Decision No. 03-TC/TDT promulgates the Accounting System for Budgetary Units applicable to all central and local administrative agencies and public institutions, effective from January 1, 1973. Previous regulations on accounting for budgetary units are abolished.
적용 범위
All central and local administrative agencies and public institutions
핵심 사항
- Central and local administrative agencies and public institutions → shall apply the Accounting System for Budgetary Units issued together with this decision.
- This system shall be implemented from January 1, 1973. However, those agencies and units that have been thoroughly prepared according to Circular No. 159-TC/TDT dated November 22, 1971, of the Ministry of Finance shall implement it from the beginning of 1972.
- Regulations on accounting for budgetary units previously issued by the Ministry of Finance that conflict with this decision are abolished.
🌐 이 문서의 사회적 영향
- To create a unified accounting system for agencies and public institutions, enhancing financial management.
❓ 자주 묻는 질문
When does the Accounting System for Budgetary Units take effect?
This system shall be implemented from January 1, 1973. However, those agencies and units that have been thoroughly prepared according to Circular No. 159-TC/TDT dated November 22, 1971, of the Ministry of Finance shall implement it from the beginning of 1972.
Are previous regulations on accounting for budgetary units still in effect?
Regulations on accounting for budgetary units previously issued by the Ministry of Finance that conflict with this decision are abolished.
전문
HA NOI, March 30, 1972
Pursuant to …;
ISSUING THE ACCOUNTING REGIME FOR BUDGETARY UNITS
________________________
THE MINISTER OF FINANCE
BASED ON Decree No. 197-CP dated November 7, 1961, stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
BASED ON the State Accounting Organization Charter issued together with Decree No. 175-CP dated October 28, 1961,
Pursuant to …;
Clause 4 of Article 6- NOW ISSUES the Accounting Regime for Budgetary Units attached to this Decision, applicable to all central and local administrative agencies and public institutions.
Article 2.- THIS REGIME SHALL BE ENFORCED FROM January 1, 1973. Notwithstanding, agencies and units that have been adequately prepared according to Circular No. 159-TC/TDT dated November 22, 1971 of the Ministry of Finance shall enforce it from the beginning of 1972.
Article 3. - ALL PREVIOUS ACCOUNTING REGIMES FOR BUDGETARY UNITS ISSUED BY THE MINISTRY OF FINANCE THAT CONTRADICT THIS DECISION ARE ABROGATED.
Article 4.- THE SECRETARY OF THE OFFICE AND THE HEADS OF THE GENERAL BUDGET DEPARTMENT ARE RESPONSIBLE FOR IMPLEMENTING THIS DECISION.
DEPUTY MINISTER
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