The CIRCULAR on the tags window last State budget collection in 1976.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget in 1976 was the first year budget of 5 year plan 1976-1980 and was the first unified budget the country the Socialist Republic of Vietnam in temporary conditions longer in circulation two coins are different between the two regions. The implementation of the budget is developed but not yet the whole event; Besides the unit has experience managing the budget rules for years, also has a large number of units, the new local first conduct should not have certain difficulties.
With the above characteristics, with implementation requirements beyond the level of the duty to State budget collection in 1976, work tags shared currency last year as budget should have the guidance, thoughtful organization in the country; to contribute to end the State budget victory in 1976, the Ministry of finance-banking regulations state the procedures and key measures of budget income last year in the country as follows: i. the meaning, SCOPE and EFFECT of the OBJECT IMPLEMENTATION.
Closeout State budget income last year was a financial technique, mode, not merely the administrative procedure the service accounting, but also have positive effects for the completion of the task of collecting budget, boost production, improve management. All the ministries, departments, enterprises and agencies 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 in income to the State budget was allocated for, and must take measures to actively promote the complete and surpass the obligation contained in the last date the year.
Do well the Windows key currency budget, also facilitates settlement units are exactly the number of currency, the State budget, reflect effective capital honesty of his unit to improve the quality of management in 1977.
The work book key State budget collection in 1976, but done in all the branches of State banking and Bank for foreign trade of Vietnam, but all sectors and levels, agencies, enterprises, units of estimation are responsible for fully completed all the work before the Windows key Bank : internal, fully total revenues of the budget in 1976 on the Bank before the date and time tags window; organizational arrangements to implement these essential expenses before 1976 but not "genus suits", not "capital"; to lock the shared currency at the Agency budget, enterprises, their units match the State Bank on the basis of material and time.
II. PREPARATORY WORK BEFORE the WINDOWS KEY STATE BANK LAST YEAR.
A. payment currency lodging budget.
All departments, agencies, levels of units are to ensure obligations currency lodging for the State budget. So, before the State Bank issued tags shared currency budget expenditure in 1976, these units, agencies, enterprises are actively preparing to fulfill the following specific tasks: 1. All the revenues in the State budget of 1976, including profit exceeded the plan by the State-enterprises and private business , have to file off, sufficient to slow the Treasury on December 31, 1976. If filed after that date, are considered to be filed for the year 1977 and not counted in the cumulative submission merits to the State in 1976 when the completed review is planned in 1976.
Right from the start to the fourth quarter and the slowest is beginning in December 1976 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 1976. 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 budget submission in 1976 and quickly filed out the missing numbers, including the profit exceeded the plan if available, guaranteed at the budget before 31/12/1976.
Must urgently avoid not to happen due to condition specific calculations that excessive submission to file. The case of deliberately excessive submissions to be completed accreditation review plan and solve the benefits of Enterprise Foundation CITES and suggest adjustments then regarded as violation of financial discipline.
2. All authorities, enterprises, units, sections, local would remain private funds, unauthorized funds then whether the source of that kind of capital where, during the preparation of this book, the key must be declared with the financial authorities filed out into the 1976 budget.
3. The room, stations, the tax collector credentials, business outlets in the city, town, commune-due to the characteristics of the tax charge or the sales money after hours on State Bank's Windows key but still in the budget of 1976, the unit must confer with the State Bank on transactions where the base currency lodging the acquisition, to organize this amount in the next day, still accounting on account of lodging in 1976.
4. State Bank to base personnel deployed, mobilizing all forces could be fully prepared to ensure fast, timely accounting, revenue in the budget. Especially in places where there are many sources of revenue such as Hanoi, Ho Chi Minh City, the city and other towns, the State Bank to organize acquisition of thoughtful, not necessarily to the number currency lodging of 1976 are transferred to the following year. If the unit currency lodging cash number is too large, not to pick up during office hours on 31 December 1976, the State Bank basis, based on the submission of paper money, which record the currency for cash left in 1976, the Organization seal, signed by the two parties (the party filed and the receiving party) and then will count next in the following day. When the Organization count, State Bank must notify the unit had the money remitted to witness the results.
5. With regard to the terms of a temporary currency, currency, account analysis, yet currency outside of the budget, the State Bank branch to coordinate with financial institutions at the same level and the unit currency lodging the provision to adjust off on the account, the official class in the 1976 budget before the date and time tags window last year.
To lock the window period, residual amount, if not yet adjusted, the branch bank of the city, consistent with documented Financial Facility to adjust into account "other income" in the 1976 budget.
B. the payment of the expenses budget.
The payment last year spending 1976 are intended to meet the requirements prohibit the status "enlist estimation spent", "capital" at the end of the year, and for the need to spend, then arranged in time, so that the payments are made and paid, settlement on the 1976 budget To achieve this requirement , to prepare early the following: 1. Finance Agency plan on suspending approval limits, browse the estimation, the State Banking Agency suspended the distribution limits, transfer of funding in 1976: a/term of suspension: suspension of the time limit stated above are determined based on the time of paperwork from place to place limit approval to receive funding for or limit funding transferred to the base can be used promptly. So, for those units get kinhphí spending as far as possible, must fend off to slow soon miss the job. Absolutely not because the suspension of approval limits, browse the estimation or suspend, transfer, limit distribution of funds that do the obstacles to business activity of economic units and spending of the administrative career.
b/for the central budget:

-The Finance Ministry suspended does not approve and limit the Central Bank suspended the distribution of quota, bigger l Bank funds transfer as follows: + From 14:00 on 10/12/1976 suspension of allocated quota in 1976 for the Finance Ministry Agency in the South and for the central units in the South;
+ From 14:00 on 16/12/1976 for the unit based in Binh Tri Thien, Tỹnh, Ha Tuyen, son La, Lai Chau;
+ From 14:00 on 20/12/1976 for closed units in the province on the North (except for Hanoi);
+ From 14 hrs on 27/12/1976 for the unit based in Hanoi.
-The Ministry of finance and the State Bank of the South Central family just don't approve, distribute and transfer budget expenditure limit as follows: + From 14:00 on 16/12/1976 for the unit are located in the province of Quang nam-Da Nang, Binh Khanh, Phu Nghia, Gia Lai, Kontum , DAC;
+ From 14:00 on 20/12/1976 for closed units in other provinces in the South (except for Ho Chi Minh City);
+ From 14:00 on 16/12/1976 for the unit based in Ho Chi Minh City.
c/for local budgets: Department of Finance Company and the Bank branch of the City State, the regulations on hours of suspension of approval, distribute and transfer limit funding for the units of the local budget to fit with the above time limit and in accordance with the specific situation of the Agency in local units.
d/direct spending units, regardless of their belonging to the central budget or local budgets, must suspend release of "security" checks in 14 hours on December 24, 1976 to ensure "checks" were released to have enough time to return the State Bank before 31/12/1976. If demand really necessary to release after the hour that the unit must deal with State Bank where custody limits to be resolved.
2. payment of loans, borrowers, temporary advance levels: a/all the superior Bank funds to the budget under the borrower must complete payment before December 10, 1976. If there is difficulty can not pay up, the borrowers must have specific reports with lending institutions to promptly resolve before the suspension of the transfer of funds and the expenditure mentioned in article 1 above.
b/agencies, units of the estimation of financial agencies temporary provision of funds, advance payment is also done before December 10, 1976. If there are legitimate reasons for not paying immediately are to discuss with financial institutions please advance, temporarily granted in advance for next year, take that refund, advance the level in the same time, settlement systems for log books, sure fit between unit accounting, bookkeeping accounting and Treasury budget.
c/in the unit's internal estimates, one must consider carefully, limiting the advance in December, 1976, on the one hand are positive payment or recovery of the advance from the previous account, paying attention to resolve the account by the governing body in the South have advance to the Northern cadres into the South or vice versa sure, until 31/12/1976 none remain outstanding balance of the advance again, including in the South and in the North. The special case, there is good reason, be financial institutions, shall be transferred to the following year by withdrawing funding next year, as a new advance in the key early 1977 , and took it to advance refund filed in 1976.
3. The payment of the deposit in the Bank.
Currently, in the branch of State Bank of domestic and foreign trade, there are many accounts of the agencies, enterprises, public schools. ... In each account, the origin of money sent back are very different, in that the amount of money in the budget, or budget's revenues is not filed, or the capital budget is allocated or not yet spent. The end of 1976, when the Windows key expense budget is particularly importance to payment of this deposit accounts.
Except for the deposit account on which the business of the production economic state institutions and the investment business, while all other deposit accounts of all agencies, enterprises, public school opened at branches of the State Bank and the domestic foreign trade must be liquidated on radical principles to prevent misappropriation and unauthorized use of capital budget According to the plan set forth in the attached addendum.
4. Submit the expense of overpaid and cancel quota last year.
All payments are also superfluous as well as the number of remaining cash fund at viị, before the end of the year, must be filed off, return the budget before the hour of Windows key State Bank.
If then the unit also recovered the expense of 1976, then continued to submit to the Bank until the end of the day 31/3/1977; Bank accounting account base, "currency outside the budget" on the books and accounting report in 1977. On 1/4/1977, financial Department along with State Bank provides collating real currency in the account information for the procedure to transfer the currency falling to allocate or withdraw an advance on key seniors, 1976. Also the account recovery from 1/4/1977 onwards, are not considered an expense of the year 1976 settlement anymore, which is credited to the account "to revoke the previous year expenditures" in the 1977 budget.
Funding limits in the budget in 1976 left in the Bank to default Windows key date was canceled: Not a single unit would be drawn to spend more and also not transfer paid for superior.
5. Prepare expense spending beginning in 1977.
All the ministries, departments and Company owner, in December 1976, responsible for relations with financial institutions and the Bank of the same level, funding to redevelop in 1977 to get informed or limit order for the quarter of 1977, ensure right from the start in 1977 production activities business, and the work of myself, and the Agency, Enterprise, direct estimation units are in regular and continuous, not because the Windows key currency last year before the budget that's difficult, obstacle.
III. TIME LIMIT for TAGS window.
The tags window state budget collection in 1976 at branches of the State Bank in domestic and foreign trade base system for conducting in the late hours of work the last day of the year, namely 16 hours on December 31, 1976.
IV. WORK MUST PROCEED AFTER The STATE BANK Of The WINDOWS KEY.
1. after the Windows key expense budget, the grants State Bank must ensure the time limit message, as follows: a/State Bank branch From the district, the County, the city of the Bank branch, the city: in the morning of 1/1/1977.
b/From the Bank branch, the northern cities of Central State Bank, and from the provincial branch, the City South of central banking authorities in Ho Chi Minh City: in the morning 2/1/1977.
c/from the central State Bank in Ho Chi Minh City on the State Bank of Vietnam in Hanoi: Noi in the morning 3/1/1977.
Telegraph content includes:-collect number, number of the central budget on 31/12/1976 (and both of currency, of the genus the day before yet telephone if there is), there is a separate analysis of currency, in 1976 and the currency before, prior to 1977; of the remainder of the funds exist on 31/12/1976 of the budget, there is a separate analysis of currency, in 1976 and the currency; genus ahead for 1977, number exists in the local budget funds in 1976 and number exists in the local budget funds in 1977.
2. for the balance of the deposit account, the Agency estimates that the State Bank facilities have moved into the budget submission must establish detailed each of each agency, each unit to send:-financial institution (the move, filed into the local budget);
-Central State Bank or the central State Bank in the South (the move, filed into the central budget).

This detailed statement must attach to the accounting reports on the accounting date of transfer filed.
The Agency's central State Bank in the South General details the amount quoted filed in southern 4 a, a a, a a sending agency Ministry of finance in the South before 31/1/1977, two you sent to the central State Bank to the Agency saves a also, a Ministry of Finance before the date of 15/2/1977, together with the detailed the amounts being quoted filed in the North. 3. The balance of deposits of the unit, the basic construction of order submission set transfer provinces and cities, 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 by the governing body General, tracking and handling.
4. The agencies, units of estimation must be collated with data bank where the transaction unit base, both in terms of number of currency lodging budget limits have been financial bodies approved or message-level on the distribution of quota was distributed to units (if any) , of real withdrawal, have filed to recover and limit the number of remaining limits in State Bank last year to cancel.
These units are allocated by pay, the unit is managed by associated currency must also compensate for the projection of the amount that has been allocated, or was filed and was extracted using.
The reference dataset is a mode to be executor seriously in order to determine the exact statistics correct as bases to check the observance of the State budget from the base unit to the General agencies. So, every month the unit had to collate, to the end of the year must be reconciled back guarantee for collection budget are correct and uniform: ensure correct joints both in terms of total income, both in detail by each category, account, item of contents of State budget.
To achieve the above requirements, first, to compare the books, accounting and reporting of each unit, the subsidiaries (if any) and verified data base with which to contrast with the State Bank. If rest would not unanimously, to trace carefully, find errors and adjust in the correct mode, true to fact, and inform the relevant agency revised for consistency.
When founded in 1976, the settlement reports each unit are necessarily attach the table against the 12-month accumulated in 1976, marked and certified by signature bank facilities to them the exact properties, full of the 1976 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 contrast the numbers of police on local budgets with the central budget.
Specifically, to verify:-The data on debt and repayment for the central budget;
-The number of currency by the central budget subsidies for local include: subsidized basic set + focus + balanced support, budget, + sudden support and other assistance (snap each specific clause).
For the province, a city in the South, if the case of the election of officers out to buy or receive aid in the North and are the Ministry of finance monetary subsidies to Northern, to pay money every right in Hanoi or in a northern province, must also verify, collation and analysis clear declaration the North amount subsidized , rules out money South to deduct on the level of subsidies approved under the approved budget estimates.
-Total local budget revenue (excluding depression and have analyzed each category, account, item, class);
-The total number of food allocated (minus currency falling and have analyzed each category, account, item, class);
-The number of the local budget balance in 1976, breakdown: + section exists in the money Fund guarantee send in State Bank of provinces and cities;
+ No Section exists due to the guarantee fund has been allocated for the unit yet privately and settlement also has not filed charged the budget (because of raw material inventory and accounting regimes have not allowed-settlement);
-Number of local budget funds to exist send in the State Bank, the last city in 1976 (total), analysis: + 1976 + budget part Part in the 1977 budget, due to the expense in advance for the following year.
All the figures have been collated, must be certified by the State Bank branch, the city and the Department, the financial Company must attach to the settlement currency Of the local budget of 1976, posted on the Ministry of finance the prescribed deadlines.
Separately the amount of the North, which the Finance Ministry has to support the southern province, to pay for the goods in the North, the Ministry of Finance (Service local budget) will have a specific message for the Department, and the State Bank branch, the City Council sent to the Finance Ministry in the South The central State Bank, and the Central Bank in the South to have the document collation and set the total local budget settlement in 1976.
V. IMPLEMENTATION.
Lock mode of the shared currency State budget in 1976 at the State Banking Agency granted (domestic and foreign), regulation in mail order, should be organized, thoroughly accepted, serving positively complete the State budget in 1976, bringing finance and accounting activities of the levels , the unit goes into the Groove.
In the process of implementation, if there is any need for additional, or revised, the branches, the levels, which reflect on the Ministry of finance and the Central Bank to review and study the resolution.
The financial institutions, the Central Bank and the city, in the country responsible for organizational learning, research in industry and internal common to all units of the range object to enforce said in the section above.
(Attach a copy of the annex on the payment plan deposit accounts in the Bank).