IT ' S SMART

Management of Financial Management for Vietnam Civil Flight Management Center.

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Based on Decree No. 242 /HSBT on 30 June 1992 of the Council of Ministers (now Government) on the establishment of the Civil Aviation Administration of Vietnam;

It entered the Prime Minister's 36th/TTg on June 6, 1993, of the Prime Minister's Office of the Civil Aviation Administration and operations of the Civil Aviation Administration of Vietnam.

Based on Decision 276 /CT on 28 July 1992, Chairman of the Council of Ministers (now Prime Minister) on the unification of the management of fees and fees;

It entered Decision No. 746 /TCCB-LE on 20 April 1993 by the Minister of Transport for the establishment of the Vietnam Civil Flight Management Centre.

After unification with the Minister of Transport, the Ministry of Finance guidelines on the financial management regime for the Vietnam Civil Flight Management Centre as follows:

I/ THE GENERAL PRINCIPLE.

-Vietnam Civil Flight Management Center (abbreviated as the Flight Management Center) is an economic career unit of the Civil Aviation Administration of Vietnam (called the Aviation Administration), which is authorized by the Aviation Administration of the State Department of State Management. use, provide management services and fly flight operations for air and foreign air transport operators and other related services.

-The flight management center is a unit of income, operating budget of the Center issued by the State Budget. However, in order to ensure normal and continuous operation, the Centre is retained part of the revenue to spend under the approved accounting, the rest of the State Budget.

-The revenues into the State Budget of the Center are preferable to spend on the construction investment of the Center for Flight Management in particular and the development of the Civil Aviation Industry of Vietnam in general through the annual State Plan.

SPECIFIC RULES:

1/Flight Management Center:

The gross content of the Flight Management Center (including both foreign and Vietnamese currency) includes:

The commander of the foreign aircraft flew over the sky.

Revenue from the management and flight services to the aircraft of the Air Transport operators in and out of the country.

-Other collection services (if available)

2/Level:

-For the flight of foreign aircraft flying over the sky, it currently applies US$ 250 per 1 flight. In case of a suitable price adjustment, the Flight Management Center recommended that the FAA decide after the agreement of the Ministry of Finance and Minister of Transportation.

-For the management and flight operations services to the aircraft of the Air and Air Transport operators in and out of the country and other collection services, the FAA considers and decides on the basis of the Flight Management Center's offer.

3/Flight Management Center:

The governing body of the Center for Flight Management (including the foreign currency and the Vietnamese counterpart) includes: regular genera, nonregular genera and basic building investments.

a/Frequently Include:

+ employee salary.

+ Social insurance and corporate funding.

+ Preservation and repair of permanent property.

+ Repairing the fixed property.

+ Fuel, motivation.

+ Standard flying expenses.

+ Lease the information channel, phone, Telex, Fax.

+ Quote two reward funds-welfare.

+ Other management expenses.

b/Chi not often

+ Small equipment shopping.

+ Training Officer, applying the technical science of flight management.

+ Emergency Backup ...

/Basic building investments.

The State Budget was approved by the planned state budget.

4/Review of the Flight Management Center's collection.

The annual Vietnam Civil Aviation Administration (both foreign and Vietnamese) according to the stated content sent to the Department of Aviation. After the unification of the Minister of Transport and the Ministry of Finance, the Aviation Administration approved the regular and non-regular collection of the Flight Management Center, and assigned to the Centre for implementation.

In terms of basic construction investments, the planning order, review of the genus and level of capital are currently in Decree of the 385 /HSBT on 7 November 1990 by the Council of Ministers on basic construction management.

In case of a change in mission, the state policy and the price of volatility have an impact on the approved financial-cost accounting, the Center for the Flight Management Center for the Browser.

5/Management and submit the Flight Management Center Budget.

a/Source Management

The flight management center is responsible for opening up accounting books to fully monitor the revenues.

The certificate issued by the Treasury Department (IRS) issued, in case of use of special evidence (including on a computer), the Flight Management Center registered with the Directorate of Taxation to perform.

b/Manager:

The flight management center is retained by a fraction of the collection to spend regularly and not regularly following the bill.

In order to have a detailed accounting and management facility, the Airport Management Center needs to build the standard of the Department of Censorship Aviation Administration.

In the case of a lack of Vietnamese money to spend, the Flight Management Center was transformed into the Vietnam currency at the Bank that was allowed to business foreign currency.

/The State Budget

The Center for Flight Management is responsible for submitting to the State Budget through the State Treasury system where the headquarters are arbiter between the number of regular and non-regular genera. Every month the Local Tax Service is responsible for examining the management of the Flight Management Center in time for the amount of money to submit to the State Budget on the basis of the allocation of the number-of-the-the-first-approved accounting arbitrate.

At the end of the year when the decision is approved if the number has submitted smaller than the amount of income-the actual cost is approved, the Flight Management Center is responsible for submitting the missing number to the State Budget. The opposite case is subtracted from the number of the next year's State Budget.

For the amount of foreign currency, income of the currency is filed into the centralized foreign currency fund of the State Budget. When applying to the Central State Budget is calculated to be charged with the Vietnamese dollar by the purchase rate of the Foreign Trade Budget Vietnam announced to determine the payment of the State Budget in Vietnam.

The total number of State Budget revenues of the Flight Management Center is focused on regulation of 100% for the Central Budget, when the file is applied to section 35 by chapter, type, paragraph, corresponding class of the State Budget entry.

6/Accounting Mode and Accounting Report.

The flight management center applied the accounting regime to the specified career unit at Decision 257-TC/CKT on 1/6/1990 of the Ministry of Finance.

Quarterly, annually, the Flight Management Center is responsible for accounting and reporting the decision to send to the FAA and the Ministry of Finance. The report of the decision must reflect the full number of records, the number of genera (including the income-the foreign currency) and the State Budget filing number.

Based on the Flight Management Center ' s decision report, the FAA is responsible for testing and testing the decision for the unit to have the involvement of the financial institution under the current regime.

7/Khen reward and financial sanctions

The flight management center was cited by two reward funds and the welfare of 2.5% on the total number of actual revenues, including a maximum reward for a maximum of less than 6 months ' pay. Based on the above quotation, the monthly management of the flight management center was on 70% to fund the fund. The end of the year after the year ' s decision to be approved will determine the official number of the two funds and will be subtracted from the need to submit the State Budget.

If the Centre manages to breach the policy, the financial management regime, the procurement of the State Budget will be fined minus two general funds under state regulation.

III/ EXECUTION CLAUSE:

The message is effective. 1/7/1993 In the course of execution if there is an entangrium, the proposal for units to reflect upon the Ministry of Finance is subject to resolution.