Decision No. 14/2007/QD-BTC on the issuance of the Financial Reporting System and Management Accounting Reports applicable under the State Budget Accounting System and Treasury Operations, promulgated pursuant to Decision No. 24/2006/QD-BTC dated April 6, 2006, of the Minister of Finance.

Pursuant to …;

Regarding the issuance of the Financial Reporting System and Management Accounting Reports to be applied under the Government Budget Accounting System and Treasury Operations as stipulated in Decision No. 24/2006/QĐ-BTC dated April 6, 2006 of the Minister of Finance.

Based on the State Budget Law promulgated on December 16, 2002;

Based on the Accounting Law promulgated on June 17, 2003;

THE MINISTER OF FINANCE

Based on Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

Based on 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;

Based on Decision No. 235/2003/QĐ-TTg dated November 13, 2003 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

Pursuant to the proposal of the Director of the State Budget Department and the General Director of the State Treasury;

This Decision hereby promulgates the Financial Reporting System and Management Accounting Reports to be applied under the Government Budget Accounting System and Treasury Operations as stipulated in Decision No. 24/2006/QĐ-BTC dated April 6, 2006 of the Minister of Finance.

This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall be implemented from the 2007 budget year, replacing the Financial Reporting System and Management Accounting Reports stipulated in Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance.

Pursuant to …;

Clause 4 of Article 6The General Director of the State Treasury and the Director of the State Budget Department shall be responsible for organizing and guiding the implementation of this Decision. Treasury reports provided to financial authorities must ensure legality, accuracy, and compliance with prescribed deadlines.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentHeads of units under the Ministry of Finance shall be responsible for implementing this Decision.

Article 3. The Director General of the State Treasury and the Head of the State Budget Department shall be responsible for organizing and guiding the implementation of this Decision. Reports provided by the State Treasury to financial authorities must ensure legality, accuracy, and compliance with prescribed deadlines.

Article 4. Heads of units under the Ministry of Finance shall be responsible for implementing this Decision.