Decision No. 01/2006/QD-BTC On Amending and Supplementing the State Budget Classification System

Pursuant to …;

Regarding the supplementation and amendment of the State Budget Classification System

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THE MINISTER OF FINANCE

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to Decree No. 81/CP dated November 23, 1995 and Decree No. 116/2004/NĐ-CP dated April 23, 2004 of the Government detailing and guiding the implementation of certain provisions of the Labor Code concerning disabled workers; Decree No. 134/2004/NĐ-CP dated June 9, 2004 of the Government on encouraging the development of rural industry;

Pursuant to Decree No. 121/2005/NĐ-CP dated September 30, 2005 of the Government detailing and guiding the implementation of certain provisions of the Law on Competition and Rewards and the Law Amending and Supplementing Certain Provisions of the Law on Competition and Rewards;

Pursuant to Decision No. 81/2005/QĐ-TTg dated April 18, 2005 of the Prime Minister on policies supporting short-term vocational training for rural laborers;

Pursuant to Decision No. 267/2005/QĐ-TTg dated October 31, 2005 of the Prime Minister on policies for vocational training for boarding ethnic minority students;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the State Budget Department;

Pursuant to …;

Article 1. Amend and supplement some Clauses, Sections, and Subsections of the State Budget Classification System issued with the Decision of the Minister of Finance No. 280 TC/QĐ/NSNN dated April 15, 1997 on issuing the State Budget Classification System, No. 148/2002/QĐ-BTC dated December 6, 2002 on issuing the code number directory of Sections and Subsections of fees and charges of the State Budget Classification System, No. 156/2002/QĐ-BTC dated December 20, 2002, No. 26/2004/QĐ-BTC dated March 18, 2004, No. 23/2005/QĐ-BTC dated April 15, 2005, No. 70/2005/QĐ-BTC dated October 19, 2005 on supplementing and amending the State Budget Classification System; Circulars of the Ministry of Finance guiding, supplementing, and amending the State Budget Classification System No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, and No. 67/2001/TT-BTC dated August 22, 2001 as follows:

1. Supplement Clause of Category 04 (Processing Industry) as follows:

Clause 56: Promotional activities for industry.

Clause 56: To be used for accounting of budget revenues and expenditures for promotional activities for industry as prescribed in Decree No. 134/2004/NĐ-CP dated June 9, 2004 of the Government on encouraging the development of rural industry.

2. Supplement Subsection of the following Sections:

2.1. Amend and supplement Subsection of Section 140 (Support and Employment Resolution Expenses) as follows:

- Subsection 08: Short-term vocational training support expenses for rural laborers;

- Subsection 09: Vocational training and employment support expenses for disabled workers;

- Subsection 02: Amended to read: Employment resolution support for war invalids;

- Subsection 10: Expenses for implementing the policy of vocational training for boarding ethnic minority students as prescribed in Decision No. 267/2005/QĐ-TTg dated October 31, 2005 of the Prime Minister.

2.2. Supplement Subsection of Section 153 (Support Funds):

Subsection 10: Supplementary Employment Fund for Disabled Workers.

2.3. Supplement Subsection of Section 134 (Other Expenses):

Subsection 26: Expenses for establishing reward funds as prescribed in Decree No. 121/2005/NĐ-CP dated September 30, 2005 of the Government.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette. Any provisions contrary to the provisions of this Decision shall not be enforceable.

Any state budget revenues and expenditures from January 1, 2006 to the date this Decision takes effect that have been accounted for inconsistently with the provisions of Article 1 of this Decision shall be adjusted according to the provisions of this Decision.

Article 3. Ministries, ministerial-level agencies, central-level agencies, and People's Committees of provinces and centrally-administered cities shall be responsible for directing, implementing, and guiding subordinate units to implement this Decision.

Article 4. The Director of the State Budget Department, the Head of the Office of the Ministry of Finance, and the Heads of units under the Ministry of Finance shall be responsible for guiding and organizing the implementation of this Decision./.