is defined in the accounts, accounting accounting done by the most detailed values. The system will automatically assign the information to the corresponding aggregate account. The balance of your account balance is the sum of the detailed account combinations; General account is used primarily for the purpose of checking the balance estimation, reporting and query information fast.
20.2. The case of accounting requirements under the object details not outlined in the code directory, accounting accounting accounting on other values in the code that the equivalent level. When are full of details, the accounting switch back to the values in the code correctly.
20.3. the accounting case not detailed tracking, the corresponding code is specified is not defined in the accounts, accounting accounting (or automatically assigned) value of 0 for each character.
20.4. When accounting allocation and estimation, accounting adjustments made reflected under the respective account combinations under dual recording methods. Figures in the accounting data for distributed estimation is grounded to the system control number remaining estimation serves for controlling spending by the State Treasury.
20.5. When expenditure commitment accounting, accounting implementation reflected by actual account combinations correspond according to the single record method on the shared commitment of chi. The system will automatically create a journal entry with respect to the dual system of accounts. Figures in the accounting data for the genus is committed to control system of estimating remaining service for controlling spending by the State Treasury.
21. the combination of balance control accounts, estimates of the remaining control system ensure does not arise by the combination of balance account accounting accounts related to deposits of the unit of account, is charged on currency has not passed the budget and temporary account currency , custody. As for the other account combination group, the system will configure ensure balance control at the request of management.
The remaining estimation is calculated according to the following equation: remaining = estimation estimation is allocated-committed to the genus-advance-actual. implement control system estimation to ensure of the advance, the genus, the genus commitments not to exceed the allocated estimation. Distributed estimation in which are reflected in the accounting data for distributed estimation made on the management module, budget allocation, expenditure commitments are reflected in the accounting data for spending commitments made on the expenditure commitment module 22. The combination of accounts in the balance sheet accounts and account combinations in addition to the balance sheet accounts.
22.1. The combination of accounts in the account balance reflects the entire profession of incomes and expenses budget and accounting subjects that form of capital, capital of the State budget and of the State Treasury. The method of recording accounting accounts in the balance sheet accounts is "dual recording method".
22.2. The external account account balance reflects the accounting object has been reflected in the table but need more details or track the accounting subjects do not constitute capital, capital of the State budget and of the State Treasury. The notes to the accounts in addition to the Board made under the pen of statistical mathematics.
There are two kinds of statistics: journal entry (1) journal entry recorded information does not bring about the value (monetary unit); (2) payment of the Pen has just recorded information about the amount of information recorded on the medium value (unit of currency).
23. The type of journal entry 23.1. Categorized according to content of information management, the following journal entry types are: a) journal entry journal entry: is the system recorded as journal entry made in dual module using budget allocations to reflect the number of deliveries, estimation of estimation have been allocated and the number of estimation adjustments in level 0 and level of estimation. Figures of the journal entry are kept in the estimation data accounting for distributed estimation, combined with other data, to control the execution process in estimation to control spending in the State Treasury.
b) journal entry journal entry: pledge of commitment is the single journal entry is made in the module are committed to spending reflects the amount that the Unit related to the budget have made commitment to spend according to the contract the economy. When the single journal entry accounting accounting according to the corresponding account, the system will automatically create and record the pen dual algorithm to ensure implementation of the processes of the system.
c) journal entry journal entry: is the journal entry was made in the accounting database for the economic profession has arisen, to reflect the financial economic activity took place and really complete.
23.2. Classification by objective knowledge of business processes, have the following journal entry type: a) journal entry journal entry: iteration loop is journal entry occurred several times during the day, month, quarter and year. The recurring journal entry was created from the template are designed before. Use the sample journal entry loop will help people create input transactions easier and faster.
b) Pen payments: Is the journal entry to be entered manually directly on the ledger or the detailed management module.
c) journal entry automatically: is that the journal entry is automatically generated when the operation accounting steps to handle the services according to each specific activity.
d) journal entry journal entry: an island made the original journal entry Island, is used to adjust the journal entry window and the links were not able to delete or edit the original journal entry.
e) journal entry from the interface: is that the journal entry is done by transferring the data from the other system data file format in the format required by the system.
f) journal entry journal entry: are statistics has just noted about the value, just noting the number used for foreign exchange accounting table.
24. accounting methods 24.1. The Director General of State Treasury regulations accounting method for each type of service consistent with regulatory requirements and processes of the system.
24.2. During deployment of TABMIS, the Director General of State Treasury guide additional contents, modification of accounting methods consistent with regulatory requirements, process and system deployment process TABMIS.
III. ACCOUNTING 1. Accounting prescribed forms form 1.1. Accounting books in the form of prescribed form is a form of message data are set in the TABMIS as required to reflect the management and retention of the entire system and the economic, financial and business has arisen concerning the situation of budget allocation, currency, budget and business activities in the State Treasury.
1.2. accounting Model established in the TABMIS and print from the system must specify the name of the accounting unit; the name window; day, month, year of establishment of the window; day, month, year, window lock; the signature of the person who created the window, Chief Accountant and legal representative of the accounting unit; the page number; stamped (if printed out paper to store).
1.3. accounting Model was set up and in from TABMIS must have the following principal contents:-date of logging;
-Number and date of the accounting logging as a base;
-Summary of the content of the economic, financial and business arising;
-The amount of economic, financial and business generated record in accounting accounts;
-First, balance the amount arising in the period, last period balance.
1.4. ledger system includes general ledger and accounting details.
2. Open the Windows, locking, logging 2.1 accounting. Accounting books are open on top of the accounting period the month, year; for newly established accounting unit, accounting books are opened from the established date.
2.2. the accounting unit join TABMIS is based on accounting to accounting records. Data are recorded into the system's database profile, is reflected in the form of accounting forms must be timely, clear, full according to the content of the forms prescribed accounting. Information, figures reflected on ledger form must be accurate, honest, true to the accounting, accounting information is prohibited without accountancy evidence prove the.
2.3. Work recorded in the system's database profile, is reflected in the form of accounting forms must follow the sequence of time economic, financial services. Information, data on the window of the accounting period after right next to information, figures on the window of the adjoining States. Accounting data on the accounting books are reflected from opening until it locks the accounting books.
The recorded in the accounting database is necessarily grounded in accounting has been checked fully secured the rules of accounting. All the data has been created in the database required accounting accounting legal, logical proof. Who is responsible under the provisions concerned are responsible for the accuracy of the information has been updated into the system; Ensure full reflection, timeliness, accuracy, integrity, continuity, to have the whole system operate currency, budget, management and use of State budget funds in order to provide the information necessary for the management and operation of the State budget.
2.4. accounting units correspond to each ledger to ledger key at the end of accounting period, according to the processes of the system before the establishment of the financial reporting. The accounting books to ensure harmony, unity within a window or the entire system.
The case of other accounting courses are conducted under the provisions of the law and the specific instructions of the Director-General of the State Treasury.
3. In accounting books as a form of the General Ledger and the only details are printed out to the store after the closed accounting period and were finishing up financial reports. Accounting books are printed out to the atmosphere, to paginate to last page first page, should be (Of) the Director (or authorized person) and Chief Accountant (or authorized person) in the accounting unit signed.
Accounting books are printed according to the model regulations have been set up in the TABMIS. Ledger home page when printed out must specify the name of the accounting unit, window name, accounting period, the accounting degree, name, signature of the person in charge of Windows, (Of) the Director (or authorized person) and Chief Accountant (or authorized person).
4. the form of accounting data in the accounting system as the data in the system is one of the forms of expression of the accounting database, which is set according to the standard procedures of the system, keeping the entire economy, financial services had arisen under the economic content and sequence of time relevant to the accounting of State repression for the TABMIS.
Accounting books in the form of data in the system of accounting information reflects the State applied for the TABMIS is expressed in the form of electronic data created, sent, received and stored by electronic means. Accounting books in the form of data in the system can be printed out for use at the request of the accounting woes.
"The accounting database" of State accounting applies TABMIS must be recorded and kept consistent with the requirements of the accounting Act, electronic transactions Law, Decree No. 128/2004/ND-CP dated 31/5/2005 of the Government detailing and guiding the implementation of some articles of the law on accounting in the accounting field State , the text guiding the implementation of the accounting Act and in accordance with the provisions of this circular.
For every unit of the State Treasury pursuant to accounting accounts system (COA) and system management requirements set a "data base" with sufficient aggregate information and details. At the State Treasury, State Treasury of each province, the city has only one database is the official and only accounting for one accounting period. Each State Treasury units operating in each province based on the rules and the code of each unit works to implement state accounting applied to his unit at the TABMIS Windows of the province.
5. Open the accounting period 5.1. Open the accounting period on the system is the choice of ' open ' status "for the accounting period, respectively in the year to the user can update the data in the accounting database under decentralization. Accounting period is opened at the beginning of the adjustment period (corrects time) to perform the following accounting profession on December 31 each year but is noted for the accounting period previous year before closing accounting period of the year. The journal entry in the adjustment period related to the accounting period of the previous year must be noted effective date is on December 31 of the previous year.
The Director General of State Treasury assigned Rooms in the Centre handling the State Treasury (or the central processing Department of the province) responsible for opening the accounting period for the respective book.
5.2. On the system after having made close accounting period if the discovered errors in accounting adjustments need to be made to reopen accounting period to adjust the data in the accounting database. The open back accounting period can only be made in case the accounting period of the year has not done close permanently (in close States temporarily).
The Director General of State Treasury assigned Rooms in the Centre handling the State Treasury (or the central processing Department of the province of) responsibility to reopen the accounting period for the respective book.
6. Close the accounting period and the accounting data transfer into the unified Windows 6.1. Applicable state accounting for the TABMIS project are done close the accounting period at the end of the month and at the end of accounting period of years before the establishment of the financial reporting. The case must report quickly in the system should follow the right process last November. In addition to performing close accounting period in the case of inventory or other cases prescribed by law.
The central processing rooms in State Treasury (or the central processing Department of the province) had the responsibility to close the accounting period as defined by the Director General of the State Treasury.
Closing accounting period and the accounting data transfer into the unified Windows must ensure:-the right time according to the specified mode;
-Only perform close accounting period after the Chief Accountant ensuring all vouchers arising have full, accurate accounting in the accounting period (month, year). The Chief Accountant of the State Treasury is responsible for conducting the examination, accounting data collation. After the closed accounting period, the Central Room in the new Central Treasury perform data transfer from the province to the best book, or financial reporting, management accounting reports.
-After having to move data into the window or set and submit the financial report and the report management accounting, are not automatically reopen the accounting period of the States have closed earlier to adjust its accounting period reports.
-The case has moved into the data sets, the best book or sent a report that uncovered accounting errors, make adjustments to the following accounting period as defined in point 7 below. Special cases, the accounting data of the accounting period reports can only be adjusted when the consent of the Chief Accountant of the State Treasury. In this case, accountants must prepare and submit the report according to the provisions at the same time the central processing Room make transformed data back from the time make adjustments according to the processes of the system.
6.2. the Closed accounting period is subdivided as 2 cases: Closed temporarily and permanently closing: – close temporarily: Is the central parts of the system (Central or provincial) made close accounting period on each of the respective book the end of the accounting period. After having made close accounting period if necessary, temporarily need to update or correct the accounting database, Department of system CPU (Central or provincial) could open the back to adjust the data.
-Permanent Closing: Is the central parts of the system (Central or provincial) made close accounting database on each respective book after you've done an audit of financial statements and budget for the 2010 Congress for the central budget, the people's Council for the budget of the corresponding level has approved and adopted the report. After having made close accounting period, accountants can not permanently open the back to adjust the data.
7. Fix 7.1 accounting data. Principles of accounting data repair cases of detected errors before submitting financial reports to the State Agency has the authority to fix directly into the accounting data of the year on the basis of the accounting data of the system through the journal entry adjustments.
The case of detected errors after the financial year has been submitted to the competent State agencies must then fix directly on the accounting data of the year have discovered errors through the journal entry adjustments and notes by hand on the accounting books of the year are for convenience of reference errors , check.
When the report year was browsing or when work inspectors, inspection, audit and was of the opinion the formal conclusion, if have decided to fix back the figures on financial statements related to the data created in the database, the accounting unit to revise accounting data and balance of the accounts and accounting reference interest according to the prescribed method. The repair is done directly to the accounting data of the year have discovered flaws.
7.2. The Director General of State Treasury specifies the circumstances and the accounting method repaired errors specific to the requirements of the management mechanism, the decision of the competent State authorities and in accordance with the characteristics of system processes.
8. The accounting and operational units in the TABMIS 8.1. The ledger accounting database is shown in each of the accounting books of TABMIS include: The accounting department, the city and the accounting books.
-The accounting books of the city: the accounting books of the city, is where the retention of "accounting database" and unique for a province, city (KBNN province, City). The accounting books of the considered the accounting books of the province or city. TABMIS set 64 sets of accounting province, city (including 63 provinces and cities and the State Treasury).
-The consolidated accounting: The accounting consolidation is where stored "database" and unique for the whole country, is the only book in Central, where the processing and implementation of synthesis and reduced the duplication of data from the Ministry of the province, the city moved on.
8.2. active unit of transaction state coffers, the State Treasury units, districts and State Treasury Office of the province or city in each province are called the operational units in each province, city. State treasury stock is the only operational unit in the window of the room.
8.3. in case of a change in administration, organization of the State Treasury system, dealing center in collaboration with the other relevant unit implementation of processes related to restructure the system according to the business processes.
9. list, forms and methods of establishment of accounting books 9.1. Accounting categories specified in Appendix No. 6 "book list". The Director General of State Treasury regulations forms and accounting logging methods fit the business processes and requirements to set up in the system.
9.2. in the deployment and implementation of TABMIS, the Director General of State Treasury instructed the accounting logging methods match the content, nature of each sample and process accounting TABMIS; Regulation the complementary content, modify about categories, forms and methods of accounting records to meet regulatory requirements of TABMIS deployment process.
IV. FINANCIAL STATEMENTS And MANAGEMENT REPORT 1. The Mission of the financial report 1.1. Financial statements specified in applicable state accounting for the TABMIS accounting method is used to sum up, systemize and economic indicators, reflecting the State's financial situation, the State budget and business activities in the State Treasury in an accounting period or an annual budget level. Financial statements of the State budget and business activities in the State Treasury consists of two types: financial reports (day, month, year) and report last year.
1.2. Financial statements has the task of providing the economic norms, financial state necessary for the relevant authorities and State Government levels; Provide the necessary data to check the implementation of the State budget, implementation of the accounting regime, observance of the regime, the policy of the State and the economic sector. The financial report provides the data primarily as a basis for analysis, assessment of the situation and the results of operations of the State budget to the level of each unit, the State Treasury and of the whole system of the State budget and the State Treasury helped steer operating activities, the State budget and State Treasury activities effectively.
2. Requirements for financial statements 2.1. The report must be established in accordance with the prescribed form, reflect the full range of indicators have been defined for each type of report;
2.2. data and methods created the only goal in the report should be implemented uniformly in the units of the State Treasury, facilitates the work of synthesis, analysis, testing and data collation;
2.3. The indicators in the report to ensure uniformity, contact complement each other in a systematic way, for research, analysis, reviews implementation of the State budget and the operation of State Treasury System;
2.4. Data must be accurate, truthful, objective and must be aggregated data from accounting databases after they have been examined, collated and the key accounting books;
2.5. Financial reporting needs are simple, practical, clear and consistent with the requirements of information management, operating the State budget and State Treasury activities;
2.6. The report must be created on time and submit the correct recipients according to the rules of each type of report;
2.7. The report is built on the principle of conformity according to international practices, serving financial statistics report the Government (GFS);
3. The method and form of the financial statements 3.1. The unit involved TABMIS performs the query information, report by tapping the right to capture information in conducting and management decisions. In addition to the bodies, the unit can query and report on the extraction system, the financial institutions, the State Treasury is responsible to print to paper and full implementation of legal procedures for other types of related reports. The financial agency responsible for reporting aggregate budget allocation. The units of the State Treasury is responsible for the synthesis report, State budget expenditure and budget reporting. Specifically the following:-on report and irregular reports: financial agency, the State Treasury and the relevant units under decentralization can query and exploitation reports directly on the system.
-Report of the month, the quarter: the financial authorities, the State Treasury and the relevant units under decentralization can query and exploitation reports directly on the system. The units of the State Treasury of synthesis report on the basis of the accounting data, and print reports on paper to to serve on-demand data storage and give the Agency the prescribed unit.
-Reporting year and report: financial agency, the State Treasury and the relevant units under decentralization can query and exploitation reports directly on the system. Financial institutions and the State Treasury is responsible for the synthesis report on the basis of the accounting data, and print reports on paper to give the Agency the prescribed units, and serve data stored on request.
Private budget revenue report (ward), the State Treasury General District and in the report on the paper submitted to the Committee (ward).
3.2. The Director General of State Treasury rules mining permission schemes reported in the deployment and implementation of TABMIS.
4. The liability of the State Treasury in the levels and submit the financial report 4.1. In addition to the single join TABMIS directly query and report exploitation, according to agency management requested the State Treasury must submit periodic financial reports and has full legal elements for the body, the unit according to the regulations, as follows: level the State Treasury Where the KBNN District statements financial, tax agencies, Customs Council and PROVINCIAL PEOPLE'S communes, wards and towns in the area.
KBNN province, financial institutions, tax authorities, Customs Board level.
KBNN Central, the Ministry of finance, the other unit 4.2. The types of financial statements is printed on paper before print sends the State Treasury and the units concerned must be collated, check, control, data about the nature and economic content. In this case, the report must have full legal factors include: the unit's Seal, signature of founder, Chief Accountant and Director of the State Treasury.
4.3. The report in the form of electronic data messages on TABMIS program must be technical, make sure to determine the liability of the founding, filing reports and ensure only the recipients under the new regulations, can be viewed in the report. The case of the accounting unit are separated, merged, ending the activity must establish financial statements at the time of the decision to split, merged, ending the operation.
4.4. The Director and the Chief Accountant of the State Treasury and the relevant units responsible for the accuracy, completeness, timeliness in the synthesis report and the submission of the financial report (paper reports), while ensuring confidentiality of data, the document according to the current rules of the archives , publish and provide information.
5. The time limit for the submission of financial statements 5.1. The time limit for the submission of financial statements are defined as follows: level the State Treasury State Treasury State Treasury district, district in the province, HO CHI MINH CITY, the latest FINANCIAL STATEMENT directly governed is June 5, after the latest quarterly FINANCIAL STATEMENT after the 10-day Delay for the first quarter after the 5th day is Slow for the first 10 days after the quarter's FINANCIAL STATEMENT is the slowest year on January 10, the following year at the latest on January 20 the following year is 5.2. Private settlement reports, business activity in the State Treasury, the State Treasury, districts created and posted the slowest is 28/2 or 3/2 years later; the State Treasury Department, central cities must be submitted at the latest on 15/3 years later; The State Treasury established and filed at the latest on 1/4 the following year under the provisions of the law on the State budget.
6. Uniform reporting metrics KBNN levels, financial, tax, customs and other relevant units responsible for coordination in checking, reverse engineer, adapt, supply, data mining accounting related to currency, the State budget and other financial funds in accordance with the accounting methods specified in this circular. All cases corrects figures on the financial statements are to be conducted from the established accounting to accounting records and financial reporting at the State Treasury, make sure the mirror State budget situation, the level of business activity and the State Treasury.
7. Quick report 7.1. Quick report (financial daily report) in the system of TABMIS is the work process and provides quick information from the database of the system about the currency, State budget funds, and the operation of State Treasury service for managing and operating the State budget and the operation of the State Treasury.
7.2. the monetary unit used in quick report at the State Treasury of the district is in the VND, thousand-the State Treasury the is million, in the State Treasury is billion; the targets of foreign currencies are exchanged out of Exchange and foreign currency unit per thousand is odd.
7.3. Quick report (August) are extracted and printed on the first or last hour working on the following day, after the window of the journal entry. Data reports are created for the State Treasury according to the corresponding level according to the procedure established in the system.
8.8.1 management accounting reports. Management accounting reports in the system of State Treasury is the type of reports for timely operating budget levels and business operations of the State Treasury on the scope of each unit and the entire system. Management accounting reports can be established on the basis of the accounting data of the TABMIS.
Management accounting reports reflect the following situation:-State Treasury funds the levels used in reporting units;
-The situation of professional activities in the State Treasury.
8.2. The State Treasury must take seriously the report mode in accounting administration, ensure full, timely reporting; the correct form and the right audience using the report management accounting as prescribed.
9. the reporting Period reported by the management accounting management accounting is specified in this mode are: days, months. In addition, the Director General of the State Treasury can request the report management accounting according to the other States, other times according to specific requirements. Management report was created after the window of the journal entry.
10. list of forms, financial statements and reports 10.1 management accounting. Financial statements, management accounting reports specified in this circular apply in category form, financial statements, management accounting reports specified in Appendix No. 7 "category and the form of financial statements and report management accounting" attached.
10.2. the Director of the State budget the Minister of finance the additional content, modify the catalog, the form of financial statements; The Director General of State Treasury regulations additional content, modify the catalog, sample management accounting report icon in the deployment and implementation of TABMIS.
11. The method of financial reporting and management reporting Director General State budget stipulates the content and methods of financial reporting. Based on this regulation, forms and formulas and targets will be set in the system to be able to query and print out the corresponding financial statements.
The Director General of State Treasury regulates the content and method of management accounting reports. Based on this regulation, forms and formulas and targets will be set in the system to be able to query and print out the reports management accounting respectively.
V. PROFESSIONAL ACTIVITY-SETTLEMENT The STATE COFFERS 1. The content of work professional activities-settlement the State Treasury professional operations-settlement the State Treasury is the synthesis, the accounting data analysis related to business activities following a treasury accounting degrees. The content of the business functioning settlement the State Treasury are: check, collate, synthesize, analyze data, prepare and submit the accounting report.
Before the key accounting books on December 31, the State Treasury to conduct tests, collation, confirmed all the accounting data in the accounting profession all has been incurred in the current year with the unit, the relevant agencies, including: 1.1. Collection, local budget;
1.2. Data Division of State budget revenues, the accounting revenues, budget levels according to the chapter, type, paragraph, section, subsection (C.L.K.M.TM) contents of the State budget;
1.3. Cash, foreign currency, ... left in the State Treasury;
1.4. State Treasury deposits at the Bank;
1.5. Deposits and other deposits estimation with the individual unit;
1.6. temporary currency deposit, custody;
1.7. State Treasury capital advances, receivables, pay;
1.8. Advance payment and capital XDCB;
1.9. The account of capital transfers between the units of the State Treasury;
1.10. The equity and other capital sources.
All work on the collation feature to be confirmed between the State Treasury with the agencies, individuals involved in writing and be signed by the competent person under the regulation.
2. the processing of payment orders processing of payment orders previously Treasury Related to and; make sure contact the Treasury go to correct joints and between the units of the State Treasury in relation and in the whole system.
The case of errors, variances must learn causes and proceed to adjust according to the prescribed regimes, at the same time to handle all the wrong account and account related to Treasury, pending payment in existence during the year. Absolutely not make payment when the figures have yet to match up properly.
3. Collation, data consistency between the relevant units of the State Treasury in cooperation with financial institutions, tax authorities, customs and other relevant agencies, to handle the account of temporary currency lodging budget, wait on hold pending, conduct timely revenue record in the year to ensure the number of currency in each budget year reflects altitude was correct. Special cases up to 31/12 not treated promptly, the State Treasury the temporary reporting currency lodging budget, wait on hold pending more details under each unit open account at the State Treasury, submit the financial Agency Council.
The State Treasury should unify with financial bodies Council of the time stop allocate pay notification time limit to stop issuing cheques for the estimation units; time to stop dealing with clients ensures that beneficiaries of State budget has enough time to spend in the right mode, the Windows key duration setting up financial statements; at the same time examine, closely monitor the unit's expenses estimated in the last days of the year.
4. Handle the temporary account currency, the custody for the account temporarily, temporary spending outside budget, advances, loans, loans of the level of the budget, the advance of the unit, the State Treasury should coordinate with financial institutions Council level and the unit of estimation procedures to handle follow the writing guide books key works payment, settlement reports of the Ministry of finance.
For the temporary currency, the custody when a decision of the authorized processing then processed according to the final decision that, if not already have decided to handle the transfer of the balance to the next year to handle.
5. Handle the transactions in foreign currency with regard to the budget, revenues in foreign currency: The State Treasury to transfer the whole of the Exchange Fund in foreign currency, the difference in exchange rates on the State Treasury before the tags window.
6. On work release bonds, bills, bonds 6.1. The Treasury made the reference, determine the correct credit releases sales slips, State Treasury bonds, the bonds pay sales, sales-payment bills, bonds (root, interest), sales payments (root, interest) has reported debt of the State Treasury on the level (if any) of each release in the current year; If the difference is timely adjustments. Payment of bonds (type released since 1999 and earlier) in the year to be reported out of the State Treasury Debt before the tags window on December 31;
6.2. Determining the amount of the original payment, the interest rate paid the other Treasury and payment via the link off the Treasury paid number of households on the State Treasury where released before closing the transaction related Treasury regulations.
7. XDCB of capital and capital investment nature career, lending capital according to the specified objectives: 7.1. With respect to capital and capital investment nature of careers in the central budget:-urging the unit completely advance, made against the unit owner, detailed project management committee to each project.
-Contrast between the accounting and payment of the advance on the capital, the number of payment details to each project according to the index of the State budget.
7.2. for loans under the specified goals of the Government:-The State Treasury check, collating the received funds, of which loans, of which had recovered, the amount of interest earned and the distribution using the prescribed interest rates;
-Reviews the situation of lending, debt collection, the number of overdue debt, the loss of case (if any) reporting and recommendations to the State Treasury, the bodies concerned to consider and have appropriate disposal measures. The wrong loans had recovered monitored on custody account need to coordinate with related agencies to handle the end point and recover funds for the State budget;
-Proceed to check the accounting data according to the regulations. Accounting and credit Department in the State Treasury the lending records of complete individual loans. Set the table in the balance due and overdue, collated between accounting and credit ensure correct joints, if there is a margin to find out the cause and process before the Windows key settlement;
-Before the tags window on December 31 the State Treasury must collate data, ensure the number allocated, loans (including number of overdue debts and losses) does not exceed the funding received by each project, each of the target program.
8. early settlement book key conditions before early-settlement level Windows key must ensure the economic profession arising in the current year must be fully and accurately reflected in the accounting books. All the problems stated in the above must be disposed off in on December 31 conducted new tags window.
The balance on the deposit account estimation and other deposit accounts in the budget of the unit using the remaining budget to run out on December 31 are processed according to the regulations of the Ministry of finance.
After the key accounting books on December 31 the State Treasury data financial reports sent the State Treasury and related agencies by category, form and the prescribed time limit.
9. time corrects budget settlement 9.1. Corrects time finalizing the budget levels of the unified rules on Jan. 31 next year.
9.2. In time modify the budget settlement, the State Treasury processing most of the existence of the old year, the adjustment clause, payment of the advance, lending in the budget level as specified. At the same time conducting further revenue accounting, State budget expenditure arising from on December 31 and earlier, these vouchers also goes on the road, the revenues, the finance agency's order.
10. Conditions for implementation of capital The capital is only conducted when comparing the joints properly the capital involved accounts, guaranteed: 10.1. In each of the State Treasury, the payment account LKB to wait no longer handling balance;
10.2. Within the province: total Interior LKB province by number of LKB to the Cabinet; total Charter capital by the total funds received about between the Treasury and the State Treasury must match the correct district; the total number of clearing away in the system by the total clearing to the details in the system and each side has, on the debt;
10.3. In the country: the total number of foreign travel by province LKB total LKB to the province; total Charter capital by the total funds received about between the State Treasury and the Treasury Department, the city must match correctly.
11. The responsibility to prepare and submit the report business activity the State Treasury State Treasury units join TABMIS is responsible for set up and submit the report to State budget and business activities in the State Treasury according to the content and the prescribed time limit.
12. The responsibility to prepare and submit the report to the budget in the financial agency responsible levels of query, print and submit the report to the budget according to the provisions of the law on the State budget and the current rules of the Ministry of finance.
VI. ORGANIZATION Of ACCOUNTING And ACCOUNTING WORK ORGANIZATION Of STATE 1. The responsibility of the members join TABMIS members join TABMIS made according to the regulations of the Minister of Finance on the responsibilities and powers with respect to the objects of use, exploitation and operation of TABMIS.
2. The accounting activities of the State accounting system applied for the TABMIS is organized according to the principles of concentration, under the direction of the Director General of the State Treasury. Each unit of the State Treasury is an independent accounting unit, is responsible for implementation of the budget accounting and treasury services in his unit; the accounting unit of the State Treasury under the direction, checking on the accounting units of the State Treasury. In addition to the accounting unit in the system of State Treasury, financial agencies, subdivisions, estimation of the level 1, 2 and other units concerned must organize business parts work management accounting budget allocation permissions according to the functions and tasks of the unit on the TABMIS , or on the system software that interfaces with TABMIS. The extent of his involvement, the accounting unit must have accepted the provisions of the law on accounting and accounting Guide documents the State applied to the Finance Ministry's TABMIS.
Organization of State accounting applies TABMIS include accounting apparatus in State Treasury system to be put in the units of the State Treasury and business departments doing the job accounting at financial agencies, the estimation of the level 1, 2 and other units involved TABMIS system. The unit shall organise accounting, Accounting Division match function, mission and organizational structure prescribed by the Government, the Ministry of finance and the guidance of the Director General of the State Treasury.
3. the central accounting system and the Accounting Division 3.1 dependencies. The central accounting department, Accounting Department of the State Treasury levels.
3.2. Accounting Division depends include the location (often, not often) based in or out of the State Treasury Headquarters.
3.3. the accounting work in the accounting department depend must fulfill the rules of accounting work organization apply for dependent accounting units. The end of the working day, the accounting department depend to collate and check the figures arose during the day, moving the whole documents and accounting documents of the central accounting Division to accounting organization.
4. the Central processors processor is held in the central accounting system, as follows: In the State Treasury is the Central Room, the State Treasury is the central processor. Functions and tasks of the central parts of the Central and provincial Director General of State Treasury regulations based on the requirements of processing according to the business processes of the system in the province, the city and the best book.
5. accounting work 5.1 content. The accounting work in the unit in the system of State Treasury-the content of State accounting work applied to a unit of TABMIS State Treasury consists of administrative parts: accounting services budget estimates; Budget commitment accounting; Accounting currency the State budget; State budget expenditure accounting; Debt, accounting aid; Accounting and payment; The accounting profession on the ledger; Accounting in addition to the table; Accounting professional practice sections according to the functions and tasks of the State Treasury.
-The accounting work of each part accounting in State Treasury bodies including: +, receive, control, handling the accounting; accounting records; accounting data on a daily, monthly, quarterly, year;
+ Check the accounting data, and send the message type, business activity report, quick reports and financial reports;
+ General accounting data in the merge window under the system's processes.
+ Analyze the data retention, accounting, recordkeeping, accounting documents.
5.1. the accounting work in financial accounting job content applies to State at a financial agency of TABMIS include: management, allocation of cost estimation (THREE divisions); Control and update the certificate from the budget with pay (AP module); Tap the database as specified by the authority.
6. Chief Accountant of State Treasury Professional 6.1. The head of the State accounting system applied for the TABMIS in State Treasury levels meet the standards, conditions of the chief accountant as defined in article 53 of law and accounting regulations of the Government, the Ministry of finance was considering appointing the chief accountant under the provisions of the law on accounting. The Chief Accountant of the State Treasury the responsibility and authority under the provisions of article 52, article 54 of the law on accounting, according to the regulation of the Minister of finance and the Director General of the State Treasury.
6.2. the chief accountant shall assist the Director of the State Treasury in financial monitoring unit; responsible to the Director of the State Treasury and Chief Accountant of State Treasury on the level of the work in the scope of responsibility and authority are assigned; Chief Accountant subdivisions subject to the direction and professional inspection, the Chief Accountant of the superior unit.
6.3. The appointment, dismissal, transfer, disciplinary Chief Accountant of State Treasury units comply with the provisions of the law and of the Minister of finance regarding the Organization and personnel management divisions of the State Treasury, on the basis of the proposal of the Director of the State Treasury directly manage and Chief Treasury accountant.
6.4. in case of not having qualified people and the arrangements made under the rules, the Chief Accountant of the State Treasury units allowed the layout people do accounting charge in a maximum period of 1 year. After one year, who charge that accounting standards were not enough and that Chief Accountant then must find other people eligible to do layout standard, Chief Accountant.
6.5. In the units of the State Treasury has held accounting (Ban, rooms), was appointed the Deputy head (or Deputy head) help the Chief Accountant (Chief, Chief) perform the duties assigned to it.
6.6. for the State Treasury not have district-level accounting, can be assigned to 1 qualified officers, standard assist Chief Accountant, on behalf of Chief Accountant resolved the work as authorized under the regulations and is responsible for the work in time is authorized. State Treasury Director district level determine the assigned officers to help the Chief Accountant in his unit.
7. Arrange the accounting officers in State Treasury System 7.1. The accounting officer must be based on the job requirements, qualifications, competence, quality of staff, the actual situation of the unit and in accordance with the principle of assigning the accounting officer, the layout specified in Point 8 below.
7.2. The Director of the State Treasury units are accounting officers layout consistent with the actual situation in the unit, there are enough titles according to the regulation, ensuring the independence of professional expertise of the accounting officer.
7.3. In each unit of the State Treasury, State accounting apparatus applied for the TABMIS is organized into the following principal parts:-trading Division consists of the accounting staff to directly perform the accounting profession currency, budget, credit, payment, ... with the units and individuals involved in transactions with the State Treasury.
-Synthetic Division consists of the accounting staff conducted the data business, financial reporting, statistics, building and guiding the implementation of accounting mode, perform the check in accounting.
8. assignment principle, accounting officers are deployed to the State Treasury must strictly observance the principle of assigning the accounting officer, in accordance with the accounting Act and the provisions of this circular: 8.1. Each employee accounting transactions are accounts of a number of units, individuals (referred to as the customer), is responsible for preserving the registration form signature and stamp of the client; the accountant must sign the signature form with Chief Accountant;
8.2. Chief Accountant not directly perform specific accounting work, dealing with clients, internal finance work;
8.3. The Director of the State Treasury based on the targets of the payroll and the actual conditions at the unit for accounting officers deployed for the match, having mutual control, safe money and property.
8.4. Assigning, accounting officers are deployed in the process a transaction done under private rules of the Ministry of finance and the State Treasury.
9. Coordinate the implementation of all the individual parts in State Treasury units related to accounting work must strictly observance of the principles, the mode, the prescribed accounting procedures; have a responsibility to provide complete, timely, accurate, honest the vouchers, documents required for the Accounting Division.
10. Hand over accounting work when the accountant transfer to other professional departments in State Treasury units or other units, have to introduce and to set the minutes between the console and the recipient have the supervision of the chief accountant under the content :-The accounting documents (invoices, notes, reports, accounting records);
-The work already done, are doing, not yet addressed;
-Account balance, a seal registration, signed by the customer;
-The seals used in the work of accounting (if available);
-The need to continue to do the (specify the content, the time limit for completion of the work).
11. Change the accounting profession and the State Treasury When changing the Chief Accountant, the Director of the State Treasury to introduce work between former chief accountant and Chief Accountant of new Chief Accountant senior State Treasury State Treasury or be superior to authorize the Director of the State Treasury witnessed in writing; at the same time to check canceling signed former chief accountant and sign the signature new chief accountant, promptly notify the related work units, and to all units in the system of State Treasury.
The case of the temporary absence of the Chief Accountant in the unit must be authorized in writing to the person is eligible, the prescribed standards and to be the Director of the State Treasury.
C. IMPLEMENTATION 1. This circular effect after 45 days from the date of signing and implementation from 01/11/2009.
2. The Director General of the State Treasury, Director of the State budget, Director General Accounting and auditing mode, Director of Department of Informatics and statistics, finance, project manager public finance reform, the Chief of the Finance Ministry, heads of units and subordinated to the Ministry of finance TABMIS deployment units, within the scope of its powers, functions are responsible for the Organization, deployment guidance and examine the implementation of this circular.