CIRCULAR window lock mode specified currency, the State budget last year at the State Banking Agency granted _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ so far, every year, the Ministry of finance and the State Bank has a circular locking the shared currency budget last year at the State banking agency levels. Withdraw the enforcement experience this circular, in the past year, two Ministry deems it necessary to codify the points specified in the aforementioned Windows key to enforce from today onwards are favorable and go into the Groove.
I. the meaning, SCOPE and EFFECT, OBJECT to enforce the closeout currency annual budget expenditure is not only an administrative procedures, accounting alone but also has great significance to promoting the implementation of the planned currency, State budget expenditure: total revenues in the State budget must be filed out , filed enough on the budget before the Windows key. All these things need spend must ensure timely arrangement for payments made at the end of the year, at the same time to strengthen management, enhance inspection to prevent the future capital, spent most of last year on the occasion of estimation.
As such, however, is the State Bank of the closeout level, but all of the enterprises, institutions and organizations that have currency units, which the State budget must be fully prepared to conclude a good and timely a year make the State budget: total estimation units , the enterprise, agricultural, commercial, public, schools, agriculture, forestry, etc. must master the rules in this mode, accepted, urgently, to all the transactions with the Bank, on the currency as well as on budget finalization were conducted before, now State Bank of Windows key levels and with the right policies, the mode specified.
II. PREPARATORY WORK BEFORE the STATE BANK LAST year A CLOSEOUT. payment, REMITTANCE: all sectors, the level of the unit to ensure obligations currency lodging for the State budget the closeout level currency, annual budget, organs, enterprises must positive thing prepared to fulfill the following specific requirements : 1. All the revenues in the State budget every year must be filed off, sufficient to state banks, the latest in November last year. If filed after that date, will be considered as submitted to the following year's budget. So when evaluating the results of the budget as well as when considering the cumulative submission merits to the State every year, don't count the number of currency lodging after this time.
2. Right from the start to the fourth quarter and the slowest is the beginning of December, the Ministry of industry, the calculation must be active, assigned to currency lodging for each specific enterprise, each unit under cấo, take measures to track, test to complete and accomplish the mission exceeded currency lodging for the State. When assigned to the lower levels in the local, need to report it to the finance agency and State Bank where it knows to jointly urge do.
3. Each unit currency lodging must also love yourself to submit wage payments in the year of settlement, divided into each batch to submit progressively from the start of December and must submit completed before 31 December.
4. All the units, agencies, enterprises must avoid not to happen status: due to non-specific calculations that excessive submission to file. The case of deliberately excessive submission to be complete recognition plan; After being addressed the benefits and deductions, fund companies reward Fund, etc. then again, the adjustment proposal will be considered in violation of administrative discipline.
5. The room, stations, the Commission collects, stores commercial cities, towns, townships,-due to the characteristics of the tax or charge money after selling closeout date and time of the State Bank but in still in the budget year, settlement-talk with State Bank base where transactions on the currency lodging to the Organization collect this amount in the next day that's still on accounting account filed by year.
6. State Bank facility is arranged, officials mobilized all forces to be fully prepared to ensure fast, currency, timeliness, non-accounting to sối currency lodging of ohảu-settlement year move on to next year. If the unit currency lodging cash number is too large, not counting pick up the Bank and filed paper base base money which recorded for the year, while the cash settlement, 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 counts project Bank must notify the unit had the money remitted to witness the results.
7. With regard to the temporary revenues, currency, account analysis, yet currency outside of the budget, the basis of Bank collaborated with the same level of financial authority and the unit currency lodging the provision to actively adjust on the account, the official class in the budget years ago on closeout settlement last year. To lock the window period, if there is any amount yet again errors adjusted then the branch bank of the city, consistent with Company Finance Department documented, tune into other revenues in the budget year.
B. the PAYMENT of the EXPENSES of the BUDGET: the payment last year spending is intended to meet the requirements to prohibit State enlist estimation, run out of capital spending in the last year, and for the major work is really necessary to spend then arranged in time, so that the payments are made and paid , settlement on the budget of that year.
To achieve this requirement, must prepare the following items soon: 1. financial authorities approved only limit on, browse the banking agency, estimates the peak only the distribution of the level of funding in the budget transfer in settlement: the time limit for the suspension of the work is determined based on the time of paperwork from where or limit approval of funds transferred to the base can be used promptly. Therefore, for these units receive funding only in a stretcher, as early to fend off slowly to miss work. Absolutely not because of suspension or quota distribution, transfer of funds that became the face of the continuous operation of the sector and levels for the central budget, the Finance Ministry suspended approval no limits and the central State Bank is just the delivery nhgân funding transfer limit policies in settlement units in the most remote province is : Ha-Quang Binh province, Vinh linh, HA-giang-, paint-la, Lai-Chau, Literally-highway from 16 hours on December 16 every year; with respect to the units based in other provinces from 16 hours on 20 December; particularly for the closed units in Ha Noi, then from 16 hours on 26 December every year.
The Company, the Department of finance and the State budget branch of the province, city 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 in local agencies.
Direct spending units irrespective of the central budget or local budgets, are spent in the Czech press release on 16 hours on 24 December, the Czech to secure have released enough time to return before the State Bank on December 31 every year. If demand made it necessary to release after the hour that the unit must negotiate with State Bank where custody was resolved to limit.
2. The payment of the loan, loan, advance, temporarily:

a) all the funds to the budget under budget for the level of borrowing is done before payment is sent on December 31 every year. If there is difficulty can not pay up this term, hoist the agency specific reports to borrowers with lenders to promptly resolve before the suspension of the transfer of funds and the funds have been in article 1 above.
b) agencies, units of the estimation of financial agencies temporary provision of funds, advance payment is also done on November 30. If there are legitimate reasons for not paying immediately are to discuss with financial institutions to move to the next year to continue payments; at the same time unify handling of recorded books, sure fit between the accounting unit of estimation, accounting financial accounting and funds management budget of State Bank.
c) in internal units, phảu a look the advance further in December, a positive side to the recovery payment account has advance, guarantee until last year no longer outstanding balance of the advance. Special cases, there are justifiable reasons shall be transferred to the following year by withdrawing funding next year-considered as a new advance in the year after-and took it to submit advance refund in the year of settlement.
3. The payment of the deposit accounts in the Bank: a) The account deposit accounts of the units expected to open at the State Bank as basis: send money, send money to other estimation, other transactional deposits, other specialized deposit, etc. be paid under the plan are as follows:-the unit itself must self test, review the origin of deposits in these accounts: If the money would probably have to submit a budget that has not filed or in budget allocations that have not spent or spent and then left, then right to do the paper filed charged right into the budget; If any of the funds to the social insurance fund filed the excerpt or the excess amount of business subsidies non-Union must be paid immediately to the Ministry of the Interior or Of the Union before the end of the year.
-On 30 December was the slowest unit, set up the Panel to declare the residual amount in the above account, analyze clearly the source, accompanied by title recommend handling the balance which, for chhiếu and get a signature confirmation of the State where open account and report to the Agency the subjective and financial agency : the central unit stationed in Hanoi for the report server uqnả and the Ministry of Finance (the financial management service and the Service of estimation); the central units stationed at the local as well as the estimation units in local budgets are required to report to the Department or agency headquarters Finance Company.
-The Ministry received the report, has the responsibility to verify if any funds remain capital budget or misappropriation of the unit then urge filed pitches charged to the budget or payment with that agency. With regard to these funds have good reason to be retained shall record the comments of Imperial Conference, chuuyển for financial institutions; at the same time to monitor the situation to send money outside the budget of the subdivisions and guide the management of the Abbey, urging the payment in order to make the financial situation of the subdivisions that are healthy and prevents the formation of unauthorized funds to spend in addition to the funding of the budget has been allocated.
-Financial institutions receive this report will consider the specific account, if the agreement then write to the lists of units and transferred to the bank transfer to the following year for continued use of the unit.
-To end on December 31, if the unit is not set up the Panel to declare or have declared but not the financial agency agreement, the State Bank of the facility automatically transfer all the balance of the account mentioned above filed on other revenues in the budget year.
b) The following schools are not doing the procedure declaration, as in the review which is to transfer the account balance of deposits in the Bank since then settlement: 1. Deposit accounts which kin, produced by the economic accounting units, the units to be applied supplementary allocation mode disparity (income compensate assignment);
2. Deposit accounts of the workers party of Vietnam granted (because this is the project of party money and fees, in the scope of management of the Party Central Office);
3. the expenditure Of the budget in the following year was granted earlier in the year of settlement. Number of funds in the budget that some units have the budget allocated to the reserves of strategic materials;
c) for the Unit Ministry team, the people's armed police is not the table declaration sent to the financial institutions, which just made a suggestion and contact the agency project bank where the transaction to be transferred to the following year the amount payable not paid to the budget. If the suggested units retained to transfer to next year is not in the right mode, i.e. retaining the supposed amount filed, when discovered, the unit does not have to bear the full responsibility. If the unit does not do the proposal moved on the following year, the State Bank transfer facility complementing Member Finance Bureau of Ministry of Defense or the Department of logistics command of the people's armed police (and where to open the account by the Bank's central project reports for local banks) d) deposit accounts Own the facility The local Finance Company, it must distinguish:-part of the deposits itself as solving Agency for the account sending the unit's other local estimation;
-Part of the deposit on the account by the Ministry or Directorate in the Central Government for local management must then send the Declaration on the financial front Bumper on December 20 to catch up and review local refund processed before project closeout Bank last year. If the financial institution does not make the table declare or have declared table but no, but the agreement of the Ministry of finance, the Bank transferred the balance to 31 December of this account returns back to the central budget, the country's Central Bank and the Finance Ministry would write to the Temporary account currency years ago then the analysis translates into reduced income allocated about the account funding was granted to local management.
d) deposit accounts of basic construction posted in the Genus whore project Bank (where not that Genus or the room allocated for basic set) then the unit, the market must declare the balance to 16 hours on 26 December, the breakdown:-part of a construction unit itself posted on;
-Part due to Spending every set or move to cities, in particular analysis again vowed excess funding in the year of settlement with the funds granted for the following year. This declaration must be transferred to the financial agency or the city to coordinate with the same set of rows. If the agreement of the Company or the Department of finance, the new State Bank transfer to the following year. If not declare or do not have the aforementioned agreement shall gến on closeout, project bank to automatically transfer the balance of the account on the pay to the account of the genus rows set the province or city.
-Set the row, the city and the Central tihết Ant banks must urgently with the financial authorities of the amount of the advance was to allocate for the unit, public school. If left, to return to the central budget (if is the capital of the central budget or capital set up by the central focus basic subsidy for the province or the city).

-Financial departments must coordinate with every set determines the number of capital construction projects subsidized by the Central basic stuff back to 31 December and help Spend every set made of paper filed return the money to the central budget according to the correct procedure, pieces of squid and account specified class. On the one hand, to coordinate with the project the Bank branch, the city has just adjusted revenues by the central subsidies, ensuring consensus keep 2 level of the Central and local budgets. At the same time, must coordinate with the provincial planning Commission, the city of specific fish report about o works but have not used up the funding allowance during the year but not yet finished in the year but not yet finished construction, longer construction must continue in the following years. This report is submitted on the Committee planning the central project and The eels to comment, write more on basic construction plan and budget the following year, to avoid affecting the progress of the construction works unfinished.
4. Submission of excess funds and cancel last year limit total payments left for money as well as face Conservation Fund before the year must be filed off, return the budget before June, now State Bank of Windows key. Then, if the unit also recovered the expense of years of settlement, the filing continues on project Bank and nàgy 31 St. 3 years later the project bank establishments accounting to account Revenues beyond the budget on books and accounting report the following year. On April 1, the financial agencies along with State Banking Board level against the real currency in the account and transfer the recording to the currency falling to allocate or withdraw an advance on the fiscal settlement. Also the account recovery from April 1 next year onwards will not considered an expense of the year in finalizing that are recorded, filed and recovered expenses account years ago in the new year budget.
About the sối term funding levels in the budget year before remaining in the settlement project to date, not a Windows key, the unit would be drawn spending further and also does not require the unit transferred to the upper level. The requirement is that each unit has to have to set the collation table situation limits the funding has been approved, has distributed, or have used, determine the number of remaining funding limit to cancel the last occasion in III. CLOSEOUT PERIOD 1. The closeout currency budget in the Genus đếim project bank unified facility conducted late working hours on December 31 each year 2. If on December 31 or the day is the final deadline to do the work before the project closeout Bank last year coincides on Sunday then the time limit was prescribed earlier than 1 July: on previous sailings right holidays or Sundays.
IV. WORK MUST PROCEED AFTER PROJECT CLOSEOUT BANK 1. After the closeout on December 31, the Bank grants project must ensure the time limit message like the following: a) From professional affiliates and courtesan project banking district of Central Branch: in the morning on January 1 next year than in settlement;
b) From the center of the branch, the city on the Bank of the central project: in the morning on January 2 next year.
Telegraph content includes:-collect number, number of the central budget on December 31 (number and currency, number the previous ivory without electricity); There is a separate analysis of the year in finalizing spending contest with the currency, ahead for the following year;
-To fund Conservation Of 31 December of the local budget settlement has a private analysis of expense in the year of settlement currency, before spending the following year of existence in the Fund budget in the settlement existed in the Fund to the budget the following year.
2. for the final quarter-hour send account balance of the body, the Unit estimates that the State Bank facilities have moved into the budget submission must establish detailed each of each agency, unit, to turn to:-financial institution (the move, filed into the local budget);
-The central State budget (section moved into the central budget submission) pallet must attach to the accounting reports on the accounting date of transfer filed. The central State Bank of detailed received according to each account, each agency and sent to the Finance Ministry on 31 December of the following year.
3. The balance of the deposit account unit, basic construction moved filed on account of the genus rows set the province, the city, as well as the account balance of deposits of the units, 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 public reports for the Agency to track and aggregate processing.
4. About the bodies, the unit, must be reconciled with the data bank of the facility where the express delivery unit, in both currency lodging budget limits have been announced, the financial authorities of the genus distribution already limit units (if any), the number of funds has been withdrawn , has filed to recover and limit the number of remaining limits in the State Bank to cancel the cancellation last year. The unit was allocated by pay, the unit is managed by assigning currency, must 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 kà a mode must be serious observance in order to determine the exact data used as a basis to check the observance of the State budget from the base unit to the Agency about the State's budget. Thus, every month, the unit had to collate, to the end of the year are to collate, ensure data currency budget are correct and unanimously an absolute way: ensure correct joints in both total revenue or spending, both on the details under each category, account, item class, contents of the State budget To achieve the requirement that , first, to compare the books, accounting and reporting of each unit, with subdivisions (if any) and based on the verified data with which to compare with the State Bank. If rest would not unanimously, to trace carefully, we find possible errors and adjust in the correct mode, true to fact, and inform the relevant agency also revised for consistency.
When created the report, as a Management Agency budget levels, in addition to proactively urge the local unit performs data collation mode as above have to directly compare aggregate data about local budgets with ngan Central. Specifically, to verify:-The data on debt and debt service of the central budget;
-The number of currency by the central budget subsidies for local include: basic set subsidies by the Central browser design, construction support, local-focused basic browser design, budget balancing grants, subsidies and other support irregular (as each specific clause);
-Total local budget revenue (excluding revenue resolve each type and have analyzed each type, category, class);
-Number of the budget balance in settlement (total);
-Analysis: the section exist ensure funds sent in State Bank, there exists the Fund guarantees. Reason: did advance to the Agency has not yet recovered, already advance to Spend every set has not yet paid;
-All the figures have trivia projection, must be certified by the State Bank branch, and the Department, Company financing, must attach to the total settlement currency, the local budget of the Ministry of finance submitted his methods properly defined period.
V. IMPLEMENTATION

Lock mode of the shared currency spent on the State budget at the State banking authority levels specified in this circular apply to the State budget in 1973. In the process of implementation, if there is any need for additional or modified, the agencies, the industry, the level of reflection on the Ministry of finance and the Central Bank to review, research, solve the progress to build a formal regime, The financial institutions, the Central Bank and the , the city is responsible for all of the common units of the range object to enforce said in the section above.