CIRCULAR guide management modes, payment, allocated state budget expenditures in foreign currency through the Central Treasury _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to the law on State budget of 20/3/1996 and Decree No. 87/CP dated December 19, 1996 by the Government of decentralized management, establishment, Executive and State budget settlement;
Pursuant to the law amending and supplementing some articles of the law on State budget number 06/1998/QH10 on 20/5/1998 and Decree No. 50/1998/ND-CP on 18/7/1998 of the Government revising, supplementing a number of articles of Decree No. 87/CP dated December 19, 1996 by the Government detailing the management hierarchy , established, Executive and State budget settlement;
Pursuant to Decree No. 15/CP dated 2/3/1993 of the Government regulating the duties, powers and responsibilities of the State management, ministerial bodies;
Pursuant to Decree No. 175/CP dated October 28, 1994 by the Government on the tasks, powers and organization of the Ministry of finance;
The Ministry of Finance shall guide the management mode to allocate some expenses in foreign currency of the units in the estimation of the central budget at the Central Treasury as follows: i. GENERAL PROVISIONS 1. The expenses in foreign currency are allocated in the form of pay including:-payment of foreign debt.
-Aid for international organizations and foreign countries following a decision by the Government.
-Funding for the Vietnam representative offices abroad.
-Contribute to the particular international organizations (IMF, WB, ADB, etc.).
-Profession, type of equipment, supplies, security's defense.
-Training and support for pupils Vietnam study abroad according to the decision of the Minister of education and training (including subsidies, tuition, airfare, subsistence of pupils).
-Other expenses as determined by the Prime Minister, the Minister of Finance (defence, security, capital construction investment for a number of projects in the State budget).
2. The expenses in foreign currency are allocated in the form of Term funding levels the year in Vietnam included:-Chi for the Corps of foreign travel.
-Close the annuity international organization.
-Buy, paid broadcast.
-Other expenses as determined by the Minister of finance.
3. Mandate the responsibility of estimating unit in the central budget: a. based on budget estimates are annual Affairs, government ministries, ministerial agencies, Government-affiliated Agency (hereinafter called the unit) created and distributed estimation according to the index of State budget detailed captions, the task in foreign currency sent the Ministry of finance.
b. The estimation units responsible for the management, use and the task in foreign currency according to the current mode specified in circular No. 103/1998/TT-BTC on 18/7/1998 the decentralized, setting guidelines, Executive and State budget settlement; Circular No. 40/1998/TT-BTC dated 31/3/1998 guidelines, management, payment of State budget expenditures through the State Treasury; Circular No. 45/1999/TT-BTC dated 4/5/1999 and circular No. 108/1999/TT-BTC dated 4/9/1999 determines the mode for the work public servants take short-term work abroad; Circular No. 21/2000/TT-BTC dated 16/3/2000 review Guide and informed settlement in respect of the administrative unit of the Ministry of finance and the specific provisions of this circular.
c. the unit in the central budget estimation directly dealing with the Central Treasury to open account term funding levels in Vietnam to spend on expenses in foreign currency referred to in point 2 Items i. II. SPECIFIC RULES 1. Estimating the genus Exchange:-currency expenditure estimation is a division of the State budget estimation the estimation units in the central budget.
-Foreign currency expenditure estimation is calculated in us dollars the Vietnam Exchange according to the rate plan stipulated by the Ministry of finance.
2. Allocate budget estimation: base decisions in budget estimation of the Government, which estimates the allocation according to the index of the State budget including estimated expenses details in foreign currency referred to in point 1 and point 2 section I (model No. 1) to send : The Ministry of Finance (Service Management Professional, Service, TCĐN Service GOVERNMENT EXCESSIVE).
3. Control the genus Exchange: 3.1. for payments in foreign currency referred to in point 1 of this circular section I made to allocate equal pay which clearly of the genus and the Vietnam currency according to the exchange rate by the Ministry of finance accounting regulations submitted to the Central Treasury. The central State Treasury executed State budget accounting in Vietnam, while quoting an unrecorded Exchange level focus payment of expenses in foreign currency according to content recorded in pay and notice browser y estimation.
3.2. for payments in foreign currency referred to in point 2 section I was allocated by the funding limit in form. The Central Treasury execution of the State budget expenditure control, foreign currency Funds of State to allocate payments to the unit at the same time bronze Vietnam accounting corresponds to the number of exchange rate which, according to the Finance Ministry by the accounting regulations except fade into bronze Vietnam funding limit of the unit particular, the following: 3.2.1. level of foreign currency to pay for the short-term assignments abroad: a. The estimation units responsible for managing funds from the Division sewn up, and browse the advance payment for groups and individuals.
b. The estimation units are used only according to the spending limits already in estimation and by the Ministry of Finance reported to the Central Treasury.
c. based on the provisions of circular No. 40/1998/TT-BTC dated 31/3/1998 guidelines, management, payment of State budget expenditures through the State Treasury, circular No. 45/1999/TT-BTC dated 4/5/1999 and circular No. 108/1999/TT-BTC dated 4/9/1999 of the Ministry of finance determines the working mode for officers , State servants, short-term assignments abroad and withdraws funding limit paper (form No. 2), the Central Treasury advance level genus Exchange unit and deducted the expense limit in Vietnam of the unit.
d. the central State Treasury management and allocate the expenditure limit according to group five for each unit of estimation by the Ministry of Finance announced.
e. within 15 days after the delegation about the estimation units are responsible for sending foreign currency spending settlement delegates going to the Central Treasury for payout the advance. Based on the settlement profile Union was the Governing Body approve foreign currency spending settlement and the paper suggested the unit's advance payment (in the form of C2-6/KB of the Central Treasury) of the Central Treasury advance transfer to State budget State budget expenditure and the lack of excess compensation processing between the unions.
+ If lacking compared to the Union settlement, estimating unit is the central State Treasury foreign currency supplement and deducted from the quota year.
+ If redundant compared with the settlement Division, the Unit estimates excess paid in foreign currency on the Foreign Exchange Fund to focus at the same time the central State Treasury notes rising copper Vietnam into account funding limit of estimation.
+ Process done in years, if also the task of the delegation that the balance of the funding limit for your "115" took off, the unit of estimation works with the Ministry of finance to regulate the entry or the additional Prime group funding. The last case in 115 entries limit balance not used up is handled according to the mode of current funding limits.
+ To last year (December 31) had excess money estimation units of exchange payable on Exchange Fund that focuses on the Central Treasury and accounting reduce the unit's State budget estimates under the respective items.

g. estimation units are responsible for the corresponding foreign currency spending settlement money Council of Vietnam along with you, in settlement of the unit.
3.2.2 Level of Exchange closed payment annuity, purchased, cost of broadcast: a. for your close annuity for international organizations (item 157); Buy (item 119).
Genus estimation base of Exchange attached certificate from the relevant payment (billing, collection of newspaper paper the international organization) and withdraw the funding limit, the Central Treasury allocated payments made in foreign currency Vietnam Dong qui the exchange rate by the financial accounting rules and deducting the expense limit in.
b. for the allocated for your 111 broadcast, communication service for the senior Division of the party, Government, Congress, foreign travel is done as allocation of exchange for the foreign travel group.
4. foreign currency spending settlement: financial agency responsible for foreign currency expenditure settlement sum of units estimation according to the regulations of the Ministry of finance.
III. IMPLEMENTATION of this circular in force enforced from 1/7/2001.
In the process if there are difficulties and obstacles, the proposal of the Ministry, ministerial-level agencies, government agencies, which reflect the time on the Finance Ministry to study the resolution.