This Circular stipulates the funds for socialist transformation work in agriculture in southern provinces, including the preparation of budget estimates and management of funds according to current regulations.
Đối tượng áp dụng
Agricultural Transformation Board in southern provinces
Các điểm cốt lõi
- The Southern Agricultural Transformation Board is funded from the Central Government Budget and managed by the Ministry of Finance; the Provincial Agricultural Transformation Board under centrally administered cities is funded from the local budget.
- In 1977, the Transformation Boards must prepare supplementary budgets and submit them to the Ministry of Finance or the Provincial/Territorial Finance Departments. From 1978 onwards, these budgets must be incorporated into the central and local government budgets.
- The budget includes expenditures for salaries, salary supplements, collective welfare, health and hygiene, social insurance, social work, administrative fees, travel expenses, procurement of equipment, transformation business operations, and living/welfare expenses for staff attending training.
- When preparing the budget, only salaries and salary supplements should be estimated for cadres who have been officially transferred from their previous agencies to the Transformation Board. Expenditures based on per capita standards must include temporarily assigned or detailed personnel.
- Management of the budget and expenditures must comply with the current administrative fund management regulations and standard systems applicable to administrative and public service agencies.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps ensure funding for agricultural transformation work, supporting the activities of the Transformation Board.
- Negative impact: May increase financial burdens on local government budgets.
❓ Câu hỏi thường gặp
Where does the Agricultural Transformation Board receive funding from?
The Southern Agricultural Transformation Board is funded from the Central Government Budget and managed by the Ministry of Finance; the Provincial Agricultural Transformation Board under centrally administered cities is funded from the local budget.
In which year must the Transformation Boards prepare supplementary budgets?
In 1977, the Transformation Boards must prepare supplementary budgets and submit them to the Ministry of Finance or the Provincial/Territorial Finance Departments. From 1978 onwards, these budgets must be incorporated into the central and local government budgets.
What items are included in the expenditure budget?
The budget includes expenditures for salaries, salary supplements, collective welfare, health and hygiene, social insurance, social work, administrative fees, travel expenses, procurement of equipment, transformation business operations, and living/welfare expenses for staff attending training.
What should be noted when preparing the budget?
When preparing the budget, only salaries and salary supplements should be estimated for cadres who have been officially transferred from their previous agencies to the Transformation Board. Expenditures based on per capita standards must include temporarily assigned or detailed personnel.
What regulations must the management of the budget and expenditures follow?
Management of the budget and expenditures must comply with the current administrative fund management regulations and standard systems applicable to administrative and public service agencies.
Toàn văn
CIRCULAR
Regarding the funding for socialist transformation work in agriculture in southern provinces.
agriculture in southern provinces.
_________________________
Implementing Decision No. 228-NQ-NS/TW dated September 10, 1977 of the Central Party Committee on the establishment of the Southern Agricultural Transformation Board and the Agricultural Transformation Boards in southern provinces, the Ministry of Finance stipulates the expenditure for agricultural transformation boards at all levels as follows:
- The budget for the Southern Agricultural Transformation Board shall be funded from the central government budget and directly allocated by the Ministry of Finance.
- The budget for provincial and centrally-administered city agricultural transformation boards shall be funded from the provincial and city budgets.
1. For the 1977 fiscal year, the transformation boards at all levels have not yet prepared their initial budget for the year, and now need to prepare supplementary budgets and submit them to the Ministry of Finance (for the Southern Agricultural Transformation Board) or to the provincial and centrally-administered city finance departments (for provincial and centrally-administered city transformation boards).
Starting from 1978, the Southern Agricultural Transformation Board as well as the provincial and centrally-administered city agricultural transformation boards shall prepare their budgets according to the general system: the budget of the Southern Transformation Board shall be submitted to the Ministry of Finance for inclusion in the central government budget, while the budgets of the provincial and centrally-administered city transformation boards shall be submitted to the provincial and city finance departments for inclusion in the local government budgets.
2. The contents of the budgets of agricultural transformation boards at all levels include the following expenditures:
- Salary expenses
- Allowance expenses
- Collective welfare expenses
- Health and sanitation expenses
- Social insurance expenses
- Social work expenses
- Administrative expenses
- Travel expenses
- Purchase and equipment expenses
- Transformation operation expenses
- Living expenses and welfare for cadres attending training (if applicable)
When preparing the budget, attention should be paid to the following:
a) Only salaries and allowances should be budgeted for cadres who have been officially transferred from their previous agencies to the transformation board.
b) For expenses related to work calculated per person (such as administrative expenses, travel expenses, etc.), the number of cadres temporarily assigned to transformation work but still receiving salaries from their original agencies must also be included.
c) Transformation operation expenses only include those activities directly managed by the transformation board, such as organizing cadre training classes, printing propaganda materials, etc., whereas specialized professional activities serving transformation work (such as surveying, zoning, planning, etc.) shall be funded by relevant departments and the transformation board does not need to budget for these.
3. Budget management must comply with the financial management regulations for administrative bodies as stipulated in Decree No. 74-CP dated December 24, 1960 of the Council of Ministers and Circular No. 11-TC/HCP dated June 17, 1961 of the Ministry of Finance.
All expenditures mentioned in Point 2 above must comply with the current standards and regulations applicable to administrative and public service organizations.
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