CIRCULAR Guide made the party financial management mechanisms implementation notice No. 74 TB/TW on 10-6-1997 and the announcement of the TB/85 TW March 6-8-1997 of the political standing of the financial management of the party; Pursuant to the law on the State budget and other documents guiding the implementation of the law, after the Exchange, the Board of the Central Administration and finance and the Ministry of finance instructed as follows: I-GENERAL PROVISIONS: 1. Financial, property of the Communist Party of Vietnam led by the management Unity Party , operating according to the principle of democratic concentration combined with decentralized management, ensuring the independence of autonomy in the management of the party's budget in order to better serve the Mission of each level of party Committee and party.
2. The Central Party regulations uniform principles, the mode of financial management, the assets of the party, the party of Communist Party members close. Levels of delegation levels responsible financial management, property of the level, and subject to the instructions of the superior Commission levels directly. Financial agency of the Commission authorized level level level delegation made the owner of the assets of the party.
3. Based on the total budget estimation of regular annual spending of the party is standing level Party Committee levels, the State financial authority levels are responsible for regular funding allocations for the party apparatus in the form of money order and settlement of funds according to the index of the State budget law stipulated budget.
4. The budget of the party hierarchy management corresponding to the level of State budget, include:-the party budget.
-The Commission of the budget, the delegation directly governed (called the Budget Committee).
-The budget, districts, the Committee and the delegation in the Committee, the Nominating Committee (called the district budget Committee).
-Budget party Commissar communes, wards and towns (called the Budget Committee Party town).
The State budget level is responsible for ensuring the balance of funding activities for the party apparatus in 4 levels above.
5. financial authorities granted the mandate:-Financial Committee-governance of financial institutions is the TW TW party, is the estimation of the level of State budget TW. The party affiliated to the TW is the estimation of the level II.
-Financial Committee-provincial Management Committee is the financial agency of the province, the delegation, is the estimation level I of the State budget, directly governed cities.
-Commission District Office is the Agency of the district Finance Committee, is the estimate of the State budget to the district.
-Office Party delegation of financial authority is the Township Party Committee.
II-SPECIFIC PROVISIONS: 1. The party budget levels, the Commission, the District Commission TW have revenues and expenses the following: 1.1. Sources:-Party fee: free party party's closing Levels due to the political regulation.
-Collected from enterprises by Party managers (excluding tax and the account must submit the State budget by law). Revenues arise only at the level of provincial Commission and TW.
-Career Income from publishing units and business units have the currency of the party.
-Currency: Currency LOAN liquidation, the revenues supported the ... (if any).
-Currency the honor the previous year.
-Revenue from the State budget: is the difference between total expenditure and revenues mentioned above.
1.2. Task:-regular budget expenditure of the party, guarantee the party's activities include: + expenses regular nature ensures operation of the apparatus, the response to domestic, foreign activities, training, subsidies to publishing.
+ Expenses in addition to the regular costs of ensuring implementation of the party's political tasks.
+ The sudden nature of the party Commission level.
-The expenses of investment allocated by the State directly outside the regular spending budget of the party include: + Genus XDCB investment works in the Party organs are balanced in the capital XDCB plan State focus, genera, scientific research, programs, training again CBCNVC ... is allocated and managed funds in accordance with the current rules of the Government.
2. The party has the mandate and duties revenues spent on mainly the following: 2.1. Revenues:-Revenues party fee: according to the resolution of the Politburo.
-Currency allowances, support (if any).
-Collect the balance of the previous year.
-Grant Township budget variances between estimates and spending the revenues mentioned above as specified in circular No. 14-TC/GOVERNMENT EXCESSIVE on 28-3-1997 of the Ministry of finance.
2.2. duties:-Chi: regular meeting; genus free profession; genus reception; genus property shopping ... The Party building expenses such as payment of training cadres, the General Assembly, resolution, buy newspapers and magazines (make sure each branch has a number of newspaper people and some local party newspaper, each Party Committee, branch campuses have some magazines and the Party construction magazine).
-XDCB (if you have to build the headquarters and the party's other works).
Management mode and the standard norms of the party Commission incomes and expenses rules will have private Township.
3. About estimating the party budget.
The party budget estimates the annual grant was established as an annual State budget.
3.1. The base estimate: When estimating is based on resolution, the party's policy on the situation and task of social-economic plan next year, the Prime Minister's directive guide the task of building socio-economic planning and budgeting. Based on that review reviews the implementation of the budget of the previous year to build budget estimates next year.
a) About currency budget: according to the provisions in point 1.1 revenue-section II. The revenues of the budget Party arises at level would be balancing the budget on that party.
b) on regular: regular budget expenditure estimation of the party must be based on:-standard, budget norms applicable to State agencies at the same level.
-Call of duty-level Commission's political party, ensuring all domestic activities, PR of the party organizations.
-Prevention budget meets the requirement of the party unexpectedly. c) other expenses (in addition to regular chi): based on the standards and norms, the current mode of the party and the State.
3.2. budget estimates included Party: a) regular expenditure budget estimation: estimation of each level often genera delegation includes:-expenses to ensure operation of the apparatus: while research, build costs the budget consistent with operational requirements of the party, temporary immediate costs calculated on the basis of the budget that apply to the State administrative agencies same level plus the portion of funding to ensure the specific nature of the Democratic Party (not yet in the mode, standard, costs ...) as foreign spending, preparing and implementing resolutions, training officers, Convention level, publishing assistance, expenditures on personnel policy and the aging revolution...-expenses from the reserve funds the party budget: funding reserve was created in order to respond promptly to the sudden expenditures in implementing political tasks of the Party Central Committee, provinces, district nominating committees and equivalent. Reserve funding is formed by 5% of the total budget spent on regular browser of each level.
Budget estimates spending of each Commission level and subdivisions must show adequate revenues, according to the State budget of contents apply to Party authorities have asked suit additional expense due to the Party's specific financial Committee-the Central Administration issued after the Exchange with the Ministry of finance.

Before the Standing Committee grants approval, the financial authorities of the party in Exchange for State financial agency in the same level of ability to ensure funding for the party organ of the State budget at the same level. Budgeting the party after being granted standing Committee approved the State finance agency, the same level of synthesis, balance and report the competent authority according to the law.
Budgeting was granted the approval Committee shall report to the agency-level financial Committee.
b) estimation of funding XDCB by State budget directly invested outside the regular spending budget of the party: based on XDCB capital needs during the year, financial institutions Exchange Party, consistent with the plan and investment agency of the State to the level of the works will be included in the planning and distribution of capital XDCB level. The sequence, procedure and time planning of capital and capital allocation XDCB implementation in accordance with the regulations of the State.
c) estimation of funding scientific research and other funding sources estimation due to State budget directly allocated in addition to the regular expenditure budget of the party: the Party financial agencies based on research needs, implement the subject, based on the funding needs for the mirror entry program , retrain CBCNVC ... in estimating funding, financial agency and party bodies are entrusted to manage funds and implement the subject ... the Unified Exchange with State authorities about the extent of State funding allocated in the plan. The sequences, procedures, mode of spending done right the current rules of the State.
d) investment Expenditure for the business of the party: to be made on the basis of production-oriented business of the Democratic Party in each period under the general regime of the State.
4. Executive budget (Part of funding the party's often genera) 4.1. The party budget levels after the official announcement, the Agency granted financial allocation Planning Commission annual report service level and notify the Commission the estimation units directly under, the State finance agency submitted the same level.
4.2. financial authorities delegation level estimating quarterly budget, State financial agencies send the same level; State financial agencies allocate funds regularly (including reserve funds) for the financial authority granted the Commission by forms of pay according to the estimation. The State Treasury the responsibility to transfer funds on the orders of the State finance agency.
4.3. Based on the announced allocation of the budget of the agency-level financial Committee, unit level II estimation estimating quarterly budget (which divided the month).
Financial authorities granted the mandate review, examine the requests, browser and submit expenditure estimates the State Treasury where level II estimation units open accounts. The State Treasury the responsibility transfer funds each month, for level II estimation units as required by the financial institutions Commission level.
4.4. additional adjustments and estimates the budget year (if available): heads of party finances are adjusted in the tasks of approved budget levels to timely serve the activities of the party Commission level. The adjustment decision addressed to financial institutions in the State and the State Treasury the same level to make.
To make the political mission assigned, unscheduled if budgeting year was browsing and notice does not meet, the financial authorities of the party in Exchange for State financial agency in the same level of additional funding level the level of the Standing Committee and the competent State organs at the same level.
4.5. internal revenues of the party: the party fees, Revenue from these businesses, business units of the party, other revenues are managed, used according to the regulations of the party.
4.6. Management and use of reserve funds: with regard to the budget, the Financial Committee-TW Central Administration directly managing backup funding. Based on the level and nature of important requests, the standing of the political decisions or authorize a financial Manager-Central Administration decided to spend from the reserve funds.
For the Budget Committee, the District Committee, financial institutions directly managing Party funding. Based on the level and nature of important requests, the Standing Committee decided to level, heads of party financing made the genus from the reserve funds.
5. Accounting and budget-settlement 5.1. Budget: accounting-accounting; the system of accounts, bookkeeping, accounting report forms, niện degree in accounting made under current rules of the State.
-Some changes and additions to suit the particular nature of the budget by the Finance Committee on Party-Central Administration Regulations after the agreement with the Ministry of finance.
Last year's budget forecast of number-funding on account of the financial and budgeting unit Party levels was transferred the following year to spend on transfer by procedure regulations of the State.
5.2. budget settlement: periodically (quarter, year) financial authority granted the Commission the budget settlement browsing subdivisions; General, set up a budget settlement reports in the Standing Committee-level approval.
Financial settlement Party agency with State financial agency in the same level of funding in State budget account transferred to the budget of the party according to the index of the State budget.
6. report of the mode system to the party budget:-Party financial authority levels and subdivisions made unified regulating the States report, form reports estimate, settlement of the budget according to the regulations of the Board of Finance-Central Administration.
-Financial agency granted Parties make general report mode estimation, the party budget settlement, management and use of the property with the Nominating Committee, and submit financial agency superior Commission level periodically 3 month, 6 month, 1 year. Finance Committee-Central Administration General estimation, budget settlement in full of the party Politburo, report to the Politburo of the report before the Executive Board TW under party rules.
7. check the party financing:-the Committee responsible Committee level check check level of financial delegation granted under the financial authority and delegation levels at the same level as prescribed by the Charter Party. Violating the law in the financial and budget management, in addition to processing by the real image of party discipline, must be considered processed under the provisions of the law.
-Level financial authorities delegation superiors are responsible for inspection, guidance for financial institutions granted under Commission.
-The businesses of the parties outside the financial inspection of the examiners and financial institutions granted the delegation did bear the test, take control of the State authorities under current rules.
III-IMPLEMENTATION of Financial Committee-Central Administration of the same Ministry of finance is responsible for the study, standard construction costs in the budget process of the party Politburo Standing decision.
This circular effect since the 1998 budget.
The regulations previously issued contrary to this circular are repealed.