The CIRCULAR on the tags window, the last State budget in 1977 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ in 1977, in the two regions is still temporarily floated two coins but the uniform mode of financial management of State initially made, the currency lodging and allocate capital to the State budget was focused on unity. Hierarchical mode of new financial management between the Central Government and the provincial people's Committee, the city was temporarily regulated rates regulate the revenues between the central budget and local budgets have really changed, but it wasn't until the third quarter of the new organization in 1977 made , should require the adjustment of the currency first in 1977 for every budget level. Capital lending mode construction of State Bank begins implementation from scratch in 1977, but do not prepare promptly about the Organization to perform, the first 6 months, the genus of the row set must change the State Bank allocated capital for both the works thộc an loans State Bank Today, must hand over to the Bank Manager and continue lending. In the southern provinces, many of the new unit was formed, the first conducted in the key shared currency, budget, should not avoid the difficult, embarrassing at first.
Due to the characteristics of the situation in 1977 as above, contact the Ministry of Finance-State Bank sees need to reiterate here the meaning, purpose, object and effect the implementation of the Windows key currency, last year's budget, at the same time regulating the procedure, specific measures for the Windows key currency the last State budget expenditure, in 1977 to suit the actual situation at present: i. the meaning, SCOPE and EFFECT of the OBJECT IMPLEMENTATION.
Windows key currency, State budget expenditure last year was a financial discipline, mode, not merely the administrative and accounting procedures, the service, but also has a positive effect on promoting the production, trading, innovation management, contribute to completing the Mission of incomes and expenses budget. All the ministries, departments, enterprises, agencies and other institutions of the State, through the Windows key to verify the source of capital, his unit's funding source, a review of the level of service incomes and expenses budget was allocated to State and must take measures to actively promote the complete and surpass the obligation that these days last month, a year.
Do good work tags shared currency, the budget also provides for Agency, settlement units are accurate, complete, timely collect number, number of State budget, reflecting capital efficiency and honesty of his unit to withdraw experiences enhance the quality of management in the following year.
The work book key State budget income last year, while performing in state banking agencies (domestic and foreign), but all sectors and levels, agencies, enterprises, units and Central localities are responsible for fully completed everything before the Windows key Bank : filed off, fully total revenues of the budget year to the Bank before settlement, now the Windows key; sort, organize, make the necessary payments before, but not "genus suits" no "capital"; to lock the shared currency, budget spending at the Agency, Enterprise, its joint units with the right bank of the base and the data and time.
II. PREPARATORY WORK BEFORE the STATE BANK TAGS WINDOW a. payment remittance: all branches, agencies, levels, units are to ensure obligations currency lodging on the State budget. So, before the State Bank Windows key levels of incomes and expenses budget, organs, enterprises are actively preparing to fulfill the following specific tasks: 1. All the revenues in the State budget in 1977, including the profit exceeded the plan (if available) , must be filed off, sufficient to slow State Bank in 31/12/1977. If filed after that date, will be considered to be filed for the year 1978 and not counted in the cumulative submission merits to the State in 1977 when the completed review is planned in 1977.
Upon receipt of this circular and the slowest is early December 1977, the Ministry of industry, the calculation must be active, assigned to currency lodging for each specific enterprise, each of the subdivisions, take measures to track, test, to complete and surpass the mission currency lodging for the State in 1977. When assigned to the lower levels in local, need to report it to the finance agency and State Bank where it knows to jointly urge do.
Each unit currency lodging, to review of the 1977 budget submission and to urgently submit missing off than currency lodging all year, warrant filed on the budget before 31/12/1977.
Must urgently avoid not to happen due to bad grasp of implementation and cumulative number of payable to accrue should the budget to excessive number of submissions are filed. The case of deliberately taking the capital to submit excessive number of payable to be recognized review completed plans and the benefits of the Enterprise Foundation CITES suggest depression currency then regarded as violation of financial discipline.
2. The facility, the Company must finance along State Bank completed before 31/12/1977 adjusting, collecting the revenues between the central budget and local budgets, according to the rate regulation that was prescribed for the Finance Ministry in 1977, according to the decision of the Council of Government on improving decentralized mode of financial management between the Central and local Chinese.
3. The authorities, enterprises, units, local branches also hold private funds, unauthorized quuỹ then whether the source of that Fund money due, must be declared with the finance agency and filed out into the 1977 budget Windows key occasion last year. Until 31/12/1977, if there are economic, administrative and career would not declare and not filed on the central budget (for the central unit) or the budget, the city (for local management unit), which discovered, then the head of the unit that is responsible for unauthorized work.
4. The rooms, the station, the tax collector credentials, business outlets in the city, town, commune-due to the characteristics of the tax or charge money selling hàngsau hours on the key State Bank's book but still in the 1977 budget-then the units must consult in advance with the State Bank where the transaction on currency lodging the acquisition, to organize this amount in the next day and accounting on account of lodging in 1977 (Currency of the budget of the previous year).
5. The State Bank to base personnel deployed, mobilizing all forces could be fully prepared, ensuring currency fast, timely accounting, swept into the 1977 budget. In places where there are many sources of revenue such as cities and towns, State Bank must organize timely acquisition, not necessarily to the number currency lodging of 1977 are transferred to the following year. If the unit currency lodging cash number is too large, not counting the pick up of the day 31/12/1977, the State Bank of the base organizations collect money under the regime collect money according to sealed bags of State Bank.
6. With regard to the terms of a temporary currency, the currency is not yet analyze account outside the budget, revenue, State Bank should coordinate with financial institutions at the same level and the unit of currency lodging to tune out on account of the official class in the 1977 budget before the date and time tags window last year. To lock the window period, residual amount, if not yet adjusted, the unified State Bank with financial bodies to take into account "other Income" in the 1977 budget.
B. the payment of the expenses of the budget:

The payment of expenses last year is intended to prohibit the status "running" capital, "enlist spent most of the expense" to the end of the year, at the same time, for the necessity of the genus, then arranged in time, so that the payments made and payments, settlement on the 1977 budget.
To achieve this requirement, must prepare the following soon: 1. financial authorities suspended approval limits, the State Bank announced the move just distribute the funding limit, 1977: a) the time limit for the suspension: suspension period the work was ấnđịnh based on the time of paperwork from place to place limit approval to receive funding , or limit expenditure for moving on to the base can be used promptly. Therefore, these units receive funding as far as possible, must fend off to slow soon miss the job. The units of capital spending budget must strive to not because of suspension or limit approval to suspend distribution message transfer quota, funding that impede the operation of business, ability to complete the construction plan or spending on administration, career.
b) for the central budget:-the Finance Ministry suspended does not approve and limit the Central Bank suspended the move announced the funding limit distribution of the central budget are as follows: + From 16 hours on December 15, 1977 with respect to all other units stationed in the South, as well as for the grant to the budget of the , the city of the South, from Quang Nam-Da Nang back;
+ From 16 hours on December 20, 1977, for the unit based in Binh Tri Thien, Static Technologies--, Ha Tuyen, son La, Lai Chau, Lang, High-Contact-Son, Quang Ninh;
+ From 16 hours on 24/12/1977, for closed units in other localities on the North, except in Hanoi;
+ From 16 hours on December 27, 1977, for the unit based in Hanoi.
-Level II units in the central budget, closing in the South is entitled to limit the distribution cị level III belongs in the South (under Ministry of Finance Circular – State Bank of 100-TT/LB on 5/9/1977) also have to đìng only the delivery term limit as follows : + If level III close in the other city, the headquarters of the level II: from 16 diờ on 24/12/1977.
+ If level III in the same province, city with level II: from 16 hours on 27/12/1977.
c) for local budgets: Department of Finance Companies, along with State Bank of province, city, date & time rules to suspend approval, distribute and transfer limit funding for the units of the local budget to suit the specific situation of the Agency, the local unit closed.
d) direct spending units, regardless of the Central, or Ngânsách in the local budgets, shall suspend the release of, "the Sec said chi" from 16 hours on 24 December 1977 to secure "sec" has enough time to return the bank where custody limits before 31/12/1977. If really need to demand the release of after hours on the unit you are presented with the State Bank to be resolved.
2. The payment of the loan, loan, advance, temporarily granted: a) all funds budget for lenders or borrowers of the budget and the other kind of capital must be paid promptly ahead on December 10, 1977. If there is difficulty can not pay up, the borrowers must have specific reports with the Agency for the loan to be settled before the date of suspension of the transfer of funds and funds say in point I above.
b) agencies, units of the estimation of financial agencies temporary provision of funds, advance payment is also done on December 10, 1977. If there are legitimate reasons can not pay immediately, then discuss with financial institutions please advance, temporarily granted in advance for next year, take that refund, advance the level of the year in finalizing; at the same time, consistent books and records, ensuring the fit between the unit accounting, accounting of the Agency's financial accounting and management accounting budget funds of the State Bank.
c) internal unit of estimation, one must consider carefully, limiting the advance in December 1972, a positive obverse payment or recovery of the advance from the previous account. Note resolve advances for staff working in the South from 1975, 1976 that some local agencies still haven't finished payment in late 1976. When the payment or withdraw these funds, not currency rising to allocate budget 1977 because reality does not do the budget allocations, which should record from 1977 on "recovery of expenses in advance," according to the index of State budget Revenue. Special cases, some advance, temporarily granted in early 1977, the key is the financial authority confirmed that there is good reason not to revoke payment right in 1977 was to withdraw funding the following year (1978) to reimburse the advance in the key early 1977.
3. The payment of the deposit account at the State Bank: deposit accounts in the Bank of the levels of all the organs, enterprises, public school ... (except deposits of capital production, business) must be paid before the end of the year under the plan set forth in the attached addendum. The purpose to prevent misappropriation status radically and unauthorized use of capital budget and make your service of all the units are all healthy.
4. Submit the expense of overpaid and cancel the remaining limit last year: all the payments, recovered in early 1977 as well as key cash fund last year, are to be paid off, the returns on previous budget, now the key Windows of the State budget.
Then, if the unit also recovered the expense of 1977 continued to submit to the Bank until the end of the day 31/3/1978, State Bank receive the excess funding of this, temporarily recorded to account "Currency outside the budget" on the books in the accounting report for the first quarter of 1978. On 1 April 1978, the financial institutions with the Bank the same level against the number of collection in this account, conduct analysis and transfer recorded in the currency falling to allocate in advance or withdraw teens tags 1977. Also the account recovery from 1/4/1977 onwards, are not considered an expense of the year 1977, which must be recorded in the accounts "to revoke the previous year expenditures" budget in 1978.
Funding limits in the 1977 budget to remain at the State Bank to date tags window, is cancelled. Not a single unit would be drawn to spend more and also not transfer charged superiors.
5. Prepare expense spending beginning in 1978: in December 1977, all ministries, branches, departments, Company owner is responsible for relations with financial institutions, Bank of the same level, funding to redevelop in 1978 to get notice or order limit approval to spend money for the first quarter, 1978 ensure right from the start in 1978, business operations, manufacturing, construction or a career, administration of the governing body and the subdivisions are ongoing. Not because Windows key currency, the budget of the previous year which encounter difficulties or obstacles at the beginning of the following year.
III. The TIME LIMIT for The WINDOWS KEY Windows key State budget collection in 1977 at the State Bank, domestic and foreign trade, unification proceeded on 16 hours on December 31, 1977.
IV. WORK MUST PROCEED AFTER THE STATE BANK OF THE WINDOWS KEY.
1. after the Windows key currency, budget, grants State Bank must ensure the time limit message like the following: a) From the State Bank of the district, the County, the city of province, City Bank: Cabinet-in on 1/1/1978;

b) From State Bank of provinces and cities on the central State Bank (The Bank of the province, South of the city of electricity accounting and Bank at 17 Ben Chuong Duong, Ho Chi Minh City Council sent about accounting and budget management (Hanoi)), the banks, the northern cities of electric Service accounting and funds management budget of the Central Bank before 16 hours on 2 January 1978;
c) from accounting and budget in 17 Ben Ben Chuong Duong, Ho Chi Minh City on the Bank of the central State Council sent the base II of the Ministry of finance in Ho Chi Minh City: in the Cabinet on 3/1/1978.
d) Central State Bank will send to the Finance Ministry before 16 hours on 4/1/1978.
Telegraph content includes:-collect number, number of the central budget on 31/12/1977 (and both of currency, the day before the Telegraph, yet if there is) a private analysis of currency, of the genus in the 1977 budget and currency before the forelimbs for 1978;
-Total revenues, total spending (all years) and number of local budget funds to survive to the end of the day 31/12/1977, have separate analysis of currency, of the genus in 1977 and the currency before, in 1978, in advance of the local budget funds exist in 1977, and of the local budget funds exist in 1978.
2. for the balance of the deposit account, the Agency estimates that the State Bank facilities have moved, filed into the budget on December 31 are required to establish detailed each of each agency, each unit to send the State Bank of the synthetic city, send :-financial institution (the move, filed into the local budget)-Service accounting and funds management budget central State Bank in Ho Chi Minh City (for the provinces) or the Central Bank in Hanoi (for sex from Binh Tri Thien back out) , about the move, filed into the budget of Central trunng on 15/1/1978.
The Agency's central State Bank in the South General details the amount already quoted the central budget in the province, South of the city, the four copies: one copy sent the Finance Ministry Agency in the South before 31/1/1978, two copies sent to the central State Bank in Hanoi with a statement quoting State Bank's submission to the province and the city to Save a copy of a copy along with a detailed inventory of the amount already quoted the central budget in the province, the city of the North sent the Ministry of finance, before the date of 15/2/1978.
3. The balance of the deposit account, the basic xâydựng switch set the order of submission, the city, as well as the account balance of deposits of the units, the people's armed police moved filed on account of the Financial Services Bureau, the Department of Defense, or the Department of logistics , Command of the people's armed police, will do the General governing body, track and coordinate with financial institutions of the same level to handle.
The thing to note is that in 1977, the construction work by the two basic sources of capital: Capital budget allocate capital and credit of the State Bank. Therefore the numbers from the deposit accounts of basic construction must also analyze clearly the two aforementioned capital to not process interchangeably. For military units engaged in economic construction, balance deposit accounts to the end of 1977 should also articulate analysis of business capital, production section was retained in the following year, and the funding provided by the Ministry of defence also admit, to transfer on account of the Financial Services Bureau, the Department of Defense to handle.
4. About the bodies, the unit, must be reconciled with the data bank of the base where the unit transactions, in both currency lodging, budget is the financial authority limit notification approve or level on delivery, the number already limit distribution to subdivisions (if available); the number of funds has been withdrawn, has been filed again to restore the quota and the quota is still laị in the Bank to cancel at the end of the year.
These units are allocated by pay, these units are managed by taking the currency, must also compensate for the slideshow about the amount of money has been allocated or has currency lodging and has extracted using.
The collation of this data is a mode must be serious in order to determine Executive smooth official figures used as bases to check the observance of the State budget from the base unit to the General agencies. So, every month the unit has, of late, the collation must be ensured for data currency, budget accuracy and consistency between all the relevant units: ensure correct joints in both total revenues and expenses, both incomes and expenses details under each category , account, item class, according to the index of the State budget.
To meet the requirements above, must first compare the books, accounting and reporting of each upper level units or subsidiaries (if any) and verified data base with which to contrast with the State Bank. If there is any point not yet agreed, must find clear reasons for errors and adjust in the correct mode, true to fact, and inform the relevant agency revised for consistency.
When establishing the budget settlement in 1977, each unit are necessarily attach a collation of accumulated currency, the 12 months of the year, marked and signed confirmation of the Bank facility to demonstrate the accuracy and completeness of the 1977 settlement.
5. The facility, financial Company, as a Management Agency budget levels, in addition to proactively urge the local unit performs data collation mode as above, have to directly compare the aggregate data about local budget associated with the central budget. Especially in 1977, have regulatory rate changes between years requires the adjustment of the currency between the central budget and local budgets. Therefore, the job reference collection, last year's budget as possible to attach importance to the implementation of adjustment in order to accurately reflect the new mode of financial management divisions of the State.
In particular, to compare, verify that:-The number of currency of the central budget and local budget under the old regulatory rate in 1977, depression of the central budget revenue number returns the local budget or from local budgets paid on the central budget, the currency of each level according to the national budget of the new moderator in the last 6 months. Through the collation of this data, if detected the case divided the moderator between levels not budget properly with the State's rate, right in time to adjust in the correct and proper procedure with mode and are completed modify settlement during 1977.
-The data on debt and repayment for the central budget (and lending, debt collection for the town budget, city in the province, if any);
-The number of currency by the central budget subsidies for the local budget, including: basic set allowance + focus + balanced budget subsidies + sudden support and grants (listed separately each specific clause).
-For the province, South of the city, if there are cases of election officers out to buy or receive aid in the North and are subsidized by the Ministry of finance money payment to Northern right in the North, then must also verify, collation and Declaration, a clear analysis of the money northern allowance , rules out money South to deduct on the level of subsidies was tabbed browsing browsing the first budget message. This amount must also write to the finalization of the budget financial agency in 1977, local scored both currency (account currency by the central budget subsidies) and genus (expenses of basic construction equipment purchases).
-Total local budget revenue (excluding revenue crisis and has the area of each type of account, your class).

-Total allocated (minus currency falling and have analyzed each category, account, item, class).
-The number of the local budget, residual breakdown: + section exists to fund by deposits in State banks;
  + No Section exists to fund secure, due to the already allocated for the unit yet privately and settlement also has not filed charged the budget (because of raw material inventory unused and not yet allowed to settlement).
-Number of local budget funds to exist send in State Bank until 31/12/1977, breakdown: + parts of the 1977 budget, + parts of the 1978 budget (if any) due to currency, prior to 1978.
-All the figures have been collated, there must be a confirmation between the Department, the financial Company with State Bank of province, city and must attach to the total settlement currency, the local budget of the Ministry of finance in 1977 and the central State Bank. Separately the amount of the North that the Finance Ministry has to support the southern province to pay for the purchase of machinery and equipment in the North must be reconciled with the Ministry of Finance (local budget Service and Service management of the State budget).
V. IMPLEMENTATION receiving this circular, the financial agency-the State Bank, the city is responsible for coordinating research, learning, and popular genus of all units of the scope for future implementation mentioned above.
While on duty, if there are any spots that need additional, modified, departments, levels, which reflect on the Ministry of Finance (State budget management) and the central State Bank (Service of accounting and funds management budget) to conduct research, cưứ.
The time limit for tags window, suspension, the time limit for Declaration and payment of the deposit, etc.. to be announced soon for the unit by the text and listed in the State Bank facilities to all the known trading unit and do the necessary procedures are timely, avoid the condition by not being thoughtful common that some executive units lack the key mode of adjustment shared currency State budget expenditure, the provisions of this circular.