Decision No. 103/2007/QD-BTC issues the list of program, target, and national project codes for the 2006-2010 period to be applied in budget accounting. This decision shall take effect fifteen days from the date of publication in the Official Gazette.
Các điểm cốt lõi
- The Ministry of Finance → issues the list of program, target, and national project codes for the 2006-2010 period to be applied in budget accounting
- Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, and People's Committees of provinces and centrally governed cities → are responsible for directing, implementing, and guiding the implementation of this Decision
- Decisions No. 25/2006/QD-BTC of the Ministry of Finance that contradict the provisions of this Decision are hereby abolished
- Budget revenues and expenditures under programs, targets, and national projects for the 2006-2010 period shall be accounted for according to the national program, target, and project codes as set out in Appendix No. 01 attached to this Decision
- Accounting according to Type and Item shall be implemented in accordance with the guidance provided in Appendix No. 2 attached to this Decision
🌐 Tác động xã hội từ văn bản này
- Positive impact: Ensuring consistency and accuracy in the accounting of national programs, targets, and projects in the budget
- Negative impact: May cause difficulties for implementation by units unfamiliar with the new regulations
❓ Câu hỏi thường gặp
When does this Decision come into effect?
This Decision takes effect fifteen days from the date of publication in the Official Gazette.
How are previous national program, target, and project codes abolished?
National program, target, and project codes and guidance on accounting for Type and Item issued in Decision No. 25/2006/QD-BTC of the Ministry of Finance that contradict the provisions of this Decision are hereby abolished.
What actions must units take to implement this Decision?
Ministries, ministerial-level agencies, government agencies, central agencies of mass organizations, and People's Committees of provinces and centrally governed cities are responsible for directing, implementing, and guiding subordinate units to implement this Decision.
Under which programs are budget revenues and expenditures subject to the new regulations?
Budget revenues and expenditures under programs, targets, and national projects for the 2006-2010 period shall be accounted for according to the national program, target, and project codes as set out in Appendix No. 01 attached to this Decision.
From which fiscal year does this Decision apply?
This Decision applies from the 2008 fiscal year.
Toàn văn
Pursuant to …;
Regarding the issuance of the Catalogue of Program Codes, Objectives
and National Projects for the 2006-2010 period
_____________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law dated December 16, 2002;
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;
Pursuant to Decision No. 07/2006/QĐ-TTg dated January 10, 2006 of the Prime Minister approving the Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority Areas and Mountainous Regions for the 2006-2010 period; Circular Joint No. 676/2006/TTLT-UBDT-KHĐT-TC-XD-NNPTNT dated August 8, 2006 of the Joint Committee of the State Committee for Ethnic Minorities and Religion - Ministry of Planning and Investment - Ministry of Finance - Ministry of Construction - Ministry of Agriculture and Rural Development guiding the implementation of the Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority Areas and Mountainous Regions for the 2006-2010 period;
Pursuant to Decision No. 20/2007/QĐ-TTg dated February 5, 2007 of the Prime Minister approving the National Target Program on Poverty Reduction for the 2006-2010 period; Circular Joint No. 102/2007/TTLT-BTC-BLĐTBXH dated August 20, 2007 of the Joint Ministries of Finance and Labor, Invalids and Social Affairs guiding the financial management mechanism for certain projects under the National Target Program on Poverty Reduction;
Pursuant to Decision No. 101/2007/QĐ-TTg dated July 6, 2007 of the Prime Minister approving the National Target Program on Employment until 2010;
Pursuant to Decision No. 108/2007/QĐ-TTg dated July 17, 2007 of the Prime Minister approving the National Target Program on Preventing and Controlling Certain Social Diseases, Dangerous Epidemics, and HIV/AIDS for the 2006-2010 period;
Pursuant to Decision No. 125/2007/QĐ-TTg dated July 31, 2007 of the Prime Minister approving the National Target Program on Culture for the 2006-2010 period;
Pursuant to Decision No. 149/2007/QĐ-TTg dated September 10, 2007 of the Prime Minister approving the National Target Program on Food Safety for the 2006-2010 period;
Pursuant to Decision No. 156/2007/QĐ-TTg dated September 25, 2007 of the Prime Minister approving the National Target Program on Preventing and Controlling Drugs until 2010;
Pursuant to Decision No. 170/2007/QĐ-TTg dated November 8, 2007 of the Prime Minister approving the National Target Program on Population and Family Planning for the 2006-2010 period.
Considering the proposal of the Director of the State Budget Department.
DECISION:
Article 1. Issuing the Catalogue of Program Codes, Objective Codes, and National Project Codes for the 2006-2010 period according to Appendix No. 01 attached to this Decision and applying from the 2008 budget year. All revenues and expenditures from the state budget (including development investment and regular expenditures) under the programs, objectives, and national projects for the 2006-2010 period shall be recorded according to the program, objective, and national project codes in Appendix No. 01 attached to this Decision and in accordance with the provisions of the State Budget Manual; specifically regarding recording by Type and Item, guidance is provided in Appendix No. 2 attached to this Decision.
Article 2. This Decision takes effect 15 days after its publication in the Official Gazette. All program codes, objective codes, national project codes, and guidance on recording by Type and Item issued in Decision No. 25/2006/QĐ-BTC dated April 11, 2006 of the Ministry of Finance that conflict with the provisions of this Decision are hereby abolished.
Article 3. The Ministries, ministerial-level agencies, government agencies, central-level mass organizations, and People's Committees of provinces and centrally-administered cities are 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 Ministry’s Office, and the Heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
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