Decision No. 09/2007/QD-BLDTBXH stipulates the models of various types of accounting vouchers, accounting accounts, accounting books, and financial reports to be added to the Accounting System for Administrative and Public Institutions applicable to state budget accounting for implementing policies towards persons with meritorious services in revolutionary activities under the management of the Ministry of Labor, Invalids, and Social Affairs.
适用范围
Budgetary units at all levels and related units managing the central government budget for implementing policies towards persons with meritorious services in revolutionary activities under the management of the Ministry of Labor, Invalids, and Social Affairs.
要点
- This Decision applies to budgetary units at all levels and related units managing the central government budget for implementing policies towards persons with meritorious services in revolutionary activities under the management of the Ministry of Labor, Invalids, and Social Affairs.
- This Decision revokes Decision No. 1683/2002/QD-BLDTBXH of the Minister of Labor, Invalids, and Social Affairs on issuing additional accounting vouchers, accounting accounts, accounting books, and financial reports.
- This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
- The Planning and Finance Department shall take the lead and coordinate with the Martyrs and Persons with Meritorious Services Bureau to guide the implementation of this Decision.
- The Minister of Labor, Invalids, and Social Affairs is responsible for enforcing this Decision.
🌐 本文件的社会影响
- Positive impact includes standardizing the accounting process, which will help budgetary units manage the central government budget for implementing policies towards persons with meritorious services in revolutionary activities more effectively.
- Negative impact includes the abolition of the previous Decision, requiring time for units to adapt and adjust.
❓ 常见问题
To whom does this Decision apply?
This Decision applies to budgetary units at all levels and related units managing the central government budget for implementing policies towards persons with meritorious services in revolutionary activities under the management of the Ministry of Labor, Invalids, and Social Affairs.
When does this Decision take effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Is it necessary to implement new accounting procedures?
The entities subject to this Decision will be guided to follow the supplementary models of accounting vouchers, accounting accounts, accounting books, and financial reports incorporated into the Accounting System for Administrative and Public Institutions.
Which Decision is revoked by this Decision?
This Decision revokes Decision No. 1683/2002/QD-BLDTBXH of the Minister of Labor, Invalids, and Social Affairs on issuing additional accounting vouchers, accounting accounts, accounting books, and financial reports.
Who is responsible for enforcing this Decision?
The Minister of Labor, Invalids, and Social Affairs is responsible for enforcing this Decision.
全文
Pursuant to …;
Regarding the issuance of additional templates for various types of documents, accounting accounts, accounting books, financial reports to be included in the administrative and public institution accounting system according to Decision No. 19 TC/QD/CĐKT dated March 30, 2006 of the Minister of Finance, applicable to central budget accounting implementing policies for persons who have rendered meritorious services to the revolution under the management of the Ministry of Labour, Invalids and Social Affairs
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THE MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003 of the National Assembly of the Socialist Republic of Vietnam;
Pursuant to the Ordinance on Preferential Treatment for Persons Who Have Rendered Meritorious Services to the Revolution No. 26/2005/PL-UBTVQHH11 dated June 29, 2005 of the Standing Committee of the National Assembly;
Pursuant to the Government Decree No. 29/2003/NĐ-CP dated March 31, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Labour, Invalids and Social Affairs;
Pursuant to the Joint Circular No. 84/2005/TTLT/BTC-BLDTBXH dated September 23, 2005 of the Ministry of Finance and the Ministry of Labour, Invalids and Social Affairs on guiding the disbursement and management of funds to implement policies for persons who have rendered meritorious services to the revolution under the management of the Ministry of Labour, Invalids and Social Affairs;
Pursuant to the Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance on issuing the Administrative and Public Institution Accounting System;
After receiving the approval of the Ministry of Finance in Circular No. 16040/BTC-CĐKT dated December 19, 2006 regarding the supplementation of documents, accounting accounts, and financial reports for the Ministry of Labour, Invalids and Social Affairs, and based on the proposal of the Director of the Department of Planning and Finance.
DECISION:
Article 1. Issuing additional templates for various types of documents, accounting accounts, accounting books, and financial reports to be included in the Administrative and Public Institution Accounting System issued according to Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance, applicable to central budget accounting implementing policies for persons who have rendered meritorious services to the revolution under the management of the Ministry of Labour, Invalids and Social Affairs.
Article 2. The documents, accounts, accounting books, and financial reports issued according to this Decision shall be uniformly applied to budgetary units at all levels and related units managing the central budget implementing policies for persons who have rendered meritorious services to the revolution under the management of the Ministry of Labour, Invalids and Social Affairs.
Article 3. Entrusting the Department of Planning and Finance to take the lead and coordinate with the Directorate of Martyrs and Persons Who Have Rendered Meritorious Services to guide the implementation of this Decision.
Article 4. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Abolishing Decision No. 1683/2002/QD-BLDTBXH dated December 31, 2002 of the Minister of Labour, Invalids and Social Affairs on issuing additional templates for documents, accounting accounts, accounting books, and financial reports to be included in the Administrative and Public Institution Accounting System issued according to Circular No. 999 TC/QD/CĐKT dated November 2, 1996 of the Minister of Finance, applicable to accounting for the payment of preferential allowances to persons who have rendered meritorious services and central budget delegated funds.
Article 5. The Head of the Office of the Ministry, the Director of the Department of Planning and Finance, the Director of the Directorate of Martyrs and Persons Who Have Rendered Meritorious Services, the Directors of the Departments of Labour, Invalids and Social Affairs of provinces and centrally-administered cities, and the heads of related units are responsible for enforcing this Decision./.
DEPUTY MINISTER
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