Circular 100/2004/tt-Btc: A Guide To Some Of The Points About The Implementation Of The State Budget Estimate 2006

Original Language Title: Thông tư 100/2005/TT-BTC: Hướng dẫn một số điểm về tổ chức thực hiện dự toán ngân sách nhà nước năm 2006

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A number of circulars on implementation of State budget estimates 2006 base resolution No. 47/NQ-QHXI 01/11/2005 of National Assembly XI, 8 session on State budget estimates in 2006;
 
Pursuant resolution No. 48/NQ-QHXI on November 3, 2005 of National Assembly XI, 8 session on the allocation of central budget estimates in 2006;
Pursuant to decision No. 1194/QD-TTg dated November 9, 2005 by the Prime Minister on the State budget estimates in 2006;
The Ministry of finance instructed some views on implementation of State budget estimates for 2006 as follows: a. on the allocation and delivery of expected State budget 2006: i. on the revenue divisions and tasks for the local budget expenditure: 1.2006 was the last year the budget stable during the period between the central budget and local budgets (2004-2006) , made stable in percentage (%) of the Division of revenue between the central budget and local budgets according to resolution No. 423/2003/NQ-UBTVQH on 12/11/2003 of National Assembly committees; additional balance of stability from the central budget to local budgets according to the level of the Prime Minister has assigned to each of the the central cities, in decision No. 194/2004/QD-TTg dated 7/11/2004.
2. The hierarchy of sources of revenue, the task between the budget of the local government levels, the percentage of revenue split between the local budget and level of balance supplement from the superior budget for budget levels under the steady implementation in accordance with the resolutions of the people's Council and people's Committee's decision with regard to the budget during the year.
3. Continue to implement mechanisms to balance the amount of land use in the local budget to balance investment in the construction of infrastructure, social-economic due to the State budget guarantees. The management accounting, budget, revenues from the auction money earner using land as stipulated in decision No. 216/2005/QD-TTg dated 31/8/2005 by the Prime Minister on the regulation of land use rights auction to collect land use land or rents made in accordance with the provisions of the law on the State budget and the a guide to the law from the establishment, implementation and finalization on the State budget, noting some of the content is primarily the following:-land use planning base is local, the ability to collect money from auctioned land use and compensation expenditure needs, support people have recovered ground and demand investment in infrastructure works for investment object from the budget according to the provisions of the law, the people's Committee of Finance Agency Director General the task of collecting, estimating the annual budget process of the people's Council decided at the same level.
-Based budgeting in the people's Council to decide the people's Affairs Committee, financial institutions in collaboration with the relevant unit implementation of incomes and expenses from the amount of land use and settlement on the State budget according to the prescribed regimes.
The case held, personal funding to advance implementation of compensatory support, who have recovered to land investment in infrastructure works in the object of the investment budget, then make money auctions of land use, the land use revenues to reimburse the Organization individuals must have made revenue accounting, full spending on State budget (record collect money using the corresponding number of land which had advance; ceasing basic construction investment).
4. In 2006, when the Council decisions and allocation of local budget expenditure estimates, the people's Committee of the central cities, note the following points: 4.1. Funding to implement the Ordinance incentives for people of the revolution, including the expense of implementing the regime for participants and their offspring resistance infected with toxic chemicals, due to the central budget and the level of assurance in the form of funds authorized through the Department of finance to make payments for the objects according to the prescribed regimes.
For the implementation of the regime for participants and their offspring resistance infected with toxic chemicals were delivered in estimating spending for local budget balance from 2004 continued in 2006, the people's Committee of the provincial people's Council report the same level to move on to the other task in the field of social guarantee method (the social support for the social object according to the specified mode, support for the elderly ...).
4.2. In 2006 the implementation of the central budget, Congress has made to increase the number of targeted supplements for local budgets to increase the investment of the funds of the institution, the respective health of whole or part of the local Lottery mechanism: local Lottery income levels from 50 billion down there are additional items objective to increase investment in 100% of the respective currency; local Lottery income level is higher than 50 billion invested 50% increase of the higher number.
Additional level base from the central budget in 2006 for this goal, the provincial people's Committee of the people's Councils of the same level only layout for the project infrastructure, education-training-vocational base, local examination according to the prescribed regimes , not layout for the target, other tasks.

4.3. Perform the text number 1561/TTg-KTTH on October 22, 2005 by the Prime Minister on the support mechanism from the central budget to local budgets have difficulties to implement the regime for the non-specialist officers responsible for social, Hamlet, population groups as stipulated in Decree No. 123/2003/ND-CP dated 21/10/2003 of the Government , such as the following:-the level of support for the positions prescribed in clause 3 and 4 Article 2 of Decree 117/2003/ND-CP is 120,000 VND/person/month (not including Deputy Military Commander following Ordinance on self-defense militia and deputy public security, public safety staff to follow the Decree No. 03/2003/ND-CP on 14/1/2003 of the Government).
The object's own Hamlet, since 2005 before the central budget has supported 40,000 VND/person/month, now adjust the support level is 120,000 VND/person/month.
-Based on the level of support, the province, the city of centrally determined needs funding support regime for the non-specialist officers responsible for the level of communes and villages to General synthesis on the needs of funds made to the 2006 salary reform and balanced local budget resources with guarantee according to the prescribed regimes; for those yet to ensure local implementation of salary reform source, the central budget will complement the local budget to make.
II. Allocation and budgeting Affairs: 1. Allocation, delivery estimate revenue: 1.1. The Ministry, the central agencies, people's committees of provinces and cities under central deployment of assigned revenue budget in 2006 for the subdivisions subordinate authorities, guarantee a higher minimum level of striving to 3-5% of the budget revenue estimates the Prime Minister has assigned the Ministry of Finance has instructed.
1.2. The allocation and delivery of budget revenue estimates are based on the full review results of budget revenues in 2005 and 2001-2005; to base the tax law, the policy mode currency; the economic growth of each of the sectors, each sector, the ability to produce business, the specific service of the enterprises, institutions, households and business; requires implementation of the measures against furniture, commercial fraud, against standing debt taxes.
2. Allocation, allocation of State budget expenditure estimation: 2.1. Allocation, investment development expenditure estimation: 2.1.1. The Ministry, the central organ allocation, investment development expenditure estimation is done properly the provisions on investment and construction management; at the same time a note of the following points: (1) the layout plan of the basic construction investment spending is allocated to repay the funds already must withdraw in 2006, estimation of capital for construction projects using ODA; liquidated debt volume of construction works in the investment budget of the object according to the specified mode.
(2) the layout which make the critical transition project to focus complete according to the progress of the project.
(3) after the layout for the above mentioned duties on the new layout for the new projects, eligible capital disposition according to the prescribed regimes.
2.1.2. The provinces and cities under central allocation, the investment and development expenditure estimation is done properly the provisions on investment and construction management, and must make sure the requirements: (1) the layout plan of the basic construction investment spending is allocated to debt liquidated the mass construction of the subject of investment the budget according to the prescribed regimes; full refund (both principal and interest) loans, advance to the limit: the mobilization as prescribed in paragraph 3 article 8 State budget Law; preferential credit loans performed solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure; the account of the central budget must have been recovered into the 2006 budget estimates.
(2) ensuring sufficient capital for the projects using ODA.
(3) the layout which made the project, remedial programs, disaster ...
(4) for the program, project, important local mission noted some of the following: + the layout enough capital to ensure local budget portion according to the prescribed regimes for those programs, the task according to the decision of the Government, such as: the program supports the production of land, land in housing and running water for households of poor minorities, the difficult life decision No. 134/2004/QĐ-TTg dated 20/7/2004 of the Prime Minister; Project to upgrade the District Hospital and regional hospital the period 2005-2008 by decision No. 225/2005/QD-TTg dated 15/9/2005 of the Prime and the instructions in writing of 14049/BTC-GOVERNMENT EXCESSIVE on November 7, 2005 of the Ministry of finance ... + for those programs, projects, tasks performed from additional sources have the objective from the central budget , to make the layout in accordance with objectives, expected to be delivered.
(5) the layout which make the critical transition project to focus complete according to the progress of the project;
(6) the allocation and delivery of estimation of investment expenditure for development agencies, subdivisions and subordinate authorities with regard to the field of education and vocational training; the field of science and technology are not lower than the level of investment spending estimates of the areas Prime has delivered.
(7) after the layout for the above mentioned duties on the new layout for the new projects are eligible capital disposition according to the prescribed regimes.

2.2. Distribution, estimation economic career spending-social, defense, security, governance, the party, unions (including the salary reform by Decree No. 204/2004/ND-CP on December 14, 2004 of the Government): 2.2.1. The Ministry, the central organ allocation, budget estimation of economic-social career, defense, security, the administration of the State, the Communist Party, unions (including the salary reform by Decree No. 204/2004/ND-CP on December 14, 2004 of the Government) to agencies, subdivisions must match the correct genus estimation be the prime delivery The Ministry of Finance shall guide all about total and details for each field of the genus; capital guarantee implementation of these important tasks in accordance with the law; the prime task was decided; allocation of expenditure estimation is the right mode, standards, and norms prescribed by the law.
2.2.2. The provinces and cities under central allocation, the budget estimation of economic-social career, defense, security, governance, the party, unions (including the salary reform by Decree No. 204/2004/ND-CP on December 14, 2004 of the Government) in 2006 for the Agency , subdivisions and subordinate authorities in accordance with the provisions of the law on the State budget; at the same time noting the following points:-allocation, 2006 budget estimation for the agencies, subdivisions, subordinate authorities with regard to the field of education and vocational training, scientific and technological fields cannot be lower than the level of the Prime Minister's spending estimates were delivered; make sure the level of the Ministry of Finance has guidelines for the fields of Defense, security, medical career, career information and cultural environmental career.
-Unit level estimation on allocation, budget estimation for the subdivisions must match the correct estimation of genera are delivered both in terms of people's Committee of the extent and details under each sector.-layout ensure funding made the mode, the policy, the mission was the Government The Prime Minister, the decision from the central budget support aims for balance sources and local local budgets according to the regulations (annex attached to this circular), which noted a number of points: + done text numbered 5490/VPCP-KTTH on 26/9/2005 of the Government offices of the State budget expenditure levels examination free of charge Since 2006, the funding arrangement made examination for the poor under the new poverty defined in decision No 170/2005/QD-TTg dated 8/7/2005 by the Prime Minister with 60,000 VND/person/year; free clinics funding for children under 6 years of age under the law on protection, care and education of children with the same level of 90,000/children/year.
+ Ensure funding regimes scholarship for ethnic students boarding and sale of stay according to the prescribed regimes (including scholarships for students of ethnic minority vocational boarding provisions in decision No. 273/2005/QD-TTg dated 31/10/2005 by the Prime Minister).
2.3. Allocation, budget Affairs made the national target programmes, projects, missions, 2006: genus estimation base made national target programs, key projects and a number of other mission objectives, the Prime Minister, the Ministry, the Central Agency The people's Committee, the provinces and cities under central allocation, made the estimation for the subdivisions subordinate authorities, ensured the target was competent. At the same time make integrating the target program funds on national regulatory regimes to implement effectively the capital; In addition to targeted support funds from the central budget, the provinces and cities under central source layout active local budget and financial resources to implement.
2.4. About the layout of the budget and the implementation of financial mechanisms implementation supplies a 2006 salary reforms follow circular No. 89/2005/TT-BTC dated October 13, 2005 of the Ministry of finance, which note the following principal contents: (1) source of funds made to adjust the general minimum wage and allowance adjustment :-ministries, central agencies and the provinces, central cities, in the allocation, budgeting for subdivisions and the budget level below are identified and assigned to perform the Save 10% often genera of the estimation of 2006 increased over 2005 estimates were delivered; do not lower the level of save to perform salary reform the Finance Ministry announced. The budget of the local authorities managed to source 10% saving of the agencies, units of his supply budget (not to mention the business units have the currency made the financial regulatory mechanism by the Government and State authorities implement self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 130/ 2005/NĐ-CP on 17/10/2005 of the Government) implement General conditioning between the unit when determining funding made reform of the salary of each agency, the unit in the budget level.
-Local-use 50% increase in local revenue estimates in 2006 expected 2005 to be Prime (not counting the number of steady currency from the source currency amount using the land) to make reform of the salary and pension adjustments for officer has under the Decree 118/2005/ND-CP dated 15/9/2005 and Decree 118/2005/ND-CP on August 13 10/2005 of the Government.

-Residual outlay after making sure the needs of funding implementing Decree 203/2004/ND-CP on December 14, 2004 of the Government in 2006 (if any) from the following source: 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) to the 2005 estimates expected 2004 to be Prime; 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) made in 2005 in comparison with the 2005 estimate was the prime delivery; Save 10% on regular (not counting salary, salary nature) the estimation of 2005 spending increases expected in 2003; 40% of the currency is left under the career mode 2006 (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals) of the unit, after subtracting the number used to make the salary increase by the minimum wage provisions of Decree No. 03/2003/ND-CP on 15/01/2003 and the wage coefficient defined in Decree 18/CP 23/5/1993 of the Government according to the payroll in 2006; sources to implement the salary increase in 2005 not yet expended switch; the expected number was reassigned to support from the central budget in 2006 to implement reform of the salary according to Decree No. 204/2004/ND-CP on December 14, 2004 of the Government.
(2) after the implementation of the above measures without sufficient sources, the central budget support to ensure the implementation of salary reform sources in 2006. The source case made to reform the salary defined by the regulation on the unit's budget estimates and budget levels of the larger local authorities demand made to reform the salary prescribed, continue to move this resource to the next year to create a salary reform resources , do not use for other targets.
2.5. Regarding funding support, subsidies and grants do not collect money for a number of policy (part of the central budget funding had additional goals for the local budget). Implementation of resolutions of the National Assembly and the Government, the base level of support from the central budget and the balance of funds in local budgeting, the provincial people's Committee of the people's Council decision to use the same level of funding assistance, cost and aid granted does not collect a number of policy 2006 fit local realities (items , product norms, support, aid beneficiaries, subsidies and grants do not collect money for a number of policy); at the same time, the Finance Ministry report, ethnic Committee to steer the process of monitoring implementation.
2.6. The layout of the budget reserve to local authorities under the provisions of the law on the State budget, not the reserve level was lower than the Prime Minister assigned to actively perform remedial, prevention of disaster, disease, especially bird flu; make an emergency plan of action to fight the avian and pandemic influenza in humans according to Directive No. 34/2005/CT-TTg on October 15, 2005 by the Prime Minister.
At the same time, the provincial people's Committee, the city of centrally directed financial institutions the level proactive financial-budget approach to serve the prevention of bird flu and pandemic influenza in humans under the emergency action plan was approved by the Prime Minister and local action programmes according to the instructions in the text content of 13852/ BTC-GOVERNMENT EXCESSIVE on November 3, 2005 of the Ministry of finance.
2.7. In the process of deciding the allocation of revenue estimation, budgeting, case Council decision expected budget revenues higher than the level on delivery, the corresponding increase in expenditure estimates (not to mention increased from land use earner) for a minimum of 50% of the salary reform implementation; the rest of backup plugins, the local budget reserves to active in the operating budget process, perform the task, mode, key policies are decided and the authorized payment processors owe construction volume according to the prescribed regimes.
3. On-time delivery, distribution estimation: estimating income base budgets are allocated, the authorized ministries, central agencies, people's Committee granted the same level people's Council to decide the State budget revenue estimates on the area, the local budget estimation the decision to allocate the budget estimation his grade to ensure delivery of revenue estimation, budget 2006 to each unit using the budget before 31/12/2005 and held the budgeting provisions of the law on the State budget and decision No. 192/2004/QD-TTg dated 16/11/2004 by the Prime Minister on the public for financial regulation to the State budget, budgeting, institutions are the State budget support, the project construction has used the State budget. In particular, note the following points:

3.1. the provincial people's Committee to base the decision of the Government of Prime Minister tasked with currency, budget, the Council decided at the same level of revenue estimation, local budget, budget allocation approach provincial and additional levels from the provincial budget for grants under the budget before December 10, 2005; at the same time a base resolution of the provincial people's Council, the implementation of assigned revenue, the budget for each agency, subdivisions of the province; the mission, additional levels of incomes and expenses from the provincial budget for each County, district, town, city in the province.
The provincial people's Committee has the responsibility to report the results and allocation decisions, delivered to the local budget of the Ministry of finance is at the latest 5 days after the people's Council to decide the budget estimates in accordance with the provisions of article 40 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget and score 5.3 part III section 5 circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance.
-The people's committees at district level to base the decision of the provincial people's Committee on assigned revenues, the budget, the Council decided at the same level of incomes and expenses budget estimation and budgeting allocation districts before 20/12/2005; at the same time a base resolution of Council districts, assigned the task of collecting, the budget for each agency, subdivisions of the district, additional levels from the level of the budget for each of the communes, wards and towns.
-People's Committee decision to base of township-level people's Committee at district level on assigned revenue budget expenditure, the Council decided at the same level of incomes and expenses budget estimation and allocation of social budgeting and implementation of distributed estimation often genera according to each kind of index of the State budget by 4 groups of items that are the Ministry of finance Instructions No. 7541/TC-08/7/2004 GOVERNMENT EXCESSIVE, send the State Treasury where the transaction (a) as a basis for payment and control spend before 31/12/2005.
3.2. estimation of revenue base, the 2006 budget is the Prime Minister, the people's Committee, the State Agency in Central and local unit level estimation, I perform the allocation and delivery of budget estimates for the unit using direct budget in accordance with the provisions of Decree 60/2003/ND-CP on 06/06/2003 of government spending details and guidelines for implementing the law on the State budget and circular No. 59/2003/ND-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of the aforementioned Decree, which note the following points:-unit estimation level I plans to allocate the genus regularly delivered to the unit using the budget directly under , detailed to the type, contents of the State budget by 4 groups of items chi sent financial institutions Council level to verify; in it, private sources to save 10%, to made to reform salary and was allocated to group items "personal payment". With regard to the nature of the weather service or only arises at some point in time as the basic construction investment, shopping, major repairs and expenses other occasional nature are expected by the progress made and delivered together with delivery of the estimation year.
Particularly for State management agencies make self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government and the business units have currency make financial self-reliance mode according to the regulations of the Government When allocating budget estimation are separated: the estimation of funding was given financial autonomy as a rule, general allocation on groups of items with others; the part not delivered financial autonomy, distributed in four groups of your specified in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance; in both of the above section are to private sources of delivery save 10% to make reform of the salary.
-Within 7 working days from the date of receiving the distribution plan budget estimates, financial institutions have written notice of assessment results. The case of the financial authorities agreed with the allocation approach, the heads, the budget allocation for immediate delivery estimates for units using the budget, Council sent financial agencies, the State Treasury at the same level (a synthesis of the unit) and the State Treasury where the transaction (send through the unit using a detailed budget for the unit). The case of financial institutions, the adjustment proposal within 3 working days from receipt of the text of the financial authorities, agencies, units of allocation, adjusted; case of inconsistency of content regulators, reports the Authority considers the decision as defined in point 1.5 of section 1, part IV, circular 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance.
-Case following on 31/12/2005 I estimation units not yet allocated, assigned to the unit using the estimation of budget, financial institutions, State Treasury and wage level in nature, salaries, professional fees, the service charge and other necessary expenditures to ensure operation of the apparatus except the account stores and repair equipment.

Following cases on 31/12/2005 estimation units level I have not yet allocated or distributed estimation was delivered, the general financial reporting authority reduced adjustment expenditure estimation of unit to transfer to another unit, agency or reserve additional government regulations except the task at the time of allocation, delivery estimates are not yet clearly defined units perform song estimation units level I must report and be financial organs at the same level of acceptance for slow distribution.
-For the account of the advance, temporarily granted to recover but when allocated, the estimation for the unit to use the budget, estimating unit level I do not clearly identify the source of financing to recover; to ensure the recovery of the advance source, grants, while waiting for the Agency to have the authority to adjust the allocation and delivery of estimation, financial bodies, the State Treasury is allowed to keep part of funds corresponding to the number of deposited temporarily, and timely notification to the unit and the Agency has the authority to allocate the estimation.
B. the organization management, operating the State budget: i. the governing currency, strengthened against the furniture collection: 1. the people's Committee, the tax authorities, customs agencies and organizations responsible for implementation in the first year of the work of budget revenues, ensure the correct collection timely enough, currency, as prescribed by law. Implementing the tax administration reform, reform of customs procedures simplification and transparency of procedures, expanding remittance apply e-customs create favorable conditions for enterprises in the manufacturing, business and service currency lodging State budget; done properly the provisions about the Organization of dialogue with timely answers to business, difficulty for businesses in the implementation of the tax policy of the State; implementation of solutions to check, control, fight against smuggling, trade fraud, tax evasion; test organization and timely collection, full of the standing budget debt.
From 2006 to the end of 2010, the provincial people's Committee, the city made tax free income tax, business tax, article subjects resources at the stage of fishery, production of unprocessed salt; corporate income tax reduction corresponding to the amount of training for production and business establishments receiving labor is the minorities to production and business establishments have funding for vocational training of this labour Government's regulations and the instructions of the Ministry of finance.
2. Ministries, central agencies, provincial people's Committee, the city of centrally held full implementation, timely Law amendments and supplements to some articles of the law on special consumption tax and value added tax Act was passed by Congress.
3. The tax authorities, strengthen customs checks the value added tax refund, ensure strict management, the true mode, time regulations, create favorable conditions for enterprises. At the same time, the organization successfully implemented the following tax refund check, later adopted in order to combat fraud in tax refunds, currency lodging budget. Coordination with relevant authorities handle the cases of violating the law on currency lodging budget.
4. Strengthen the management of land use planning from the land use, land-use certificates, use, transfer of land to manage and collect full, timely budget according to the prescribed regimes.
II. On the management and administration budget: 1. Executive Organization estimates state budget: 1.1. For the central budget: – where the currency beyond comparison with estimation, of increasing the currency used to make reform of the salary (minimum 50% of the increase); construction debt payments, additional development capital; increase the budget for prevention of backup, disaster recovery, disease prevention and urgent important task, arising unexpectedly.
-Bonus regimes beyond currency for local budgets, the level 30% bonus for crossing the central budget part collection entitled from the revenues split between the central budget and local budget compared to estimate the Prime, but not to exceed the increase in currency of the central budget section entitled 2006 versus 2005 implementation from the account currency division between the central budget and local budgets.
For the city of Hanoi and Ho Chi Minh City bonus mechanism beyond currency made under the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004, Decree No. 124/2004/ND-CP dated 18/5/2004 of the Government and the writing guidelines.
-The use of bonuses, management, accounting and reporting time taken as specified in circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance.
1.2. With respect to the local budget: – where the local budget revenue was affected by the decentralization implemented beyond comparison to estimate the Prime and superior people Committee, use a minimum of 50% (not including land use charge number) to increase the salary reform implementation resources; 50% of the rest to increased debt payment basic building volume, additional spending to accelerate the completion of a number of important work required; increased the budget to fight redundant, overcome the disaster, disease prevention and make urgent important task, arising unexpectedly.

The people's Committee building projects using local budget revenue increase, consistent with the opinion of the people's Council the same level before implementation; the people's Council report the same level of results made at the most recent session.
-The case of the local budget revenue was affected by hierarchy non-standard estimation, building people's Committee plans to adjust the corresponding costs, focus cuts or relaxation, delayed the task hasn't really required to report people's Council the same level of consideration and decision.
1.3. in implementation of State budget; the Ministry, the central agencies, the local to note some of the following issues:-the direction of the Agency, the relevant units to coordinate with financial institutions to actively planning application at the beginning of the year for capital projects of special importance according to the prescribed regimes, for building renovation works the dyke , irrigation, disaster prevention, disease, remedial flood ...-use estimates of the budget assigned to perform the duties and tasks of irregular expenditure incurred. In 2006, only to resolve the external demand estimation for agencies, units and lower levels in case of disaster, disease occurs on a broad scope, the level of harm beyond the budget of the Ministry, local, these important tasks, the new urgency arises under the provisions of the law.
-Funding case made a number of modes, policies such as the genus examination for the poor, free clinics for children under 6 years old in 2006 not to spend most of the estimation, was moved the following year to make sources, not arranged for other tasks.
-Regularly, checking, assessing the progress of implementation of the project, works; for the project, the work done is not true progress must promptly decide or report the Agency has the authority to decide a capital transfer adjustment for these projects progress rapidly, potentially complete but not yet arranged enough capital according to the prescribed regimes.
-Steering bodies, related with financial bodies to regularly check the implementation of the regime, policies in grassroots units. Guarantee policy, the regime made the right audience and effectively, especially the policies related to the implementation of social policy, poverty reduction ...
2. About the mobilization of capital construction investment: The Ministry, local units must manage, use the budget in the right mode, standard, in ranges the assigned estimation; prohibiting the misappropriation, lenders, lending rules of the law of any kind. For the province, the central cities in need of raising capital to invest in the construction of infrastructure works due to provincial budget guarantee in the portfolio during the 5-year investment plan were provincial councils decide, then allowed to mobilize capital in water but the level of maximum mobilization of outstanding does not exceed 30% of the basic construction investment capital in the country's annual budget. Particularly for Hanoi and Ho Chi Minh City financing done under the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004 and Decree 118/2004/ND-CP dated 18/5/2004 of the Government.
3. allocation procedures, the budget payment: To strengthen the initiative to use the budget, reduce administrative procedures, since 2006 performs budget management according the assigned years. Based on the estimation year assigned, the unit used the budget implementation of the withdrawal plan by the regime, the costs of the budget has been the competent State agencies issued and tempo, the volume of tasks; ensure the principle of:-expenses paid to individuals (wages, salary, allowance, social assistance ...) ensure payment according to the level of the monthly entitlement of paid objects, subsidies from the State budget.
-The temporary nature of expenses or only arise at some point in time as the basic construction investment, shopping, major repair and other casual nature make payments according to schedule, the mass following the prescribed regimen. The case of the necessary expenses incurred exceeding according to you are delivered from the beginning of the year but still within the year of budget estimation were delivered, the State Treasury is still made for units and periodic General Agency financial report the same level.
-The State Treasury made accounting expenses were paid, withdraw the spending estimates in accordance with the provisions of the State budget of contents (chapter, Section, Paragraph, Categories, sub categories). With regard to the advance, depending on the content of the genus can be accounted to the section or subsection but when the payment details required to sub-categories.
-Remove the regulation on budgeting unit levels, units use up budget budget demands you specified in point 2.2, item 2, Section IV circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget.
4. The method of transferring additional numbers from the central budget to local budgets:

Additional number base from the central budget to local budgets in 2006 was the prime delivery. The Finance Ministry made additional monthly balance level before the 25th month; for the local currency, the budget is temporary, irregular during the year, the Ministry of finance pursuant to schedule the task, the genus to determine the number of additional monthly balance to fit local realities. Supplements for targeted, local capital for transfer according to the requests made of the target has been specified. For the preparation of capital mobilization and capital program the Sea-Islands, make advance level according to the specified mode, after local reports the results of the volume done going to the level of payment.
5. Practice saving, against waste and oversee the Organization publicly finance State budget:-ministries, central agencies, local organizations and directing the full implementation of the provisions of the law on prevention of corruption; Law practice, save and fight against waste, after being passed by Congress. At the same time the Organization promptly and fully the existence, violations are detected through inspection, inspection, auditing and had concluded in writing; clarify the responsibilities of each individual and organization make the regime responsible for the heads of units using the State budget, in the Executive management of the budget as to occur loss, waste, use of the wrong budget policy mode.
-Ministries, central agencies, local organizations directed the unit to use the budget to fulfill the self regulation of financial accounting inspection in accordance with decision No. 67/2004/QD-BTC dated 13/8/2004 of the Minister of finance regarding the issuance of "self regulation of financial accounting, testing at the Agency units that use funds the State budget "to timely detect and rectify the breach in the financial management of the budget.
-The central ministries and agencies, the provinces and cities under central, estimating the level and organization are the State budget to support the full implementation of regulation modes of autonomy, responsibility and use payroll and expense management for State agencies under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government; self financing mode for the business units according to the Decree of the Government.
C. implementation: this circular have effect after 15 days from the date The report and the implementation of the 2006 budget year. The Ministry, the central agencies, people's committees of provinces and cities under central base on this circular to direct agencies, subdivisions and local-level Government under implementation.
In the process of implementation, if there are obstacles to timely reflect the recommendation of the Ministry of finance to coordinate resolution./.

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