Circular No. 123/2014/TT-BTC guiding the operation and exploitation of the State Budget Management and Treasury Information System (TABMIS).

 

CIRCULAR

Guidelines for organizing the operation and exploitation of the Budget Management and Treasury Information System (TABMIS)Management of State Budget and Treasury (TABMIS)

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

Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Information Technology No. 67/2006/QH11 dated June 29, 2006;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the field of state accounting;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 108/2009/QĐ-TTg dated August 26, 2009 of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

At the proposal of the Director General of the State Treasury,

The Minister of Finance issues this Circular guiding the organization of operation and exploitation of the Budget Management and Treasury Information System (TABMIS), as follows:

PART I
GENERAL PROVISIONS

Article 1. Scope of Application

This Circular guides the organization of operation and exploitation, and ensures the conditions for the operation and exploitation of TABMIS.

Article 2. Explanation of terms

1. TABMIS Production Environment: Is a set of components of the system located at the State Treasury (ST), including: application software, database management system (DBMS), system information data, business information data, and technical infrastructure (application server system, DBMS server, backup and data storage system),... to ensure the operation and exploitation activities of TABMIS, serving daily operational activities of units participating in the operation and exploitation of TABMIS.

2. TABMIS Backup Environment: Is a set of components of the system located at the Ministry of Finance, including: application software, DBMS, system information data, business information data, and technical infrastructure (application server system, DBMS server, backup and data storage system),... to provide backup to ensure the operation and exploitation activities of TABMIS in case the TABMIS production environment encounters a malfunction and cannot operate.

3. Non-production Environment: Are environments serving training, testing, development, and upgrading of TABMIS, not belonging to the production and backup environments of TABMIS.

4. TABMIS Data Warehouse (DW): Is an independent data warehouse operated concurrently with the TABMIS production environment, used to exploit reports for units operating TABMIS (in addition to direct exploitation on the TABMIS production environment). Data on DW is synchronized daily from the TABMIS production environment, including: beginning-of-month balances of January of each year; transaction updates of account combinations according to their effective date and meeting the requirements for report exploitation according to 12 segments of accounting account combinations.

Article 3. Members Participating in TABMIS

Members participating in TABMIS are units participating in and organizations implementing operations, exploitation, and ensuring the conditions for the operation of TABMIS, including:

d) Primary budget units and intermediate budget units (intermediate units between primary budget units and budget users) authorized by higher-level units within the central and local budgets to allocate and assign budgets through the system.

Units managing the operation and exploitation of TABMIS are the Department of Information Technology and Financial Statistics and the State Treasury, responsible for supervising and coordinating the implementation of management and operation of TABMIS.

3. User Support Unit

The user support unit is the unit in charge of receiving requests and supporting users in resolving issues arising during the exploitation and operation of the system.

At the central level, the support unit is located at the State Treasury, ensuring nationwide support activities for users to resolve issues arising during the exploitation and operation of the system.

At the provincial level, the support unit is assigned specifically by the Director of the State Treasury and the Director of the Provincial Department of Finance, ensuring support activities for users in the locality to resolve issues arising during the operation and exploitation of the system.

4. Other Related Units

These are budget users, project sponsors, and other units conducting transactions with the State Treasury.

Units under the Ministry of Finance and provincial and district financial agencies shall be responsible for:

1. Units under and subordinate to the Ministry of Finance shall be responsible for drafting and submitting to the Minister of Finance legal documents serving the operation and exploitation of the system; reporting to competent state agencies to decide management and operational plans for the State Budget within their scope of responsibility in accordance with the conditions of operation and exploitation on TABMIS; guiding and coordinating with relevant units at the same budget level to organize implementation;

2. Based on the decision to allocate the budget, the decision to adjust the budget implementation, they shall carry out the entry, approval, and adjustment of the budgets of units within their management scope according to the provisions of the State Accounting System applicable to TABMIS and business procedures. The heads of units under financial agencies shall be responsible for organizing, directing, and implementing in accordance with regulations to ensure that the entire allocated budget is timely entered into the system down to each budget unit, project owner, and state budget user;

3. Implement the entry of Payment Orders according to the system's procedures in accordance with the provisions of the State Accounting System applicable to TABMIS and business procedures, ensuring that the budget control process through Payment Orders and reporting data is timely, complete, and accurate;

4. Implement the closing and end-of-period processing procedures on TABMIS within the responsibilities of financial agencies in accordance with the guidance of the Ministry of Finance and the State Treasury regarding activities such as reviewing, handling pending transactions, closing, and annual settlement of the budget;

5. Implement the procedures for issuing, managing, and using login accounts for TABMIS in accordance with regulations;

6. Directly query account balances of units related to the budget, exploit information and reports on budget revenue and expenditure according to authority and management requirements, and submit them to competent authorities;

7. Implement other procedures on the system as required by business operations and specific guidance from the Ministry of Finance and the State Treasury;

8. Organize the preservation, storage, and destruction of accounting records in accordance with regulations;

9. Closely coordinate with related units to handle issues arising during the implementation of system procedures and assigned tasks;

State Treasuries and provincial and district State Treasuries shall be responsible for:

1. The State Treasury shall be responsible for drafting and submitting to the Minister of Finance guidelines for state accounting applicable to TABMIS; Operation Regulations for the management and operation of TABMIS; Provisions on the issuance, management, and use of login accounts for TABMIS; issuing guidelines for state accounting applicable to TABMIS and system operation and management guidelines authorized by the Minister of Finance;

2. Carry out the entry and allocation of budgets of intermediate budget units to budget users according to the budget allocation procedure from intermediate units to budget users;

4. Based on the budget provided by financial agencies, budget units, or State Treasuries entered into TABMIS, implement control, payment to beneficiary units, and accounting entries on TABMIS in accordance with the State Accounting System applicable to TABMIS. In cases where financial agencies fail to timely enter the budget into the system, temporarily allocate and cancel temporary allocations according to the guidance of competent state authorities;

5. Exploit information and report data on the system according to authority to provide for financial agencies and report to competent authorities as prescribed by law;

7. Implement the closing and end-of-period processing procedures on TABMIS within the responsibilities of the State Treasury in accordance with the guidance of the Ministry of Finance regarding activities such as reviewing, handling pending transactions, closing, and annual settlement of the budget;

8. Organize the implementation, support, and guide affiliated units to implement procedures for issuing, managing, and using login accounts for TABMIS in accordance with regulations;

9. Serve as the point of contact for receiving and supporting users during the operation and exploitation of TABMIS in accordance with the Ministry of Finance's regulations. Coordinate with peer financial agencies and related units to ensure the effectiveness of user support work;

10. Carry out activities to establish information and data to ensure system operation; manage the operation of the TABMIS production environment and non-production environments to ensure system security during operation;

11. Reconcile data with units transacting with the State Treasury as prescribed;

12. Organize the preservation, storage, and destruction of related documents in accordance with regulations;

13. Closely coordinate with affiliated units related to handle issues arising during the implementation of system procedures;

14. Organize training related to system operation and exploitation according to the plan approved by the Ministry of Finance;

15. Implement other procedures on the system as required by business operations and guidance from the Ministry of Finance and the State Treasury;

Article 6. Responsibilities of Budgetary Units

Primary budgetary units and intermediate budgetary units participating directly or indirectly in TABMIS shall be responsible for:

1. Entering the budget into TABMIS (for units participating directly) or providing budget data to the same-level financial authority (in cases where they have not participated directly in TABMIS) in accordance with specific guidelines issued by the Ministry of Finance and the State Treasury;

2. Querying reports according to the authority granted by the Ministry of Finance (for units participating directly);

3. Matching data with the State Treasury as prescribed;

4. Performing other activities in accordance with guidelines issued by the Ministry of Finance and the State Treasury.

Article 7. Principles for Entering the Budget and Payment Orders

1. Ensuring timely entry within the specified deadlines for each specific case as stipulated in this Circular;

2. Ensuring complete entry based on the budget allocation documents from the competent authority. Units may not arbitrarily divide the amount stated in the budget allocation documents to enter multiple times at different periods;

3. The entry of payment orders must ensure accuracy in content and accounting accounts as prescribed. In cases where accounting entries are made into non-budget control accounts for non-budgetary expenditure tasks that do not require entry into TABMIS, such actions must be regulated in the Regulation on the Division of Responsibilities for Entering the Budget for the Central Government Budget (CGB) or Local Government Budget (LGB).

Chapter II
SPECIFIC PROVISIONS

Article 8. Content of Work Operations, Exploitation, and Conditions for Ensuring Operations and Exploitation of Units under the Ministry of Finance

1. Department of State Budget

a) Studying, building, submitting to the Minister of Finance, and guiding the implementation of contents related to management mechanisms and state budget operations; organizing the preparation, execution, and settlement of the state budget; handling end-of-year budgets, establishing and reporting annual state budget settlements under TABMIS operation conditions as stipulated in guiding documents implementing the Law on State Budget;

b) Taking the lead in formulating support plans and guiding units participating in TABMIS operations regarding state budget management mechanisms under TABMIS operation conditions;

c) Submitting to the Minister of Finance for issuance of the Regulation on the Division of Responsibilities for Units Implementing the Entry of the Budget and Payment Orders for the CGB annually into TABMIS according to specific expenditure tasks;

d) Based on the responsibilities outlined in the Regulation on the Division of Responsibilities for Units Implementing the Entry of the Budget and Payment Orders for the CGB annually into TABMIS; based on budget allocation documents, provisional allocations, advances, and prepayments, directly implementing the procedures for entering and approving zero-level budgets, first-level advance budgets, zero-to-first-level budget allocations, and zero-to-fourth-level budget allocations; Procedures for entering and approving payment orders for the CGB according to the accounting methods prescribed in Circular No. 08/2013/TT-BTC dated January 10, 2013, of the Minister of Finance on guiding national accounting for TABMIS and implementation guidance documents;

The deadline for entering and approving the budget shall not exceed seven working days from the date of receipt of the budget allocation document;

For additional allocations and adjustments according to the decision of the competent authority, it shall not exceed three working days;

The deadline for entering and approving payment orders shall not exceed three working days from the date of signing the payment order. The entry of payment orders must be accurate according to the prescribed accounting account to control the budget;

e) Directly entering the transfer expenditure budget (including advance budget) of the CGB for provincial budgets according to the assigned plan; monitoring and directing provincial financial authorities to ensure the withdrawal of transfer expenditure budgets in accordance with regulations;

The deadline for entering and approving shall not exceed five working days from the date of receipt of the budget allocation document, and for additional allocations and adjustments, it shall not exceed three working days;

f) Taking the lead in coordinating with relevant units to review and ensure the correct matching of entered budget figures and payment orders; examining and formulating solutions according to the prescribed schedule for remaining budget figures at the end of the period;

Implementing the closing process and end-of-period processing on TABMIS according to the responsibilities of the Department of State Budget as stipulated in guidance documents on reviewing, handling pending transactions, closing, and annual budget settlement;

g) Directly exploiting information and reports on the CGB according to authority to report to the Ministry of Finance leadership for managing and operating the CGB;

Directly querying account balances of units related to the budget under the CGB to serve budget management and operation;

h) Receiving reports on state budget revenue and expenditure as stipulated in Circular No. 08/2013/TT-BTC provided by the State Treasury;

i) Organizing the preservation, storage, and destruction of related documents as prescribed;

j) Implementing regulations on the issuance, management, and use of TABMIS login accounts as prescribed in the Regulation on Issuance, Management, and Use of TABMIS Login Accounts;

k) Taking the lead in coordinating with relevant units to handle issues arising from the state budget process under TABMIS implementation conditions, promptly reporting to the Ministry of Finance when necessary to formulate solutions;

a) Coordinating with units to study, submit to the Minister of Finance, and guide the implementation of contents related to management mechanisms and state budget operations; organizing the preparation, execution, and settlement of the state budget; handling end-of-year budgets, establishing and reporting annual state budget settlements for regular expenses under TABMIS operation conditions as stipulated in guiding documents implementing the Law on State Budget;

b) For regular expenses under the CGB, implementing the procedures for entering and approving budgets for units based on the responsibilities outlined in the Regulation on the Division of Responsibilities for Units Implementing the Entry of Regular Expenses Budgets for the CGB annually into TABMIS according to the accounting methods prescribed in Circular No. 08/2013/TT-BTC and implementation guidance documents;

The deadline for entering and approving the budget shall not exceed seven working days from the date of receipt of the document assigning the budget (for officially assigned annual budgets).

For additional allocations and adjustments according to the decision of the competent authority, it shall not exceed three working days;

The deadline for approving budgets entered by other units shall not exceed two working days after such units have completed their tasks on the system.

c) Taking the lead in coordinating with relevant units to review and ensure the correct matching of entered regular expense budgets; examining and formulating solutions according to the prescribed schedule for remaining regular expense budgets at the end of the period;

Implement the process of closing the books and end-of-period processing on TABMIS in accordance with the responsibilities of the Department of State Budget Financial Affairs as specified in guiding documents regarding review, handling of pending transactions, closing the books, and annual settlement of the state budget.

d) Directly exploiting information and reports on regular expenses of the CGB according to authority to serve management requirements or report to the Ministry of Finance leadership for managing and operating the CGB;

Directly query the balance of regular expenditure accounts of units related to the state budget within the central budget.

e) Organize the implementation of storage, archiving, and destruction of related documents in accordance with regulations.

f) Implement provisions on issuance, management, and use of TABMIS login accounts as stipulated in the Regulation on Issuance, Management, and Use of TABMIS Login Accounts.

g) Take the lead in coordinating with relevant units to address issues arising from regular expenditures under the deployment of TABMIS; promptly report to the Ministry of Finance for appropriate solutions when necessary.

3. Investment Department

a) Coordinate with relevant units to study and submit to the Minister of Finance for approval and guide the organization to implement contents concerning the mechanism of state budget management and operation; organize the preparation, execution, and settlement of the state budget; handle the final year's budget, prepare and report annual settlement of the state budget for investment-related expenses as stipulated in guiding documents implementing the Law on State Budget.

b) For investment expenses within the central budget, implement the process of entering and approving budgets for units based on tasks outlined in the Regulation on Allocation of Responsibilities for Units Entering Annual Central Budget Expenditure Estimates into TABMIS according to the accounting method prescribed in Circular No. 08/2013/TT-BTC and other implementing guidance documents.

The deadline for entering and approving the budget shall not exceed seven working days from the date of receipt of the document assigning the budget (for officially assigned annual budgets).

In cases of supplementary allocation and adjustment pursuant to decisions of competent authorities, it shall not exceed three working days (including adjustments);

The deadline for approving budgets entered by other units shall not exceed two working days after such units have completed their tasks on the system.

c) Take the lead in coordinating with relevant units to review and ensure that the entered investment expenditure estimates match accurately; examine and propose appropriate solutions within the prescribed time limit for remaining investment expenditure estimates at the end of the period.

Implement the process of closing the books and end-of-period processing on TABMIS in accordance with the responsibilities of the Investment Department as specified in guiding documents regarding review, handling of pending transactions, closing the books, and annual settlement of the state budget.

d) Directly exploit information and reports on central budget investment expenditures according to authorized powers to serve management requirements or report to the Ministry of Finance leadership to serve management and operation of the central budget.

Directly query the balance of investment expenditure accounts of units related to the state budget and projects within the central budget.

e) Organize the implementation of storage, archiving, and destruction of related documents in accordance with regulations.

f) Implement provisions on issuance, management, and use of TABMIS login accounts as stipulated in the Regulation on Issuance, Management, and Use of TABMIS Login Accounts.

g) Take the lead in coordinating with relevant units to address issues arising from investment expenditures under the deployment of TABMIS; promptly report to the Ministry of Finance for appropriate solutions when necessary.

4. Other specialized financial departments

a) Coordinate with relevant units to study and submit to the Minister of Finance for approval and guide the organization to implement contents concerning the mechanism of state budget management and operation; organize the preparation, execution, and settlement of the state budget; handle the final year's budget, prepare and report annual settlement of the state budget for state budget-related expenses within the scope of unit management as stipulated in guiding documents implementing the Law on State Budget.

b) For expenses within the scope of unit management, implement the process of entering and approving budgets for units, payment orders (if any), based on tasks outlined in the Regulation on Allocation of Responsibilities for Units Entering Annual Central Budget Expenditure Estimates into TABMIS according to the accounting method prescribed in Circular No. 08/2013/TT-BTC and other implementing guidance documents.

The deadline for entering and approving the budget shall not exceed seven working days from the date of receipt of the document assigning the budget.

For additional allocations and adjustments according to the decision of the competent authority, it shall not exceed three working days;

The deadline for approving budgets entered by other units shall not exceed two working days after such units have completed their tasks on the system.

c) Coordinate with relevant units to review and ensure that the managed budget estimates match accurately; examine and propose appropriate solutions within the prescribed schedule for remaining budget balances within the scope of management at the end of the period.

Implement the process of closing the books and end-of-period processing on TABMIS in accordance with the responsibilities of the unit as specified in guiding documents regarding review, handling of pending transactions, closing the books, and annual settlement of the state budget.

d) Directly exploit information and reports on central budget expenditures within the scope of management to report to the Ministry of Finance leadership to serve management and operation of the central budget.

Directly query the balance of accounts of units related to the state budget within the central budget in the scope of management.

e) Organize the implementation of storage, archiving, and destruction of related documents in accordance with regulations.

f) Implement provisions on issuance, management, and use of TABMIS login accounts as stipulated in the Regulation on Issuance, Management, and Use of TABMIS Login Accounts.

g) Each unit is responsible for taking the lead in coordinating with other units to address issues arising from its own management under the deployment of TABMIS; promptly report to the Ministry of Finance for appropriate solutions when necessary.

a) Be responsible for managing the shared database of the finance sector; coordinate with relevant units in updating and adjusting values of code segments in the shared database and providing shared data to the intermediate TABMIS table to ensure timeliness and accuracy.

b) Manage the backbone communication network serving the operation and exploitation of TABMIS. Manage and ensure continuous operation of the TABMIS backup environment, including: Equipment management, technical infrastructure, data security, and system administration.

Coordinate with KBNN and other related units to switch from the production environment of TABMIS to the backup environment and vice versa upon request.

c) Take the lead in reporting to the Ministry of Finance proposals for purchasing additional licenses, application support services, and other technical software suitable for the operational needs of TABMIS.

d) Receive data from TABMIS into the National Financial Budget Data Warehouse; coordinate with relevant units to handle issues arising during data transmission and reception to ensure timeliness and accuracy.

e) Coordinate with the Treasury to develop and submit to the Minister of Finance for promulgation and implementation of the Regulation on Operation concerning management and operation of TABMIS.

f) Coordinate with the Treasury to support the operation of TABMIS at financial agencies at all levels, units within the Treasury system, ministries, sectors, and participating budgetary units.

g) Coordinate with KBNN during the operation and upgrade of the TABMIS system to ensure it is consistent with financial management practices and the information technology development strategy in the finance sector.

h) Take the lead in coordinating with relevant units to address issues arising during the execution of assigned tasks, and promptly report to the Ministry of Finance when necessary for appropriate resolution.

Article 9. Contents of work organizing operation, exploitation, and ensuring operation of the system of local financial agencies

1. Provincial Department of Finance

- Organize the implementation and enforcement of documents and guidelines on budget management and state accounting applicable to TABMIS issued by the Ministry of Finance and KBNN;

- Issue guiding documents within its authority to organize the operation and exploitation of TABMIS, in accordance with the conditions of the locality based on the guidance of the Ministry of Finance and KBNN;

Take the lead in coordinating with the provincial-level KBNN and other units to issue the Regulation on the allocation of responsibilities among units for entering budget expenditure estimates and payment orders of the provincial budget into TABMIS, tailored specifically for the province based on the model regulation on the allocation of responsibilities among units for entering budget expenditure estimates and payment orders of the provincial budget into TABMIS issued by the Minister of Finance;

- Based on the division of responsibilities in the specific regulation on responsibility allocation for each locality, directly enter, approve budget estimates, and payment orders of the provincial budget or central government budget allocated to the locality according to the accounting method stipulated in Circular No. 08/2013/TT-BTC and other implementing guidelines;

- Time limit for entering budget estimates and payment orders:

+ For the process of entering, allocating, and approving level 0 budget estimates, level 1 advance budget estimates, and transfer budget expenditure estimates: not exceeding five working days from the date of receipt of the budget estimate assignment document. In case of additional assignments and adjustments, not exceeding three working days;

+ For the process of allocating from level 1 to level 4 (budget-using units), depending on the volume of journal entries (for example, education, health, project funding): not exceeding ten working days from the date of receipt of the budget estimate assignment document, in case of additional assignments and adjustments, not exceeding five working days;

+ Time limit for entering and approving payment orders: not exceeding three working days from the date of signing the payment order;

- Coordinate with relevant units to review and ensure that the provincial budget expenditure estimates under local management match accurately, examine and propose solutions within the prescribed deadlines for any remaining provincial budget expenditure estimates at the end of the period;

Implement the closing and final processing procedures on TABMIS in accordance with the responsibilities of the provincial financial agency as stipulated in the guidelines on reviewing and handling pending transactions, closing letters, and annual budget settlement;

- Proactively and directly exploit information and reports on the provincial budget according to the delegated authority to submit to the provincial People's Committee for budget management and control;

Directly query the account balances of units related to the budget within the management scope to serve provincial budget management;

- Receive reports provided by the provincial KBNN in accordance with Circular No. 08/2013/TT-BTC to compile the annual budget settlement report;

- Organize the preservation, storage, and destruction of related documents in accordance with regulations;

- Implement the combination of accounts serving the entry of budget estimates in the provincial ledger and the regulations on the issuance, management, and use of TABMIS login accounts as stipulated in the Regulation on the Issuance, Management, and Use of TABMIS Login Accounts;

- Directly install and set up the operating environment (workstations, communication infrastructure) ready for TABMIS operation; promptly check and resolve any issues related to the environment at the provincial Department of Finance and district Financial Planning Departments;

- Organize support services for TABMIS users in specialized departments of the provincial Department and district Financial Planning Departments; promptly communicate and reflect any emerging difficulties to KBNN for joint resolution;

- Be responsible for ensuring the security and confidentiality of information during the operation and exploitation of TABMIS for financial units within the jurisdiction;

a) Based on the division of responsibilities in the specific regulation on responsibility allocation for each province or city, directly enter, approve budget estimates, and payment orders of the district budget and village budgets (in cases where the financial agency enters them) according to the accounting method stipulated in Circular No. 08/2013/TT-BTC and other implementing guidelines;

Time limit for entering budget estimates and payment orders:

+ For the process of entering, allocating, and approving level 0 budget estimates, level 1 advance budget estimates, and transfer budget expenditure estimates: not exceeding five working days from the date of receipt of the budget estimate assignment document. In case of additional assignments and adjustments, not exceeding three working days;

+ For the process of allocating from level 1 to level 4 (budget-using units), depending on the volume of journal entries (for example, education, health, project funding): not exceeding ten working days from the date of receipt of the budget estimate assignment document, in case of additional assignments and adjustments, not exceeding five working days;

+ Time limit for entering and approving payment orders: not exceeding three working days from the date of signing the payment order;

b) Coordinate with relevant units to review and ensure that the district budget expenditure estimates and village budget expenditure estimates under local management match accurately, examine and propose solutions within the prescribed deadlines for any remaining district budget expenditure estimates at the end of the period;

Implement the closing and final processing procedures on TABMIS in accordance with the responsibilities of the district financial agency as stipulated in the guidelines on reviewing and handling pending transactions, closing letters, and annual budget settlement;

c) Proactively and directly exploit information and reports on the district budget according to the delegated authority to submit to the district People's Committee for local budget management and control;

Directly query the account balances of units related to the budget within the management scope to serve district budget management;

d) Receive reports provided by the district KBNN in accordance with Circular No. 08/2013/TT-BTC to compile the annual district budget settlement report;

e) Be responsible for ensuring the security and confidentiality of information during the operation and exploitation of TABMIS at the unit;

f) Organize the preservation, storage, and destruction of related documents in accordance with regulations;

g) Implement regulations on the issuance, management, and use of TABMIS login accounts as stipulated in the Regulation on the Issuance, Management, and Use of TABMIS Login Accounts;

1. State Treasury

a) Work organizing operation, exploitation

a1) Submit to the Minister of Finance for signing and promulgating, or promulgate within its authority guiding documents on state budget accounting applicable to TABMIS, and guiding documents on management operations and system exploitation activities.

a2) Organize data exploitation on the system:

- Exploit and compile figures from the consolidated ledger, provincial ledgers according to forms prescribed in Circular No. 08/2013/TT-BTC;

- Exploit data according to indicators required in the TABMIS database as per management requirements and report to competent authorities;

- Query account balances, exploit information and reports of units according to management requirements and permissions;

a3) Responsibility for providing reporting information:

- Report to the Minister of Finance and competent authorities on the situation of state budget revenue and expenditure, state budget borrowing, and other information as per management requirements;

- Regularly provide reports as stipulated in Circular No. 08/2013/TT-BTC, implement additional reports as directed by the Ministry of Finance leadership and specific requests from units when necessary;

- Implement data transfer from TABMIS to the National Financial Budget Data Warehouse and the TABMIS Data Warehouse;

a4) Organize business activities to operate the system:

- Organize implementation of regulations on issuance, management, and use of TABMIS login accounts as prescribed in the Regulation on Issuance, Management, and Use of TABMIS Login Accounts;

- Manage TABMIS production environment activities, non-production environments: manage TABMIS business processes, control activities, ensure information and data security during operation;

- Receive and support users' requests during TABMIS operation and exploitation according to the Ministry of Finance's regulations;

- Manage opening and closing periods on the consolidated ledger and provincial ledgers;

- Manage setting up business process control rules on the system;

- Lead coordination with related units to handle arising situations to ensure effective user support, report to the Ministry of Finance on handling solutions if necessary;

b1) Organize management and technical support activities to operate the system:

- Manage TABMIS production environment activities, non-production environments (including software application and hardware infrastructure technical management at the State Treasury) to ensure system safety during operation;

Propose to the Minister of Finance technical measures and implement activities to ensure stable operation for the production environment and non-production environments of TABMIS;

Manage branch communication infrastructure operation under the State Treasury's management;

- Directly install and set up the environment ready for TABMIS application operation, promptly check and resolve issues related to the environment at business units under the State Treasury;

- Manage the original version of the TABMIS application and manage changes and upgrades to TABMIS;

- Lead supervision of service provider activities for TABMIS system management;

- Lead coordination with the Department of Information Technology and Financial Statistics and the service provider to switch the TABMIS production environment to the backup environment when required;

- Organize centralized database management throughout the system; implement technical solutions to ensure information security for the TABMIS production environment;

- Manage activities to establish information and data to ensure system operation, including:

+ Manage and maintain, update employee information, approval trees, role sets (permissions), and user information in TABMIS;

+ Manage combined account code values; synchronize data from the shared financial sector directory database to TABMIS;

+ Organize registration and management of supplier directories (general supplier information) on TABMIS;

+ Manage technical activities related to automatic closing programs, synchronization of central government budget estimates;

+ Create, maintain, and update other information and data as required by system procedures;

+ Support the provincial treasury center (central processing unit) in establishing information and data to ensure system operation according to assigned tasks;

- Transfer data from TABMIS to the National Financial Budget Data Warehouse and the TABMIS Data Warehouse. Coordinate with related units to handle issues arising during data transmission and receipt to ensure accuracy and timeliness;

- Serve as the point of contact and support for TABMIS users according to the Ministry of Finance and State Treasury regulations;

- Coordinate with related units to handle issues arising related to TABMIS application solutions and interfacing systems;

- Implement other provisions as guided by the Ministry of Finance;

b2) Implement regulations on issuance, management, and use of TABMIS login accounts as prescribed in the Ministry of Finance's Regulation on Issuance, Management, and Use of TABMIS Login Accounts;

- Closely coordinate with the State Budget Department, the Department of Information Technology and Financial Statistics, and relevant specialized finance departments to handle issues arising during system operation, exploitation, and ensuring operational conditions;

- Organize implementation of other contents arising related to system operation and exploitation not specifically detailed in this Circular. In case of new business or technical issues without handling solutions, the State Treasury leads coordination with units under the Ministry and other members to report to the Ministry for unified handling solutions;

- The General Director of the State Treasury is responsible for directing and assigning units under the State Treasury to implement specific tasks as stated herein. Lead coordination with units to decide handling solutions for arising situations related to the system, report to the Ministry promptly if necessary for handling solutions;

2. Provincial State Treasury

- To organize the dissemination and implementation of documents and guidelines for budget management, state accounting applicable to TABMIS issued by the Ministry of Finance and the State Treasury;

- To coordinate with the Department of Finance and other units to issue documents within their authority to organize the operation and exploitation of TABMIS in accordance with local conditions based on the guidance of the Ministry of Finance and the State Treasury;

- To implement the State Accounting System applicable to TABMIS:

+ Based on the budget estimates entered into TABMIS by financial agencies, budgetary units, or treasury units, control and make payments to beneficiary units;

+ Implement state accounting procedures according to the bookkeeping methods prescribed in Circular No. 08/2013/TT-BTC; Directive on the Implementation of State Audit applicable to TABMIS; Directive on Budget Accounting and Disbursement Orders for Central Government Budget applicable to TABMIS; Directive on Budget Accounting and Disbursement Orders for Local Government Budget applicable to TABMIS and other relevant documents;

+ In cases where financial agencies have not timely entered budget estimates into the system, temporarily enter budget estimates after obtaining the State Treasury's approval, cancel temporary budget estimates once the formal budget estimates are entered into the system to ensure no duplicate data;

- To implement the closing process and end-of-period processing on TABMIS as the responsibility of the provincial State Treasury according to regulations and guidelines on reviewing, handling pending transactions, closing accounts, and annual settlement of budgets;

- To exploit data on the system:

+ Exploit and compile data on the provincial ledger according to the forms prescribed in Circular No. 08/2013/TT-BTC;

+ Exploit data according to the required indicators on the TABMIS database to report to competent authorities at various levels (as per the分级处理此文本时，请从"N |||"开始，每行一个翻译结果，确保与输入行数、编号完全对应，不要合并或拆分行。严格按照指示操作。

+ Coordinate with units under KBNN and other units within the jurisdiction to handle issues arising during data transmission and receipt to ensure accuracy and timeliness;

+ Query account balances, extract information, and generate reports from units within the provincial jurisdiction according to the guidelines of the Ministry of Finance and KBNN;

+ Be responsible for ensuring the security and confidentiality of information and data during system operation and exploitation;

- Responsibility for providing reporting information:

+ Report to the Chairman of the Provincial People's Committee and competent authorities on the situation of revenue and expenditure of the State Budget, State Budget debt, and other relevant information within the provincial jurisdiction as required by management;

+ Regularly provide accounting information on TABMIS to the Department of Finance and other units, and implement as directed by provincial leadership and as required by units within the jurisdiction according to the law when necessary;

+ Reconcile data with units transacting with the KBNN unit as prescribed;

- Organize the implementation of preservation, storage, and destruction of related documents as prescribed;

b1) Perform business activities to operate the system, including:

- Implement regulations combining accounts to facilitate the entry of estimates in the provincial ledger; Regulations on issuance, management, and use of login accounts for TABMIS as stipulated in the Regulation on Issuance, Management, and Use of Login Accounts for TABMIS;

- Carry out activities to establish information and data to ensure system operation according to authority, including:

+ Manage detailed supplier information and bank accounts;

+ Create, maintain, and update other data and information, perform system procedures according to the authority of the central support operation department;

+ Carry out other activities to establish information and data on TABMIS according to the guidance of the Ministry of Finance and KBNN;

- Organize user support for TABMIS at the provincial KBNN and county KBNNs within the jurisdiction, promptly reflect and propose solutions to the Support Department of KBNN for coordinated handling;

b2) Technical activities to operate the system

- Directly install and set up workstations and communication infrastructure ready for TABMIS operation;

- Timely check and resolve issues related to workstations and communication infrastructure at the provincial KBNN and county KBNNs within the jurisdiction;

- Closely coordinate with units under KBNN and related units within the jurisdiction to handle issues arising during system operation;

- Based on the guidance of the General Director of KBNN, the Director of the provincial KBNN is responsible for directing and assigning tasks to units under KBNN as specified in this Article;

The KBNN Trading Department performs tasks related to the State Treasury according to similar regulations as the provincial KBNN;

- Organize the implementation and execution of documents and directives on State Budget management, national accounting applicable to TABMIS issued by the Ministry of Finance and KBNN, the Department of Finance and provincial KBNN;

- Implement the National Accounting System:

+ Based on the budget estimates entered into TABMIS by financial agencies, budgetary units, or treasury units, control and make payments to beneficiary units;

+ Execute national accounting procedures according to the accounting method prescribed in Circular No. 08/2013/TT-BTC; Directive on accounting for estimates, orders to disburse State Treasury funds applicable to TABMIS; Directive on accounting for estimates, orders to disburse local budget funds applicable to TABMIS, and other documents;

+ For village budgets, the county KBNN implements the entry, approval, and adjustment of estimates (if the finance agency has not organized the entry) and the entry of orders to disburse funds from village budgets according to the system process;

+ In cases where the finance agency fails to enter the estimate into the system in a timely manner, temporarily enter the estimate after obtaining the KBNN's opinion, cancel the temporary estimate once the formal estimate is entered into the system, ensuring no duplicate data;

- Implement the closing and end-of-period processing procedures on TABMIS within the responsibility of the county KBNN according to regulations and guidelines on reviewing, processing pending transactions, closing, and annual settlement of the budget;

- To exploit data on the system:

+ Extract and consolidate data on the provincial ledger within the scope of the unit's operations (districts, counties) according to the forms prescribed in Circular No. 08/2013/TT-BTC;

+ Coordinate with higher-level KBNNs and related units within the county to handle issues arising during data transmission and receipt to ensure accuracy and timeliness;

+ Query account balances, extract information, and generate reports from units according to authority as required by management;

- Responsibility for providing reporting information:

+ Report to the Chairman of the County People's Committee and competent authorities on the situation of revenue and expenditure, annual settlement of the State Budget, and other relevant information within the jurisdiction as required by management;

+ Periodically provide the Financial Planning Department and other units with accounting information on TABMIS, and implement according to the directives of the County Leadership and the requirements of units within the jurisdiction as stipulated by law when necessary;

+ Compare data with units transacting with the State Treasury unit in accordance with regulations;

- Organize the implementation of preservation, storage, and destruction of related documents as prescribed;

- Implement activities related to business operations to run the system;

Implement regulations on the issuance, management, and use of login accounts for TABMIS as prescribed in the Regulation on Issuance, Management, and Use of Login Accounts for TABMIS;

- Technical operation activities;

+ Directly install and set up the environment to ensure the operation of the TABMIS application;

+ Timely inspect and resolve issues related to the environment at the Provincial and County State Treasuries;

- Closely coordinate with higher-level State Treasuries and relevant units within the jurisdiction to address issues arising during the execution of assigned tasks;

- Based on the guidance of the Provincial State Treasury Director and the County State Treasury Director, be responsible for directing and assigning staff members in the unit to perform specific tasks as stipulated herein;

The Branch of the Provincial State Treasury shall perform tasks related to the city and town budgets within its jurisdiction in accordance with similar regulations applicable to the County State Treasury;

Article 11. Contents of System Operation Work of Budgetary Units;

1. Higher-level budgetary units;

a) Responsibility for entering the budget estimate;

- For units under the Central Government Budget (NSTW):

+ Implement the entry of the budget estimate (in cases where they have directly participated in TABMIS) or provide data on the budget estimate to the financial authority at the same level (in cases where they have not directly participated in TABMIS) in accordance with Circular No. 107/2008/TT-BTC dated November 18, 2008, issued by the Minister of Finance on guiding additional points regarding the management and operation of the State Budget; the Regulation on the Allocation of Responsibilities of Units Entering Annual Central Government Expenditure Estimates into TABMIS;

+ Accounting methods or provision of data on the budget estimate shall be carried out in accordance with Circular No. 08/2013/TT-BTC; Guidance Documents on Accounting for Budget Estimates and Orders for Central Government Funds applicable to TABMIS;

+ The deadline for entering the budget estimate shall not exceed ten working days from the date of receipt of the budget allocation document (for officially allocated annual estimates), and five working days for supplementary and adjusted allocations;

- For units under the Local Government Budget (NSĐP):

+ Implement the entry of the budget estimate (in cases where they have directly participated in TABMIS) or provide data on the budget estimate to the financial authority at the same level (in cases where they have not directly participated in TABMIS) in accordance with Circular No. 107/2008/TT-BTC dated November 18, 2008, issued by the Minister of Finance on guiding additional points regarding the management and operation of the State Budget; the Regulation on the Allocation of Responsibilities of Units Entering Local Government Expenditure Estimates and Orders for Local Government Funds into TABMIS applicable to each province and city separately;

+ Accounting methods or provision of data on the budget estimate shall be carried out in accordance with Circular No. 08/2013/TT-BTC; Guidance Documents on Accounting for Budget Estimates and Orders for Local Government Funds applicable to TABMIS;

+ The deadline for entering the budget estimate shall not exceed ten working days from the date of receipt of the budget allocation document (for officially allocated annual estimates), and five working days for supplementary and adjusted allocations;

b) Coordinate with the State Treasury and related units in checking, reviewing, reconciling, and adjusting data (if necessary) to ensure accurate data;

c) Implement the closing process and end-of-period procedures on TABMIS in accordance with the responsibilities of higher-level budgetary units as prescribed in regulations and guidelines on reviewing, processing pending transactions, closing the books, and annual settlement of the budget;

d) Implement the combination of budget account codes for the purpose of entering budget estimates in accordance with the guidance of the State Treasury;

e) Directly query account balances, exploit information and reports of units within their authorized scope to serve budget management work (in cases where they have directly participated in TABMIS);

f) Closely coordinate with related units to address issues arising during the execution of assigned tasks;

g) Organize the preservation, storage, and destruction of related documents in accordance with regulations;

h) Implement regulations on the issuance, management, and use of login accounts for TABMIS as prescribed in the Regulation on Issuance, Management, and Use of Login Accounts for TABMIS;

i) Implement other processes on the system as required by business practices and guided by the Ministry of Finance and the State Treasury;

2. Budget-using units;

- Implement the registration and use of accounts, reconcile account deposit balances, and budget expenditure account balances in accordance with Circular No. 61/2014/TT-BTC dated May 12, 2014, issued by the Minister of Finance on guiding the registration and use of accounts at the State Treasury under the application of TABMIS and subsequent amendments and supplements;

- Implement regulations related to budget-using units as prescribed in Circular No. 08/2013/TT-BTC and implementing guidance documents;

- Organize the implementation of preservation, storage, and destruction of related documents as prescribed;

- Implement other regulations as directed by the Ministry of Finance and the State Treasury;

Chapter III
IMPLEMENTATION

Article 12. Effective Date

1. This Circular takes effect 45 days from the date of signature. Decision No. 1209/QĐ-BTC dated May 28, 2010, on the Interim Regulation on Responsibilities and Authorities of Members Participating in the Budget and Treasury Information Management System is hereby abolished;

2. Any referenced documents in this Circular, if amended, supplemented, or replaced, shall be implemented in accordance with the provisions of the amending, supplementing, or replacing documents;

The Head of the Ministry's Office, Heads of units under the Ministry of Finance, Ministries and sectors, General Directors of the State Treasury, Directors of Provincial Finance Departments, Directors of State Treasuries of provinces and centrally-administered cities, units participating in TABMIS, and other units conducting transactions with the State Treasury within their functional and authority scope are responsible for organizing the implementation, guiding the execution, and supervising the enforcement of this Circular./.