Decision No. 156/2002/QD-BTC On Amending and Supplementing the State Budget Classification System

Pursuant to …;

Supplementing and Amending the State Budget Classification System

_____________________

THE MINISTER OF FINANCE

Pursuant to the Law on State Budgets;

Pursuant to Decree No. 87/CP dated December 19, 1996 and Decree No. 51/1998/ND-CP dated July 18, 1998 of the Government detailing the decentralization of management, preparation, implementation, and settlement of state budgets;

Pursuant to Resolution No. 02/2002/QH11 dated August 5, 2002 of the National Assembly of the Eleventh Session specifying the list of Ministries and ministerial-level agencies of the Government; the Law on the Organization of the Government dated December 25, 2001; Decree No. 12/2001/ND-CP dated March 27, 2001 of the Government on the reorganization of certain specialized agencies under provincial People's Committees and district and town People's Committees under provinces and centrally-administered cities; Decision No. 71/2001/QD-TTg dated May 4, 2001 of the Prime Minister regarding national target programs for the period 2001-2005;

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;

Considering the proposal of the Director of the State Budget Department.

Pursuant to …;

Article 1. Issuing with this Decision the supplementary and amended classification codes for Chapters (A and B), Sections, Subsections, and Sub-subsections issued pursuant to Decision No. 280 TC/QD-BTC dated April 15, 1997 of the Minister of Finance; Circulars guiding, supplementing, and amending the State Budget Classification System No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, and No. 67/2001/TT-BTC dated August 22, 2001 of the Ministry of Finance for use in budget preparation, implementation, and settlement

- Specialized agencies under district, county, town, and city-level People's Committees established according to decisions of provincial and centrally-administered city People's Committees; specialized agencies under commune, ward, and town People's Committees; the Ministry of Finance authorizes the Provincial Finance and Price Control Departments to define Chapter C and Chapter D codes based on the principle of using corresponding Chapter A and B codes, if Chapters (A and B) do not exist, using the highest Chapter code of the merged agencies to define the new agency's codes.

- Abolishing Decision No. 209/2000/QD-BTC dated December 25, 2000 of the Minister of Finance on issuing the State Budget Classification System applicable to communal budgets.

- Based on the State Budget Classification System issued pursuant to Decision No. 280 TC/QD-BTC dated April 15, 1997, Decision No. 148/2002/QD-BTC dated December 6, 2002, Circulars guiding, amending, and supplementing the current State Budget Classification System, and the supplementary and amended provisions issued pursuant to this Decision of the Minister of Finance; the Ministry of Finance authorizes the Provincial Finance Departments

- To guide communal budgets to account appropriately in accordance with local realities.

Article 2. This Decision takes effect from January 1, 2003. All previous Decisions and Circulars that conflict with this Decision are abolished.

Article 3. Ministries, ministerial-level agencies, other central agencies, central Party and mass organizations, and People's Committees of provinces and centrally-administered cities shall be responsible for directing, implementing, and guiding subordinate units to implement this Decision.

Article 4. The Director of the State Budget Department, the Head of the Ministry of Finance's Office, and the heads of units under and affiliated with the Ministry of Finance shall be responsible for guiding and organizing the implementation of this Decision.