Circular control spending for agencies implementing payroll stock nhànước and hànhchính management funding; the unit made the financial regime applicable to units of the nghiệpcó currency Quyếtđịnh execution of 192/2001/QD-TTg dated December 17, 2001 by the Prime Minister on the opening of rộngthí points ' stock payroll and administrative management expenditure for the Agency for hànhchính State and Decree No. 11/2002/ND-CP dated 16/01/2002 vềchế government financial applied to business units have currency; The Ministry of finance dẫnviệc direction control the State budget through the State Treasury as follows: i. The địnhchung rules: 1/objects: perform as specified in circular No. 17/2002/TTLT-BTCCBCP-BTC ngày08/02/2002 of the Ministry of finance and the organizers of government officials; Circular No. số25/2002/TT-BTC on 21/03/2002 of the Ministry of finance; the other law hướngdẫn implementing decision No 192/2001/QD-TTg dated 17/12/2001 Chínhphủ and Prime Minister's Decree No. 11/2002/ND-CP dated January 16, 2002 by the Government.

2/the Ministry of finance, the primary SởTài pricing the, central cities, financial districts, town in the province, city (hereinafter referred to as the Agency) mission cótrách joined with the governing body in the review, approval of the phươngán genus with stock agencies; evaluation of estimation for sựnghiệp have divisions of currency, check the use of funds, browse the settlement vịvà settlement General State budget.

3/the tiêunội genus regulation and by paid regulation agencies pilot securities chixây construction according to the provisions of point 3 of the circular section III số17/2002/TTLB-BTC-BTCCBCP on 08/02/2002 of the Ministry of finance and organization bộChính; norms, standards and internal spending mode due to nghiệpthực the unit does the mechanism of financial self build according to the rules in section III and section 25 of the private IVThông/2002/TT-BTC on 21/03/2002 of the Ministry of finance is the legal basis of current expenditure control đểthực. Except for norms, standards the following modes are thựchiện according to the General rules of the State: the genus mode make the subject khoahọc State level, level ministries; national target program; genus hiệnnhiệm order of the State; capital expenditure for implementation of the nướcngoài capital projects; genus construction facility, equipment procurement, asset cốđịnh (heaters, machinery, device, ...), the overhaul of the property, the implementation of the investment programme, the use of mobile phones and made the task of the competent đượccấp irregular.

4/the State Treasury the responsibility cótrách control the records, documents, terms and make timely payment, allocation of State budget expenditures in accordance with the regulations. Thamgia with financial institutions, State administration competent in your việckiểm using the State budget and confirmed the spent water sáchnhà through the State Treasury of the unit.

The State Treasury cóquyền suspension, refused payment, paid and notify the unit of funding the State budget sửdụng know, and send the same giảiquyết level finance agency in the following cases: improper mụcđích Genera, the object as expected.

The genus is not correct mode, standards, costs are regulatory authority.

Not enough of the things kiệnchi as prescribed in this circular.

Unit 5, use ngânsách to open the account in the State Treasury; subject to the checks, the control of financial cơquan and the State Treasury during the management and use of water sáchnhà; responsible use of funds for your purposes, efficiency and hoàntoàn bear responsibility for their spending decisions.

6/The bằngngoại revenues, the State Treasury the Vietnam conversion rate by water hàngNhà Bank announced. Payments in foreign currency, artifacts, workdays and đượcquy genus accounting in Vietnam according to the currency exchange rate, the price of artifacts, workdays by the regulating authority bodies.

7/in the Manager getting justice, allocate, settlement of State budget spending, expenditures of recovery costs phảithu wrong, based on the decision of the finance agency, or authorized agency địnhcủa decision, the State Treasury made the recovery of the rising chingân.

II. control, cấpphát, paid for with State administrative authorities make border security funding administrative management chếvà: 1/cáckhoản for funding to make the stock: pursuant to rules địnhtại circular No. 17/2002/TTLB-BTC-BTCCBCP on 08/02/2002 of the Tàichính organizing Committee and Government officials and the project piloted the stocks have đượccơ jurisdiction approval , the Agency piloted the stocks build quychế internal spending and regulation Conference to pay civil servants quanquyết muscles, sending financial agency and Treasury Board level to cứcấp, as the basis of payment.

1.1-conditions of payment cấpphát: thựchiện State Treasury to allocate funds for the payment, the stock unit when there are enough điềukiện: quancó Authority decided to allow stock implementation unit staffing, funding and hànhchính management funding is allocated on the stock.

Estimation of single genus vịđã was in the range of funds are securities according to the index of the State budget.

Remaining funding đểthanh the math.

Were đơnvị heads or standard authorized spending.

There is enough evidence to từliên profile each expenses. Depending on the nature of the individual expenses, the sơchứng Lake from the payment include: for the chilương allowance and salary as a payroll register the salary Fund, have thẩmquyền, the option to pay the salary of the unit, the list of people hưởnglương the payroll reduction, increase, salary Fund.

For the khoảnchi stores of supplies, equipment, means of small fixes from baogồm profile: estimation of small repair, shopping, decided to approve the results đấuthầu (case must perform tenders), the contract for the sale of goods, services of the Unit provide goods , service records, other documents cóliên such as Czech, credentials ...

For the account of other piercing chithường lists the payment voucher is signed by authorized fact heads, Chief Accountant.

1.2 – control, payment: When demand beats paying units perform stock genus sent the State Treasury where the transaction records, documents from the relevant payment: the standard genus Command Paper kinhphí limit withdrawal accompanied by detailed expenditures by budget items (for the genus cáckhoản have identified the content) as a base for the State Treasury hạchtoán genus the State budget. Due to funding granted to 134 (others) nhưngtheo current rules when to withdraw the funding limit is from detail 134 items racác items of contents spending State budget. So for those expenses to be spent on content chưaxác the State Treasury temporarily on item accounting unit requirements 134và must clearly define the State budget item for each khoảnchi before making the next payment.

1.3-allocate, pay for some expenses: salaries, mainly tiềncông: bậcvà level wage for the position: the State Treasury pursuant to section 100,101 in the estimation,102 of contents bổtheo partition the State budget to pay for the unit.

For more: lươngtăng part of the State Treasury pursuant to the option of using the funds are granted tiếtkiệm approval authority consistent with the provisions in point 7 IIThông contact President investment item 17/2002/TTLT-BTCCBCP-BTC on 08/02/2002 of the Ministry of finance vàBan held government officials to examine and make payments for the unit.


Administrative costs, professional services: on the basis of cost are securities, the State Treasury payment thựchiện as proposed by the heads of units.

Genus stores of supplies, repair of fixed assets often made according to current rules.

As for the other khoảnchi: State Treasury payment execution according to the suggestion of the account holder. The account holder is responsible before the law for their spending decisions.

2/for cáckhoản not perform securities spend according to article 5 of decision 189/2001/QD-TTg dated – 17/12/2001 of the Prime Minister: estimation based on the Agency's funding has been approved, the State Treasury control, payment for these expenses by unit nàycho current rules on the control of early and often genera tưXDCB.

3/for the việcsử of the budget savings: State Treasury made payments to theoquy units use the expense savings by the construction unit fit the content was quiđịnh in point 7 section II circular No. 17/2002/TTLT/BTC-BTCCBCP ngày08/02/2002 of the Ministry of finance and the organizers of government officials.

4/handle mứckinh limit fees last year: for the phíkhoán experience: last year's quota and deposit accounts, if not spent đượcphép unit moved in after use. The State Treasury as below: handling for kinhphí limit: to end on December 31 of every year the expenditure limit is not spent to remove the paper based on the unit's recommendations, the State Treasury made phụchồi the funding limit for the number of canceled funding for the unit.

For the balance on deposit tàikhoản: State Treasury procedures following year switched to theoquy units defined in circular No. 103/1998/TT-BTC on 18/07/1998 of the Ministry of finance.

For the stock: currently happen funding limits funding in years not yet spent not moving sangnăm after. Limits in the budget level would have to repaid in full for the budget cấpđó.

5/payment: genus quyếttoán stock unit cost according to the items of contents spending State budget; define the nhậnthực genus catalog State Treasury's budget where open dịchlà account basis for settlement units send the superior administration and financial chínhđồng.

III. control, cấpphát, payment for units implementing financial mechanisms unit cóthu: 1-Open and dụngtài account: State Treasury hướngdẫn the business units have the currency to open 2 accounts: account kinhphí limits to get the State budget funding level.

Đểthực current deposit account currency, the fees, the fees in the State budget but retain permission to vịđược menu as required.

As for revenues, the genus of manufacturing operations, supply of services unit is to open an account at the State Bank or Khobạc.

Prohibiting the chuyểncác of funds in the State budget resources on deposit account at ngânhàng. The transfer of funds from account limit limit on deposit accounts (as for some special cases) must be your chínhđồng heads the level allowed by the text.

2-conditions of payment cấpphát: chỉthực Treasury is currently allocated, payments for units when the following conditions: 2.1-already in dựtoán is the competent organ to browse for the first year, the unit of allocation of estimation has been Ministry browser (for the TW) , Chairman of the browser level (for local business units) theomục record details of State budget and some content management agency sent primarily to genus lýcấp on financial institutions, and the State Treasury where the transaction. Two years followed by designators is expected due to the unit.

The case of the sudden khoảnchi in addition to approved estimates but cannot delay is as khắcphục the consequences of disaster, fire ... The State Treasury pursuant to decision củacơ jurisdiction to allocate, pay for the unit. The unit is responsible for nhiệmbổ sung estimation within 1 month from the date incurred expenses.

For the regular chihoạt account, if the beginning of the year the unit not yet have approved estimates; on the proposal of the cơsở unit of the State Treasury consider advance to average quânbằng unit 1, active spending of the previous year.

2.2-the right mode, standards, costs due to the competent State Agency regulations.

For the khoảnchi must comply with the standards and norms, modes of State (rule tạiđiểm 3 section I of this circular), the costs do not exceed the standards and norms, modes of regulation.

For the khoảnchi administrative management fee (free, work free, conference phone, the vụphí ...), the regular activities, salaries and other expenses, the level of unit heads chido decided within the funding source used, phùhợp with internal spending regulation and the regulation of pay units were hộinghị civil servants agency decisions.

2.3-was trưởngđơn Player or someone authorized standard.

2.4-tiềngửi accounts, the unit's funding limit remaining balance.

3-control, pay for some expenses primarily: 3.1/control chitiền salaries and wages: salary, rank and chứcvụ: the State Treasury pursuant to mục100, 101,102 in the estimation allocation under mụclục State budget for control and payment for the units.

For the lươngtăng more from the career earnings of the unit and the source of funding save state coffers, often based on the methodology approved đểthanh money math for the unit, make sure the total funds approved wage does not exceed 3 lầnso with the general minimum wages by State regulations (for tựđảm security unit cost) and does not exceed 3.5 (for the unit make sure bảotoàn the expense).

3.2/khoảnchi shopping for supplies, repair of fixed assets often follow the current quyđịnh.

3.3/nhữngkhoản for more details of administrative management, the professional and the other expenses: the extent its funding sources, the State Treasury made by đềnghị of the account holder. The account holder is responsible before the law about quyếtđịnh spending.

3.4/for viêctrích set up and use the funds of the unit, the State Treasury following cácquy in article 17 and article 18 Decree No. 11/2002/ND-CP dated 16/01/2002 củaChính Government on the fiscal regime applied to business units have currency.

4-kinhphí the State budget allocation for the phíngân business books: the State ensures normal operations (Unit ensures a kinhphí section), the financial authorities granted by funding limit on item 134 (read more). Khobạc State made offers for the unit and catalog sáchnhà bank accounting (if have identified the content). The case has not yet identified the nộidung genus, the State Treasury made payments to unit and temporarily hạchtoán on item 134, simultaneously requires the unit clearly define your toánthực ganglia to the genus catalog State budget before making payments lầnsau.

5-Write currency-recorded State budget: for the thuphí, fees in the State budget, the depreciation of fixed assets, liquidate your sảncố and other revenues in the State budget to chitheo units for the regulation, quarterly unit must report details of the account thựcthu , actual catalog State budget submitted financial agency to write the State budget revenue thựchiện and record spending for the unit. The base documents record the ceasing the State budget due to financial transfers to the State Treasury, perform accounting currency, State budget expenditure.

6-chuyểnkinh processing fees last year:


For the khoảnkinh charge State budget level ensure regular functioning, the account thusự career last year not used up the unit was transferred the following year to tiếptục use. Based on the recommendations of the unit, the State Treasury chuyểnhạn implementation funding levels and deposit account balance for the unit as instructed in the điểm4 category II for implementation unit securities and our main administrative management expenditure of this circular.

IV. Organization of thựchiện 1/this circular cóhiệu force after 15 days from the date of signing.

2/heads of ministries, ministerial agencies, government agencies, the Chairman of the people's Committee, the heads of State administrative agencies implement security phíquản and payroll administrative units executed the fiscal regime applied to the sựnghiệp unit has a currency, the financial agency , The State Treasury is responsible hướngdẫn organization, implementation of this circular.