Decision No. 1592/QD-TTg On continuing to implement certain support policies for production land, residential land, housing, and living water supply until 2010 for poor households of ethnic minorities with difficult living conditions

CIRCULAR

OF MINISTRY OF FINANCE DECREE NO. 224/2009/TT-BTC DATE November 26, 2009

REGULATING THE ORGANIZATION AND IMPLEMENTATION OF THE STATE BUDGET ESTIMATE FOR 2010

NATIONAL BUDGET

 

Pursuant to the Resolutions of the XIIth National Assembly No. 37/2009/QH12 dated November 11, 2009 on the state budget estimate for 2010 and No. 38/2009/QH12 dated November 13, 2009 on the allocation of the central budget for 2010; regarding the central budget allocation for the year 2010;

Pursuant to Decision No. 1908/QĐ-TTg dated November 19, 2009 of the Prime Minister on the assignment of the state budget estimate for 2010;

The Ministry of Finance hereby stipulates the organization and implementation of the state budget estimate for 2010 as follows:

I. ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2010:

Article 1. Allocation of revenue sources and expenditure responsibilities for local budgets:

1. Year 2010 is the final year of the period for stabilizing the state budget between the central budget and local budgets (2007 - 2010). In addition to implementing the stabilization of the percentage ratio (%) of revenue distribution between the central budget and local budgets and the amount of supplementary balance (if any) from the central budget to local budgets according to the levels decided by the National Assembly and the Standing Committee of the National Assembly in 2007 (except for the revenue sharing ratio of Hanoi City which is implemented according to Resolution No. 705/2008/UBTVQH12 dated November 19, 2008 of the Standing Committee of the National Assembly), the central budget will supplement the local budget to implement salary reform up to a minimum wage of 650,000 VND/month and will be assigned to each province and centrally governed city by the Prime Minister in Decision No. 1908/QĐ-TTg dated November 19, 2009.

2. The allocation of revenue sources and expenditure responsibilities between local government budgets at various levels, the percentage ratio (%) of revenue distribution among local government budgets at different levels, and the supplementary balance from higher-level budgets to lower-level budgets, in addition to being implemented stably according to the resolutions of People's Councils and decisions of People's Committees for the five-year budget period during the stabilization period; provincial budgets will supplement the balance to implement salary reform according to the resolutions of provincial People's Councils and decisions of provincial People's Committees at the same level.

3. Continue to implement the mechanism for balancing land use fee revenues in the local budget balance for investment in economic and social infrastructure construction and using part of these revenues to carry out cadastral surveying, establishing a database of land ownership records, and issuing land use right certificates. Localities should focus on allocating funds to carry out cadastral surveying, establishing a database of land ownership records, and issuing land use right certificates in 2010; striving to complete the issuance of land use right certificates for the three main types of land—agricultural, forestry, and residential—by the end of 2010. At the same time, allocate 30% to 50% of land use fees and land rental fees to establish a Land Development Fund in accordance with Decree No. 69/2009/NĐ-CP dated August 13, 2009 of the Government on additional regulations regarding land planning, land allocation, land recovery, compensation, and resettlement (the Ministry of Finance will issue separate guidance).

4. Continue to implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenues shall not be included in the local budget balance but managed through the state budget; based on the lottery revenue collection capacity in 2009 and the economic growth plan for 2010, provincial People's Committees shall submit to their respective People's Councils for allocation of lottery revenues to invest in social welfare projects in their localities according to the principles set forth in Circular No. 4472/BTC-NSNN dated March 27, 2009 of the Ministry of Finance on guiding the allocation and use of lottery revenues in 2009.

Article 2. Allocation and assignment of state budget revenue estimates:

1. Ministries, central agencies, provincial and municipal People's Committees under the Central Government shall implement the assignment of revenue collection tasks for the 2010 state budget to subordinate units and lower-level authorities, ensuring that the targets exceed the state budget revenue estimates assigned by the Prime Minister. In addition to assigning the state budget revenue estimates, ministries, central agencies, provincial and municipal People's Committees under the Central Government shall assign public service revenue collection tasks to subordinate units (if applicable).

2. The allocation and assignment of state budget revenue estimates must be based on the assessment of the results of state budget revenue collection in 2009; taking into account tax laws, revenue systems; the economic growth rate of each sector and field, the specific development potential of businesses, organizations, and individual traders; the need to strengthen inspection and supervision, implement measures to combat smuggling, tax evasion, and commercial fraud, and fully recover overdue taxes, amounts discovered and recorded after inspections and audits by the State Audit Office; collect all deferred tax payments from 2009 within their due dates; and implement a one-quarter extension of tax payment deadlines for small and medium-sized enterprises, textile, leather, and footwear manufacturing enterprises according to the National Assembly's resolution.

Article 3. Allocation and assignment of state budget expenditure estimates:

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities must allocate and assign capital investment budgets in compliance with investment management and construction regulations while ensuring the following requirements:

a) Ministries, central agencies:

- Allocate and assign detailed project-based basic construction investment budgets according to economic sectors; allocate funds to settle outstanding construction debts for completed projects that have been put into use but lack sufficient funding; allocate funds to recover advance payments due in 2010 according to the Prime Minister's decision.

- Ensure adequate counterpart funds for projects and programs funded by ODA according to commitments; ensure funds for investment preparation work.

- Focus on allocating funds for important, urgent, and effective projects; prioritize allocation of funds for ongoing projects that can be completed and put into use in 2010-2011; do not allocate funds for projects lacking necessary investment procedures.

- After allocating funds for the above tasks, allocate funds for new projects that meet the conditions for fund allocation according to regulations, focusing on concentration and avoiding dispersion.

b) Provinces and centrally governed cities:

- Allocate the budget for investment in construction projects assigned to settle the outstanding construction debts of projects under the state budget according to the prescribed regulations, without generating new arrears and without allocating funds for projects that have not completed the required investment procedures; allocate funds to recover the advance payments due by the end of 2010 as decided by the Prime Minister; allocate sufficient funds (both principal and interest) to repay the investment mobilizations as stipulated in Clause 3, Article 8 of the State Budget Law which are due for repayment in 2010; repay the credit loans with preferential interest rates for implementing the program of reinforcing irrigation canals, rural roads, village-based infrastructure, and aquaculture infrastructure which are due for repayment in 2010.

- Ensure adequate allocation of local government budget funds for projects and programs partially supported by the central government budget to achieve the project and program objectives: The Program to Support Poor People's Housing, The Program to Support Production Land and Drinking Water for Ethnic Minority Poor People with Difficult Livelihoods, The Project to Reinforce School Buildings and Teachers' Houses, The Project to Construct, Renovate, and Upgrade District General Hospitals and Regional General Hospitals Using Government Bonds and Other Support Programs where the central government budget only provides partial support.

- For ODA projects managed by localities: Concentrate on allocating sufficient counterpart funds from local budgets for these projects as committed.

- For important local programs and projects funded from targeted supplementary budgets from the central government, they must be allocated according to the assigned targets and budget estimates. Prioritize the allocation of funds for the Poverty Reduction Support Program for 62 Poor Districts as stipulated in Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government.

- Concentrate funds on projects and works that are effective and capable of being completed and put into use in 2010-2011.

- Allocate and assign development expenditure budgets to subordinate agencies and lower-level authorities for education and vocational training, science, and technology sectors, which shall not be lower than the levels assigned by the Prime Minister for these sectors.

- After allocating funds for the aforementioned tasks, allocate funds for newly initiated projects that meet the conditions for fund allocation according to the prescribed regulations, focusing on concentrating funds and avoiding dispersion; prioritizing projects and works investing in agricultural development sectors.

- In cases where there is a need to mobilize capital for constructing economic and social infrastructure projects guaranteed by provincial budgets within the five-year plan (2006-2010) approved by the Provincial People's Council, it is permissible to mobilize domestic capital, ensuring that the maximum level of debt does not exceed 30% of the total domestic construction investment budget of the provincial budget in 2010 as stipulated by the State Budget Law and guiding documents. Specifically, for Hanoi and Ho Chi Minh City, the capital mobilization shall be carried out according to Decree No. 123/2004/NĐ-CP dated May 18, 2004 and Decree No. 124/2004/NĐ-CP dated May 18, 2004 of the Government.

Additionally, for localities requiring temporary capital advances to implement infrastructure projects attracting domestic and foreign economic organizations' investments, which generate revenue to repay the temporary advances and have been approved by competent authorities, shall follow the provisions of Circular No. 49/2005/TT-BTC dated June 9, 2005 of the Ministry of Finance.

2. Allocation and assignment of the 2010 budget for economic and social public services, national defense, security, and administrative management:

a) Ministries, central agencies, and localities when allocating and assigning the budget for economic and social public services, national defense, security, and administrative management must ensure funding for important tasks as prescribed by law and those decided by the Prime Minister. At the same time, ensure strict, economical, and efficient budget spending requirements, contributing to achieving economic and social development goals, ensuring sufficient sources to implement social welfare policies, including the following points:

- Continue to allocate funds to implement the e-commerce development plan for the period 2006-2010 approved by the Prime Minister in Decision No. 222/2005/QĐ-TTg dated September 15, 2005 and the guidelines of the Ministry of Trade (now the Ministry of Industry and Trade).

- Ensure funding for administrative reform implementation according to Decision No. 94/2006/QĐ-TTg dated April 27, 2006 of the Prime Minister approving the State Administrative Reform Plan for the period 2006-2010.

- Ensure funding for direct support policies for poor people in difficult areas according to Decision No. 102/2009/QĐ-TTg dated August 7, 2009 of the Prime Minister. from the subsidy and tariff adjustment funds for policy items (excluding subsidies for Party newspapers and original seeds in agriculture) balanced in the annual regular budget of local governments. Based on the local reports on direct support funding for poor people in difficult areas according to Decision No. 102/2009/QĐ-TTg, any additional funding compared to the previously balanced subsidy and tariff adjustment funding in the local budget will be supplemented by the central budget for the local budget to implement.

- Allocate funding to support the development of rural industries according to Decree No. 66/2006/NĐ-CP dated July 7, 2006 of the Government and the guidance provided in Circular No. 113/2006/TT-BTC dated December 28, 2006 of the Ministry of Finance.

- Allocate funding to meet the needs for information technology application activities as stipulated in Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government.

- Allocate funding to implement Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister regarding the application of ISO 9001:2000 quality management systems in the operations of administrative agencies.

- Allocate funding to implement Directive No. 24/2008/CT-TTg dated August 8, 2008 of the Prime Minister on strengthening crime prevention and punishment work related to environmental protection during the integration period.

- Allocate funding to implement planning work as stipulated in Circular No. 24/2008/TT-BTC dated March 14, 2008 of the Ministry of Finance.

- Allocate funds for the operations of the Association for Promoting Education at all levels according to Directive No. 11-CT/TW dated April 13, 2007 of the Central Committee and Circular No. 9134/BTC-HCSN dated July 10, 2007 of the Ministry of Finance.

- Allocate funds for work on preventing and combating AIDS, drugs, and prostitution according to the guidance of the Prime Minister in Notification No. 193/TB-VPCP dated August 4, 2008 of the Government Office and the guidelines of the Ministry of Finance.

b) For ministries, central agencies, and localities when allocating and assigning budgets for economic and social public services, national defense, security, administrative management (including salary reform costs with a minimum of 650,000 VND/month) to budget-funded units, they must ensure that the expenditure budget matches the budget assigned by the Prime Minister. The Ministry of Finance will guide both the total amount and detailed allocation by each spending category; the budget allocation must comply with established standards and norms as stipulated by law.

Additionally, when allocating budgets to public service units, based on the budget assigned by the Prime Minister, ministries and central agencies shall determine the funding allocation for public service units appropriately, ensuring efficiency according to principles. Units with public service revenue and service fees should strive to increase their self-sufficiency from their own fee revenues to prioritize funding for units mainly operating on state budget funds. Continue to grant autonomy to public service units and promote socialization in various types of public services, especially healthcare and education, at a higher level.

- Allocate and assign the 2010 budget for subordinate agencies and lower-level authorities in the fields of education and training, vocational training, science, and technology, not to be lower than the budget assigned by the Prime Minister. When allocating and assigning the budget for the field of education and training, ensure sufficient funding for the implementation of tasks at all educational levels, particularly focusing on funding for the universalization of preschool education for five-year-olds. Fully implement preschool education development policies according to Decision No. 161/2002/QĐ-TTg dated November 15, 2002 of the Prime Minister and Decision No. 149/2006/QĐ-TTg dated June 23, 2006 of the Prime Minister approving the project "Development of Preschool Education for the period 2006-2015."

- For the field of public service expenditure on environmental protection: Provincial People's Committees shall base their decisions on the budget assigned by the Minister of Finance, regulations and policies, the volume of tasks to be carried out, and the actual conditions of the locality, submitting to the same-level People's Council for approval. Among these, priority should be given to funding for the disposal of medical waste, environmental sanitation in schools, landfill sites, purchasing equipment for waste collection, and addressing hotspots of environmental issues. the province shall base on the draft budget assigned by the Minister of Finance, the system of policies, the volume of tasks to be carried out, and the actual situation of the locality, submit to the People's Council at the same level for decision. Among other things, focus on allocating funds to handle medical waste, environmental hygiene in schools, waste disposal sites, purchasing equipment for waste collection, paying attention to addressing hotspots of environmental issues. equipment for waste collection, focusing on handling environmental hotspots.

- Based on the 2010 budget assignment, provinces and centrally-administered cities shall allocate funds to implement central policies and regulations effective up to the time of the 2010 budget assignment. Particularly, implement social welfare policies so that beneficiaries can receive support payments from the beginning of 2010, including:

(1) Funds to implement assistance policies for social welfare recipients according to Decree No. 67/2007/NĐ-CP dated April 13, 2007 of the Government.

(2) Funds to pay health insurance premiums for members of poor households; ethnic minority people living in areas with difficult socio-economic conditions, particularly extremely difficult conditions; children under six years old according to Decree No. 62/2009/NĐ-CP dated July 27, 2009 of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law.

(3) Funds to implement policies for children from poor households attending kindergarten and primary school in communes 135 according to Decision No. 82/2006/QĐ-TTg dated April 14, 2006 of the Prime Minister regarding adjustments to scholarship policies for students from ethnic minorities studying at boarding schools and preparatory universities.

(4) Funds to implement policies for children from poor households attending kindergarten and primary school in communes 135 according to Decision No. 101/2009/QĐ-TTg dated August 5, 2009 of the Prime Minister amending and supplementing certain provisions of Decision No. 112/2007/QĐ-TTg dated July 20, 2007 of the Prime Minister.

(5) Funds to implement the program for developing the economy and society in border communes between Vietnam and Laos; Vietnam and Cambodia until 2010 according to Decision No. 160/2007/QĐ-TTg dated October 17, 2007 of the Prime Minister.

(6) Funds to implement the policy of waiving water resource fees according to Decree No. 115/2008/NĐ-CP dated November 14, 2008 of the Government amending and supplementing certain provisions of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government detailing the implementation of certain provisions of the Water Resources Engineering Law.

(7) Funds to implement Decree No. 127/2008/NĐ-CP dated December 12, 2008 of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law concerning unemployment insurance.

(8) Funds to implement Decision No. 75/2009/QĐ-TTg dated May 11, 2009 of the Prime Minister regarding the regulation of allowances for village health workers.

(9) Funds to implement Decree No. 64/2009/NĐ-CP dated July 30, 2009 of the Government regarding policies for health workers serving in areas with extremely difficult socio-economic conditions.

(10) Funds to implement Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government regarding positions, number, and some policies and regulations for cadres and civil servants at commune, ward, town levels and those working part-time at the commune level.

3. Allocation and assignment of budgets for implementing national target programs, projects, and tasks in 2010:

BASED ON THE BUDGET FOR IMPLEMENTING NATIONAL TARGET PROGRAMS, IMPORTANT PROGRAMS AND PROJECTS, AND CERTAIN TASKS ASSIGNED BY THE PRIME MINISTER, MINISTRIES, CENTRAL AGENCIES, PROVINCES’ PEOPLE'S COMMITTEES, AND DIRECTLY SUBORDINATE CITIES’ PEOPLE'S COMMITTEES SHALL ALLOCATE AND ASSIGN BUDGETS TO SUBORDINATE UNITS AND LOWER LEVEL ADMINISTRATIONS TO ENSURE THE OBJECTIVES AND CONTENT OF EACH PROGRAM AND PROJECT AS ASSIGNED BY AUTHORIZED AUTHORITIES. PROVINCES AND DIRECTLY SUBORDINATE CITIES SHALL INCORPORATE NATIONAL TARGET PROGRAM FUNDS IN THEIR RESPECTIVE AREAS IN ACCORDANCE WITH REGULATIONS TO ENSURE EFFECTIVENESS; IN ADDITION TO TARGETED SUPPORT FUNDS FROM THE CENTRAL BUDGET, PROVINCES AND DIRECTLY SUBORDINATE CITIES SHALL ACTIVELY ARRANGE LOCAL BUDGETS AND LEGAL FINANCIAL SOURCES TO IMPLEMENT SUCH PROGRAMS.

THE DEVELOPMENT PROGRAM FOR POOR COMMUNITIES IN ETHNIC GROUPS' AREAS AND MOUNTAINOUS REGIONS FOR THE PERIOD 2006-2010 (PROGRAM 135 PHASE II) IS ALLOCATED ACCORDING TO THE LEVELS SET OUT IN DECISION NO. 1445/QĐ-TTg DATED OCTOBER 25, 2007 AND DECISION NO. 101/2009/QĐ-TTg DATED AUGUST 5, 2009 OF THE PRIME MINISTER.

POLICY TO SUPPORT LAND FOR AGRICULTURAL PRODUCTION, HOUSING, HOUSING, AND DRINKING WATER UNTIL 2010 FOR HOUSEHOLDS OF ETHNIC MINORITY POOR PEOPLE WITH DIFFICULT LIVING CONDITIONS IS ALLOCATED ACCORDING TO THE LEVELS SET OUT IN DECISION NO. 1592/QĐ-TTg DATED OCTOBER 12, 2009 OF THE PRIME MINISTER.

FOR THE EDUCATION AND TRAINING PROGRAM IMPLEMENTED ACCORDING TO DECISION NO. 07/2008/QĐ-TTg DATED JANUARY 10, 2008 OF THE PRIME MINISTER APPROVING THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING UNTIL 2010; JOINT CIRCULAR NO. 125/2008/TTLT-BTC-BGDĐT DATED DECEMBER 22, 2008 OF THE MINISTRY OF FINANCE AND THE MINISTRY OF EDUCATION AND TRAINING GUIDING THE IMPLEMENTATION OF THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING UNTIL 2010; THE ENHANCED SKILL TRAINING PROJECT IS IMPLEMENTED ACCORDING TO JOINT CIRCULAR NO. 90/2008/TTLT-BTC-BLĐTBXH DATED OCTOBER 16, 2008 OF THE MINISTRY OF FINANCE AND THE MINISTRY OF LABOUR, INVALIDS AND SOCIAL AFFAIRS GUIDING THE MANAGEMENT AND USE OF FUNDS FOR THE ENHANCED SKILL TRAINING PROJECT UNDER THE NATIONAL TARGET PROGRAM ON EDUCATION AND TRAINING UNTIL 2010.

4. Allocation and assignment of borrowing and grant funds from foreign sources:

Ministries, central agencies, and localities must provide detailed allocations for each using unit and ensure they match the total budget assigned by the Prime Minister.

5. ALLOCATE THE BUDGET RESERVE AT ALL LEVELS OF LOCAL GOVERNMENTS IN ACCORDANCE WITH THE STATE BUDGET LAW AND NOT LESS THAN THE LEVEL OF BUDGET RESERVES ALLOCATED BY THE PRIME MINISTER TO BE ABLE TO ACTIVELY IMPLEMENT NATURAL DISASTER PREVENTION, MITIGATION, AND RECOVERY EFFORTS, EPIDEMIC CONTROL, ETC., IN ACCORDANCE WITH THE STATE BUDGET LAW. DURING THE PROCESS OF DECIDING ON THE BUDGET ESTIMATE FOR REVENUE AND EXPENDITURE, IF THE PEOPLE'S COUNCIL DECIDES TO SET THE BUDGET ESTIMATE FOR REVENUE AT A HIGHER LEVEL THAN THAT ASSIGNED BY SUPERIOR AUTHORITIES, THEN THE BUDGET ESTIMATE FOR EXPENDITURE SHALL BE ADJUSTED UPWARD CORRESPONDINGLY (EXCLUDING INCREASED EXPENDITURE FROM LAND USE FEES), AFTER ALLOCATING 50% FOR SALARY REFORM, THE REMAINING PORTION SHOULD BE PRIORITIZED FOR IMPLEMENTING IMPORTANT TASKS, POLICIES, AND REGULATIONS DECIDED BY AUTHORIZED AUTHORITIES, SETTLEMENT OF CONSTRUCTION PROJECT PAYMENTS IN ACCORDANCE WITH REGULATIONS, SUPPLEMENTING THE LOCAL BUDGET RESERVE, AND INCREASING RESERVES TO BE ABLE TO MANAGE THE BUDGET ACTIVELY.

6. 7. MINISTRIES, CENTRAL AGENCIES, AND LOCALITIES SHALL ASSIGN CAPITAL PLANS TO PROJECT LEADERS IN DETAIL DOWN TO THE TYPE, CLAUSE, SECTION, AND SUBSECTION OF THE STATE BUDGET CHART AND PROJECT CODE ACCORDING TO DECISION NO. 33/2008/QĐ-BTC DATED JUNE 2, 2008 AND COMPLEMENTARY DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE.

PRIMARY BUDGET UNITS SHALL PREPARE A PLAN FOR THE ALLOCATION OF REGULAR EXPENSES TO BE DISTRIBUTED TO SUBORDINATE BUDGET USING UNITS IN DETAIL DOWN TO THE TYPE, CLAUSE, AND NATIONAL TARGET PROGRAM CODE, PROGRAM 135, AND THE NEW PLANTING 5 MILLION HA FOREST PROJECT (IF APPLICABLE) ISSUED ACCORDING TO DECISION NO. 33/2008/QĐ-BTC DATED JUNE 2, 2008 AND COMPLEMENTARY DOCUMENTS ISSUED BY THE MINISTRY OF FINANCE; SPECIFICALLY ASSIGNING THE ADDITIONAL 10% SAVINGS (IF ANY) AS PER REGULATIONS TO IMPLEMENT SALARY REFORM.

FOR GOVERNMENT ORGANIZATIONS IMPLEMENTING THE AUTONOMY MECHANISM, RESPONSIBLE FOR STAFFING AND ADMINISTRATIVE EXPENSES AS PER GOVERNMENT DECREE NO. 130/2005/NĐ-CP DATED OCTOBER 17, 2005, THE ALLOCATION AND ASSIGNMENT OF DETAILED BUDGETS SHALL BE DIVIDED INTO TWO PARTS: THE BUDGET FOR IMPLEMENTING THE AUTONOMY MECHANISM; THE BUDGET NOT IMPLEMENTING THE AUTONOMY MECHANISM.

FOR PUBLIC SERVICE ORGANIZATIONS IMPLEMENTING AUTONOMY AND SELF-RESPONSIBILITY FOR FINANCES AS PER GOVERNMENT DECREE NO. 43/2006/NĐ-CP DATED APRIL 25, 2006, THE ALLOCATION AND ASSIGNMENT OF BUDGETS FOR REVENUE AND EXPENDITURE SHALL BE BASED ON THE TASKS ASSIGNED, CLASSIFICATION OF PUBLIC SERVICE ORGANIZATIONS, AND THE BUDGET FOR REGULAR OPERATIONS APPROVED BY AUTHORIZED AUTHORITIES (FOR ORGANIZATIONS PARTIALLY SELF-FUNDING OPERATIONAL COSTS AND THOSE FULLY FUNDED BY THE STATE BUDGET); THE DETAILED BUDGET SHALL BE DIVIDED INTO TWO PARTS: THE BUDGET FOR REGULAR OPERATIONS, THE BUDGET FOR NON-REGULAR OPERATIONS.

FOR SCIENTIFIC AND TECHNOLOGICAL PROJECTS USING THE STATE BUDGET AS PER GOVERNMENT DECREE NO. 115/2005/NĐ-CP DATED SEPTEMBER 5, 2005, THE ALLOCATION AND ASSIGNMENT OF DETAILED BUDGETS SHALL BE DIVIDED INTO THREE PARTS: THE BUDGET FOR IMPLEMENTING SCIENTIFIC AND TECHNOLOGICAL TASKS, THE BUDGET FOR REGULAR OPERATIONS, THE BUDGET FOR NON-REGULAR OPERATIONS. WHEN ASSIGNING THE BUDGET FOR IMPLEMENTING SCIENTIFIC AND TECHNOLOGICAL TASKS TO BUDGET USERS,

MINISTRIES AND CENTRAL AGENCIES SHALL ASSIGN IN DETAIL ACCORDING TO THE PROJECT, THE FUNDED AMOUNT, AND THE UNFUNDED AMOUNT AS PER JOINT CIRCULAR NO. 93/2006/TTLT/BTC-KHCN DATED OCTOBER 4, 2006 OF THE MINISTRY OF FINANCE AND THE MINISTRY OF SCIENCE AND TECHNOLOGY GUIDING THE BUDGET ALLOCATION MECHANISM FOR SCIENTIFIC AND TECHNOLOGICAL PROJECTS USING THE STATE BUDGET. CONTINUE TO PROVIDE REGULAR OPERATING FUNDS FOR 2010 FROM THE STATE BUDGET ACCORDING TO THE METHODS AND STANDARDS OF 2009 FOR RESEARCH ORGANIZATIONS, RESEARCH AND TECHNOLOGY DEVELOPMENT ORGANIZATIONS, AND SCIENCE AND TECHNOLOGY SERVICE ORGANIZATIONS AS PER GOVERNMENT DECREE NO. 115/2005/NĐ-CP DATED SEPTEMBER 5, 2009, WHICH REGULATES THE AUTONOMY AND SELF-RESPONSIBILITY MECHANISM FOR PUBLIC SCIENCE AND TECHNOLOGY ORGANIZATIONS.

Continue to allocate regular operation funding for the year 2010 from the state budget according to the method and standard set in 2009 for scientific research organizations, scientific research and technology development organizations, and science and technology service organizations as stipulated in Decree No. 115/2005/NĐ-CP dated September 5, 2009 of the Government on the mechanism of autonomy and self-responsibility of public scientific and technological organizations.

8. In cases where counties, districts, and wards pilot the non-establishment of People's Councils, the allocation and budget assignment shall be carried out in accordance with the guidance provided in Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance regarding the work of preparing budgets, implementing budgets, and finalizing accounts for counties, districts, and wards that do not establish People's Councils. The provisions concerning the preparation of budgets, organization of budget implementation, and finalization of accounts for counties, districts, and wards that do not establish People's Councils are regulated.

9. In 2010, the finance sector will expand the application of the budget management information system (TABMIS); therefore, in addition to the contents of budget allocation and assignment guidelines stipulated in this Circular, ministries, central agencies, and localities participating in TABMIS have the responsibility to comply with the regulations set forth in Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance. information management system for the budget and State Treasury (TABMIS); (TABMIS); therefore, apart from the allocation contents and budget guidance provided in this Circular, ministries, central agencies, and localities participating in TABMIS are responsible for implementing the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance.

Article 4. Implementing financial mechanisms to create sources for implementing salary systems and allowances in 2010 according to resolutions of the National Assembly, decrees of the Government, and decisions of the Prime Minister:

1. Ministries and central agencies when allocating and assigning the state budget to subordinate units; provincial and municipal people's committees directly under the Central Government when allocating and assigning the state budget to lower-level budgets must determine and allocate a savings amount of 10% of regular expenditure (calculated based on the increase in the regular expenditure budget for 2010 compared to the 2009 budget, excluding salary expenses and expenses with the nature of salaries at the minimum wage level of 650,000 VND/month) ensuring it is not less than the level guided by the Ministry of Finance; local people's committees at all levels when allocating and assigning budgets to subordinate units shall not include the 10% savings from increased expenditures (excluding public service organizations operating under financial mechanisms prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006, and Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government, and state agencies operating under self-management and self-responsibility mechanisms for staffing and administrative management costs as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government), to implement the salary reform system in 2010.

2. Ministries and central agencies guide subordinate units to reserve 40% of the revenue retained according to the 2010 regime (except for the health sector which reserves 35%, after deducting drug, blood, transfusion fluids, chemicals, replacement materials, and consumable material costs) to implement the salary reform system in 2010.

3. Localities must use 50% of the increase in local government revenue (excluding increases from land use fees) realized in 2009 compared to the 2009 budget assigned by the Prime Minister (for this source of increased revenue, in cases where localities face difficulties, have low self-balancing ratios from local revenue, small increases in 2009 compared to the assigned 2009 budget, and localities facing difficulties in implementing salary reforms due to inability to harmonize revenue increases across different levels of the local budget, the Ministry of Finance will consider specifically to determine the amount of increased revenue to be included in the sources for implementing salary reforms in 2010; simultaneously, compile and report to the Prime Minister the results of implementation), additional sources for implementing salary reforms up to the end of 2009 that were not used, and 10% savings from regular expenditure (excluding salaries and salary-like payments) in the 2010 budget increase compared to the 2009 budget and any surplus (if any) after ensuring the funding needs for implementing salary reforms up to the minimum wage of 650,000 VND/month, from the following sources:

- 50% of the increase in local government revenue (excluding increases from land use fees) in the 2008 budget compared to the 2007 budget assigned by the Prime Minister;

- 50% of the increase in local government revenue (excluding increases from land use fees) in the 2009 budget compared to the 2008 budget assigned by the Prime Minister;

- 50% of the increase in local government revenue (excluding increases from land use fees) in the 2010 budget compared to the 2009 budget assigned by the Prime Minister;

- 10% savings from regular expenditure (excluding salaries and salary-like payments) in the 2007 budget;

- 10% savings from regular expenditure (excluding salaries and salary-like payments) in the 2008 budget increase compared to the 2007 budget;

- 10% savings from regular expenditure (excluding salaries and salary-like payments) in the 2009 budget increase compared to the 2008 budget;

- 40% of the revenue retained according to the 2010 regime (except for the health sector which retains 35%, after deducting drug, blood, transfusion fluids, chemicals, replacement materials, and consumable material costs). Revenue retained according to the above regime shall not deduct operational costs in cases where such revenue is derived from services invested by the State and already covered by the State budget for operational costs (such as school fees retained by public schools; hospital fees retained by public hospitals after deducting drug, blood, transfusion fluids, chemicals, replacement materials, etc.). Revenue retained according to the regime of public service organizations can deduct operational costs in cases where such revenue is derived from services invested by the State or from services under State monopolies but not yet covered by the State budget for operational costs (as stipulated in point b, clause 2, Article 11 of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Law on Fees and Charges).

- Amounts allocated from the central budget in the 2010 budget to support the implementation of salary reforms up to the minimum wage of 650,000 VND/month.

4. Ministries, central agencies, and provincial and municipal people's committees directly under the Central Government, after implementing the above measures to create sources and still lack sufficient funds, the central budget will provide support to ensure adequate resources.

Article 5. Timeframe for allocation and budgeting:

BASED ON THE BUDGET REVENUE AND EXPENDITURE ESTIMATE ASSIGNED BY THE AUTHORIZED BODY, MINISTRIES AND CENTRAL AGENCIES (FOR THE NATIONAL BUDGET) SHALL DECIDE TO ALLOCATE AND ASSIGN THE BUDGET ESTIMATE TO EACH BUDGETARY UNIT; PEOPLE'S COMMITTEES AT ALL LEVELS (FOR LOCAL BUDGETS) SHALL SUBMIT TO THE SAME LEVEL PEOPLE'S COUNCIL FOR DECISION ON THE ESTIMATE OF STATE BUDGET REVENUE IN THEIR TERRITORIES, THE ESTIMATE OF LOCAL BUDGET EXPENDITURE, AND THE ALLOCATION PLAN OF THE BUDGET ESTIMATE OF THEIR OWN LEVEL TO ENSURE THE ASSIGNMENT OF THE BUDGET REVENUE AND EXPENDITURE ESTIMATE FOR THE YEAR 2010 TO EACH BUDGETARY UNIT BEFORE DECEMBER 31, 2009 AND ORGANIZE THE PUBLIC DISCLOSURE OF THE BUDGET ESTIMATE IN ACCORDANCE WITH THE REGULATIONS. AMONG WHICH, ATTENTION SHOULD BE GIVEN TO THE FOLLOWING POINTS:

1. PROVINCIAL PEOPLE'S COMMITTEES SHALL BASED ON THE PRIME MINISTER'S DECISION ON ASSIGNING BUDGET REVENUE AND EXPENDITURE TASKS, SUBMIT TO THE SAME LEVEL PEOPLE'S COUNCIL FOR DECISION ON THE ESTIMATE OF LOCAL BUDGET REVENUE AND EXPENDITURE, THE ALLOCATION PLAN OF THE PROVINCE BUDGET, AND THE LEVEL OF SUPPLEMENT FROM THE PROVINCE BUDGET TO THE LOWER LEVEL BUDGETS BEFORE DECEMBER 10, 2009; SIMULTANEOUSLY, BASED ON THE RESOLUTION OF THE PROVINCIAL PEOPLE'S COUNCIL, IMPLEMENT THE ASSIGNMENT OF BUDGET REVENUE AND EXPENDITURE TASKS TO EACH ORGAN AND UNIT UNDER THE PROVINCE; THE TASKS OF REVENUE AND EXPENDITURE, THE PERCENTAGE (%) OF DIVIDING REVENUE ITEMS TO THE LOWER LEVEL BUDGETS, THE LEVEL OF SUPPLEMENT FROM THE PROVINCE BUDGET TO EACH DISTRICT, COUNTY, TOWN, AND CITY UNDER THE PROVINCE (IF ANY).

PROVINCIAL PEOPLE'S COMMITTEES ARE RESPONSIBLE FOR REPORTING THE RESULTS OF ALLOCATING AND ASSIGNING THE LOCAL BUDGET ESTIMATE TO THE MINISTRY OF FINANCE NO LATER THAN FIVE DAYS AFTER THE SAME LEVEL PEOPLE'S COUNCIL DECIDES ON THE BUDGET ESTIMATE IN ACCORDANCE WITH ARTICLE 40 OF DECREE NO. 60/2003/NĐ-CP OF JUNE 6, 2003 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON STATE BUDGET AND POINT 5.3 OF SECTION 5 PART III OF CIRCULAR NO. 59/2003/TT-BTC OF JUNE 23, 2003 OF THE MINISTRY OF FINANCE; REPORT THE LEVEL OF CAPITAL RAISED IN 2008 AS PROVIDED FOR IN CLAUSE 3 OF ARTICLE 8 OF THE STATE BUDGET LAW, THE BALANCE OF LOANS RAISED BY THE LOCAL BUDGET UNTIL DECEMBER 31, 2009 TO THE MINISTRY OF FINANCE BEFORE JANUARY 31, 2010; REPORT THE REVENUE, EXPENDITURE, AND THE BALANCE OF THE FINANCIAL RESERVE FUND IN ACCORDANCE WITH POINT 19.3 OF SECTION 19 PART IV OF CIRCULAR NO. 59/2003/TT-BTC OF JUNE 23, 2003 OF THE MINISTRY OF FINANCE.

COUNTY PEOPLE'S COMMITTEES SHALL BASED ON THE PROVINCIAL PEOPLE'S COMMITTEE'S DECISION ON ASSIGNING BUDGET REVENUE AND EXPENDITURE TASKS, SUBMIT TO THE SAME LEVEL PEOPLE'S COUNCIL FOR DECISION ON THE COUNTIES' BUDGET REVENUE AND EXPENDITURE ESTIMATE AND THE ALLOCATION PLAN OF THE COUNTY BUDGET BEFORE DECEMBER 20, 2009; SIMULTANEOUSLY, BASED ON THE RESOLUTION OF THE COUNTY PEOPLE'S COUNCIL, ASSIGN BUDGET REVENUE AND EXPENDITURE TASKS TO EACH ORGAN AND UNIT UNDER THE COUNTY, THE LEVEL OF SUPPLEMENT FROM THE COUNTY BUDGET TO EACH COMMUNE, WARD, AND TOWN.

COMMUNE PEOPLE'S COMMITTEES SHALL BASED ON THE COUNTY PEOPLE'S COMMITTEE'S DECISION ON ASSIGNING BUDGET REVENUE AND EXPENDITURE TASKS, SUBMIT TO THE SAME LEVEL PEOPLE'S COUNCIL FOR DECISION ON THE COMMUNE BUDGET REVENUE AND EXPENDITURE ESTIMATE AND THE ALLOCATION PLAN OF THE COMMUNE BUDGET BEFORE DECEMBER 31, 2009 AND IMPLEMENT THE ALLOCATION OF THE REGULAR EXPENDITURE BUDGET ESTIMATE ACCORDING TO EACH TYPE AND ITEM OF THE STATE BUDGET OUTLINE ISSUED PURSUANT TO DECISION NO. 33/2008/QĐ-BTC OF JUNE 2, 2008 OF THE MINISTER OF FINANCE, AND SIMULTANEOUSLY SEND THE STATE TREASURY WHERE TRANSACTIONS ARE CONDUCTED (ONE COPY) AS THE BASIS FOR PAYMENT AND EXPENDITURE CONTROL.

2. BASED ON THE 2010 BUDGET REVENUE AND EXPENDITURE ESTIMATE ASSIGNED BY THE PRIME MINISTER AND THE PEOPLE'S COMMITTEES, PRIMARY BUDGETARY UNITS OF THE NATIONAL BUDGET AND LOCAL BUDGET LEVELS SHALL IMPLEMENT THE ALLOCATION AND ASSIGNMENT OF THE BUDGET REVENUE AND EXPENDITURE ESTIMATE TO THE BUDGETARY UNITS UNDER THEIR MANAGEMENT IN ACCORDANCE WITH DECREE NO. 60/2003/NĐ-CP OF JUNE 6, 2003 OF THE GOVERNMENT PROVIDING GUIDELINES FOR THE IMPLEMENTATION OF THE LAW ON STATE BUDGET, CIRCULAR NO. 59/2003/TT-BTC OF JUNE 23, 2003 OF THE MINISTRY OF FINANCE GUIDING THE IMPLEMENTATION OF DECREE NO. 60/2003/NĐ-CP AND THE ADDITIONAL GUIDANCE IN THIS CIRCULAR (REPORTING TO THE FINANCIAL AUTHORITIES ACCORDING TO FORMS 1A, 1B, AND 1C ATTACHED TO THIS CIRCULAR). SPECIFICALLY, THE ALLOCATION AND ASSIGNMENT OF THE DEVELOPMENT INVESTMENT EXPENDITURE ESTIMATE SHALL BE IMPLEMENTED IN ACCORDANCE WITH CIRCULAR NO. 27/2007/TT-BTC OF APRIL 3, 2007 OF THE MINISTRY OF FINANCE; CIRCULAR NO. 130/2007/TT-BTC OF NOVEMBER 2, 2007 OF THE MINISTRY OF FINANCE REGARDING THE AMENDMENT AND COMPLETION OF SOME POINTS OF CIRCULAR NO. 27/2007/TT-BTC OF APRIL 3, 2007 OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT AND PAYMENT OF INVESTMENT FUNDS AND OPERATIONAL FUNDS WITH AN INVESTMENT NATURE FROM THE STATE BUDGET FUNDS AND CIRCULAR NO. 209/2009/TT-BTC OF NOVEMBER 5, 2009 OF THE MINISTRY OF FINANCE AMENDING AND COMPLETING CIRCULAR NO. 27/2007/TT-BTC OF APRIL 3, 2007 OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT AND PAYMENT OF INVESTMENT FUNDS AND OPERATIONAL FUNDS WITH AN INVESTMENT NATURE FROM THE STATE BUDGET FUNDSREGARDING THE AMENDMENT AND COMPLETION OF CIRCULAR NO. 27/2007/TT-BTC OF APRIL 3, 2007 OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT AND PAYMENT OF INVESTMENT FUNDS AND OPERATIONAL FUNDS WITH AN INVESTMENT NATURE FROM THE STATE BUDGET FUNDS; AMONG WHICH, ATTENTION SHOULD BE GIVEN TO THE FOLLOWING POINTS:

a) WITHIN SEVEN WORKING DAYS FROM THE DATE OF RECEIVING THE BUDGET ESTIMATE ALLOCATION PLAN, THE FINANCIAL AUTHORITY MUST ISSUE A WRITTEN NOTICE OF THE AUDIT RESULT. IF MORE THAN SEVEN WORKING DAYS HAVE PASSED WITHOUT THE FINANCIAL AUTHORITY'S OPINION, IT IS CONSIDERED AS AGREEMENT WITH THE ALLOCATION PLAN SENT BY THE ORGAN OR UNIT. IF THE FINANCIAL AUTHORITY AGREES WITH THE ALLOCATION PLAN, THE HEAD OF THE ORGAN OR UNIT THAT ALLOCATES THE BUDGET SHALL IMMEDIATELY ASSIGN THE BUDGET ESTIMATE TO THE DIRECTLY SUBORDINATE BUDGETARY UNITS, AND SIMULTANEOUSLY SEND IT TO THE FINANCIAL AUTHORITY, THE SAME LEVEL STATE TREASURY (ACCORDING TO FORMS 2A, 2B, AND 2C ATTACHED TO THIS CIRCULAR), AND THE STATE TREASURY WHERE TRANSACTIONS ARE CONDUCTED (SEND THROUGH THE BUDGETARY UNIT FOR THE DETAILED VERSION OF THE UNIT). IF THE FINANCIAL AUTHORITY SUGGESTS ADJUSTMENTS, WITHIN THREE WORKING DAYS FROM THE DATE OF RECEIVING THE FINANCIAL AUTHORITY'S DOCUMENT, THE ORGAN OR UNIT THAT ALLOCATES SHALL ACCEPT AND ADJUST AND SEND IT BACK TO THE FINANCIAL AUTHORITY FOR CONSOLIDATION; IF THERE IS NO AGREEMENT ON THE ADJUSTMENT CONTENT, REPORT TO THE AUTHORIZED BODY FOR REVIEW AND DECISION IN ACCORDANCE WITH POINT 1.5, SECTION 1, PART IV, CIRCULAR NO. 59/2003/TT-BTC OF JUNE 23, 2003 OF THE MINISTRY OF FINANCE.

b) In cases after December 31, 2009, due to difficulties and obstacles, if the first-level budgetary unit has not yet completed the allocation of the assigned budget, the unit must report to the same-level financial authority for consideration and permission to extend the budget allocation period. For reasons attributable to the subjective actions of the unit, the extended budget allocation period shall be no later than January 31, 2010; beyond this deadline, the financial authority will compile a report to adjust downward the budget expenditure of the unit to reallocate to other agencies or units, or to supplement the budget reserve according to the Government's regulations. For reasons attributable to external factors beyond the unit's authority, such as lack of approval from the competent authority regarding organizational structure, implementation mechanisms, etc., the first-level budgetary unit must estimate the completion time for the financial authority to extend the allocation period, but no later than March 31, 2010; beyond this deadline, the remaining unallocated budget will be handled similarly to the subjective reasons mentioned above.

c) When allocating and assigning budgets to budget-using units, the first-level budgetary unit must pay attention to allocate funds to repay advances, provisional payments, and receivables as decided by the competent authority; in cases where the unit does not allocate the budget for these recoverable amounts, the financial authority will issue a notice to the relevant units to reallocate, and simultaneously notify the State Treasury at the same level to temporarily suspend funding until receiving the correct allocation.

d) In the event that in January 2010, the budget-using unit has not been authorized by the competent authority to assign the budget, the financial authority and the State Treasury will temporarily provide funds to implement expenditures for subordinate budget-using units according to Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2010, the financial authority and the State Treasury will stop providing temporary funds to budget-using units (except in special cases requiring written consent from the same-level financial authority).

II. ORGANIZATION OF MANAGEMENT AND EXECUTION OF THE STATE BUDGET:

Article 6. Management organization for state budget revenue collection:

1. People's Committees at all levels, Tax agencies, Customs and related agencies shall be responsible for:

- Organizing and implementing tax collection work from the beginning of the year, ensuring accurate, full, and timely collection according to the law.

- Implement the Law on Mineral Resources Tax and guiding documents of the Government and the Ministry of Finance effectively from 2010. At the same time, collect taxes accurately, fully, and promptly according to new tax policies and laws or amendments and supplements thereto.

- Continue to collect fees and charges strictly in accordance with the law. Localities must seriously implement Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of laws on fees and charges, policies for mobilizing and using contributions from the people. To ensure that units have sufficient funds to perform their assigned tasks when implementing fee exemptions according to Directive No. 24/2007/CT-TTg, provincial People's Committees should proactively arrange funds from local budgets to support the units and report to the same-level People's Councils.

- Regarding the collection of environmental protection fees for mineral exploitation as stipulated in Decree No. 63/2008/NĐ-CP dated May 13, 2008 of the Government and Decree No. 82/2009/NĐ-CP dated October 12, 2009 of the Government amending and supplementing certain articles of Decree No. 63/2008/NĐ-CP dated May 13, 2008 of the Government, and guiding documents of the Ministry of Finance; implement accounting for revenue and expenditure to balance the budget according to prescribed regulations.

2. Tax and Customs authorities must strengthen monitoring, inspection, and control over the declaration of goods names, commodity codes, tax rates, and tax declarations by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations to take corrective measures; simultaneously, organize thorough collection of overdue tax debts that are recoverable from organizations and individuals engaged in production and business activities; compile reports to submit to competent authorities for final resolution of unrecoverable tax debts. Increase inspections and audits using risk management methods, organize in-depth inspections and audits by industry and key sectors, and the implementation of tax exemptions, reductions, and extensions to fully recover all tax revenues into the state budget.

3. Ministries, central agencies, and localities should pay attention to directing the management of public assets, land use management, from the stage of land use planning, establishment of cadastral files, issuance of land use certificates, transfer of land rights to manage and collect full and timely revenues according to prescribed regulations, especially revenues from land auction sales to prevent loss and waste of public assets. Accelerate the reorganization and disposal of state-owned houses and lands according to Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister.

4. Strengthen the review and reform of tax administrative procedures according to the Government's Project 30 to identify, eliminate, or propose the elimination of unnecessary administrative procedures, creating the most favorable conditions for taxpayers. Improve the quality of the "one-stop" service to handle tax administrative procedures.

Article 7. Organizing the execution of the state budget estimate:

Ministries, central agencies, localities, and budget-using units must operate within the allocated budget; financial authorities and the State Treasury must manage the budget within the approved limits, strictly controlling expenditures to ensure compliance with national standards, norms, and regulations. Notably:

1. Expenditures from borrowed funds and aid shall be disbursed and controlled according to the principle:

- For expenditures from borrowed funds and grants: Implement according to the assigned budget and the mechanism for domestic funds (unless otherwise specified in the agreement, then follow the agreement).

- For expenditure estimates from borrowed and grant funds through the national budget recording method: Implement according to the actual disbursement progress of each project.

2. Direct related agencies and units to coordinate with financial authorities to proactively plan the advance provision of funds for important projects and works from the beginning of the year according to prescribed regulations, particularly for the construction and repair of dyke, water conservancy, disaster prevention, disease control, flood damage recovery, relocation projects from dangerous landslide areas as decided by the competent authority...

3. The advance of the budget estimate for construction investment expenditure of the following year must be carried out in accordance with the provisions of Government Decree No. 60/2003/NĐ-CP dated June 6, 2003, specifically for national projects and construction works belonging to Group A that meet the conditions stipulated under investment management and construction regulations, are currently being implemented, and require accelerated progress; additionally, advance of the budget estimate for construction investment expenditure of the following year may only be considered for cases such as counterpart funds for ODA projects, urgent water conservancy projects, and projects allocating compensation and land clearance funds where the compensation and land clearance estimates have been approved.

4. Regularly organize inspections and evaluations of the progress of project implementation; for projects and works not being implemented according to schedule, timely decisions or reports to competent authorities for adjustment to transfer capital to projects with faster progress and potential for completion but insufficiently allocated capital must be made.

5. In the regular expenditure budget for 2010 assigned to Ministries and central agencies, the Ministry of Finance shall clearly inform the relevant units about expenditures in foreign currency so that they can proactively implement them. For equivalent funds of 500,000 USD or more per year, foreign currency disbursement according to the assigned budget shall be guaranteed; for amounts less than 500,000 USD per year, Ministries and central agencies may withdraw the budget in foreign currency at the accounting exchange rate at the time of transaction, but not exceeding the budget allocation in domestic currency.

6. For provinces and centrally-administered cities if there is a need for extraordinary expenditures outside the budget but cannot be delayed and the contingency fund is insufficient to cover it, they must rearrange the expenditures within the assigned budget or use the Financial Reserve Fund to meet this extraordinary need. The provincial People's Committee decides on the use of the provincial Financial Reserve Fund in accordance with Point d, Clause 3, Article 58 of Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law.

7. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the organization and implementation of systems and policies at units and grassroots levels; implement frugal spending, prevent waste, cut unnecessary expenses; proactively arrange regular expenditures, prioritize important tasks, ensure resources for implementing social welfare policies and salary adjustments. In cases where levels and units using the budget are found to misuse the system and policies, especially those related to social policies, poverty reduction, etc., timely measures should be taken to ensure that policies and systems are correctly applied to the intended beneficiaries and are effective.

8. Report on the implementation of the state budget as prescribed.

Article 8. Implementation of budget allocation and payment:

1. For budget-using units:

Based on the assigned annual budget, budget-using units shall withdraw the budget for expenditures according to the state budget expenditure regulations and standards issued by competent state agencies and the progress and volume of task implementation; ensuring the principle:

- Personal payment items (salaries, allowances, social benefits, ...) shall be paid monthly according to the entitlement level of individuals receiving salaries and social benefits from the state budget. Ministries, central agencies, and provincial People's Committees shall direct and organize the payment of salaries through bank accounts for recipients. The State Treasury shall closely coordinate with the State Bank and service providers to strictly implement the payment of salaries through bank accounts for recipients of salaries from the state budget in accordance with Directive No. 20/2007/CT-TTg dated August 24, 2007 of the Prime Minister.

- Expenditures with seasonal characteristics or occurring only at certain times such as basic construction investment, procurement, major repairs, and other non-recurring expenditures shall be settled according to the progress and volume of work as prescribed.

2. Continue to withdraw the budget at the State Treasury for the following tasks:

a) Supplemental balancing transfers from higher-level budgets to lower-level budgets: Based on the supplemental balancing transfers from higher-level budgets to lower-level budgets assigned by the competent authority and the requirements for implementing the expenditure tasks, the lower-level finance agency shall proactively withdraw the budget at the State Treasury of the same level each month to ensure its own budget balance; for commune budgets, withdrawals shall be made at the State Treasury where transactions take place.

For supplemental balancing transfers from the central budget to local budgets, the monthly withdrawal amount in principle shall not exceed one-twelfth of the total annual supplemental balancing amount; for the first quarter, based on requirements and tasks, the withdrawal amount may be higher than the average above, but the total withdrawal amount for the first quarter shall not exceed 30% of the annual budget.

In cases where local budgets have already received advance estimates of supplementary budgets for the following year from the central budget, these advances must be recovered in the supplemental balancing transfers from the central budget to local budgets in 2010, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial budget allocation given to the locality; the remaining budget shall be evenly distributed throughout the year for withdrawal. The advance amount recovered for local budgets shall be as follows:

- For advances made in the form of cash payment orders, the recovery of the advance shall also be made in the form of cash payment orders from the central budget.

- For advances made in the form of budget withdrawals, the State Treasury where transactions take place shall adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget supplemented by the central budget.

In special cases requiring increased budget withdrawal progress, the Provincial People's Committee must submit a written request to the Ministry of Finance for consideration and decision.

For supplemental balancing transfers from higher-level budgets to lower-level budgets in localities, based on revenue capacity and task requirements, the higher-level People's Committee shall specify the monthly budget withdrawal amount for the lower-level budget to suit local realities.

Based on the budget withdrawal form of the financial agency, the People's Committee of the commune (attached model C2-09/NS); the State Treasury where transactions take place checks the conditions: already included in the allocated budget, within the monthly withdrawal limit, then records the upper-level budget expenditure, lower-level budget revenue according to the supplementary content and the State Budget Appendix.

In cases where the higher-level budget advances the next year's supplementary budget estimate to the lower-level budget during the year, when withdrawing the advanced estimate, it must be recorded as income and expenditure in the next year's budget according to regulations.

b) Subsidies for newspapers and magazines assigned in the budgets of Ministries and central agencies: Based on the budget assigned by the competent authority and the progress of subsidized tasks, newspapers and magazines process the budget withdrawal procedures at the State Treasury for payment in accordance with Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance. guiding the management, allocation, and settlement of state budget expenditures through the State Treasury.. Specifically, the funding for certain types of newspapers and magazines for ethnic minority regions and mountainous areas, and particularly difficult regions, as per Decision No. 975/QĐ-TTg dated July 20, 2006 of the Prime Minister, is still implemented in the form of cash payment orders.

c) Training expenses for Lao and Cambodian students under the aid category: Based on the budget assigned by the competent authority and work requirements, units tasked with training Lao and Cambodian students process the budget withdrawal procedures at the State Treasury for payment. in accordance with Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance.

d) Regarding the repayment of central government budget debts, it is carried out in accordance with Clause 6, Section II of Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance, guiding additional points on the management and operation of the state budget.

In addition to tasks executed under the above mechanisms, remaining tasks (such as foreign debt repayment, aid, defense, security, etc.) are still implemented in accordance with current regulations.

đ) Supplementary targeted funds from the central budget to local budgets assigned by the Prime Minister in the annual budget are implemented as follows: based on the assigned budget, temporarily available funds according to regulations, and the progress of programs and tasks (including both investment capital and operating expenses) reported by the project owner (or unit assigned to implement the task); referencing the monthly payment settlement results sent by the State Treasury transaction office to the Department of Finance; the Department of Finance compiles the need for withdrawing supplementary targeted funds from the central budget to the local budget (according to attached model number 3attached model C2-09/NS), sending to the State Treasury transaction office to withdraw supplementary targeted funds from the central budget to the local budget. The maximum withdrawal amount equals the assigned budget for programs and tasks already assigned by the Prime Minister. The Department of Finance is responsible for the proposed withdrawal amount of supplementary targeted funds from the central budget to the local budget to implement programs and tasks assigned by the Prime Minister.

Payment and disbursement of funds to project owners and beneficiaries of policies and systems (operating expenses) from the state budget shall be carried out according to current regulations.

In cases where local budgets have been advanced the supplementary targeted budget from the central budget for the following year (including both investment capital and operating expenses), they must be recovered in the supplementary targeted budget from the central budget for the local budget in 2010, the Ministry of Finance notifies the State Treasury to deduct the amount to be recovered immediately from the annual budget, the remainder is processed for budget withdrawal at the State Treasury according to the above regulations. The advance for local budgets is recovered as follows:

- For advances made in the form of cash payment orders, the recovery of the advance is also carried out in the form of issuing cash payment orders from the central budget;

- For advances made in the form of budget withdrawals, the State Treasury where transactions take place shall adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget supplemented by the central budget.

e) In cases of supplementary targeted funds from the central budget to local budgets arising during the implementation of the budget (including advance supplementary targeted funds from the central budget to local budgets) are implemented as follows:

- Supplementary targeted funds from the central budget to local budgets arising during the implementation of the budget to carry out tasks related to disaster prevention, firefighting, disease control, or urgent and critical tasks: based on the decision of the competent authority, the Ministry of Finance issues a notification to supplement outside the budget for the local budget. Based on the notification from the Ministry of Finance, the Department of Finance processes the budget withdrawal at the State Treasury transaction office.

For advance supplementary targeted funds from the central budget to local budgets: based on the decision of the competent authority, the Ministry of Finance issues a notification for the Department of Finance to process the advance budget withdrawal at the State Treasury transaction office. The Department of Finance prepares the budget withdrawal form for the advance next year's budget according to regulations.

- At the end of the fiscal year, if the withdrawn budget for local budgets has not fully completed the payment for tasks funded from supplementary targeted funds from the central budget, the provincial People's Committee is requested to report to the Ministry of Finance for consolidation and submission to the Prime Minister for specific consideration, except in cases where the funds are transferred to the next year according to established regulations.

- Specifically, for central budget advances to local budgets, when withdrawing the advance budget, temporary income and expenditure accounting is performed and recovery is carried out according to regulations (adjustment accounting to actual income and expenditure in cases where the advance becomes additional funding for the local budget or reduction of temporary local budget income and reduction of temporary central budget expenditure in cases where the advance must be returned to the central budget).

f) Specifically, for supplementary targeted funds from higher-level budgets to lower-level budgets at various levels of local government (including supplementary targeted funds outside the budget), based on revenue capacity and task requirements, the higher-level People's Committee stipulates the withdrawal of lower-level budgets to suit local realities.

Based on the budget withdrawal request form of the financial authority (model number C2-09/NS attached), the State Treasury at the transaction location checks the conditions: included in the allocated budget, implementation progress, decisions of the competent authority to supplement during the budget implementation process; thereafter, it records the upper-level budget expenditure and lower-level budget revenue according to the content of supplementary expenditures with specific objectives and the State Budget Schedule.

On a monthly basis, no later than the 15th day of the following month, the State Treasury (for the central budget) and the State Treasury of provinces and districts (for local budgets) shall compile and report to the corresponding financial authorities on the results of withdrawing supplementary budget expenditures for balancing and targeted supplements from the upper-level budget to the lower-level budget in the previous month in accordance with current regulations.

Regarding the accounting entries for supplements and advances from the upper-level budget to the lower-level budget at the local level, they shall be implemented as prescribed for supplements and advances from the central budget to the local budget.

Article 9. Implementation of budget adjustment for budget-using units:

1. In cases where it is necessary to adjust the budget estimates among subordinate budgetary units without changing the total amount and details by spending area, the first-level budget unit issues a decision to adjust the budget estimates among the relevant budgetary units and sends it to the State Treasuries involved in the transactions. For budgetary units that need to reduce their budget estimates, the State Treasury involved in the transactions checks the remaining budget balance before implementing the adjustment, confirms the adjustment so that the budgetary unit can report to the first-level budget unit (fax copy) to inform other budgetary units of the increased budget estimates. For budgetary units that have their budget estimates increased, the State Treasury involved in the transactions checks and confirms the reduction in the budget estimates of related budgetary units before increasing the budget estimates for these units. If there is insufficient balance to make the adjustment, the budgetary unit reports to the first-level budget unit to make adjustments accordingly.

2. In cases where the first-level budget unit is assigned additional budget estimates by the competent authority to carry out newly arisen tasks, if the decision to supplement the budget estimate specifies the spending areas and the executing units, there is no need to prepare a distribution plan for review by the financial authority, but rather distribute the budget estimate directly to subordinate units and notify the relevant State Treasuries to implement it.

3. In cases where budget estimates are adjusted from non-autonomous funds to autonomous funds, from non-recurring funds to recurring funds, the unit must obtain the agreement of the financial authority to ensure proper allocation of funds to fulfill assigned tasks.

Article 10. Implementation of transferring sources to the following year:

Ministries, central agencies, localities, and the State Treasury shall conduct reviews, handle, and transfer the remaining balances of the state budget of 2010 to the next year in accordance with the provisions of the State Budget Law, guiding documents of the Law, and Circular No. 108/2008/TT-BTC dated November 18, 2008, of the Ministry of Finance, ensuring strict and proper transfers from 2010 to the next year, promoting efficient use of funds by budgetary units, and minimizing transfers to the next year.

Article 11. Practicing thrift, combating waste; preventing and combating corruption:

Ministries, central agencies, and localities shall organize and direct the full implementation of the Anti-Corruption Law and the Law on Thrift and Prevention of Waste. At the same time, they shall promptly and thoroughly address any violations discovered through inspection, audit, and examination activities, clarify the responsibilities of each organization and individual, and enforce accountability systems for heads of budgetary units when losses, waste, or improper use of the budget occur.

Article 12. Implementing financial transparency and state budget transparency:

1. Ministries, central agencies, and localities shall direct and fully implement the provisions of Decision No. 192/2004/QĐ-TTg dated November 16, 2004, of the Prime Minister regarding the Financial Disclosure Regulations for all levels of the state budget, budgetary units, organizations supported by the state budget, construction investment projects using state budget funds, state-owned enterprises, funds sourced from the state budget, and funds from contributions by citizens, as well as guiding circulars issued by the Ministry of Finance on disclosure, paying particular attention to:

a) Financial authorities at all levels shall implement the system of disclosing state budget information in accordance with Circular No. 03/2005/TT-BTC dated January 6, 2005, of the Ministry of Finance, which guides the implementation of financial disclosure regulations for all levels of the state budget and the reporting system on the implementation of financial disclosure, and Circular No. 54/2006/TT-BTC dated June 19, 2006, of the Ministry of Finance, which provides guidance on the Financial Disclosure Regulations for direct budget support to individuals and residents.

b) Budgetary units shall disclose information in accordance with Circular No. 21/2005/TT-BTC dated March 22, 2005, of the Ministry of Finance, which guides the implementation of financial disclosure regulations for budgetary units and organizations supported by the state budget.

c) State-owned enterprises must disclose information in accordance with Circular No. 29/2005/TT-BTC dated April 14, 2005, issued by the Ministry of Finance, guiding the Financial Disclosure Regulations for state-owned enterprises.

d) Agencies and units using state budget funds shall disclose information in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005, of the Ministry of Finance, which guides the implementation of financial disclosure regulations for the allocation, management, and use of state budget funds for basic construction investment.

đ) Agencies and units managing funds sourced from the state budget and funds from contributions by citizens shall disclose information in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, of the Ministry of Finance, which provides guidance on financial disclosure for funds sourced from the state budget and funds from contributions by citizens.

2. Agencies, units, and organizations using state assets shall disclose information in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008, of the Prime Minister, concerning the disclosure of management and use of state assets in state agencies, public service units, and organizations entrusted with the management and use of state assets.

At the same time, to implement Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister, state budgets at all levels and budgetary units must implement the reporting system on the implementation of the public finance transparency regulations and submit reports to competent authorities for consolidation and monitoring nationwide according to the prescribed regime. Ministries, central agencies, and localities (Provincial Finance Departments) have the responsibility to submit public reports to the Ministry of Finance immediately after completing the public disclosure of the 2010 state budget estimates and the settlement of the 2008 state budget.

III. IMPLEMENTATION:

Article 13. Implementation Provisions:

1. This Circular takes effect from January 1, 2010 and applies to the 2010 fiscal year..

2. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall base themselves on the provisions of this Circular to direct subordinate agencies and lower-level local governments to organize its implementation. In the process of organizing the implementation, if there are any difficulties, they should promptly reflect them to the Ministry of Finance for coordination in resolving them.

 

DEPUTY MINISTER

DEPUTY MINISTER

Nguyen Cong Nghiep

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form Number 1a

MINISTRY...	SOCIALIST REPUBLIC OF VIETNAM
------ No.: .../(DV) Regarding the preliminary allocation of the state budget revenue and expenditure estimate for the year...	Independence - Freedom - Happiness --------------------------------------- ..., day...month...year...

 

 

Unit: Equivalent USD: The Ministry of Finance.

 

- Based on Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

- Based on the Prime Minister's Decision No....dated....regarding the allocation of the state budget estimate for the year....

- Based on the current standards, norms, and rates of state budget expenditures.

The Ministry.........proposes the preliminary allocation of the state budget revenue and expenditure estimate for the year...to be allocated to subordinate budgetary units attached to it, as detailed in the annex.

Requests the Ministry of Finance to provide comments for review so that the Ministry...can complete and allocate the state budget for the year...to subordinate budgetary units.

 

 

Place of Receipt: - As above; - File...

THE MINISTER (Signature, stamp)

 

 

 

 

 

 

(*) This model applies to ministries, ministerial-level agencies, government agencies, and other central agencies.

Form Number 1b

 

 

Unit: Equivalent USD: Department of Finance ...

 

- Based on Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

- Based on the People's Committee Decision No....dated....regarding the allocation of the state budget estimate for the year....

- Based on the current standards, norms, and rates of state budget expenditures.

Department.........proposes the preliminary allocation of the state budget revenue and expenditure estimate for the year...to be allocated to budgetary units, as detailed in the annex.

Requests the Department of Finance to provide comments for review so that the Department...can complete and allocate the state budget for the year...to subordinate budgetary units.

 

 

Place of Receipt: - As above; - File...

DIRECTOR (Signature, stamp)

 

 

 

 

 

 

 

 

(*) This model applies to departments, provincial agencies, and sectors.

Model No. 1c

DEPARTMENT...	SOCIALIST REPUBLIC OF VIETNAM
_______ No.: .../(DV) Regarding the preliminary allocation of the state budget revenue and expenditure estimate for the year...	Independence - Freedom - Happiness __________________________________ ..., day ... month ... year ...

 

 

Respectfully submitted to: Finance Division...

 

- Based on Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

- Based on the People's Committee Decision No....dated....regarding the allocation of the state budget estimate for the year....

- Based on the current standards, norms, and rates of state budget expenditures.

Office.........proposes the preliminary allocation of the state budget revenue and expenditure estimate for the year...to be allocated to subordinate budgetary units attached to it, as detailed in the annex.

Requests the Finance Office to provide comments for review so that the Office...can complete and allocate the state budget for the year...to subordinate budgetary units.

 

 

Place of Receipt: - As above; - File...

DIRECTOR OF THE OFFICE (Signature, stamp)

 

 

 

 

 

 

 

 

(*) This form is applicable to departments/bureaus at the county level.

 

 

 

 

ANNEX NO. 01

(Attached to the circular (according to models No. 1a, 1b, 1c) No....dated....of...)

Unit: 1,000 VND

Content	(thousand dong/year)	Details by budgetary unit (1)
		Unit A	Unit B	Unit...
I. Revenue and Expenditure of the State Budget for Fees and Charges
1. Amount of fees and charges collected
- ...
2. Expenditure from retained fees and charges
3. Amount of fees and charges remitted to the state budget
II. State Budget Expenditure Estimate
1. Education, Training, Vocational Training
1.1 Regular Expenditures
Of which: 10% of regular expenditure for salary adjustment
1.2 Irregular Expenditures(2)
Of which: 10% of regular expenditure for salary adjustment
2. Administrative Management
2.1 Self-financing Expenditures
Of which: 10% of regular expenditure for salary adjustment
2.2 Non-self-financing Expenditures(2)
Of which: 10% of regular expenditure for salary adjustment
3. Scientific Research
3.1 Expenditures for Scientific and Technological Tasks
Of which: 10% of regular expenditure for salary adjustment
3.2 Regular Expenditures regularly
Of which: 10% of regular expenditure for salary adjustment
3.3 Irregular Expenditures(2)
Of which: 10% of regular expenditure for salary adjustment
4….
Treasury Single Account (TSA) where the budgetary unit conducts transactions		TSA..(3)	TSA.(3)	TSA..(3)
(TSA code		(Code)	(Code)	(Code)

Remarks:

(1) If there are many subordinate units, the criteria can be changed from horizontal columns to vertical rows; consolidate the allocation of all subordinate units organized vertically that have been authorized by higher-level units to allocate and assign the state budget to subordinate budgetary units.

(2) Expenditures for purchasing equipment, major repairs... already included in the budget estimate.

(3) Example: TSA Hai Ba Trung - Hanoi.

(4) For expenditures disbursed through payment orders, details must be provided for each expenditure area, including non-self-financing expenditures (irregular expenditures).

(5) Besides serving the preliminary allocation of the state budget estimate, this annex is also used by the first-level budgetary unit to report to the financial authority and the Treasury Single Account at the same level for consolidation and decision-making on allocating the state budget to subordinate budgetary units.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form No. 2a

MINISTRY...	SOCIALIST REPUBLIC OF VIETNAM
______ No.: .../(DV)	Independence - Freedom - Happiness _______________________________ ..., day...month...year...

 

Pursuant to …; ⁽¹⁾

On the Allocation of the State Budget Estimate for the Year...

 

 

MINISTER OF …

 

 

- Based on the Government's Decree No....dated....on the tasks, powers, and organizational structure of the Ministry...

- Based on the Prime Minister's Decision No....dated....regarding the allocation of the state budget estimate for the year....

- Based on the comments of the Ministry of Finance in document No....dated....on the allocation plan for the year...

 

DECISION:

 

Article 1. Allocates the state budget revenue and expenditure estimate for the year...to subordinate budgetary units of the Ministry...as detailed in the annex.⁽²⁾ Attached.

Article 2. Based on the allocated state budget expenditure estimate for the year..., heads of units shall organize its implementation in accordance with the provisions of the State Budget Law and related implementing documents.

Article 3. The Director of the Planning and Finance Department, heads of units are responsible for enforcing this decision.

 

Place of Receipt: - Ministry of Finance; - Treasury Single Account (TSA); - Budgetary unit; - TSA where transactions take place (sent through the budgetary unit); - File...

Model No.: C2-09/NS Fiscal Year: Number:  STATE BUDGET WITHDRAWAL FORM FOR SUPPLEMENTARY FUNDS FROM A SUPERIOR BUDGET Month.....Year 20.....   Based on the supplementary state budget estimate................................................................. for the budget............................................. Request TSA:................................................................................................................................................... State Budget Expenditure (Level):................................................... Account................................................................................ For State Budget (Level):................................................. Account number................................................................................ In detail: Explanation Loan item code Source of State Budget Chapter Code Industry Code NDKT Code Amount   1. Supplementary Balance Adjustment             2. Targeted Supplementary                                               Total (1+2):           Total amount in words: ……………………………………………………………………………………………........................................... ……………………………………………………………………………………………………………………………………………………………   Note:  TSA simultaneously records the supplementary income from the superior budget (level)......for the budget level (level)..., in detail as follows: Explanation Loan item code Source of State Budget Chapter Code Industry Code NDKT Code Amount 1. Supplementary Balance Adjustment[1]           2. Targeted Supplementary1                                               Total (1+2):                 FINANCIAL AUTHORITY (People's Committee of Commune) Date.....Month.....Year..... Chief accountant Head (Chairman of Commune)   STATE TREASURY Date …Month …Year … Chief Accountant Chief accountant Director

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