Decision No. 143/QD-KHTC of 1994 by the Ministry of Justice issuing the Financial Management Regulation for the Judiciary Sector Budget, stipulates the preparation of budgets, allocation and disbursement of funds to subordinate units, as well as inspection and audit of financial accounting work. This decision applies to central and local judicial agencies.
Scope of application
Subordinate judicial agencies under the Ministry of Justice include the Office of the Ministry, University of Law, Branch of University of Law, Local People's Courts, Civil Enforcement Agencies, Departments of Justice, Chief Judges of Provincial and Central City People's Courts.
Key points
- The annual budget of the Judiciary Sector is assigned by the Government to the Ministry for management, including regular expenses and expenses for purchasing working equipment, repairs, renovations, and construction of offices.
- Budget management is carried out according to the procedures of preparing budgets, allocating funds, preparing final accounts, and inspecting financial accounting work.
- The budget of subordinate units includes regular expenses and non-regular expenses (purchasing working equipment, repairs, renovations, and construction of offices).
- Quarterly fund disbursements to subordinate units are implemented according to plans approved by the Minister.
- Heads of subordinate units must be responsible for their unit’s expenditures, purchases of assets, repairs, and renovations of offices must follow approved plans and total allocated funds.
- For needs outside the annual plan, subordinate units must prepare detailed budgets explaining the specific requirements sent to the Department of Planning and Finance for consolidation and approval by the Minister.
🌐 Social impact of this document
- Positive impact: Ensuring effective, economical, and purposeful use of funds.
- Negative impact: Administrative burden on subordinate units due to the need to prepare detailed budgets and seek approval.
- Beneficiary: Judicial agencies effectively manage their budgets, ensuring the operation of the Judiciary Sector.
- Affected: Heads of subordinate units have high responsibility in managing funds and adhering to the approved plan.
❓ Frequently asked questions
How should subordinate units prepare budgets?
The budget of subordinate units includes regular expenses (for personnel, operations, other expenses) and non-regular expenses (purchasing working equipment, repairs, renovations, and construction of offices). The budget must be prepared in the fourth quarter of each year based on staffing levels and regularly approved expenditure standards by the Government.
How is funding disbursed to subordinate units?
Quarterly fund disbursements to subordinate units are implemented according to plans approved by the Minister and in accordance with the progress of fund disbursement by the Ministry of Finance. Heads of subordinate units must be responsible for their unit’s expenditures, purchases of assets, repairs, and renovations of offices must follow approved plans and total allocated funds.
How should subordinate units prepare final accounts reports?
Heads of subordinate units must regularly check their unit’s expenditures to ensure compliance with regulations. Quarterly and annual final accounts reports must be complete and submitted to the Department of Planning and Finance as required. For final accounts reports of County, District, City, and Province People's Courts and Enforcement Offices, comments from the Department of Justice Director are required.
How should subordinate units prepare budgets for expenses outside the annual plan?
For needs outside the annual plan, subordinate units must prepare detailed budgets explaining the specific requirements sent to the Department of Planning and Finance for consolidation and approval by the Minister on a periodic basis in June and September each year, except for special cases directly decided by the Minister.
What penalties will subordinate units face for violating the Financial Management Regulation for the Judiciary Sector Budget?
Anyone who decides to spend money not in accordance with current financial regulations shall be responsible for reimbursing public funds and may be subject to disciplinary action or legal proceedings depending on the severity of the violation.
Full text
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MINISTRY OF JUSTICE
Number: 143/QD-KHTC |
SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness Hanoi, March 21, 1994 |
Pursuant to …;
OF THE MINISTER OF JUSTICE
Issued together with this Decision is the Regulation on Management of the Judicial Sector Budget
THE MINISTER OF JUSTICE
Pursuant to Decree 38/CP dated June 4, 1993 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Justice;
Pursuant to Decree 30/CP dated June 2, 1993 of the Government on organization, tasks, and powers of agencies managing civil enforcement work, civil enforcement agencies, and enforcement officers;
Pursuant to Decision 173/TTg dated December 16, 1992 of the Prime Minister assigning the Ministry of Justice to manage the budget of local People's Courts;
Pursuant to Circular 88/LB dated December 31, 1992 of the Ministry of Finance and the Ministry of Justice guiding the allocation and management of state budget funds for local People's Courts and Circular 52/TTLB dated July 3, 1993 of the Ministry of Justice and the Ministry of Finance guiding the allocation and management of state budget funds for local civil enforcement agencies;
Considering the proposal of the Director of the Department of Planning and Finance;
DECISION:
Article 1.
Issued together with this Decision is the Regulation on Management of the Judicial Sector Budget.
Article 2.
The Comrades Secretaries of the Office, Directors of the Department of Planning and Finance, Directors of the Department of Local Court Administration, Directors of the Civil Enforcement Administration, Rectors of the University of Law, Ho Chi Minh City Branch of the University of Law, Directors of Provincial Justice Departments, Presidents of People's Courts at provincial level and centrally-administered cities, Presidents of People's Courts at district, county, town, and city levels under provinces, Heads of Civil Enforcement Offices shall be responsible for implementing this Decision.
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THE MINISTER (Signed) Nguyen Dinh Loc |
REGULATION ON MANAGEMENT OF THE JUDICIAL SECTOR BUDGET
(Issued together with Decision No. 143/QD-KHTC dated March 21, 1994)
PART I
GENERAL PROVISIONS
Article 1.
The annual budget of the judicial sector assigned by the Government to the Ministry for management includes: regular expenses; expenses for purchasing working equipment; expenses for repair, renovation, and construction of offices using state-funded projects and basic construction investment funds of the Ministry's Office, University of Law, Ho Chi Minh City Branch of the University of Law, local People's Courts, civil enforcement agencies, hereinafter referred to collectively as subordinate units.
Article 2.
The management of the sector budget is carried out in the following sequence:
Preparing and consolidating the budget estimate for submission to the Government for approval;
Allocating approved funds and disbursing funds to subordinate units;
Preparing the final account of actual fund usage;
Inspecting and auditing financial accounting work of subordinate units. The management of the sector budget is carried out according to current legal provisions, ensuring timely disbursement of funds according to approved plans, limiting unplanned expenditures, preventing arbitrary use of allocated funds, using funds for their intended purposes, saving, and achieving efficiency.
Article 3.
The Director of the Department of Planning and Finance assists the Minister in managing the sector budget according to assigned functions and tasks. The Directors of the Department of Local Court Administration and the Civil Enforcement Administration cooperate with the Director of the Department of Planning and Finance in managing staffing and salary funds, purchasing working equipment, and constructing and renovating offices of local courts and enforcement agencies.
Article 4.
The Director of the Provincial Justice Department is responsible for coordinating with the Department of Planning and Finance - Ministry of Justice in reviewing quarterly and annual budgets of district, county, town, and city-level People's Courts and Civil Enforcement Offices; inspecting the expenditure of district, county, town, and city-level People's Courts and Civil Enforcement Offices; proposing plans for asset purchases for enforcement agencies; and jointly with the President of the People's Court of the province or centrally-administered city proposing plans for the construction and renovation of offices of district, county, town, and city-level People's Courts.
Chapter II
PREPARATION OF BUDGET ESTIMATES AND ALLOCATION OF FUNDS
Article 5
The budget estimates of subordinate units include:
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Regular expenses:
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Expenses for administrative operations;
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Expenses for work activities;
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Other expenditures.
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Non-regular expenses:
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Expenses for purchasing working equipment;
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Expenses for repair, renovation, and construction of offices.
Article 6.
In the fourth quarter of each year, based on staffing and regular expenditure standards approved by the Government, the Director of the Department of Planning and Finance prepares the budget estimate for regular expenses of the next year for subordinate units, for submission to the Minister for approval.
Article 7.
When preparing the annual budget, subordinate units with needs for purchasing fixed assets or major repairs must prepare budget estimates for submission to the Department of Planning and Finance for consolidation and submission to the Minister for approval. For budget estimates for purchasing working equipment of district, county, town, and city-level People's Courts and Civil Enforcement Offices, opinions and recommendations from the Director of the Provincial Justice Department are required.
Article 8.
New construction and renovation of court and enforcement agency offices must have economic and technical justifications, unit prices, and consolidated project estimates approved according to current regulations on state management and basic construction.
Article 9.
Based on the financial plan assigned by the Government, the Director of the Department of Planning and Finance prepares a project for allocating annual funds to subordinate units, for submission to the Minister for approval. Within ten days from the date of approval of the plan, the Director of the Department of Planning and Finance must notify subordinate units of the allocated funds.
Article 10.
The quarterly allocation of funds to subordinate units is carried out according to the approved quarterly plan by the Minister and the progress schedule for fund disbursement by the Ministry of Finance.
Article 11.
Heads of subordinate units are responsible for the expenditure of their units. All purchases of assets, repairs, and renovations of office buildings of agencies must follow the approved plan and within the total funds allocated by the Ministry for the quarter and the entire year.
Article 12.
For needs outside the annual plan, subordinate units must prepare detailed budget estimates for submission to the Department of Planning and Finance for consolidation and submission to the Minister for approval periodically in June and September each year, except for special cases directly decided by the Minister.
Chapter III
FINAL ACCOUNTING, PAYMENT, AND INSPECTION
Article 13
The heads of subordinate units must regularly inspect their unit's expenditure to ensure compliance with regulations, apply the prescribed accounting and statistical reporting system, prepare and submit quarterly and annual final reports in full and on time to the Department of Planning and Finance as stipulated. For the final reports of People's Courts at district, city district, town, and provincial city levels, and Enforcement Offices, comments from the Director of the Department of Justice are required.
Any unit that fails to submit its annual final report to the Ministry within the specified timeframe without a valid reason will have its subsequent quarter's funding (excluding salaries and allowances) temporarily suspended according to current regulations by the Department of Planning and Finance.
Article 14.
The annual final report of subordinate units shall be reviewed by the Head of the Department of Planning and Finance before being submitted to the Minister for approval. The Head of the Department of Planning and Finance is responsible for compiling the annual final report of the entire sector, submitting it to the Minister for signature, and sending it to the Ministry of Finance as prescribed.
Article 15.
The Head of the Department of Planning and Finance organizes, conducts inspections, or collaborates with relevant departments of the Ministry of Finance or the Department of Justice to carry out regular or spot checks on the financial and accounting operations of subordinate units.
Article 16.
When necessary, the Minister may decide to conduct financial audits and handle them according to the law.
Chapter IV
IMPLEMENTING PROVISIONS
Article 17.
Anyone who authorizes expenditures not in accordance with the current financial regulations shall be responsible for compensating the public treasury and may face disciplinary action or legal proceedings depending on the severity of the violation.
Article 18.
The Head of the Department of Planning and Finance is responsible for providing guidance on procedures, monitoring, and inspecting the implementation of this regulation, promptly reporting any issues to the Minister for resolution./.
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THE MINISTER (Signed)
Nguyen Dinh Loc |
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