Decision No. 1276/1998/QD-BTC on the issuance of the Accounting System for State Treasury

Pursuant to …;

OF THE MINISTER OF FINANCE NO. 1276/1998-QĐ-BTC
DATE SEPTEMBER 24, 1998 ON THE ISSUANCE
OF THE ACCOUNTING REGIME FOR STATE TREASURIES

THE MINISTER OF FINANCE

- Pursuant to the State Budget Law and the Law Amending and Supplementing Certain Provisions of the State Budget Law No. 06/1998-QH10;

- Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06/LCT/HĐNN dated May 20, 1998 of the State Council and the Charter of State Accounting;

- Pursuant to the Government Decree No. 15/CP dated March 2, 1993 on the functions, tasks, powers, and responsibilities for state management of Ministries and ministerial-level agencies;

- Pursuant to the Government Decree No. 178/CP dated October 28, 1994 on the functions, tasks, and organizational structure of the Ministry of Finance;

- Pursuant to the Government Decree No. 25/CP dated April 5, 1995 on the tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

- Pursuant to the Government Decrees No. 87/CP dated December 19, 1996 and No. 51/1998/NĐ-CP dated July 18, 1998 guiding the implementation of the decentralization of management, budget preparation, execution, and settlement of the State Budget;

To meet the requirements of management, improve the quality of accounting for various types of state capital and assets and business operations at State Treasuries;

At the proposal of the General Director of State Treasuries and the Head of the Department of Accounting Regulations.

Pursuant to …;

Article 1. NOW ISSUED WITH THIS DECISION, the "Accounting Regime for State Treasuries" which includes:

1. General provisions on accounting for State Treasuries.

2. Organization of accounting work and accounting staff.

3. Accounting voucher regime.

4. Accounting account system and recording methods.

5. Accounting ledger regime.

6. Telegraphic and rapid reporting regime.

7. Accounting reporting regime.

8. Settlement regime for business operations of State Treasuries.

9. Accounting inspection regime.

Article 2. The Accounting Regime for State Treasuries issued pursuant to this Decision shall be uniformly implemented throughout the State Treasury System from January 1, 1999 and replace the following legal documents:

- Decision No. 478 TC/KBNN dated November 19, 1992 of the Minister of Finance on the Accounting Regime for State Treasuries,

- Decision No. 1287 TC/QĐ/KBNN dated December 31, 1996 of the Minister of Finance on the accounting account system for State Treasuries,

- Decision No. 576 TC/KBNN dated June 26, 1996 of the Minister of Finance on the issuance of new form 06 vouchers.

In addition, all contents and regulations stipulated in other guidance documents on accounting for State Treasuries that conflict with the Accounting Regime for State Treasuries issued pursuant to this Decision shall cease to be effective.

Article 3. Heads of units under and directly subordinate to the Ministry of Finance are responsible for implementing this Decision. The General Director of State Treasuries is responsible for organizing and guiding the implementation of this Decision within the State Treasury System.