Decision No. 15/2001/QĐ-BGDĐT On the issuance of regulations on budget preparation and settlement of expenditures for units within the Ministry's agencies

Regarding the issuance of regulations on budget preparation and settlement of expenditures

for units within the Ministry's agency

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THE MINISTER OF EDUCATION AND TRAINING:

BASED ON THE GOVERNMENT DECREE NO. 15/CP DATED MARCH 2, 1993 ON THE TASKS, POWERS, AND RESPONSIBILITIES FOR STATE MANAGEMENT OF MINISTRIES AND GOVERNMENT AGENCIES EQUIVALENT TO MINISTRIES;

Pursuant to Decree No. 29/CP dated March 30, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the decentralization of management, preparation, implementation, and settlement of state budget;

At the proposal of the Director of the Office,

DECISION:

Article 1. This Decision promulgates the Regulations on budget preparation and settlement of expenditures for units within the Ministry's agency.

Article 2. This Decision takes effect fifteen days after the date of signature.

Article 3:The Heads of the Office, Heads of the Department of Planning and Finance, and Heads of units under the Ministry's agency are responsible for implementing this Decision.

REGULATIONS

Budget preparation and expenditure settlement

for units within the Ministry's agency

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 (Issued together with Decision No. 15/2001/QĐ-BGDĐT

dated May 14, 2001 of the Minister of Education and Training)

Article 1. Scope and subjects of application

This Decision stipulates the procedures for budget preparation and expenditure settlement using funds from the state budget for units within the Ministry's agency (including Departments, Educational Inspection, and the Office). Expenditure settlement for research projects and programs shall follow other regulations.

Article 2. Budget

The budget includes annual and quarterly budgets.

1. Requirements for budget preparation

Budget preparation must meet the following requirements:

a. In accordance with the regulations and forms of the state budget (according to Form No. 1).

b. Within the prescribed time frame:

- For the annual budget: before August 15 of the previous year.

- For the quarterly budget: before the 15th day of the last month of the quarter.

c. Must clearly explain the basis for calculation.

d. Must be consistent with actual expenditure and within the limits of state budget spending standards and norms set by competent state authorities.

2. Procedure for budget preparation:

a. Units prepare their annual budgets according to their functions, tasks, and assigned plans and submit them to the Accounting Section within the time limit specified in point b, Clause 1 of this Article.

b. The Accounting Section prepares the budget for regular expenses (salaries, allowances, fuel, medical supplies, electricity, telephone...) and consolidates the budgets of all units within the Ministry's agency, submitting it to the Head of the Office. The Head of the Office reviews the budget and submits it to the Ministry (Department of Planning and Finance) for approval.

c. Once the annual plan of a unit is approved, the Office is responsible for allocating funds into two parts:

- Common expenses for the agency (with fixed costs) such as the items listed in point b, Clause 2 of this Article.

- The remaining amount is allocated for units to use proactively based on their tasks to be carried out in the year.

d. After receiving the official allocation figures, the Office is responsible for informing the units about the budget and directing the Accounting Section to disburse funds according to each unit's needs within the allocated budget and approved budget. Any needs that cannot be met due to insufficient funds must be reported to the Ministry leadership for resolution.

Article 3. Advance payment.

1. Conditions for advance payment:

The expenditure items must be included in the approved budget. For unexpected expenses not included in the budget, they must be approved by the Ministry leadership or delegated to the Head of the Office for approval.

2. Recipients of advance payments: civil servants and employees of units within the Ministry's agency.

3. Amount of advance payment: The Office bases the advance payment on the current financial capacity, providing one or two advances but the total amount must not exceed the budgeted amount.

4. Procedure and formalities for advance payment: When all conditions for advance payment are met, individuals and units submit a request for advance payment. For cash advances, use Form No. 2, and for check advances, use Form No. 3. The request for advance payment must include all required fields according to the form.

5. Time limit for settling advance payments:

a. Within 15 days from the end date for the following activities: conferences, seminars, training sessions; purchasing assets, equipment, office supplies, office tools; air tickets, train tickets, travel expenses.

b. For programs and projects: according to the agreed schedule in the scientific research contract and the deadline stated in the advance payment request.

c. For repairs of equipment and buildings: after the acceptance certificate is issued.

All advance payments must be settled within the above deadlines. The Accounting Section will refuse further advance payments for other purposes for units and individuals who fail to settle their advance payments on time.

All advance payments during the year must be settled before December 25. One month prior to this deadline, the Office will issue notifications and reminders to units regarding the advance payments to be settled.

Article 4. Payment vouchers.

Payment vouchers are specifically defined for certain types of expenditures as follows:

1. The purchase of supplies, materials, equipment, and working tools (hereinafter referred to as goods): shall be regulated by Circular No. 121/2000/TT-BTC dated December 29, 2000, of the Ministry of Finance:

a. Goods with unit price or total value of VND 100 million or more must be procured through forms and regulations stipulated in Circular No. 121/2000/TT-BTC.

b. Goods with value below VND 100 million: the Ministry decides on appropriate procurement methods that are effective, which may include direct procurement or designation.

2. Major repairs, small construction works:

a. For major repairs of projects valued at VND 10 million or more:

- Decision approving the investment project, technical design, and general budget estimate if the project is funded by basic construction investment capital.

- Approved project budget, final account, or comprehensive final account of the project if it is funded by other sources.

- Economic contract.

- Minutes of the Project Acceptance Committee.

b. For minor repairs of projects valued under VND 10 million:

- Approved project budget and final account.

- Other lawful vouchers and invoices.

3. Conferences:

- Decision of the competent authority allowing the organization of the conference or meeting invitation letter signed by the Director of the Office.

- Approved conference budget by the Ministry's leadership or by the authorized competent authority.

- Hotel rental contract, food and accommodation quotes (if applicable).

- List of delegates with signatures receiving payment.

- Invoices, deposit slips (if any), and other disbursement vouchers.

- Summary payment statement (according to Form No. 4).

4. Reception of delegations:

- Reception decision of the Ministry's leadership.

- Approved reception budget by the Ministry's leadership or by the authorized organization.

- Hotel food and accommodation quotes, travel means (if applicable).

- Economic contract if renting vehicles or accommodations from third parties with a value exceeding VND 10 million and contract settlement.

- Invoices, tickets, service charge receipts.

- Summary payment statement (according to Form No. 4).

- Deposit slip of the beneficiary (if any).

5. Scientific research contracts, Ministry-level projects and programs

Budget preparation and settlement of expenses for scientific research contracts, projects, and programs at the Ministry level shall be carried out according to current State regulations.

Article 5. Contracts and Contract Settlement

When drafting contracts and contract settlements, they shall be prepared according to Model Nos. 5 and 6 issued together with this Regulation, and made in four copies: one copy retained by the State Treasury, one copy retained by the Accounting Department, one copy attached to disbursement vouchers or bank transfers, and one copy retained by the unit or partner (if any).

All contents arising outside the budget, if valued at VND 10 million or more, must be supplemented by another contract or annex and settled upon completion.