CIRCULAR Guide set, Executive, settlement the State budget and State assets management for a number of activities in the field of defence pursuant to the law the State budget No 1/2002/QH11 on 16 December 2002 by the National Assembly;
Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;
Pursuant to Decree No. 10/2004/ND-CP of June 7, 2004 of the Government regulation on management, use of budget and State assets for a number of activities in the field of Defense and security;
Minister of finance-guided defense establishment, Executive and State budget in the field of defence are as follows: i. General provisions 1. State budget expenditure for the defence sector include: expenses of national defence Department of the Ministry of defence's mission as defined in clause 1, article 5 of Decree No. 10/204/NĐ-CP on 7 January 2004 by the Government;
-Expenses on defense in ministries, ministerial agencies, government agencies, other agencies in Central and local-as defined in point a, paragraph 3, article 5 and paragraph 1, article 6 of Decree No. 10/2004/ND-CP of June 7, 2004 of the Government; This spending is included in the budget of the central authorities and the local.
2. State budget Collection in the field of Defense include:-The budget revenues from the State enterprise of the Ministry of Defense; from the unit using the budget make use of the technical infrastructure for the production, trading, services of currency according to the current mode of the State.
-Currency sanctions violations administrative violations, the fines are left under the current regime; currency liquidation of fixed assets; Radio handle weapons, equipment and other revenues prescribed by law.
3. The revenues and expenses in the field of defence are bronze Vietnam accounting according to the level of the budget, annual budget level and index of the State budget. The budget, revenues in foreign currency, artifacts, workdays are the Vietnam conversion rate or price artifacts, worth workdays due to the competent authority rules for accounting of incomes and expenses budget at the time.
4. Revenues are leaving to perform the task under the provisions of the law, set forth in article 2 of Decree No. 10/2004/ND-CP DATED July 1, 2004 must be general, reported in the estimation of annual budget revenue unit, reports the Ministry of defence to sum up the Finance Ministry report to the Prime Minister. The use of revenues to the opinion of the competent authorities. The revenues of the business units have the currency of follow current regulation mode.
5. All State budget expenditures in the field of national defense must be check, control before, during and after the process to allocate the payment. The expenses must be within the assigned budget estimation, the true mode, standards, costs due to the competent State Agency regulation and are the heads of units using the budget or who authorized the decision. Decision makers spend must take responsibility for their decisions If the wrong spending must reimburse public funds and depending on the nature and extent of the violation also were disciplined, the administrative sanction or prejudice to criminal responsibility.
6. The units of the Ministry of Defense is responsible for: a) full time Filing taxes and other budget revenues (if any) to the State budget according to the provisions of phápluật.
b) management, use the account of funds granted by the State, support for your purposes, the true mode, save and effectively;
c) Organization, accounting, reporting and remittance work settlement and the use of funds in accordance with the provisions of the State accounting mode, index of the State budget, the rules in circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/NĐ-CP on 6 June 2003 by the Government and in this circular.
7. Applicability: this circular Guide set, Executive, settlement budget and State assets management for the Department of Defense and the Ministry of Defense units. The content is not guided in this circular on establishment, Executive, settlement construction investment spending focus, genera national target programs follow circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/NĐ-CP on 6 June 2003 by the Government , Circular No. 79/2003/TT-BTC dated 13 August 2003, management mode instructions, payment of expenses the State budget through the State Treasury and the text of the current guidelines. Ministries, ministerial agencies, government agencies, other agencies in the Central Government and the local are tasked defense expenses made in accordance with the provisions of the law on the State budget, of Decree 60/2003/ND-CP dated June 6, 2003, Decree No. 10/2004/ND-CP DATED July 1, 2004 and the current Guide text.
II. Estimating annual State budget of 1. Guide work estimating the State budget and the expected announcement delivered the State budget estimates: 1.1. Based on the directive of the Prime Minister on the construction plans of social-economic development and State budget estimates next year, the Ministry of Finance issued circular instructions on requirements, content, duration and financing the State budget. Before 10 June of the previous year, the Finance Ministry reported the number of expected delivery of budget estimation for the defense include total and each sector budget.
1.2. Based on the directive of the Prime Minister, circulars, the expected delivery of the budget estimates of the Ministry of finance and the specific requirements based on the duty of national defence, the Department of Defense reported the number of expected delivery of budget estimates for the unit-level estimation and estimation units level 3 have direct relations with the unit level 1 estimation by the provisions of article 20, Decree No. 10/2004/ND-CP DATED July 1, 2004 according to the principle of expected delivery to the estimation units must fit on the total cost and structure with expected delivery of State budget estimation by the Ministry of Finance announced.
1.3. The budget estimates unit in the Department of Defense guidelines and announcements of expected traffic estimation according to principle:-the upper level guides and announcements of expected delivery of budgeting for lower level directly;
-The expected number assigned to lower level estimation units must fit on the total cost and structure with expected delivery of the budget are superior.
2. Requirements for estimating the budget: 2.1. The budget estimates must establish adequate revenues, including revenues are leaving the genus according to the prescribed regimes and detail the expenses from this source of revenue; the right policy, and modes are calculated according to the standards and norms by competent State bodies.
2.2. the budget estimates are established according to the requirements, content, form, the time limit specified in this circular, the circular guide on content requirements and the time limit for estimating annual State budget of the Ministry of finance and details according to the index of the State budget.
2.3. the budget estimates of the superior estimation units are established on the basis of the aggregate budget estimate of the unit level under the budget estimation and analysis by funding sources and spending areas. 2.4. The budget estimates must be accompanied by detailed captions reporting basis, the calculation base each account currency, the genus; analysis, comparison with the estimated and projected number of allocated budget estimation. For those expenses have high security requirements, estimation of record only General, not presentation details.

Pursuant to decision No. 41/2003/QD-TTg dated 26 March 2003 from the Prime Minister's "List Of State secrets in the scope of Defense" and decision No. 48/2003/QD-BQP on May 8, 2003 the Department of Defense "on the secret list of State Defense domain Security mode" The instructions Sets, expenses have high security requirements in the field of defence are as follows: a) expenses related to payroll, army, held (salary, allowance, benefits; the kind of money to eat, the expenses for the recruitment, military expenditures, calculated according to the level of the Organization , payroll);
b) shopping expenses, construction and maintenance and repair of the property professional defense service specified in clause 1, article 20, Decree No. 10/2004/ND-CP of June 7, 2004 of the Government;
c) materials procurement expenditures for defense purposes.
d) training expenses (infantry training, Army Training Corps), rehearsal, moving troops, military transport, prepared to fight;
DD) the implementation of the project, program, programs, themes, projects in scientific research, phụcvụ military technology;
e) expenses Suite cost (intelligence and security).
2.5. The estimation of the central budget guarantees, General superior submitted under the decentralized management of the Ministry of defence; Part due to local budget guarantees, sending local financial bodies of the same level to the local Council decided to send the superior organs, according to the Defense Department. Upon receiving notification of the local authorities on estimating the budget allocated to his unit, the local military authorities report to level on each level until the Department of Defense to the Department of Defense.
3. estimating base budget: 3.1. The task of social-economic development: building orientation and development of the military forces, the astute and modern step by step within the five-year plan and the long-term goals of the party and State;
3.2. Specific tasks of the Ministry of defence; Army, staffing, equipment, mass building, maintenance, repair, maintenance, media production in the year of the plan;
3.3. Policy, mode, standard, budget limit by the competent State Agency regulations; Case of need modification, addition of this text must be amended, additional research and issued prior to estimating annual State budget;
3.4. The Prime Minister's directive on the construction plans of social-economic development and State budget estimates next year; Circular of the Ministry of Finance on the budget estimate; Instructions of the provincial people's Committee on estimating the budget at the local level.
3.5. The number of expected delivery of budget estimation by competent authority notice;
3.6. the budget estimates made years ago and some in adjacent;
3.7. the decentralized budget task is specified in article 5, article 6 of Decree No. 10/2004/ND-CP DATED July 1, 2004.
4. budget estimate: 4.1. The units use the Ministry of defense budget estimating, budget expenditure in the scope of the task assigned, sending senior administration directly. The superior governing body directly (not the estimation units level 1) consider, General estimation of the subdivisions subordinated and estimating your budget, income level, unit-level estimation report on directly to the Department of Defense.
4.2. The Ministry of defence consider estimation due to the subdivisions established, on the basis that the aggregate estimate of revenue and expenditure of the budget, in the range of management sent the Ministry of finance, the Ministry of planning and investment (the genus State reserve estimation, basic construction investment of the State budget) Program Manager, national target (the genus estimation national target program).
4.3. time submitted reports: Department of Defense sent a report estimating the State budget for the Ministry of finance, the Ministry of planning and investment and The management of the national target program before the July 20 years ago. Based on the characteristics of units, the Department of Defense regulation time and send the report for the budget estimation units accordingly.
5. The form, set the annual budget estimation: estimating forms made according to Appendix 2, circular No. 59/2003/TB-BTC and circulars estimating annual State budget of the Ministry of finance.
6. Organization of work on State budget estimation: after the announcement of expected delivery of budget estimation and received reports of budget estimates of the Ministry of defence, the Ministry of Finance held a discussion with the Ministry of national defense estimates. In the course of the discussion, if still different opinions between the Finance Ministry and the Ministry of defence, the Ministry of finance is responsible for reporting the Prime decision.
7. The decision to State budget estimates: Căncứ on the resolution of the National Assembly on State budgeting, allocation of central budget; The Finance Ministry and the Prime Minister tasked with collecting, the previous budget on November 20 years ago and guided the task of collecting, the budget for the Department of Defense before the November 25 years ago.
III. Executive budget 1. Allocate, allocation of State budget estimates: 1.1. After the Prime Minister delivered the budget estimates, the Department of Defense conducts the allocation and delivery of budget estimates for the unit level estimation and direct relationship with the estimation units level 1 and level 2 authorization allocation, delivery estimates for the unit to use the budget directly. The allocation and delivery estimates for the subdivisions must be completed before 31 December of the previous year and according to the principle: a) General of the units does not exceed the estimation be the prime delivery both in total and in detail under each sector spending;
b) estimation to the subdivisions are detailed under the heading genus items of contents mainly the State budget;
c) When budgeting allocation assigned allocation units, ensure layout estimation of capital, project funding, the task has been spending budget advance;
d) for the task in basic construction investment to priority important projects forward; for new projects, allocation, only delivered when the estimation are eligible under the provisions of the law on investment management and construction.
1.2. The estimation of regular expenditures allocated to the Unit estimates be allocated according to each category of the State budget of contents according to the groups of items: a) individual payments expenditure category Groups include items 100, 101, 102, 103, 104, 105, 106, 108 and 122 of the index of the current state budget.
b) your professional Groups include items 109, 110, 111, 112, 113, 114, 115, 116, 117 and 119 of the index of the current state budget.
c) your Group shops, repair include items 118, 144, 145 and basic construction in the genus frequently in section 147, 148.149 of contents of the current state budget.
d) Group the item other expenses include items not belonging to the above categories of Group 3 contents the current state budget.
For the task of the national target program; genus stores, major repairs, construction of the genus regularly; Chi, estimation economic career years assigned to the unit of estimation is also classified according to the progress made each quarter.
1.3. The case has the task not yet verified implementation units in the first year, estimates the Ministry of defence was retained to the following allocation but when allocated to the Finance Ministry to send verified according to the procedure prescribed in point 1.4 and 1.5 Points-part III of this circular.

1.4. the allocation methodology for budget estimation subdivisions including the number not yet allocated and number concentration of the Defense Department must send the Ministry of finance to verify it. The Defense Department has the responsibility to verify the allocation scheme estimates the budget of the unit-level estimates are the Department of Defense authorized distribution estimation. Pursuant to this private tạiThông Guide, Department of Defense rules specifically about process and timelines assessment methodology allocated the budget estimation of unit-level estimation. Survey content includes:-verify the accuracy between the number allocated to the Defense Ministry's subdivisions with the content estimation due to the Prime Minister.
-Ensure the right policies, norms, budget standards. Through interrogation, if the detection scheme of allocation not guarantee requirements on the Finance Ministry suggested the Defense adjust. The defense case is not consistent with the request of the Ministry of finance regulators then reported the prime consideration, decision.
1.5. Within 7 working days from the date of receiving the option to allocate the budget estimates of the Ministry of defence, the Ministry of finance is responsible for investigation and have notified in writing about the results of investigation sent the Ministry of defence.
1.6. after budget allocation schemes are financial institutions, the Department of Defense decided to allocated budget estimation for the units, the Ministry of finance, the State Treasury and Treasury trading place to coordinate execution. After the evaluation of the opinion of the Department of Defense, the unit-level estimation decisions for budget estimation units, the Ministry of defence and the State Treasury where the transaction.
1.7. where are additional financing from the budget reserve sources or increase the budget revenues according to the decision of the authority, the Department of Defense are allocated to units used in accordance with the assigned goal sent the Ministry of finance, the State Treasury and State Treasury where the transaction.
2. Adjust the budgeting allocation: when the need to adjust the budget estimation between the units and subordinated or adjust between the groups of items in the estimation that does not change the total cost and details by sector estimates are delivered, the Defense has suggested the adjusted allocation estimate submitted the Ministry of finance and the State Treasury. The Ministry of finance is responsible for examining proposals to adjust estimates as defined in Point 1.4, 1.5 part III of this circular. On the basis of the opinion of the Ministry of finance, the Ministry of Defence decided to adjust the budget estimation were delivered, the Ministry of finance, the State Treasury and State Treasury where the transaction.
The case of estimating level unit of the Department of Defense authorized distribution and delivery estimates are also authorized to adjust estimation. After the evaluation of the opinion of the Department of Defense, the unit-level estimation decided to adjust the budget estimation were delivered, and send the BộQuốc room and the State Treasury where the transaction.
3. Interim funding: 3.1. The case of estimating slow budget allocation or allocation results not yet unified Ministry of finance, the Ministry of finance, the State Treasury the temporary provision of funds under the provisions of article 45 of Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government.
3.2. In order to ensure regular activities for the team in the beginning of the year, according to the proposal of the Ministry of defence, the Ministry of finance, the State Treasury the temporary implementation of the level of salary, allowances, food and a part of other genera in December of the previous year. Temporary levels level average spending 1 month of the foregoing year.
4. the operating organization quarterly budget 4.1. On the basis of expenditure estimates for the whole year and requested the mission to spend in quarter, estimates the Ministry of Defense established budget needs you (have divided the month), your team details specified in point 1.2 of part III of this circular, sent Treasuries where transactions and superior management agency before June 15 of the previous quarter last month. Expenses paid and personal expenses are often nature arranged all months of the year to spend according to the given mode. The expenses or temporary nature arise at some point in time as the basic construction investment, shopping, major repairs and the occasional other nature must be made according to progress made each quarter notes in the estimation.
The Ministry of National Defense General chi needs you (have divided the month) sent the Finance Ministry before the end of the previous quarter, on 25 January.
4.2. The Ministry of finance based on the likely revenues and expenditure needs, establish operating budget approach, ensuring the sources to meet demand in the estimation, the true mode of the units of the Ministry of Defense. Special cases must rearrange the account order or priority of payment for some of the expenses, the Ministry of finance is responsible for notifying the Defense Department to actively implement. If the first month's 1st quarter came without the notice of the Ministry of finance then regarded as demand according to the register of the Ministry of Defense will be sure of the source.
4.3. in case of arising expenses necessary urgency, cannot be delayed, the budget estimates in the range of five to be delivered, but exceeds the demand estimation units that you have sent to the State Treasury, the Treasury still spend and timely reporting through the Treasury system for the Finance Ministry to balance the active source.
5. The condition of State budget expenditure: 5.1. Already in the budget estimates. The case of estimating budgets and budgeting allocation not yet competent decisions, the Minister of finance decides a temporary provision of funds for the missions cannot be delayed.
5.2. The right mode, standards, and norms by the competent State agencies issued apply in the field of defence;
5.3. Unit heads were using budget or who is authorized to decide more details;
5.4. In addition to the above mentioned conditions, use cases, capital expense budget to basic construction investment, procurement of equipment, means of work and other work to tender or valuation shall have to tender or valuation in accordance with the law.
The cases are allowed to specify the bid according to the regulations of the Government, to conduct the valuation and decision specifies the bid must be responsible to the Prime Minister about the price, the quality of the equipment, works.
5.5. expenses of regular nature are arranged evenly in to genus; spending time in nature or just arises at some point in time as the basic construction investment, shopping, major repairs and expenses other casual nature must follow the estimation you are delivered together with Ministry of defence affairs in estimation.
6. principles of pay, the payment of the expenses of the State budget:

Based on the estimated State budget years and asked to perform task of the unit in the correct mode, standards, and norms, Ministry of finance and State Treasury made payments, the payment of expenses the State budget according to the principle of direct payment from the State Treasury for the supply of goods the service and the recipient, contractor; or to the unit using the budget for the expenses that require high security. The payment of the basic construction investment focus of the nướcvà payment, pay in foreign currency to follow the regulations of the Minister of finance. The Ministry of Finance made the State budget under two forms: pay, payment according to the estimation from the State Treasury and payment payment by money order form. Every year, the Ministry of Finance announced the content of the genus by forms of pay in message text results verify option to allocate the budget estimates of the Ministry of defence.
7. Pay, payment according to the estimation from the State Treasury: 7.1. Based on the demand you have sent the State Treasury where the transaction, at the request of missions, heads of unit of estimation paper drawn up budget estimates, accompanied by the payment profile (except expenses has high security requirements) sent the State Treasury where the transaction to spend or grant funding for the unit directly under estimation. Competent authority cases reported adjusted quarterly spending needs, the unit only be spent within the limits of adjustment.
7.2. The State Treasury where the transaction based on billing profile (except expenses has high security requirements in items 100, 102, 108 genera, 113, 117, 118, 119, 139, 145, 147, 148, 148 and subsection 3 of section 99, 105; Subsection 3 of section 109; Subsection 10 of section 111; Subsection 99 of 134 Items and 140 Items of contents in the current state budget), the genus of the conditions specified in section 5-part III of this circular and the paper retract the budget estimation of unit heads or estimation of the authorized person, make payments, pay. With regard to expenses has high security requirements, the Department of Defense and used the free budget unit responsible for reasonableness, legitimate expenses. 7.3. The case is not yet eligible for direct payment through the State Treasury for all expenses the State Treasury advance levels for some expenses as prescribed by the Minister of finance. After the completion of the work and have enough evidence from the payment transfer from the advance to chi. 7.4. When draw to spend, estimating unit and State Treasury accounting for your chi according to the index of the State budget, in the range of the level of group entries in the estimation, private group of items others are drawn from estimates to spend on all duplex items must be accounted for your chi. Cases need to adjust estimation between the groups of items estimation units must report the superior authority to perform as specified in section 2-part III of this circular.
7.5. in case the unit used the budget do not open an account at the State Treasury estimation (estimating level 3 and level 4) that receive funding because on the level by the credentials (as stipulated in article 18 of Decree No. 10/2004/ND-CP of June 7, 2004); the content on the genus credentials must be written according to your group details. When withdrawing funds to spend are under the control of the State Treasury in accordance with point 7.2 above.
8. Pay, payment by money order form: The task is paid, the payment in the form of pay including: Spending for businesses that do not have regular contact with the budget, the record collector-record State budget expenditure for certain specific expenses and some unexpected expenses other genera, according to the decision of the Minister of finance. Based on the estimated State budget and asked to perform the task, the Ministry of finance to consider, examine each claim and if the payment conditions specified in section 5-part III of this circular, then ordered to pay for the Defense Department. The State Treasury the Fund performed the budget, transfer of funds to your account to send units to the estimation of the Ministry of defence.
9. The genus advance estimation: base proposal of the Ministry of defence, the Minister of finance decision to spend the budget estimation in advance in case of arising some important, urgent task must follow the mode by the Government, the Prime Minister specified but not yet deployed in estimation and backup sources don't meet. Total budget estimation advance spending next year does not exceed 20% of the estimated expenditure of the respective tasks of the current year have already delivered or the number of expected delivery next year budget estimates were announced. The Ministry of finance, the State Treasury made the genus advance according to the procedure specified in section 7 or section 8-part III of this circular.
10. Account opening to receive funding in State budget: Defense Ministry (level 1 estimation), estimation of the level 2 and level 3 are direct relations with the Unit estimates level 1 open account financing and account estimation units; The unit-level estimation of direct relationship with the unit-level estimation, estimation of the level 4 open account deposits estimation units at the State Treasury where the transaction to receive funding for their superiors, subordinates or estimation units spend as prescribed. The Unit estimates the level of estimation and account opening deposit accounts estimation units in the State Treasury the levels under the guidance of the Ministry of finance; subject to the inspection of the Ministry of finance and the State Treasury in the payment process, the use of funds. Prohibits the use of the budget unit to withdraw financing into account estimation units, except in the cases specified in article 18-Decree No. 10/2004/ND-CP DATED July 1, 2004. The State Treasury specifies the opening of accounts for the unit.
11. additional budget: In the Executive budget process, cases arise unexpectedly important work on defense and spending yet another urgent mission be deployed or not deployed enough in estimated that after the reorganization expenses yet to meet, the agency report unit supervisor General, the Defense Ministry of finance report. The Ministry of finance is responsible for examining, reviewing and if necessary to pay the Prime report the decision (or decisions according to hierarchy) for processing as specified in article 7 of Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government.
12. the reporting regime: periodic report The implementation of currency, budget, accounting, settlement reports and the financial statements comply with the provisions of article 61 of the law on the State budget and the report by the Ministry of finance regulations. The case of the Department of defense does not make timely submission of the report, the Ministry of finance decision to suspend budget and inform the State Treasury to make.
IV. Accounting and settlement the State budget 1. The responsibilities of the Agency, unit: 1.1. The estimation level unit in the Ministry of defence: a) is the Department of Defense estimates level 1, direct estimation of annual budget by the Chancellor of the Government Affairs and relations with the Ministry of finance, is responsible for:-responsible to the State of the Organization, to perform accounting and settlement unit's budget and accounting work , settlement budget of the unit directly under level estimation according to regulations;
-Review of and responsibility for results report review of budget estimates level 2 and level 3; aggregate quarterly reporting, settlement in the Finance Ministry.

b) military districts, Corps, military, army, General Directorate and the equivalent is a unit-level estimation, are the Defense allocation and budgeting Affairs, has responsibilities:-oversee the Organization of accounting and budget-settlement of his unit and accounting woes, settlement budget of the unit directly under level estimation according to regulations;
-Review of and responsibility for results report review of budget estimates of the level 3 and level 4.
c) Division and units the equivalent is a unit-level estimation is the use of the budget directly allocated budget estimation of estimation unit level or 1, is responsible for:-oversee the Organization of accounting and budget-settlement of his unit and accounting work , settlement budget of the unit directly under level estimation according to regulations;
-Review of and responsibility for results report review the budget of the unit directly under level 4 estimation.
d) equivalent units and regiments is the estimation of the level 4, direct relations with the unit-level estimation.
DD) the unit does not have independent budgets, expenditure estimation is the basis of the accounting records made getting funding due to the superior level to chi and stick, with funding settlement.
1.2. The Ministry of finance is responsible for the appraisal report in the Department of Defense, handled by the authorities and announced the evaluation report submitted to Ministry of defense within a period not exceeding 30 days from the date of receiving the full report in the Department of Defense.
2. Organization of accounting unit: State budget estimates of the levels of the Defense Department to the Accounting organizational budget, perform accounting, settlement of the budget according to the provisions of the law of accounting; perform accounting statements according to the accounting mode and the other legal texts on accounting, statistics. The use of specific content to suit the particularities of the Defense Ministry, the agreement must be consistent with the text of the Ministry of finance.
3. Lock the State budget accounting: Off accounting period (month, quarter, year), the estimation of the level of the Ministry of Defense must perform key accounting books in accordance with circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of finance "guide the implementation of Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and direction Law enforcement lead the State budget ". The case must balance transfer account deposits estimation according to the provisions in point 4.1.7-section 4-section V of circular No. 59/2003/TT-BTC, the estimation units do dispatch please transfer the balance of the State Treasury where the transaction, send the Department of Defense to General and sent the Finance Ministry review balance transfer to next year.
4. The principle of establishment report the State budget: 4.1. Data report is truthful, accurate, fully. The content report budget must follow strictly the content recorded in the estimation and catalog details the budget nhànước. The Minister of Defense and heads of units using the budget to be responsible before the law for the accuracy, truthfulness, completeness; responsible for the accounting, accounts receivable, settlement in the wrong mode.
4.2. Reporting implementation of budgeting you, settlement of the estimation of the level below the send level estimation unit on directly, the Ministry of Defense and Ministry of finance reporting in the right form and allotted time. In addition to the reporting form prescribed by the Minister of finance, report of the Department of Defense must submit the following documents: kèmtheo-data browser settlement for subdivisions, including collecting leave chi according to the specified mode (if available);
-Demonstration, explain clearly the cause of reaching, reaching the estimation are delivered according to individual indicators and the recommendations (if any);
-Confirmation of the State Treasury where the transaction.
4.3. the report of the unit and the estimation of the Ministry of defence was not greater spending settlement currency 4.4. With regard to funding sources in the local budget, local military authorities established the quarterly report, report in to send local financial bodies of the same level, the superior agency sent to the Defense Department to track, manage and send the Ministry of finance.
5. your order, send payment review, annual State budget: 5.1. The unit-level estimation under established budget settlement reports in sending superior estimation units. After receiving the report of the unit plan, heads of superior estimation units are responsible for the notification and settlement review results review of settlement for the unit level under estimation. Within 10 days from the date of the notice of settlement review, unit-level estimation under the prize back to consider, if no other comments deemed acceptable to enforce.
5.2. General and Defense Ministry report in sending the Ministry of finance. The Ministry of finance and appraisal of notification evaluation report sent the Ministry of defence as defined in Point 1.2, section 1, part IV of this circular.
5.3. In the course of the Defense Department review of settlement in the estimation of the level 2, depending on the condition and specific content, the Finance Ministry can participate in settlement review of some units.
5.4. Apart form report and submit a document, settlement review bodies have the right to request the Unit report explanation or captions to add some content to spend (if necessary) before the decision came out to announce settlement in browsing for the unit.
5.5. The time limit for submitting the report the implementation of budgeting you, settlement in the regulation are as follows: General Ministry of Defense report implementation of budgeting you sent the Finance Ministry at the latest 25 days after the end of the quarter, General report in the Finance Ministry sent at the latest before 1 October of the following year. The Department of Defense regulation time to send the report of level estimation units 2, 3, 4 to ensure the time limit for sending the report to the Finance Ministry.
6. All the units of the Ministry of Defense estimates must seriously implement the regulations on the work of accounting and settlement the State budget, to establish the State budget settlement in the correct form and the prescribed time limit. If the unit slowly filed, in addition to good administrative sanctions in the field of accounting, statistics, Ministry of finance regulations suspension or request the State Treasury to temporarily suspend funding until the unit filed the report year, except for some urgent expenses such as salary salary, allowances, subsidies, scholarships for pupils, students, military recruitment, out troops.
7. The audit report in the estimation of the State Audit Agency made under the provisions of article 66 of the law on the State budget and article 78 of the decree number 60/2003/ND-CP dated 6 June 2003 from the Government.
V. management of State assets of 1. State assets management Department of Defense contraction delivery, use include: 1.1. Specialized property, serve for defense activities including technical equipment, vehicles, weapons, equipment, barracks, airports, harbors, the defensive works, public works, land use to military purposes, the detention facility and other property types to serve the defense business.
1.2. service asset management is the asset under management, use of the Defense Department but not belonging to the type of assets.
1.3. The property of the State reserve in the field of Defense by Ministry of defence management, preservation.
2. property management organization:

2.1. for the property professional for professional activity in the field of defence, the Ministry of Defense is responsible for governing, used according to the regulations and the privacy principles of the competent authority; inventory, periodic reviews, reports the authorities specified by the Government.
2.2. for the property management service, Ministry of Defense management organization, used under the State's current rules on the management of State assets.
2.3. for reserve assets are governed by statute to preserve national reserve goods.
2.4. Property in enterprises under the Ministry of defence is managed according to the current rules on the management of assets in State businesses.
3. The maneuver, conversion, liquidation of assets belonging to the Ministry of defence made in accordance with the applicable regulations of the State. Prohibiting the use of State assets improperly the purpose, mode, standards and norms be competent State agencies; use on personal, business and other purposes. Except for the special cases stipulated by the Government.
VI. Implementation 1. The rules of hierarchy the content State budget tasks in the field of Defense perform under Decree No. 10/2004/ND-CP of June 7, 2004 of the Government regulation on management, use of budget and State assets for a number of activities in the field of defence , security.
2. This circular effect since the 2004 budget and replacing circular No. 91/1998/TTLT-BTC-BQP on June 29, 1998 of the Ministry of defence and finance. The text, issued previously left to the provisions of this circular is no longer enforceable.
3. The ministries, ministerial agencies, government agencies, other agencies in the Central Government, the people's committees and agencies, units of the Ministry of Defense is responsible for the implementation of this circular.
In the process, if there are difficulties and obstacles to timely reflect the recommendation of Minister to resolve./.