Circular No. 161/2012/TT-BTC on the regime for controlling and settling state budget expenditures through the State Treasury

CIRCULAR

Regulations on control and payment

of state budget expenditures through the State Treasury

___________________

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

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

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

At the request of the Director General of the State Treasury, the Ministry of Finance guides the control and payment of state budget expenditures through the State Treasury as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the regime for controlling and paying state budget expenditures through the State Treasury, excluding construction investment expenditures, public service expenditures with investment characteristics; special expenditures related to national security and defense; expenditures for the activities of the Communist Party of Vietnam; expenditures of Vietnamese representative offices abroad; other state budget expenditures with specific characteristics regulated by separate mechanisms.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Circular applies to agencies, units, organizations, and individuals using state budget funds (hereinafter collectively referred to as budget-using units); the State Treasury, and high-level financial authorities.

Article 2. Principles for Controlling and Paying State Budget Expenditures Through the State Treasury

1. All state budget expenditures must be inspected and controlled during the disbursement and payment process. Expenditures must be included in the state budget estimates assigned (as provided in Point 1 of Article 3 of this Circular), comply with regulations, standards, and quotas set by competent authorities, and have been decided upon by the head of the budget-using unit or authorized person.

2. All state budget expenditures shall be recorded in Vietnamese Dong according to the fiscal year, level of budget, and state budget sub-accounts. State budget expenditures in foreign currency, goods, and labor days shall be converted and recorded in Vietnamese Dong according to exchange rates, prices of goods, and labor day rates prescribed by competent state authorities.

3. The payment of state budget expenditures through the State Treasury shall be made directly from the State Treasury to recipients such as salary earners, social assistance beneficiaries, and providers of goods and services. In cases where direct payments cannot be made, the State Treasury shall make payments through the budget-using units.

4. During the control, payment, and settlement of state budget expenditures, incorrect expenditures must be recovered, reduced from the budget, or remitted to the state budget. Based on decisions of financial authorities or competent state authorities, the State Treasury shall recover funds for the state budget in accordance with the prescribed procedures.

Article 3. Conditions for State Budget Expenditures

The State Treasury shall only make payments for state budget expenditures when the following conditions are met:

1. Included in the assigned state budget expenditure estimates, except for the following cases:

a) Temporary allocation of funds as provided for in Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the Law on State Budget.

b) Expenditures from increased revenue compared to the assigned estimate as provided for in Article 54 of Decree No. 60/2003/NĐ-CP and from the budget reserve as provided for in Article 7 of Decree No. 60/2003/NĐ-CP.

c) Advance expenditures from the next year's state budget estimate as decided by the competent authority as provided for in Article 61 of Decree No. 60/2003/NĐ-CP.

2. Comply with regulations, standards, and quotas set by competent state authorities.

3. Approved by the head of the budget-using unit or authorized person.

4. Have complete payment documents as stipulated in Article 7 of this Circular.

In addition to the conditions specified in Clauses 1, 2, 3, and 4 of this Article, when using state budget funds for purchasing equipment, working tools, and other works that require bidding, there must be full tender award decisions or decisions appointing suppliers issued by competent authorities in accordance with the law.

Article 4. Responsibilities and Authorities of Agencies and Units in Managing, Controlling, and Paying State Budget Expenditures

1. The Ministry of Finance, Provincial Departments of Finance, District Financial Planning Offices, County Financial Planning Offices, City Financial Planning Offices under provinces (collectively referred to as financial authorities):

a) Review the allocation of state budget estimates to budget-using units. If the allocation does not align with the content in the estimate assigned by competent state authorities, or is inconsistent with policies and regulations, they shall request the budget allocator to adjust it;

b) Ensure the existence of state budget reserves at all levels to meet the needs of state budget expenditures as prescribed by the Law on State Budget, Decree No. 60/2003/NĐ-CP, and guiding documents of the Law. If the state budget reserves at all levels are insufficient to meet the needs, the financial authority has the right to request (in writing) the State Treasury to temporarily suspend payments for certain procurement and repair expenditures according to specific tasks to ensure balance in the state budget reserve, but without affecting the organization and implementation of primary tasks assigned to the unit;

c) Inspect and monitor the execution of budget expenditures and usage in budget-using units. If over-budget expenditures, non-compliance with regulations, or failure to comply with reporting requirements are discovered, they have the right to request the State Treasury to temporarily suspend payments;

d) Are responsible for entering state budget expenditures into the State Budget and Treasury Management Information System (TABMIS) in accordance with guidelines for managing and operating the state budget under the TABMIS system;

đ) For expenditures decided by financial authorities through "payment orders": Financial authorities are responsible for inspecting and controlling the content and nature of each expenditure, ensuring that expenditures meet the conditions for state budget expenditures as stipulated in Article 3 of this Circular; while also ensuring compliance with the objects as provided for in Clause 2 of Article 5 of this Circular.

2. Central state agencies and local authorities, primary budget units shall be responsible for allocating budgets to subordinate budget-using entities in accordance with the specified recipients, the content of financial audits conducted by the Finance Department, and within the prescribed time frame. They are also responsible for entering budget expenditure data into the TABMIS system in compliance with the guidelines on managing and operating the state budget under the conditions of applying the TABMIS system.

3. Budget-using entities:

a) Budget-using entities and organizations regularly supported by the state budget must open accounts at the State Treasury; they are subject to inspection and supervision by the finance department and the State Treasury during the implementation of allocated budget plans and final settlement of the budget in accordance with established regulations. They must prepare payment vouchers in accordance with the models prescribed by the Ministry of Finance and bear responsibility for the accuracy of the expenditure details listed on the payment voucher submitted to the State Treasury.

b) Heads of budget-using entities shall be responsible for:

- Deciding on expenditures according to the established standards and limits within the allocated budget plan as granted by the competent authority. The heads of budget-using entities shall be responsible for their expenditure decisions and the accuracy of the expenditure details recorded on the payment vouchers sent to the State Treasury.

- Managing and using the state budget and state assets in accordance with established standards and limits for budget expenditures; purchasing and equipping assets within established quotas; ensuring the intended purpose, economy, and effectiveness. In cases of violation, disciplinary action, administrative penalties, or criminal prosecution may be imposed depending on the nature and severity of the offense as stipulated by law.

4. The State Treasury shall be responsible for:

a) Controlling expenditure files and vouchers and promptly processing payments for budget expenditures that meet the conditions for payment as stipulated in Article 51 of Decree No. 60/2003/NĐ-CP and the provisions of this Circular;

b) Participating with the finance department and authorized state management agencies in inspecting the use of the state budget; confirming actual expenditures, provisional advances, and year-end balances of budget funds for budget-using entities at the State Treasury.

c) The State Treasury has the right to temporarily suspend, refuse to process payments, and notify budget-using entities in writing; it shall also be responsible for its decisions in the following situations:

- Expenditures not in accordance with the established standards and limits set by authorized state agencies.

- Not meeting the conditions for expenditures as stipulated in Article 3 of this Circular.

The State Treasury shall not be liable for files and vouchers that are not required to be submitted to the State Treasury for control as stipulated.

d) The State Treasury shall be responsible for temporarily suspending payments upon request of the finance department (in writing) for cases specified in point b and c, Clause 1, Article 4 of this Circular.

e) Civil servants of the State Treasury who fail to comply with the timeframes for controlling expenditures as stipulated in Clause 3, Article 7 of this Circular or intentionally cause inconvenience to budget-using entities shall be subject to disciplinary action or administrative penalties depending on the nature and severity of the violation as stipulated by law.

Chapter II

SPECIFIC PROVISIONS

Article 5. Forms of Payment from the State Budget

1. Payment through withdrawal of budget estimates from the State Treasury

a) Object:

- Administrative state agencies.

- Public service organizations.

- Political and social organizations, political and social-professional organizations, social organizations, and social-professional organizations regularly supported by the state budget.

- Other objects as directed by authorized state agencies.

b) Procedure:

- Based on the need for expenditure and the requirements of the assigned tasks, the head of the budget-using entity shall prepare and submit the payment file in accordance with Clause 1, Article 7 of this Circular to the State Treasury where transactions are conducted as the basis for control and payment.

- The State Treasury shall examine and control the files of budget-using entities in accordance with Article 8 of this Circular; if they meet the conditions as stipulated, it shall directly pay to the salary recipients and suppliers of goods and services or pay through the budget-using entity.

- When making payments through withdrawal of budget estimates from the State Treasury, the State Treasury shall ensure that the payments made to budget-using entities comply with the conditions for state budget expenditures as stipulated and record them in accordance with the current state budget classification.

2. Payment through payment orders:

a) Objects of payment through payment orders include:

- Payments to entities and economic and social organizations without regular relations with the state budget;

- Repayment of foreign debts;

- Loans from the state budget;

- Commissioned expenses (for small amounts with clear content) as decided by the head of the finance department.

- Certain other payments as decided by the head of the finance department.

b) Procedure for payment through payment orders:

- The finance department shall be responsible for examining and controlling the content and nature of each payment, ensuring the conditions for payment as stipulated in Article 3 of this Circular; issuing payment orders to the State Treasury for payment to budget-using entities.

- The State Treasury shall implement the disbursement of state budget funds and make payments to budget-using entities according to the details recorded in the payment orders issued by the finance department.

Article 6Method of payment for state budget expenditures:

The payment of state budget funds to budget-using entities shall be carried out according to the principle of direct payment from the State Treasury to salary recipients and suppliers of goods and services. For expenditures that cannot yet be paid directly due to lack of necessary invoices and vouchers, the State Treasury shall provide provisional advances or payments to beneficiaries through budget-using entities. Specific methods of payment are as follows:

1. Provisional advance: A provisional advance is the payment of state budget expenditures to budget-using entities when the expenditures have not yet met the required documentation due to incomplete work.

a) Content of provisional advance:

- Advance payment in cash: The content of advance payment in cash to budget-using units includes expenditures of budget-using units permitted to be paid in cash as stipulated in Article 5 of Circular No. 164/2011/TT-BTC dated November 17, 2011, issued by the Ministry of Finance on managing cash receipts and payments through the State Treasury system.

- Advance payment by bank transfer: The content of advance payment by bank transfer to budget-using units includes:

+ Office supplies purchase expenses

+ Conference expenses (excluding payments to individuals permitted to make advance payments in cash)

+ Rental expenses (renting premises, land, equipment, etc.)

+ Professional business operation costs of each sector

+ Repair expenses for assets serving specialized work and maintenance of infrastructure projects from regular funding sources.

+ Other necessary expenses to ensure the operation of the administrative machinery of budget-using units.

b) Advance amount:

For expenditures settled under contracts, the advance amount shall be as specified in the signed contract between the budget-using unit and the supplier of goods or services, but not exceeding 30% of the budget allocation for such procurement (except for cases of import goods and specialized equipment requiring importation where the supplier requests a larger advance payment, and other special cases with specific guidance from competent authorities; the payment will be made within the allocated budget and according to the signed contract between the budget-using unit and the supplier). For expenditures without contracts, the advance amount shall be based on the request of the budget-using unit, consistent with the progress of implementation and within the allocated budget.

c) Procedure and formalities for advance payment:

- The budget-using unit submits to the State Treasury the relevant documents and files related to each advance payment expenditure as stipulated in Clause 1, Article 7 of this Circular, along with the budget withdrawal form (advance payment), clearly stating the content of the advance payment for the State Treasury to process and monitor during settlement.

- The State Treasury controls the documents and vouchers according to Article 8 of this Circular; if they meet the requirements, it will process the advance payment for the unit.

d) Settlement of advance payment: Settlement of advance payment refers to the conversion from advance payment to final payment when the expenditure has been completed and all required documents and vouchers for settlement are available.

- For advance payments in cash that have been completed and have all required documents and vouchers for settlement, budget-using units must settle the advance payment with the State Treasury no later than the last day of the month following the completion.

- For advance payments by bank transfer, for those without contracts that have been completed and have all required documents and vouchers for settlement, budget-using units must settle the advance payment with the State Treasury no later than the last day of the month following the completion. For those with contracts, immediately after the final payment of the contract and its conclusion, budget-using units must process the settlement of the advance payment with the State Treasury.

- When settling advance payments, the budget-using unit is responsible for submitting to the State Treasury the application for advance payment settlement, along with the corresponding documents and vouchers as stipulated in Clause 1, Article 7 of this Circular for the State Treasury to control and settle.

- In cases meeting the prescribed conditions, the State Treasury will proceed with the settlement of advance payments for budget-using units, specifically:

+ If the requested settlement amount exceeds the advance amount already provided: Based on the unit's settlement request, the State Treasury will process the conversion from advance payment to final payment (the amount already advanced); simultaneously, the unit will prepare additional budget withdrawal forms to submit to the State Treasury for supplementary settlement (the difference between the amount the State Treasury agrees to settle and the amount already advanced).

+ If the requested settlement amount is less than or equal to the advance amount already provided: Based on the unit's advance payment settlement request, the State Treasury will process the conversion from advance payment to final payment (equal to the amount the State Treasury agrees to settle); the difference will be monitored for recovery or settlement in the following month or period.

- All advance payments (including both cash and bank transfer advances) made for expenditures according to the state budget up to December 31 of each year, which have not yet met the settlement documentation and procedures, shall be handled in accordance with Circular No. 108/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance, guiding the end-of-year budget settlement and annual state budget settlement report preparation.

2. Direct payment: Direct payment is the method of directly paying the state budget to budget-using units or service providers upon completion of the work, with all required direct payment settlement documents and vouchers as stipulated in Clause 1, Article 7 of this Circular, and budget expenditures meeting all conditions for budget payments as stipulated in Article 3 of this Circular.

a) Content of direct payment expenditures:

- Salary payments; scholarship and living expense payments for students; service fee payments (electricity, water, telephone, sanitation).

- Expenditures with complete and valid state budget payment documents and vouchers as stipulated in Clause 1, Article 7 of this Circular.

b) Payment amount:

The payment amount is based on legal and valid documents and vouchers within the allocated state budget and sufficient remaining balance to cover the payment.

c) Procedure and formalities for direct payment:

- The budget-using unit submits to the State Treasury the relevant documents and files related to each expenditure as stipulated in Clause 1, Article 7 of this Circular, along with the budget withdrawal form (payment), clearly stating the content of the payment for the State Treasury to process and record accounting entries.

- The State Treasury controls according to Article 8 of this Circular; if they meet the requirements, it will proceed with direct payment to the suppliers of goods and services or through the budget-using unit.

3. Provision of budget funds:

a) Provisionally allocate funds for implementation in cases where at the beginning of the fiscal year, the state budget estimate has not yet been decided by the competent state authority. The financial agency and the State Treasury shall provisionally allocate state budget funds for expenditure tasks in accordance with Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003, guiding the detailed implementation of the Law on State Budget and specific guidance provided annually in Circulars issued by the Ministry of Finance.

b) The financial agency and the State Treasury shall provisionally allocate state budget funds to budgetary units in accordance with Article 5 of Chapter II of this Circular. The maximum provisional allocation monthly amount shall not exceed the average monthly expenditure of the previous year.

c) After the estimate is assigned by the competent state authority, the State Treasury shall reduce the provisional allocation from the type and amount of state budget expenditure assigned to the budgetary unit. In cases where the assignment does not match the type and amount previously allocated, the State Treasury shall notify the financial agency in writing.

4. Advance funding for the next fiscal year's estimate:

a) Advance funding of the state budget estimate shall be carried out in accordance with Article 61 of Decree No. 60/2003/NĐ-CP dated June 6, 2003, issued by the Government.

b) Based on the decision of the competent state authority, the State Treasury shall provide advance funding to budgetary units in accordance with Articles 5 and 6 of Chapter II of this Circular.

c) The State Treasury shall recover the advanced funding according to the recovery estimate provided by the budget estimate allocating agency.

, Clause 1, Clause 2 Article 7a of this Regulation.. Documentation for state budget expenditure control:

1. For expenditures made through direct withdrawal of the budget estimate at the State Treasury: the budgetary unit shall submit to the State Treasury the following documents and vouchers:

a) Initial submission documents include:

- The budget estimate assigned by the authorized authority.

- Public service organizations implementing Decree No. 43/2006/NĐ-CP dated April 25, 2006, of the Government on self-management and self-responsibility for the performance of tasks, organizational structure, staffing, and finance of public service organizations shall submit their internal expenditure regulations and the decision granting self-management rights by the authorized authority.

- State agencies implementing Decree No. 130/2005/NĐ-CP dated October 17, 2005, of the Government on self-management and self-responsibility for the use of staffing and administrative management expenses shall submit their internal expenditure regulations.

b) In cases of provisional advances: the provisional advance documentation submitted each time shall include:

- For requests for provisional advances in cash: a budget withdrawal form (provisional advance), clearly stating the purpose of the provisional advance for the State Treasury to have grounds for monitoring and tracking during payment. Cash provisional advances must comply with the permitted cash expenditures as stipulated in Article 5 of Circular No. 164/2011/TT-BTC.

- For requests for provisional advances by bank transfer:

+ For purchasing goods and services (excluding cash provisional advances mentioned above): the unit shall submit to the State Treasury the following documents: a budget withdrawal form (provisional advance), clearly stating the purpose of the provisional advance for the State Treasury to have grounds for monitoring and a list of payment vouchers (for small miscellaneous expenditures without contracts) or purchase contracts (for expenditures that require contracts).

+ For procurement, repair, and minor construction: the unit shall submit to the State Treasury the following documents: a budget withdrawal form (provisional advance), depending on the tender selection method, the unit shall submit the Decision approving the tender results, the Decision appointing the tender, the Decision approving the competitive bidding results by the authorized authority; Purchase, repair, and construction contracts.

c) Documentation for provisional advance settlement submitted each time for provisional advance settlement shall include:

When settling provisional advances, the unit shall submit to the State Treasury a request for provisional advance settlement. Depending on the nature of the expenditure, the following documents and vouchers shall be attached:

- Settlement of provisional advances for cash expenditures:

+ For expenditures with small values not exceeding five million dong per expenditure item as stipulated in Clause 6 of Article 5 of Circular No. 164/2011/TT-BTC, the unit shall prepare a list of payment vouchers signed off by the head of the unit to submit to the State Treasury.

+ Settlement of provisional advances for remaining cash expenditures: the documents and vouchers submitted by the unit to the State Treasury shall be similar to those for provisional advances for bank transfer expenditures.

- Settlement of provisional advances for bank transfer expenditures: the accompanying documents and vouchers for each expenditure item shall be as specified in the direct payment settlement case under Point c, Clause 1, Article 7 of this Circular.

c) Documentation for direct payment settlement includes:

- A budget withdrawal form (settlement);

- Depending on the nature of the expenditure, the customer shall attach the following documents and vouchers:

+ For individual payments:

• For salaries, scholarships, living allowances, contributions, and payments to village and commune officials: lists of individuals receiving salaries, scholarships, and living allowances; lists of individuals receiving regular labor compensation under contracts; lists of village and commune officials (to be submitted initially and when there are additions or adjustments).

• Additional income payments to civil servants and employees of administrative agencies implementing Decree No. 130/2005/NĐ-CP and public service organizations implementing Decree No. 43/2006/NĐ-CP of the Government: to be implemented in accordance with Circular No. 18/2006/TT-BTC dated March 13, 2006, of the Ministry of Finance guiding the expenditure control system for state agencies implementing the self-management and self-responsibility system for the use of staffing and administrative management expenses; Circular No. 81/2006/TT-BTC dated September 6, 2006, of the Ministry of Finance guiding the expenditure control system for public service organizations implementing the self-management and self-responsibility system for the performance of tasks, organizational structure, staffing, and finance.

• Other payments to individuals: lists for each payment.

• For payments to external contractors: lease contracts, contract termination agreements (if applicable);

+ Purchasing goods and services:

• Payments for public services; information, propaganda, and communication services: a list of payment vouchers.

• Purchase of office supplies: Payment voucher (for expenses without contracts); contract, contract termination, invoice (for expenses with contracts).

• In cases where budget-using units implement allocation of means according to regulations, allocation of office supplies, allocation of telephone expenses: documents stipulating the expenditure levels, list of individuals entitled to such allocations (to be sent once at the beginning of the year and when changes occur).

+ Conference expenses: Payment voucher (for expenses without contracts); contract, contract termination, invoice (for expenses with contracts).

+ Travel expenses: Payment voucher.

+ Rental expenses: Payment voucher (for expenses without contracts); contract, contract termination, invoice (for expenses with contracts).

+ Departure and arrival expenses: Payment voucher (for expenses without contracts), contract, contract termination, invoice (for expenses with contracts).

+ Purchase expenses: Payment voucher (for expenses without contracts); contract, contract termination, invoice (for expenses with contracts). To streamline administrative procedures, increase the responsibility of the heads of budget-using units, and facilitate budget-using units, the Ministry of Finance guides the reduction of payment documentation for certain purchase expenses as follows:

• For regular purchases or regular procurement packages valued under VND 20,000,000 (twenty million dong): the unit prepares and sends the KBNN payment voucher (no need to send the contract, invoice, and related documents for the purchase to KBNN). The State Treasury will make payments based on the request from the budget-using unit; the head of the agency or budget-using unit bears responsibility for the payment decision and the accuracy of the contents listed on the payment voucher submitted to KBNN.

• For purchases paid through a "purchase credit card" as stipulated in Article 8 of Circular No. 164/2011/TT-BTC dated November 17, 2011, issued by the Ministry of Finance regarding management of cash receipts and payments through the State Treasury system: the unit prepares two copies of the payment voucher (according to Model No. 01 attached to this Circular) along with the budget withdrawal form to submit to the State Treasury for the procedure of controlling state budget expenditures as prescribed by the Ministry of Finance. The transaction unit does not need to send sales invoices printed at POS points to the State Treasury; meanwhile, the transaction unit must bear full responsibility for the accuracy of the contents of the payment vouchers submitted to the State Treasury.

+ Repair costs for assets serving professional work and maintenance of infrastructure facilities; professional business costs of each sector: contract, contract termination, invoice. For expenses that require selection of contractors, the unit must submit the Decision approving the contractor selection results from the competent authority.

+ Other expenses: Payment voucher (for expenses without contracts); contract, contract termination, invoice (for expenses with contracts).

+ Purchase and investment in intangible assets; purchase of assets for professional work: contract, contract termination, invoice. In cases requiring selection of contractors, the unit must submit the Decision approving the contractor selection results from the competent authority.

2. For payment by Financial Authority's Payment Order: the payment documentation is the Financial Authority's Payment Order. For payment orders related to individual expenses, the unit submits the documentation to the Financial Authority, which is responsible for controlling and retaining the payment documentation in the form of a payment order.

3. Processing time limit: the processing time limit is calculated from the date when the State Treasury staff receives all the control documentation and vouchers until the completion of payment processing for customers, specified as follows:

a) For advance payments: processing within one working day.

b) For simple documentation payment: processing within one working day.

c) For complex documentation payment: processing within one working day.

d) For advance payment: maximum processing time of three working days.

Article 8Content and process of controlling some main budget expenditures:

1. Control of regular expenses; national target program expenses and other programs linked to the management tasks of ministries, sectors, and localities assigned in the budget estimates of budget-using units by the supervisory authorities:

The State Treasury controls the documentation of units according to the following contents:

a) Checking and comparing expenses against the state budget estimate, ensuring that all expenses must be included in the state budget estimate approved by the competent authority, and the remaining balance in the unit's budget account is sufficient for the expenses.

b) Verifying the legality and compliance of the documentation and vouchers for each expense according to the regulations.

c) Verifying the expenses to ensure they comply with the state budget expenditure standards, norms, and regulations set by authorized government agencies. For expenses without established standards, norms, and regulations, the State Treasury bases its control on the state budget estimate already approved by the authorized government agency.

3. Control of entrusted funds:

The control and payment of entrusted funds shall be carried out in accordance with Clause 12, Section IV of Circular No. 59/2003/TT-BTC dated June 23, 2003, guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, detailing and guiding the implementation of the State Budget Law.

3. Control and payment of budget repayment debts:

- In cases where foreign debt repayment in foreign currency is carried out according to the provisions of Clause 6 of this Article.

Based on the budget repayment plan and payment requests, the financial authority issues a payment order to transfer to the State Treasury for repayment. According to the financial authority's payment order, the State Treasury processes the fund withdrawal to repay foreign debt.

+ The repayment of foreign debt in foreign currency shall be carried out in accordance with the provisions of Clause 5, Article 8 of this Circular.

For budget expenditure by physical goods and labor days, based on the revenue and expenditure orders of the state budget issued by the financial agency, the State Treasury records the revenue and expenditure of the state budget.

As for domestic debt payments, they shall be implemented in accordance with the current guiding documents of the Ministry of Finance.

4. Control and payment of expenditures for political and social organizations, political and professional social organizations, social organizations, and professional social organizations shall be conducted in accordance with the provisions of Clause 1, Article 8 of this Circular.

5. Control and payment of foreign currency expenditures:

Foreign currency expenditures shall be carried out in accordance with the current guiding documents of the Ministry of Finance.

6. Expenditure in kind and labor days:

For budget expenditure in kind and labor days, based on the state budget revenue and expenditure orders issued by the financial authority, the State Treasury shall record the revenue and expenditure of the state budget.

7. After reviewing the payment documents of the unit, the State Treasury shall implement:

a) In cases where all conditions for payment are met as prescribed, the State Treasury shall process payment for the budget-using unit in accordance with the provisions of Clause 2, Article 6 of this Circular.

b) In cases where the conditions for payment are not yet met but fall within the category eligible for advance payment, the State Treasury shall process advance payment for the budget-using unit in accordance with the provisions of Clause 1, Article 6 of this Circular.

c) In cases where the conditions for expenditure are not met, the State Treasury shall refuse payment in accordance with the provisions of Clause 4, Article 4 of this Circular, and send the refusal form to the budget-using unit in accordance with Form No. 02 attached to this Circular.

Article 9. Retention of documents at the State Treasury:

1. Documents and vouchers retained at the State Treasury include: accounting voucher copies retained in accordance with regulations; state budget expenditure estimates; lists of individuals receiving salaries, scholarships, and living expenses; Decisions approving the results of contractor selection by competent authorities; contracts and contract termination agreements; payment voucher schedules. All documents retained at the State Treasury must be original or authentic copies.

2. Documents and vouchers returned to customers: customer debt notification vouchers, invoices, and other related documents.

Article 10. Accounting entries and reporting of state budget expenditures:

1. Accounting entries:

Budget-using units and the State Treasury shall organize accounting entries for state budget expenditures in accordance with the national accounting system and other accounting laws.

2. Reporting of state budget expenditures:

a) Monthly, quarterly, and annually, budget-using units shall prepare reports on state budget expenditures and submit them to the supervising authority with confirmation from the State Treasury where transactions take place. The supervising authority shall compile the state budget expenditure report and submit it to the same-level financial authority.

b) Monthly, quarterly, and annually, State Treasuries at all levels shall prepare reports on state budget expenditures and submit them to the same-level financial authority, relevant agencies, and higher-level State Treasuries. The State Treasury shall compile the state budget expenditure report and submit it to the Ministry of Finance (Department of State Budget) in accordance with the prescribed regulations.

Article 11. Recovery of reduced state budget expenditures:

1. During the management and control of state budget expenditure payments, the financial authority has the right to decide on the recovery of reduced state budget expenditures for expenditures that violate regulations, are not in accordance with standards, or exceed the prescribed expenditure limits. Budget-using units shall promptly pay the state budget according to the decision of the financial authority. The State Treasury shall base its recovery procedures on the financial authority's decision and the payment receipts from budget-using units.

2. Based on decisions by authorized state agencies (Courts, Police, People's Procuratorates, etc.) regarding the recovery of expenditures that violate regulations, embezzlement causing loss of state funds and assets, the State Treasury shall conduct accounting entries for the recovery of reduced state budget expenditures in accordance with the state budget schedule after the budget-using units have fully paid the recoverable amounts into the state budget.

Article 12. Management of the state budget fund:

1. The financial authority shall lead and coordinate with the State Treasury to establish minimum cash reserve levels in accordance with Clause 20, Part IV of Circular No. 59/2003/TT-BTC to ensure payment and disbursement of state budget expenditures.

2. When the state budget fund reserve falls below the minimum level, the State Treasury shall notify the same-level financial authority to take measures, specifically:

a) Urging timely collection and deposit of state budget revenues to ensure concentration of revenues according to the plan;

b) Temporarily borrowing from the financial reserve fund or other sources as prescribed to meet state budget expenditures according to approved budgets. Once sufficient revenues are collected, the financial authority must repay according to the prescribed regulations.

c) If all measures above are exhausted and still fail to ensure payment and disbursement, the financial authority shall temporarily suspend state budget expenditures. The State Treasury has the right to refuse to execute expenditure requests from the financial authority and budget-using units if the state budget fund reserve does not guarantee payment and disbursement.

Chapter III

IMPLEMENTATION

Article 13. Effective date

This Circular takes effect from November 15, 2012, and replaces Circular No. 79/2003/TT-BTC dated August 13, 2003, of the Ministry of Finance, which guides the management, allocation, and payment of state budget expenditures through the State Treasury.

Article 14Implementation Organization

Ministries, ministerial-level agencies, government agencies, central-level agencies, provincial People's Committees, and the State Treasury shall be responsible for guiding subordinate units and lower levels to implement this Circular. During implementation, if any issues arise, agencies, units, organizations, and individuals are requested to promptly report to the Ministry of Finance for review and coordination to resolve.