Decision No. 151/2003/QD-BTC of the MINISTER OF FINANCE stipulates the functions, tasks, powers, and organizational structure of the State Budget Department.

Pursuant to …;

OF THE MINISTRY OF FINANCE NUMBER 151/2003/QD-BTC DATED SEPTEMBER 12, 2003 ON REGULATING THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE STATE BUDGET DEPARTMENT

THE MINISTER OF FINANCE

Pursuant to 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;
Pursuant to 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;
Pursuant to Circular No. 1912/BNV-TCBC dated August 15, 2003 of the Ministry of Home Affairs on agreement to establish rooms at some units under the Ministry of Finance;
Considering the proposal of the Director of the State Budget Department and the Director of the Cadre and Civil Servant Organization Department;

Pursuant to …;

Article 1.

The State Budget Department is a unit within the state management machinery of the Ministry of Finance, assisting the Minister of Finance in uniformly managing the State Budget (hereinafter referred to as the SB) throughout the country.

Article 2.

The State Budget Department has the following tasks:

1. Taking the lead in coordinating to develop mechanisms, policies, and financial-budgetary systems:

a. Drafting Law projects and other regulatory legal documents in the field of SB for submission to competent authorities for decision.

b. Drafting the five-year SB strategy and plan.

c. Formulating guidelines, objectives, and mechanisms to serve the formulation of financial policies and annual SB construction.

2. Participating in developing financial-budgetary policies and systems:

- Participating with state agencies in economic and social development policies; guiding the development of the national financial system; allocating the structure of financial resources to fulfill economic and social development tasks, national defense, and security; participating with provinces and centrally-administered cities (hereinafter collectively referred to as localities) on economic and social development policies in their respective areas; coordinating with units under the Ministry to unify the preparation of opinions to participate with ministries, agencies at the level of ministries, government agencies, and other central agencies (hereinafter collectively referred to as central agencies) on the direction, tasks, and financial mechanisms and policies for implementation.

- Participating with units under the Ministry of Construction in major balances such as: borrowing, repayment, and government and national debt; balancing development capital sources, state foreign currency funds; balancing internal and external budget funds annually, over five years, and long-term; tax collection policies; standards, norms, and budget expenditure systems; budget accounting and other financial-budgetary systems.

3. Preparing the annual state budget estimate and the allocation plan for the central budget when necessary:

a. Drafting the Prime Minister's Directive on the development plan and the state budget estimate, and the Circular of the Ministry of Finance guiding the preparation of the annual state budget estimate.

b. Drafting the allocation norms for the state budget.

c. Coordinating with the General Department of Taxation and the General Department of Customs to prepare the state budget revenue estimate, and the annual revenue verification plan for ministries, central agencies, and localities.

Leading and coordinating with units under the Ministry to prepare the annual expenditure verification plan for ministries, central agencies, and localities.

d. Organizing meetings with provinces and centrally-administered cities regarding the local budget estimate; coordinating with units under the Ministry to organize meetings with ministries and central agencies regarding the annual budget estimate.

đ. Leading the consolidation and preparation of the annual state budget revenue and expenditure estimates, allocation plans for the central budget; drafting reports on the state budget estimate and allocation plan for the central budget; leading and coordinating with units under the Ministry to prepare explanatory appendices for the basis and calculation of the state budget estimate and allocation plan for the central budget; explaining questions from National Assembly deputies about the state budget according to the division of labor by the Ministry.

e. Leading the preparation of materials and data to submit to competent authorities for the allocation of the annual state budget estimate to ministries, central agencies, and localities.

g. Drafting solutions and measures to implement the state budget estimate approved by the National Assembly.

h. Implementing the public disclosure of the state budget estimate approved by the National Assembly, and the state budget estimates of ministries, central agencies, and localities allocated by competent authorities according to regulations.

i. Consolidating and preparing adjustment plans for the state budget estimate in cases deemed necessary according to the law.

4. Organizing the execution of the annual state budget estimate:

a. Leading the review and consolidation of the results of the allocation and assignment of the annual state budget estimate for localities; coordinating with units under the Ministry to review and consolidate the results of the allocation and assignment of the central budget for ministries and central agencies. Consolidating the results of the budget allocation.

b. Organizing the execution of the central budget according to the estimate approved by competent authorities.

Coordinating with units under the Ministry to organize the execution and disbursement of unallocated funds at the beginning of the year (debt repayment, business support, preferential state credit,...) according to regulations.

c. Coordinating with the General Department of Taxation and the General Department of Customs to monitor and urge the concentration of revenues into the state budget.

d. Coordinating with the State Treasury (at the central level): Centralized and unified management of the state budget fund, including both VND and foreign currency funds; organizing domestic loans to offset the budget deficit; implementing expenditures according to the estimate. Temporarily using from the financial reserve fund and other legitimate financial sources when there is a temporary shortage in the central budget fund.

đ. Leading and coordinating with units under the Ministry to regularly prepare reports evaluating the implementation of the state budget, recommending measures to ensure budget balance, and implementing the approved budget revenue and expenditure estimates.

e. Leading the review and consolidation of proposals to supplement the regular and investment expenditure budgets for localities from the central budget reserve. Coordinating with units under the Ministry to review and consolidate proposals to supplement the budgets of ministries and central agencies.

g. Leading and coordinating with units under the Ministry to consolidate and prepare proposals for the use of increased revenues and adjustments to reduced expenditures in the central budget compared to the estimate (if applicable), and submitting them to the Ministry and competent authorities for decision.

h. Drafting plans for temporary borrowing from the State Bank for the central budget in cases where it does not need to be repaid in the fiscal year (if applicable) according to regulations.

i. Chair the review and consolidation of the presentation to the Ministry for the decision on pre-funding the additional balancing amount for the local budget for the following year when the state budget estimate has not yet been decided by the National Assembly, to implement important and urgent tasks with seasonal nature of the locality. Coordinate with units to present to the Ministry for the decision on pre-funding the state budget estimate to implement important necessary tasks of the central budget.

k. Inspect the preparation and allocation of the budget estimate, implementation of revenue and expenditure of the state budget, transparency of the state budget, the situation of revenue and use of financial funds, the situation of capital mobilization for basic construction investment (hereinafter referred to as construction investment), compliance with state budget management policies and systems of the locality, the debt situation of various levels of budgets.

Coordinate with units under the Ministry to inspect the preparation and allocation of the budget estimate, implementation of revenue and expenditure of the state budget, transparency of the state budget, compliance with state budget management policies and systems of central ministries and agencies, the situation of construction investment debt, debt of state-owned enterprises.

5. Organize the work of preparing the final accounts of the central budget, prepare the final accounts of the state budget:

a. Establish the system of State Budget Accounts, indicators for reporting revenue and expenditure of the state budget.

b. Chair and coordinate with units under the Ministry to guide central ministries and agencies and localities in implementing the closing of state budget accounting books and preparing annual final accounts in accordance with regulations and the State Budget Accounts.

c. Coordinate with units under the Ministry to review the reports on the final accounts of revenue and expenditure of central ministries and agencies; coordinate with the Investment Department to prepare the final accounts of investment capital for key national projects and works. Aggregate and prepare the report on the final accounts of revenue and expenditure of the central budget annually.

d. Chair, review and aggregate, prepare the report on the final accounts of newly generated state revenue and local budget expenditure of provinces and centrally-administered cities.

đ. Chair and coordinate with units under the Ministry to aggregate and prepare the annual final accounts of the state budget for submission to the Government and the National Assembly for approval.

e. Implement the transparency of the final accounts of the state budget according to prescribed regulations.

6. Chair and coordinate with units to uniformly manage the national debt.

7. Participate in negotiations with foreign countries and international organizations regarding borrowing, aid, and related financial-budgetary commitments; organize the implementation of cooperation projects with foreign countries in the field of state budget according to the division of labor by the Ministry.

8. Implement state budget statistics in accordance with the provisions of the law; organize analysis and forecasting of the state budget.

Chair and coordinate with relevant units to organize the implementation of comprehensive analysis and forecasting of the state budget and national finance.

Implement the provision of state budget statistical data to domestic and foreign organizations and agencies according to the regulations of the Ministry.

9. Chair and coordinate with units to aggregate and evaluate the situation and results of the implementation of financial mechanisms and policies, the effectiveness of state budget expenditure; coordinate to inspect the implementation of the budget and evaluate the effectiveness of state budget expenditure of ministries, central agencies, sectors, and fields.

10. Coordinate and participate in building national financial policy; disseminate policies and laws on the state budget; conduct scientific research in the field of state budget according to the division of labor by the Ministry.

11. Chair and coordinate with units under the Ministry to establish financial mechanisms for salaries and participate in issues related to salary policies.

12. Chair or coordinate with units under the Ministry to work with specialized agencies under ministries, central agencies, and localities to implement budget management, preparation of state budget estimates, allocation of central budget, implementation of the state budget, inspection of the state budget, preparation of final accounts of the state budget, statistics, analysis, and forecasting of the state budget according to the division of labor by the Ministry.

Article 3.

The Director of the State Budget Department has the authority:

- To receive reports as prescribed, relevant documents, and information to perform assigned functions and tasks; request units under the Ministry to provide documents and data as prescribed.

- Delegated by the Minister of Finance:

+ Request central ministries, agencies, and localities to comply with prescribed regulations on state budget management;

+ Decide to temporarily suspend or propose competent authorities to decide to temporarily suspend expenditures exceeding permitted sources, deviating from the budget estimate, violating policies, systems, standards, or failing to fully implement accounting and statistical systems and financial-budgetary reporting regulations of central ministries, agencies, and localities.

- Authorized by the Minister of Finance to be the account holder of the central budget fund at the State Treasury and some other accounts.

- Sign documents explaining, guiding, and responding to central ministries, agencies, and localities on state budget management according to the delegation of the Ministry. Report to the Ministry on suspending or abolishing management documents of ministries and localities that violate state regulations and the Ministry of Finance's regulations on state budget management.

- Refuse to accept reports that do not comply with regulations and fail to meet the requirements of state budget management; request agencies, units, and localities to re-prepare reports according to state regulations.

Article 4.

The State Budget Department has a Director and several Deputy Directors. The Director is responsible for comprehensive management of the staff of the department; organize training and upgrading to enhance the competence of staff; bear responsibility before the Minister for all activities of the department.

Deputy Directors are responsible before the Director for assigned tasks.

The State Budget Department has the following divisions:

- Division of General Budget Estimate

- Division of State Budget Management

- Division of Local Budget Management

- Division of Final Accounts

- Division of Analysis, Forecasting, and State Budget Statistics

Specific tasks of each Division are stipulated by the Director of the State Budget Department.

The State Budget Department organizes the implementation of tasks according to the specialist system combined with division organization; for tasks implemented according to the specialist system, the Director of the State Budget Department is responsible for organizing work and assigning tasks to each specialist in accordance with their position, standards, and professional capacity to complete assigned tasks.

The staffing of the State Budget Department is decided by the Minister of Finance.

Article 5.

This Decision shall take effect from the date of signature. The Director of the State Budget Department, the Director of the Organization and Cadres Department, the Head of the Ministry of Finance’s Office, the Heads of units and organizations under the Ministry shall be responsible for implementing this Decision.