Circular No. 01/2002/TT-BTC guiding the Financial Disclosure Regulation on State Budget

CIRCULAR

Guidelines for the Regulation on Financial Transparency concerning State Budgets

Pursuant to Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister regarding the issuance of the Regulation on Financial Transparency for state budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions of citizens;

Pursuant to Decision No. 182/2001/QĐ-TTg dated November 20, 2001 of the Prime Minister regarding amendments and supplements to the Regulation on Financial Transparency for state budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions of citizens issued together with Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister;

The Ministry of Finance provides guidelines for implementing financial transparency concerning state budgets at all levels as follows:

I. FOR THE CONTENTS OF STATE BUDGET TRANSPARENCY ANNOUNCED BY THE MINISTER OF FINANCE:

1. Contents of transparency:

- Announce the detailed annual general budget statement and final accounts of the state budget that have been decided and approved by the National Assembly (according to Model No. 01/CKTC-NSNN attached).

- Announce the detailed annual revenue budget statement and final accounts of the state budget that have been decided and approved by the National Assembly (according to Model No. 02/CKTC-NSNN attached).

- Announce the detailed annual expenditure budget statement and final accounts of the state budget that have been decided and approved by the National Assembly (according to Model No. 03/CKTC-NSNN attached).

- Announce the detailed annual expenditure budget of central ministries and agencies that have been assigned by the competent authority; final accounts of these units that have been reviewed by the finance authority (according to Model No. 04/CKTC-NSNN attached).

- Announce the detailed annual expenditure budget and final accounts of the state budget for national programs and projects that have been decided by the competent authority and reviewed by the finance authority (according to Model No. 05/CKTC-NSNN attached).

- Announce the detailed annual revenue budget on the local level, local government expenditure, distribution ratio of revenue sources, supplementary amount from the central budget; expenditure of the state budget for national programs and projects from the central budget allocated to provinces and centrally-administered cities that have been assigned and approved (or reviewed by the finance authority) (according to Model No. 06/CKTC-NSNN attached).

2. Forms of transparency: The announcement of the above information shall be carried out through the issuance of publications (printed books) annually by the Ministry of Finance and sent to central ministries and agencies, provinces and centrally-administered cities allocated budgets, and other entities (if there is demand). Publish these information on the Ministry of Finance's website on the Internet.

3. Time of announcement: At the latest sixty days from the date the National Assembly passes the resolution on approving the budget estimate and finalizing the state budget.

II. FOR THE CONTENTS OF STATE BUDGET TRANSPARENCY ANNOUNCED BY THE PEOPLE'S COMMITTEES OF PROVINCES AND CENTRALLY-ADMINISTERED CITIES:
- Announce the detailed annual revenue budget statement and final accounts of the state budget on the local level and provincial revenue budget that have been decided and approved by the Provincial People's Council (according to Model No. 07/CKTC-NSĐP attached).

1. Contents of transparency:

- Announce the detailed annual expenditure budget statement and final accounts of the local government that have been decided and approved by the Provincial People's Council (according to Model No. 08/CKTC-NSĐP attached).

- Announce the detailed annual expenditure budget of provincial-level organs and units that have been assigned by the competent authority; final accounts of these units that have been reviewed by the finance authority (according to Model No. 09/CKTC-NSĐP attached).

- Announce the detailed annual revenue budget on the local level, district government expenditure, supplementary amount from the provincial budget for district budgets, total authorized funds (if any) of lower-level authorities that have been assigned and approved (or reviewed by the finance authority) (according to Model No. 10/CKTC-NSĐP attached).

2. Forms of announcement: The announcement of the above information shall be carried out through the issuance of publications (printed books) annually by the Office of the People's Committee (or the Office of the People's Council and People's Committee) of the province and sent to the Ministry of Finance, provincial-level organs and units, districts, towns, and cities under the province allocated budgets, and other entities (if there is demand).

3. Time of announcement: At the latest sixty days from the date the Provincial People's Council passes the resolution on approving the budget estimate and finalizing the annual budget.

III. FOR THE CONTENTS OF STATE BUDGET TRANSPARENCY ANNOUNCED BY

THE PEOPLE'S COMMITTEES OF COUNTIES, DISTRICTS, TOWNS, AND CITIES UNDER PROVINCES (COLLECTIVELY REFERRED TO AS
COUNTIES): - Announce the detailed annual revenue budget statement and final accounts of the state budget on the county level and county budget that have been decided and approved by the County People's Council (according to Model No. 11/CKTC-NSH attached).

1. Contents of transparency:

- Announce the detailed annual expenditure budget statement and final accounts of the county budget that have been decided and approved by the County People's Council (according to Model No. 12/CKTC-NSH attached).

- Announce the detailed annual expenditure budget of county-level organs and units that have been assigned by the competent authority; final accounts of these units that have been reviewed by the finance authority (according to Model No. 13/CKTC-NSH attached).

- Announce the detailed annual revenue budget statement and final accounts of the state budget on the local level, annual expenditure budget of communes, wards, and towns; supplementary amount from higher-level budgets, total authorized funds (if any) of lower-level authorities that have been assigned and approved (or reviewed by the finance authority) (according to Model No. 14/CKTC-NSH attached).

2. Forms of announcement: The announcement of the above information shall be carried out through the issuance of publications (printed books) annually by the Office of the County People's Committee and sent to the directly-managed provincial People's Committee, county-level organs and units, communes, wards, and towns under the county allocated budgets, and other entities (if there is demand).

3. Time of announcement: At the latest sixty days from the date the County People's Council passes the resolution on approving the budget estimate and finalizing the annual budget.

3. The time for public announcement: Not later than sixty days from the date the People's Council of the district issues a resolution on the annual budget estimate decision and the approval of the final accounts of the state budget.

IV. REGARDING THE PUBLIC DISCLOSURE OF THE BUDGET AND OTHER FINANCIAL ACTIVITIES ANNOUNCED BY THE PEOPLE'S COMMITTEE OF THE COMMUNE, WARD, OR MARKET TOWN (COLLECTIVELY REFERRED TO AS "COMMUNE"):
- Publicly disclose in detail the annual budget estimates and final accounts of commune revenue that have been decided and approved by the Commune People's Council (in accordance with Form No. 15/CKTC-NSX attached).
- Publicly disclose in detail the annual budget estimates and final accounts of commune expenditure that have been decided and approved by the Commune People's Council (in accordance with Form No. 16/CKTC-NSX attached).

1. Contents of transparency:

- Publicly disclose in detail the annual plans and results of other financial activities of the commune (in accordance with Form No. 17/CKTC-NSX attached).

2. Method of public disclosure: send to the directly managing People's Committee of the district, publicly post at the office of the Commune People's Committee, and announce during the regular sessions of the Commune People's Council.

3. Time for public disclosure: no later than fifteen days from the date the Commune People's Council issues a resolution on the approval of the budget estimate and the approval of the final account of the budget and other financial activities.

V. INSPECTION AND HANDLING OF VIOLATIONS:

1. The finance agency shall take the lead in coordinating with relevant state management agencies to inspect the implementation; organizations, mass organizations, social organizations, and the people shall supervise the implementation of the provisions of this Circular.

2. Organizations and individuals who fail to comply with the provisions of this Circular shall be subject to disciplinary action or criminal responsibility追究根据违法行为的性质和程度。

1. The public disclosure of the budget in accordance with the above regulations shall apply to the final accounts of the state budget for the year 2000 and the budget estimates for the year 2002 onwards.

2. When the Chairman of the People's Committee at a lower level announces the annual budget information of their level according to the provisions of this Circular, they shall be responsible for reporting the results of the public disclosure to the Chairman of the directly superior People's Committee, the Chairman of the People's Committee of the province or centrally-administered city shall be responsible for reporting to the Minister of Finance the results of the annual public disclosure of the local budget so that the Ministry of Finance can compile and evaluate the report to submit to the Prime Minister.

VI/ IMPLEMENTATION ORGANIZATION:

3. This Circular replaces Circular No. 188/1998/TT-BTC dated December 30, 1998, issued by the Ministry of Finance, guiding the financial transparency system regarding the state budget.

4. The finance agencies at all levels shall assist the Chairmen of the People's Committees at the same level in effectively implementing the public disclosure of the state budget in accordance with this Circular.

3. This Circular replaces Circular No. 188/1998/TT-BTC dated December 30, 1998, of the Ministry of Finance guiding the financial transparency regulations concerning the state budget.

4. Financial agencies at all levels shall be responsible for assisting the Chairman of the People's Committee at the same level in effectively implementing the public disclosure of the state budget as prescribed in this Circular.