Circular No. 15/2013/TT-BTC guides the System of Indicators and Statistical Reporting Forms to be used by Departments of Finance.

CIRCULAR

Guidelines for the System of Indicators and Statistical Reporting Forms to be Used at Provincial Finance Departments

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Pursuant to the Law on Statistics dated June 26, 2003;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Decree No. 40/2004/NĐ-CP dated February 13, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Statistics;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 43/2010/QĐ-TTg dated June 2, 2010 of the Prime Minister on the issuance of the National Statistical Indicators System;

Implementing Decision No. 312/QD-TTg dated March 2, 2010 of the Prime Minister approving the Project on Comprehensive Reform of the System of Statistical Indicators;

Pursuant to Circular No. 02/2011/TT-BKHĐT dated January 10, 2011 of the Ministry of Planning and Investment stipulating the contents of the National System of Statistical Indicators; the list and contents of the System of Statistical Indicators at provincial, district, and commune levels;

At the proposal of the Director of the Department of Information Technology and Financial Statistics;

The Minister of Finance hereby issues this Circular guiding the System of Indicators and Statistical Reporting Forms to be used at Provincial Finance Departments as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the System of Indicators and Statistical Reporting Forms to be used at Provincial Finance Departments (hereinafter referred to as Provincial Finance Department Statistical Information).

Article 2. Applicability

1. Units responsible for statistical work at Provincial Finance Departments of provinces and centrally-administered cities (hereinafter collectively referred to as Provincial Finance Departments).

2. Individuals assigned tasks to perform statistical work at Provincial Finance Departments.

3. Organizations and individuals using Provincial Finance Department Statistical Information; organizations and individuals, including cooperators providing Provincial Finance Department Statistical Information.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. The System of Statistical Indicators used at Provincial Finance Departments consists of statistical indicators collected and implemented by Provincial Finance Departments, including financial, budgetary statistics, and other business-related statistics at the provincial and city levels.

2. Performing statistical work at Provincial Finance Departments involves the process of collecting, processing, summarizing, analyzing, storing, cooperating, and exchanging information on financial, budgetary, economic, social, and other statistical information organized by Provincial Finance Departments.

3. Provincial Finance Department Statistical Information is the product of statistical activities, comprising statistical data and analytical reports on such data.

4. A statistical database is a collection of statistical information entered and stored in electronic media, software, and computer networks.

5. A publication plan is a schedule established in advance to specifically determine the time for publishing statistical information.

6. Adjusting statistical information involves modifying and supplementing published statistical information when more complete and accurate information becomes available, or when there are fundamental changes in concepts, definitions, classification lists, and data sources to ensure the authenticity and comparability of statistical information over different periods.

7. Storing statistical information involves organizing and managing statistical data from Provincial Finance Departments. The retention period for statistical information shall be carried out in accordance with the provisions of the law.

Article 4. Principles of Statistics Applied at Provincial Finance Departments

Statistical work at Provincial Finance Departments must comply with the following basic principles:

1. Ensuring the completeness, timeliness, and accuracy of local financial statistical information.

2. Ensuring the ability to serve management, operational control, budget preparation for state budgets; analysis, forecasting, and policy planning.

3. Ensuring uniformity in statistical methods, systems of indicators, forms, and reporting regimes nationwide.

4. Ensuring transparency, independence, non-duplication, and non-overlapping in the implementation of statistics within the jurisdiction.

5. Ensuring stability and comparability among regions according to national and international statistical standards.

Article 5. Confidentiality of Statistical Information

1. Statistical data and reports of the Department of Finance that fall under the category of confidential information of the Finance sector and state secrets must be managed, used, and transmitted in accordance with the provisions of laws on protecting state secrets and those of the Finance sector.

2. Organizations and individuals who have the right to exploit statistical report information from the Departments of Finance shall be responsible for complying with regulations on the confidentiality of information usage and data.

Article 6. Prohibited Acts in Implementing Statistical Work at the Department of Finance

Prohibited acts in implementing statistical work at the Department of Finance shall be carried out in accordance with the provisions of the Statistics Law and related legal documents.

Chapter II

SPECIFIC PROVISIONS

Article 7. Content of the Statistical Indicators System and Statistical Report Forms Used at the Departments of Finance

1. The statistical indicators system used at the Departments of Finance shall be implemented according to the List and content of the statistical indicators system used for the Departments of Finance set forth in Appendix 01 attached hereto.

2. The statistical report forms used at the Departments of Finance shall be implemented according to the forms in Appendix 02 attached hereto. For special and unexpected statistical reports, the Department of Finance shall proactively develop report forms and organize their implementation in accordance with the regulations.

Article 8. Sources of Statistical Data at the Department of Finance

The sources of statistical data specified in Article 7 of this Circular shall be collected from the management information systems at the Department of Finance (State budget management system; public asset management system; market price management system for goods and services; registration code system for units related to the budget); information from departments and agencies within the locality and other supplementary information sources.

Article 9. Reporting Periods and Submission Deadlines

1. Reporting periods include: Monthly report; Quarterly report; Annual report;

2. Time limit for submitting reports:

a) Monthly report: latest by the 25th day of the reporting month (for estimated figures) and the 15th day of the month following the reporting month (for actual figures);

b) Quarterly report: latest by the 25th day of the last month of the quarter (for estimated figures), 45 days after the end of the quarter (for actual figures);

c) Annual report: latest by October 25 of the reporting year (for estimated figures) and March 31 of the year following the reporting year (for actual figures);

d) For budget settlement statistical reports: latest within 60 days from the date the Provincial People's Council approves the budget settlement;

đ) If the last day of the submission deadline falls on a holiday, Tet holiday, or weekend, the submission date shall be the next working day immediately following the holiday, Tet holiday, or weekend.

Article 10. Methods of Implementing Reports

1. The method of implementing statistical reports used at the Departments of Finance shall be conducted through electronic data files transmitted via computer networks or sent through portable media in accordance with the application program for Department of Finance statistical reports.

2. Statistical report forms in electronic data files shall comply with the file format model and guidelines issued by the Ministry of Finance.

3. Reporting units are specialized departments within the organizational structure of the Department of Finance.

4. Receiving units are departments within the Department of Finance assigned by the Department to carry out statistical work.

Article 11. Research, cooperation, provision, and exchange of statistical information with state management agencies within the jurisdiction

1. The research, cooperation, provision, and exchange of statistical information between the Department of Finance and state management agencies within the jurisdiction and other entities (research institutions, industry associations, information media agencies) shall be carried out based on relevant legal provisions and cooperation agreements for the provision and exchange of information signed by the competent authorities of both parties.

2. The list of indicators and forms for collecting statistical data to be used in research, cooperation, provision, and exchange of information to serve financial budget work at the local level shall follow the guidelines set forth in Appendix 03 issued together with this Circular.

Article 12. Application of Information Technology in Statistics at the Departments of Finance

1. The Ministry of Finance (Department of Information Technology and Financial Statistics) shall organize research, construction, and implementation of information technology applications for statistical work at the Departments of Finance to apply uniformly nationwide in accordance with regulations.

2. The Departments of Finance shall annually develop plans and implement the application of information technology for statistical work.

Chapter III

IMPLEMENTATION

Article 13. Responsibilities for Implementation

1. Responsibilities of the Departments of Finance:

a) Implement the System of Statistical Indicators and Reporting Forms according to the guidelines of this Circular; advise the People's Committees of provinces and centrally governed cities to direct provincial departments and sectors to provide statistical information to the Departments of Finance;

b) Organize statistical work at the Departments of Finance:

- Collect, compile, process, and store statistical information to support management and operational activities of the Departments of Finance;

- Provide complete information to the Provincial Party Committees, Provincial People's Councils, People's Committees of provinces and centrally governed cities, the Ministry of Finance, and other users of information in accordance with legal provisions;

- Develop and publish statistical publications of the Departments of Finance to ensure that statistical information from the Departments of Finance is disseminated promptly, transparently, and in compliance with legal provisions;

- Organize and strengthen the statistical organizational structure at the Departments of Finance in accordance with regulations, enhance the legal environment, material infrastructure, funding, and other necessary conditions for statistical work at the Departments of Finance. Train, develop, and improve human resources for statistical work at the Departments of Finance;

- Uniformly apply the system of statistical classification tables (codes) in accordance with current regulations. Organize the issuance and management of codes for units related to the budget within the province in accordance with the regulations of the Ministry of Finance.

c) For reports from the Departments of Finance not falling under the scope of this Circular, the Departments of Finance shall comply with current regulations of the Ministry of Finance and competent state management agencies;

d) Coordinate with related agencies and units within the jurisdiction to conduct research, cooperation, provision, and exchange of statistical information with the Departments of Finance to aggregate and provide such information in accordance with this Circular and guidance from the Ministry of Finance.

đ) Annually report on the situation and results of implementing statistical work at the Departments and the implementation of this Circular, submit to the Department of Information Technology and Financial Statistics for consolidation and reporting to the Minister of Finance.

2. Responsibilities of the Department of Information Technology and Financial Statistics:

a) Regularly compile and report annually to the Minister of Finance on the situation and results of statistical work at the Departments of Finance in accordance with this Circular;

b) Conduct training for the Departments of Finance to guide, urge, and inspect the implementation of this Circular;

c) Organize the development, implementation, guidance on exploitation, use, and maintenance of the Department of Finance Statistical Report software;

d) Disseminate and share statistical information from the Departments of Finance with units exploiting and using it in accordance with legal provisions.

3. Units under the Ministry of Finance shall cooperate with the Department of Information Technology and Financial Statistics to implement this Circular.

4. Organizations and individuals specified in Clause 3 of Article 2 of this Circular shall be responsible for accurately providing statistical information to the Departments of Finance in accordance with the guidelines of this Circular.

Article 14. Effective Date

1. This Circular takes effect from April 2, 2013.

2. During the implementation period, if there are any difficulties, agencies and units are requested to promptly reflect them to the Ministry of Finance for study and appropriate amendments and supplements./.