This article provides detailed guidance on filling out financial reports and activities of various types of public institutions such as administrative management, cultural information, healthcare, education, etc., for the year 2000. It includes items such as total revenue, total expenditure, number of staff positions, budget utilization rate, and other revenues from institutional operations.
Scope of application
Public institutions belong to various fields such as administrative management, cultural information, healthcare, education.
Key points
- Total revenue includes both budget funds and other lawful revenues.
- Total expenditure includes salaries, procurement and repairs, operational expenses, and administrative management costs.
- Each type of public institution has specific items that need to be filled out according to its own operational characteristics.
- Rely on accounting records to provide accurate figures at the closing date of December 31, 2000.
- For other types of public institutions, follow the general guidelines for filling out financial reports and activities.
🌐 Social impact of this document
- Help public institutions manage their resources effectively.
- Provide important data for evaluating operational efficiency and making strategic decisions.
- Facilitate supervision and inspection by competent authorities.
❓ Frequently asked questions
What information should I fill in for the total revenue section?
You need to fill in both the budget funds allocated and other lawful revenues from the operations of your institution.
Can I use data from previous years to fill out the report?
No, you must base it on accurate figures at the closing date of December 31, 2000. Do not use data from previous years.
What should I do if my public institution belongs to multiple types?
You need to fill out information for each type separately according to specific guidelines and then compile them to create a comprehensive report.
Full text
LETTER
OF THE MINISTRY OF FINANCE NUMBER 1690 TC/QLTH ON MARCH 2, 2001
REGARDING THE IMPLEMENTATION OF ASSIGNING CODE NUMBERS TO UNITS USING
THE STATE BUDGET
Dear: - Ministries, ministerial-level agencies, government agencies
(Department of Finance - Accounting)
- National Assembly agencies (Department of Finance - Accounting)
- Central agencies of social organizations (Department of Planning - Finance) To implement the assignment of code numbers to units using the state budget uniformly nationwide pursuant to Decision No. 172/2000/QĐ-BTC dated November 1, 2000 of the Minister of Finance, recently, the Ministry of Finance organized a conference on the implementation of assigning code numbers to units using the state budget with some ministries, ministerial-level agencies, government-affiliated agencies, and provincial Departments of Finance and Price Control under central authorities.
At the conference, the Ministry of Finance and participating units exchanged and reached consensus on issues arising during the implementation of assigning code numbers to units using the state budget at each ministry, ministerial-level agency, government-affiliated agency, and localities. To ensure that the implementation of assigning code numbers to units using the state budget achieves high effectiveness and is completed within the deadline ending June 30, 2001, the Ministry of Finance requests ministries, ministerial-level agencies, government-affiliated agencies to promptly establish teams to implement the assignment of code numbers for units using the state budget, led by the head of the Department of Finance - Accounting, to directly organize and implement according to the detailed plan attached to this document.
The list of teams implementing the assignment of code numbers for units using the state budget should be submitted to the Steering Committee for Implementing Code Number Assignment for Units Using the State Budget of the Ministry of Finance before March 15, 2001.
During the implementation of assigning code numbers to units using the state budget, if there are any difficulties, please contact the permanent team implementing code number assignment for units using the state budget of the Ministry of Finance for clarification.
Telephone: 04.8258395
We look forward to receiving your cooperation in implementing this matter.
PLAN FOR IMPLEMENTING ASSIGNING CODE NUMBERS TO UNITS USING
THE STATE BUDGET AT MINISTRIES, MINISTERIAL-LEVEL AGENCIES,
GOVERNMENT-AFFILIATED AGENCIES
(Attached to Circular No. 1690 TC/QLTH dated March 2, 2001)
Implementation Step
| Deadline | Content of work | Start Date | At ministries, ministerial-level agencies, and government-affiliated agencies (referred to as managing agencies): Establish a team to implement the assignment of code numbers for units using the state budget. |
| . Annually, based on the progress of plan formulation, the Departments of Science and Technology refer to the Program's objectives and content and criteria for selecting projects for each region, advise the People's Committee of provinces and cities on the goals, content, scope, and scale of projects within the Program's scope to be included in the annual science and technology plan of the province or city. After discussing the annual plan with relevant departments and agencies at the local level, the project is refined and supplemented to seek the opinion of the provincial or municipal Science and Technology Council. | The team organizes printing and providing declaration forms and guidance materials for units using the state budget under and affiliated with them. | 08/03/2001 | 12/03/2001 |
| Step 2 | - Form No. 01-MSNS-BTC | 15/03/2001 | 22/03/2001 |
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| Specifically: - Form No. 02-MSNS-BTC - Form No. 03-MSNS-BTC - Guidance for filling out Form No. 01-MSNS-BTC - Guidance for filling out Form No. 03-MSNS-BTC + Organize training sessions (if deemed necessary) Units using the state budget fill out Form No. 01-MSNS-BTC and Form No. 03-MSNS-BTC and return them to their managing agency. |
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| Step 3 | At managing agencies: | 26/03/2001 | 06/04/2001 |
| Evaluating the event | - Verify the validity of declarations - Arrange declarations into files in order from higher-level units to lower-level units. - Compile Form No. 02-MSNS-BTC in order from higher-level units to lower-level units. - Submit declarations of Form No. 01-MSNS-BTC and Form No. 02-MSNS-BTC to the Ministry of Finance. At the Ministry of Finance: | 6/04/2001 | 14/04/2001
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| Step 5 | - Review and verify declarations, compile them into tracking files by managing agency. - Input valid declarations into computers to generate code numbers for units using the state budget. - Print certificates of registration for code numbers of units using the state budget and send them back to managing agencies. Step 6 | 16/04/2001 | 15/06/2001 |
| At managing agencies: Send certificates of registration for code numbers of units using the state budget to units using the state budget. | Form No. 01-MSNS-BTC |
01/06/2001 |
30/06/2001 |
Ministry/Industry:
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Province/City:.....................
CODE NUMBER OF....................
APPLICATION FOR REGISTRATION
UNITS USING THE STATE BUDGET (Issued together with Decision No. 172/QĐ-BTC dated November 1, 2000)
2. Type of unit:
1. Name of unit:
01- Economic public service unit amendamend
02- Scientific research public service unit
03- Education and training public service unit
04- Health care public service unit
05- Cultural information public service unit
06- Administrative management unit
07- State-owned enterprise
08- Other units
3. Budget Chapter Level:
4. Budget Estimate Level: amendamendamend
5. Directly Managing Superior Unit: amend
6. Establishment Decision:
- Decision Number
- Date of Establishment
- Issuing Authority
7. Location:
- Province/City:...Code Number:
- District/County:...Code Number: amendamendamend
- Commune/Ward:...Code Number: amendamendamend
- House Number, Street Name:... amendamendamend
8. Telephone:...Fax:...
9. Current Codes of the Unit:
- Code used in asset management program after inventory:
- Tax code:
10. Treasury Accounts:
- HMKP Account Number:...At Treasury:...
- Deposit Account Number:...At Treasury:...
Head of the Unit
Legal Representative of
Form No. 02 - MSNS-BTC
(Signature, stamp)
STATISTICAL TABLE OF UNITS USING THE STATE BUDGET
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Ministry/Industry:...
2. Type of unit:
Province/City:...
Number of Units:...
Type of Unit
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| Legal Representative of Confirmation from Financial Authority (Signature, stamp) | Date... Month... Year... Form No. 02 - MSNS-BTC (Signature, stamp) |
Form No. 03 - MSNS-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Province/City:...
Number of Units:...
MANAGEMENT INDICATORS
Year:...
2. Type of unit:
Name of unit:...
State budget using unit code number:...
Superior authority:...
A. LIST OF FIXED ASSETS AND STAFF ESTABLISHMENT WAGES
AND FINANCIAL SITUATION
I. Fixed Asset Situation
1. Buildings:
1.1 Total number of buildings:...units
- Among which multi-story buildings:...units
1.2 Total usable area:...square meters2
- Office building area:...square meters2
- Warehouse area:...square meters2
- Conference hall area:...square meters2
- Clubhouse, cultural center area:...square meters2
- Sports training and competition area:...square meters2
- Preservation, museum area:...square meters2
- Kindergarten, nursery school area:...square meters2
- Workshop area:...square meters2
- School area:...square meters2
- Hospital, health station area:...square meters2
- Guest house area:...square meters2
- Residential area:...square meters2
- Other building area:...square meters2
1.3 Total book value according to accounting records:
- Original cost:...dong
- Remaining value:...dong
2. Architectural structures:
- Original cost:...dong
- Remaining value:...dong
3. Transportation means:
3.1 Road Transport Vehicles
a. Passenger cars
- Four-seater passenger cars:
+ Quantity:...units
+ Original cost:...dong
+ Remaining value:...dong
- Five to ten-seater passenger cars:
+ Quantity:...units
+ Original cost:...dong
+ Remaining value:...dong
- Eleven to twenty-four-seater passenger cars:
+ Quantity:...units
+ Original cost:...dong
+ Remaining value:...dong
b. Over twenty-four-seater passenger cars:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
c. Freight vehicles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
d. Special purpose vehicles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
đ. Motorcycles, motorized vehicles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
e. Various bicycles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
3.2. Waterway transport vehicles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
3.3 Other transport vehicles:
- Quantity:...units
- Original cost:...dong
- Remaining value:...dong
4. Machinery and Equipment:
4.1 Power machinery (such as generators, transformers, etc.)
- Original cost:...dong
- Remaining value:...dong
4.2 Working machinery (such as construction machines, agricultural and forestry machinery, etc.)
- Original cost:...dong
- Remaining value:...dong
4.3 Measuring and testing machinery (used in laboratories, testing facilities, etc.)
- Original cost:...dong
- Remaining value:...dong
4.4 Office machinery:
- Original cost:...dong
- Remaining value:...dong
4.5 Other machinery and equipment:
- Original cost:...dong
- Remaining value:...dong
5. Other fixed assets:
- Original cost:...dong
- Remaining value:...dong
6. Land:
- Total land area:...square meters
- Constructed land area:...square meters
- Total land value:...dong
- Land usage costs:...dong
II. Staff Establishment, Wages:
1. Staff Establishment:
- Approved staff establishment:...people
- Actual staff establishment:...people
2. Contracts:
- Contracted staff:...people
- Other contracts:...people
3. Wages:
- Approved wage fund:...dong
- Actual wage fund:...dong
III. Total Annual Financial Resources
1. From State Budget:...dong
- From Central Budget:...dong
- From Local Budget:...dong
2. Other sources:...dong
IV. Total Annual Expenditure:...dong
1. Expenditure from State Budget:...dong
- From Central Budget:...dong
- From Local Budget:...dong
2. Expenditure from other sources:...dong
- From operating revenue:...dong
- Fees and charges:...dong
B - ECONOMIC AND BUDGET INDICATORS BY TYPE
I. Economic Service Type
1. Agricultural Services:
a. Economic Indicators:
- Managed dike length:...kilometers
- Maintained and repaired dike length:...kilometers
- Irrigation works:...structures
- Riverbank protection, sluices, water barriers:...units
- Others (specify):...
b. Budget Indicators:
Total income:...dong/year. Including:
- Irrigation fees:...dong/year
- Other income:...dong/year
Total expenditure:...dong/year. Including:
- Wages:...dong/year
- Dike maintenance and repair:...dong/year
- Planning project costs at district level:...dong/year
- Agricultural extension:...dong/year
- Other expenses:...dong/year
2. Forestry Services:
a. Economic Indicators:
- Forest area:...square meters
- Newly planted area:...square meters
- Protected forest area:...hectares
b. Budget Indicators:
Total income:...dong/year. Including:
- Forestry service income:...dong/year
- Other income:...dong/year
Total expenditure:...dong/year. Including:
- Wages:...dong/year
- Forest management and protection:...dong/year
- Other expenses:...dong/year.
3. Transportation Services:
a. Economic Indicators:
- National road length:...kilometers
- Ferry terminals:...terminals
- Bridges:...bridges - Asphalted road length:...kilometers
- Repaired road length:...kilometers
- Transportation fees:...dong/year
b. Budget Indicators:
Total income:...dong/year. Including:
- Bridge fees:...dong/year
- Maintenance and repair costs:...dong/year
- Other income:...dong/year
Total expenditure:...dong/year. Including:
- Wages:...dong/year
4. Housing and Public Services:
- Other expenses:...dong/year
a. Economic Indicators:
- State-managed housing area:...square meters
- Street lighting lamps:...lamps
- Garbage collection volume:...cubic meters
- Park maintenance area:...square meters
- Population with clean water access:...people
- Sewage pipe length:...kilometers
- Maintenance and repair area:...square meters
- Sidewalk management area:...square meters
- Urban road management area:...square meters
- Operating revenue:...dong/year
b. Budget Indicators:
Total income:...dong/year. Including:
- Rental income from houses:...dong/year
- Other income:...dong/year
II. Research and Science Service Type
Total expenditure:...dong/year. Including:
- Wages:...dong/year
4. Housing and Public Services:
- Other expenses:...dong/year
1. Approved research staff establishment:...people
2. Total wage fund:...dong/year
3. National-level research projects:...projects
4. Ministry-level research projects:...projects 5. Institutional-level research projects:...projects
6. Total income:...dong/year. Including:
- Income from scientific research activities:...dong/year
7. Total expenditure:...dong/year. Including:
- Operational expenses:...dong/year
- Other income:...dong/year
III. Education and Training Service Type
- Wages:...dong/year
1. Pre-school Education:
- Other expenses:...dong/year
a. Number of schools:...schools
- Number of classes:...classes b. Total staff establishment:...people
Of which: Teachers:...people
c. Number of students present on January 1 of the planning year:...students
d. New students enrolled during the planning year:...students
đ. Students graduating during the planning year:...students
e. Average number of students for budget calculation:...students
f.
Per-student expenditure:...dong/student/year
g. Total income:...dong/year. Including:
- Contributions from residents:...dong/year h. Total expenditure:...dong/year
+ From allocated budget:...dong/year
+ From other sources:...dong/year
- Other income:...dong/year
- Purchase and repair costs:...dong/year
2. Primary Education:
- Number of classes:...classes
- Wages:...dong/year
Of which: Teachers:...people
- Other expenses:...dong/year
d. New students enrolled during the planning year:...students
Of which: Teachers:...people
đ. Students graduating during the planning year:...
d. New students enrolled during the planning year:...students
f. Per-student expenditure:...dong/student/year
e. Average number of students for budget calculation:...students
- Tuition fees:...dong/year
- Other income:...dong/year - Universities, colleges, vocational high schools, and vocational training institutions are abbreviated as
g. Total income:...dong/year. Including:
h. Total expenditure:...dong/year. Including:
+ From allocated budget:...dong/year
- Purchase and repair costs:...dong/year
- Other expenses:...dong/year
3. Lower Secondary Education:
2. Primary Education:
- Number of classes:...classes
- Wages:...dong/year
đ. Students graduating during the planning year:...students
e. Average number of students for budget calculation:...students
h. Total expenditure:...dong/year. Including:
Of which: Teachers:...people
đ. Students graduating during the planning year:...
d. New students enrolled during the planning year:...students
f. Per-student expenditure:...dong/student/year
e. Average number of students for budget calculation:...students
- Tuition fees:...dong/year
4. Upper Secondary Education:
c. Number of students present on January 1 of the planning year:...students
h. Total expenditure:...dong/year. Including:
+ From allocated budget:...dong/year
- Purchase and repair costs:...dong/year
- Other income:...dong/year
d. New students enrolled during the planning year:...students
2. Primary Education:
- Number of classes:...classes
- Wages:...dong/year
Of which: Teachers:...people
- Other expenses:...dong/year
f. Per-student expenditure:...dong/student/year
Of which: Teachers:...people
c. Number of students present on January 1 of the planning year:...students
d. New students enrolled during the planning year:...students
f. Per-student expenditure:...dong/student/year
- Tuition fees:...dong/year
h. Total expenditure:...dong/year
Per-student expenditure:...dong/student/year
g. Total income:...dong/year. Including:
- Other expenses:...dong/year
+ From allocated budget:...dong/year
5. Vocational Training:
- Other expenses:...dong/year
a. Number of schools:...
2. Primary Education:
- Number of classes:...classes
- Wages:...dong/year
Of which: Teachers:...people
e. Average number of students for budget calculation:...students
g. Total income:...dong/year. Including:
- Scholarships:...dong/year case
c. Number of students present on January 1 of the planning year:...students
d. New students enrolled during the planning year:...students
f. Per-student expenditure:...dong/student/year
e. Average number of students for budget calculation:...students
- Tuition fees:...dong/year
4. Upper Secondary Education:
6. Higher Education:
- Contributions from residents:...dong/year h. Total expenditure:...dong/year
Number of classes:...
- Purchase and repair costs:...dong/year
- Other income:...dong/year
d. New students enrolled during the planning year:...students
2. Primary Education:
- Number of classes:...classes
- Wages:...dong/year
classes
Of which: Teachers:...people
- Other expenses:...dong/year
- Regular:...students
Of which: Teachers:...people
- Part-time:...students - Part-time:...students
d. New students enrolled during the planning year:...students
f. Per-student expenditure:...dong/student/year
- Tuition fees:...dong/year
e. Average number of students for budget calculation:...students
f. Per-student expenditure:...dong/student/year
- Tuition fees:...dong/year
e. Average number of students for budget calculation:...students
- Tuition fees:...dong/year
Per-student expenditure:...dong/student/year
e. Average number of students for budget calculation:...students
f. Per-student expenditure:...dong/student/year
+ From allocated budget:...dong/year
+ From other sources:...dong/year - Scientific research costs:...dong/year
+ From allocated budget:...dong/year
- Other expenses:...
- Other expenses:...dong/year
3. Lower Secondary Education:
7. Secondary Vocational Education:
a. Number of schools:...schools
- Wages:...dong/year
classes
- Research and scientific studies expenses: ... VND/year
đ. Students graduating during the planning year:...students
- Other expenses: ... VND/year
7. Vocational Secondary Education Training:
a. Number of schools: ... schools
đ. Students graduating during the planning year:...
b. Total number of staff:...people
Among which: Number of teachers:... person
c. Number of students present on January 1 of the planning year:...students
f.
d. Number of students graduating during the planning year:...students
g. Total income:...dong/year. Including:
f. Funding level:...dong/student/year
+ From allocated budget:...dong/year
- Tuition revenue:...dong/year
- Other expenses:...dong/year
3. Lower Secondary Education:
7. Secondary Vocational Education:
a. Number of schools:...schools
- Wages:...dong/year
- Scholarship expenditure:...dong/year
- Research and scientific studies expenses: ... VND/year
- Expenditure for procurement and repair:...dong/year
e. Average number of students for budget calculation:...students
8. Postgraduate Training:
a. Doctoral candidates:
- Number of doctoral candidates present on January 1 of the planning year:...people
- Number of new doctoral candidates admitted during the planning year:...people
- Number of doctoral candidates graduating during the planning year:...people
- Average number of doctoral candidates to calculate budget expenditure:...people
- Funding level:...dong/doctoral candidate
- Total expenditure:...dong/year
- Revenue level:...dong/doctoral candidate
b. Master's degree:
- Number present up to January 1 of the planning year:...people
- Number of new admissions during the planning year:...people
- Number of graduates during the planning year:...people
- Average number of students to calculate budget expenditure:...people
- Funding level:...dong/student/year
- Total expenditure:...dong/year
- Revenue level:...dong/student/year
IV. Health Services Public Institutions:
1. Hospitals:
- Number of staff:...people
- Number of facilities:
+ Central level:...facilities
+ Provincial level:...facilities
+ District and town level:...facilities
- Number of hospital beds:...beds
- Funding level:...dong/bed/year
- Total revenue:...dong/year. Among which:
+ Revenue from hospital fees:...dong/year
+ Revenue from health insurance:...dong/year
+ Other revenue:...dong/year
Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
2. Nursing Homes:
- Number of staff:...people
- Number of facilities:
+ Central level:...facilities
+ Provincial level:...facilities
+ District and town level:...facilities
- Number of hospital beds:...beds
- Funding level:...dong/bed/year
- Total revenue:...dong/year. Among which:
+ Revenue from hospital fees:...dong/year
+ Revenue from health insurance:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
3. Polyclinics:
- Number of staff:...people
- Number of facilities:
+ Central level:...facilities
+ Provincial level:...facilities
+ District and town level:...facilities
- Number of hospital beds:...beds
- Funding level:...dong/bed/year
- Total revenue:...dong/year. Among which:
+ Revenue from hospital fees:...dong/year
+ Revenue from health insurance:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
4. Others:
- Procurement and repair expenditure:...dong/year
- Expenditure for disease prevention work:...dong/year
V. Cultural Information Public Institutions:
1. Expenditure for cultural arts:
- Number of cultural houses:...houses
- Number of movie theaters:...theaters
- Number of art troupes:...troupes
- Number of libraries:...libraries
- Number of museums:...houses
+ Total revenue:...dong/year. Among which:
+ Revenue from cultural activities:...dong/year
+ Revenue from state budget allocation:...dong/year
+ Other revenue:...dong/year
- Total expenditure:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
2. Expenditure for information public institutions:
a. Expenditure for broadcasting:
- Coverage area:...km2
- Broadcasting hours:...hours
- Total revenue:...dong/year. Among which:
+ Revenue from state budget allocation:...dong/year
+ Revenue from broadcasting activities:... VND/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
b. Expenditure for television:
- Coverage area:...km2
- Broadcasting hours:...hours
- Total revenue:...dong/year. Among which:
+ Revenue from state budget allocation:...dong/year
+ Revenue from television activities:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
3. Publishing Houses, Newspapers:
- Number of publications:...volumes
- Number of distributions:...volumes
- Number of sponsored works:...works
- Total number of approved editions:...editions
- Average sponsorship level:...dong/volume
- Total revenue:...dong/year. Among which:
+ Revenue from state budget allocation:...dong/year
+ Revenue from public institution activities:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for publishing operations:...dong/year
+ Administrative management expenditure:...dong/year
+ Other expenditure:...dong/year
4. Expenditure for sports:
- Number of sports centers:...centers
- Number of athletes:...people
+ National level:...people
+ Provincial and city level:...people
- Total revenue:...dong/year. Among which:
+ Revenue from state budget allocation:...dong/year
+ Revenue from sports activities:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
VI. Administrative Management Public Institutions:
1. Expenditure for State Administration:
- Total number of staff:...people
- Total revenue:...dong/year. Among which:
+ Budget allocated from the State Budget:...dong/year
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Operational expenditure:...dong/year
+ Administrative expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
2. Expenditure for Party Organizations, Mass Organizations, and the People:
- Total number of staff:
+ Approved total number of staff:... person
+ Actual total number of staff:...people
- Total number of members:...people
- Total revenue:...dong/year. Among which:
+ Other revenue:...dong/year
- Total expenditure:...dong/year. Among which:
+ Salary expenditure:...dong/year
+ Operational expenditure:...dong/year
+ Expenditure for procurement and repair:...dong/year
+ Other expenditure:...dong/year
VIII. Other Types:
1. Total number of staff:...people
2. Total revenue:...dong/year. Among which:
- Revenue from state budget allocation:...dong/year
+ From State Treasury:...dong/year
+ From Local State Budget:...dong/year
- Other income:...dong/year
3. Total expenditure:...dong/year. Among which:
- Wages:...dong/year
- Operational expenditure:...dong/year
- Administrative expenditure:...dong/year
- Expenditure for procurement and repair:...dong/year
- Other expenditure:...dong/year
Ministry/Industry:
GUIDELINES FOR REPORTING
The registration form for units using the State Budget
(Annexed Decision No. 172/2000/QD-BTC dated November 1, 2000)
of the Minister of Finance)
Targets:
1. Name of unit: Clearly and fully write in capital letters the name of the unit according to the establishment decision signed by the competent authority of the unit.
2. Type of unit: Fill in the correct code number of the type of unit as recorded on the form. If the unit has two or more types of public institutions, then record the code numbers of the types of units in order of the higher proportion of state budget expenditure for that type first, followed by the lower proportion. For example:
- Department of Finance and Prices of Hanoi City is a unit with functions and tasks belonging to type 06 - Administrative Management Unit. Enter code number 06 in the first box.
Bach Mai Hospital in Hanoi is a unit with functions and tasks belonging to two types of public institutions: 04 - Health Services Public Institution and type 02 - Scientific Research Public Institution. The proportion of state budget expenditure for type 04 is higher than for type 02. The unit must enter code number 04 in the first box, and code number 02 in the next box.
3. Budget Chapter Level:
Budget level (consisting of 1 character): Enter 1 for central budget level; enter 2 for provincial budget level; enter 3 for district budget level; enter 4 for commune budget level.
- Budget Chapter (consisting of 3 characters): According to the current State Budget Manual.
4. Budget Level (consisting of 1 character):
Enter 1 for primary budget units; enter 2 for secondary budget units; enter 3 for tertiary budget units; enter subsequent numbers starting from 4 for sub-levels below tertiary. For example:
- Department of Finance and Prices of Hanoi City is a primary budget unit, enter 1 in the budget level box.
- Office of the Department of Finance and Prices of Hanoi City is a tertiary budget unit, enter 3 in the budget level box.
5. Directly Managing Superior Unit: Clearly and fully write the name of the directly managing superior unit. For example:
+ The directly managing superior unit of the Department of Finance and Prices of Hanoi City is the People's Committee of Hanoi City.
+ The directly managing superior unit of Bach Mai Hospital in Hanoi is the Ministry of Health.
6. Establishment Decision: Clearly write the decision number, date of establishment, and issuing authority.
7. Address: Only write the administrative location where the unit's main office is located, without needing to write the location code.
Example: Main office address of the Department of Finance and Prices of Hanoi City:
+ Province/City: Hanoi
+ District: Hoan Kiem
+ Ward: Trang Tien
Street number: No. 38B Hai Ba Trung
Address: No. 38B Hai Ba Trung Street
8. Telephone, Fax number: Clearly state the area code and telephone number, Fax number. Example: Department of Finance - Price Control, Hanoi City:
- Telephone: 04.8254189
- Fax: 04.8243186
9. Current codes of the unit:
- Tax code: Record the tax code issued by the tax authority applicable from January 1, 1999. If the unit does not have this code, leave it blank.
- Code used in the asset management program after inventory.
10. Treasury accounts: Clearly state the account number and name of the treasury where the unit has opened the account.
Form No. 03-MSNS-BTC
GUIDELINES FOR REPORTING MANAGEMENT INDICATORS IN 2000
(Issued together with Decision No. 172/2000/QĐ-BTC dated November 1, 2000 of the Minister of Finance)
Objectives:
- The reporting of management indicators for the year 2000 aims to assist financial authorities at all levels in managing closely the performance indicators of units related to the State budget.
Reporting year data: Financial year 2000 starts on January 1, 2000 and ends on December 31, 2000.
Reporting entities:
- Units at level III and below must fully report all indicators in form number 03 MSNS - BTC.
Units at level I and II must fully report all indicators in form number 03-MSNS-BTC for the activities of the office. Higher-level units do not need to aggregate and report the indicators of lower-level units (the aggregation of indicators of lower-level units and the office will be done by computer).
Method of reporting:
For units whose functions fall under only one type of public service, they must report according to the specific guidelines provided below.
- For units whose functions fall under two types of public services, they must fully report all management indicators of both types of public services. Specifically:
+ Total annual funding indicator (in part A - Fixed assets and salary personnel) must equal the total income of both types of public services combined.
+ Total annual expenditure indicator (in part A - Fixed assets and salary personnel) must equal the total expenditure of both types of public services combined.
Example:
- Example 1: The Ministry of Agriculture and Rural Development is a state administrative management unit, the Ministry's Office is a level III budgetary unit under the Ministry belonging to the administrative public service type and must report management indicators under the administrative public service type (type VI).
- Example 2: Hanoi University of Science and Technology is a level III budgetary unit directly under the Ministry of Education and Training. The training model of the university is undergraduate, college, and postgraduate education. Therefore, Hanoi University of Science and Technology must report management indicators under the educational and training public service type (type III). - Example 3: Health Department of Hai Phong City is a state administrative management unit, the Department's Office is a level III budgetary unit under the Department belonging to the administrative public service type and must report management indicators under the administrative public service type (type VI).
- Example 4: Bach Mai Hospital, Hanoi is a level III budgetary unit directly under the Health Department of Hanoi City. The hospital's functions belong to the health public service type (type IV) and scientific research type (type II), so
it must fully report management indicators under both types of public services mentioned above. Specific Guidelines: 1. Situation of fixed assets:
From indicator 1 to indicator 5.
A. LIST OF FIXED ASSETS AND STAFF ESTABLISHMENT WAGES
AND FINANCIAL SITUATION
- Quantity indicator: total number of houses, cars, machines, equipment, etc., record the quantity of each type of fixed assets under the unit's management as of December 31, 2000.
- Volume indicator (unit of measurement m2):
+ Area of working houses, conference halls, etc., under the unit's management as of December 31, 2000.
+ Total house area: record the total area of all types of houses used.
- Original cost indicator: record according to the original cost of fixed assets or the total original cost of similar fixed assets according to accounting books at the closing date of December 31, 2000.
- Remaining value indicator: record according to the remaining value of fixed assets or the total remaining value of similar fixed assets
according to accounting books at the closing date of December 31, 2000.
Indicator 6. - Total land area is the total area of the premises currently managed and used by the unit.
- Land area already developed: based on accounting records and relevant documents, record the land area that has been developed.
Total land area value
Total land area Unit price of similar land in the land price list issued by the provincial or city People's Committee
| - Land usage costs: based on the unit's accounting records, record the total costs incurred to use the land such as land leveling costs, compensation costs for land clearance, land registration fees, etc., up to December 31, 2000. | = | II. Personnel, Salary | x | - Approved personnel total: is the number of personnel approved by the competent authority in 2000. |
- Actual personnel total: is the number of personnel present as of December 31, 2000.
- Contracted personnel indicator: is the number of contracts within the quota present as of December 31, 2000.
- Other contracts are contracts with other laborers, etc., present as of December 31, 2000.
- Approved salary fund: is the salary fund approved by the competent authority in 2000.
- Actual salary fund: is the actual salary paid as of December 31, 2000. The salary fund includes salary, salary allowances (excluding overtime allowances) and other amounts according to salary.
III. Total annual funding:
- Total annual funding is the total funding from State budget sources and other revenues that the unit received in 2000. Among them:
+ Funding from State budget = Central budget + Local budget
+ Funding from Central budget: is the funding allocated from the central budget for central agencies or funds delegated by the central government to local agencies (if any) in 2000.
+ Funding from Local budget: is the funding allocated from the local budget for local units or local support funds for central agencies located in the locality in 2000.
+ Other revenues: are legitimate revenues of the unit from fees, taxes, and other business revenues allowed to be retained for use in 2000 (based on current regulations on the use of business revenues at units)
IV. Total annual expenditures:
+ Local budget funding source: This is the funding allocated from the local budget for units located in the locality or the financial support provided by the locality for central agencies operating within its territory in 2000.
+ Other revenue sources: This is the legitimate revenue of the unit from fees, charges, and other public service revenues permitted to be retained by the unit for use in 2000 (based on current regulations regarding the use of public service revenues at units).
IV. Total annual expenditure: is the final settlement expenditure for the year 2000 according to various sources of funds.
- Total annual expenditure = Expenditure from state budget sources + Expenditure from other sources. Among which:
+ Expenditure from state budget sources = From central state budget + From local state budget
+ Expenditure from other sources = From revenue of public services + fees and charges
+ Authorized funding: The unit using the state budget receives authorized funding from which budget source shall record the authorized funding under that budget source.
B. ECONOMIC AND BUDGET INDICATORS BY TYPE OF ORGANIZATION
1. Economic organization type:
a. Economic indicators: taken based on the actual figures for the year 2000 (up to the closing date of December 31, 2000).
b. Budget indicators: according to the figures on accounting books at the closing date of December 31, 2000.
- Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Revenue from public services such as water resource fees, forestry public service revenue, traffic fees, rental house revenue, other public service revenue: taken based on the lawful revenue allowed to be retained by the unit for use (based on current regulations regarding the use of public service revenue at units)
- Total expenditure = Total annual expenditure (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Expenditure for other public service objectives such as maintenance and repair of dykes, planning projects at the district level, forest enclosure management and protection, maintenance and repair, other expenditures: are the actual expenditures of the unit to implement and complete economic targets assigned in 2000.
II. Research and scientific organization type:
1. Approved research staff quota: is the number of approved scientific research staff in 2000.
2. Total wage fund: is the actual wage fund disbursed up to the closing date of December 31, 2000.
3. Number of research topics at all levels: is the number of topics approved by competent authorities to be implemented in 2000 and the number of topics carried over from previous years.
4. Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
- Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Revenue from scientific research activities, other revenue: taken based on the lawful revenue allowed to be retained by the unit for use (based on current regulations regarding the use of public service revenue at units).
5. Total expenditure: according to the figures on accounting books at the closing date of December 31, 2000.
- Total expenditure = Total annual expenditure (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Operational fee expenditure, other expenditures: are the actual expenditures of the unit to implement and complete assigned tasks in 2000.
III. Educational and training organization type:
Uniformly take the reporting figures for the fiscal year starting from January 1 to December 31, 2000.
a. Number of schools: typically there is one school.
- Number of classes: total number of classes in the school.
b. Total staff: actual staff strength of the school present up to the closing date of December 31, 2000.
- Number of teachers: is the number of teachers directly teaching within the approved staff quota.
c. Number of students, trainees, research fellows present on January 1, 2000.
d. Number of new students, trainees, research fellows admitted in 2000.
đ. Number of students, trainees, research fellows graduated in 2000.
e. Average number of students, trainees, research fellows to calculate budget expenditure in 2000.
f. Expenditure rate: is the actual average expenditure per student in 2000.
g. Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
- Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff).
- Of which:
+ Revenue from public contributions, tuition fees, other revenue: taken based on the lawful revenue allowed to be retained by the unit for use (based on current regulations regarding revenue collection and use at units).
h. Total expenditure: according to the figures on accounting books at the closing date of December 31, 2000.
- Total expenditure = Total annual expenditure (as guided in Part A - Fixed Assets and Salary Staff).
- Of which:
+ From state budget sources = Expenditure from state budget sources (as guided in Part A - Fixed Assets and Salary Staff).
+ From other sources = Expenditure from other sources (as guided in Part A - Fixed Assets and Salary Staff).
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Scholarship expenditure is the total scholarship expenditure for students, trainees, and research fellows of the school in 2000.
+ Scientific research expenditure: is the total expenditure for scientific research purposes of the school in 2000.
+ Purchase and repair expenditure for serving the operation of the public service at the unit in 2000.
+ Other expenditures: other expenditures of the unit in 2000.
IV. Health care organization type:
- Staff quota: actual staff strength of the unit present up to the closing date of December 31, 2000.
- Number of facilities: is the number of medical examination and treatment facilities of the unit at central, provincial, district, and commune levels.
- Number of hospital beds: is the total number of hospital beds of the facilities.
- Expenditure rate: is the actual average expenditure per hospital bed in 2000.
- Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff).
+ Revenue from hospital fees, health insurance fees, other revenue: taken based on the lawful revenue allowed to be retained by the unit for use (based on current regulations regarding revenue collection and use at units).
- Total expenditure: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total expenditure = Total annual expenditure (as guided in Part A - Fixed Assets and Salary Staff).
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Purchase and repair expenditure for serving the operation of the public service at the unit in 2000.
+ Expenditure for disease prevention in 2000.
+ Other expenditures: other expenditures of the unit in 2000.
V. Cultural and information organization type:
- Broadcast hours: is the broadcast duration in 2000.
- Quantity published: is the actual quantity of publications issued in 2000.
- Quantity distributed: is the quantity of publications sold to the market in 2000.
- Number of works sponsored: is the number of works sponsored from the state budget in 2000.
- Total number of works approved: is the number of works approved by competent authorities for publication and distribution in 2000.
- Average sponsorship amount: is the actual average sponsorship amount per work sponsored from the state budget in 2000.
- Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Revenue from State budget allocation = Allocation from State budget (in accordance with the guidance in Part A - Fixed assets and salary establishment).
+ Revenue from public service activities such as broadcasting, television, journalism, sports, etc., and other revenues: based on the lawful revenue allowed to be retained by the unit for use (according to current regulations on revenue collection and utilization at the units).
- Total expenditure: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total expenditure = Total annual expenditure (in accordance with the guidance in Part A - Fixed assets and salary establishment). Among which:
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Purchase and repair expenditure for serving the operation of the public service at the unit in 2000.
+ Expenditure for publishing operations in 2000.
+ Administrative management expenditure in 2000.
+ Other expenditures: other expenditures of the unit in 2000.
VI. Administrative Management Model:
- Approved staffing level: the number of staff approved by the superior managing authority in 2000.
- Actual staffing level: the actual number of staff present in the unit as of December 31, 2000.
- Total membership: the number of registered members officially active in 2000.
- Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Revenue allocated from State budget = Allocation from State budget (in accordance with the guidance in Part A - Fixed assets and salary establishment).
+ Other revenues: based on the lawful revenue allowed to be retained by the unit for use (according to current regulations on revenue collection and utilization of public service revenue at the units).
- Total expenditure: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total expenditure = Total annual expenditure (in accordance with the guidance in Part A - Fixed assets and salary establishment). Among which:
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Purchase and repair expenditure for serving the operation of the public service at the unit in 2000.
+ Expenditure for operations in 2000.
+ Administrative management expenditure in 2000.
+ Other expenditures: other expenditures of the unit in 2000.
VIII. Other Models:
- Actual staffing level: the actual number of staff present in the unit as of December 31, 2000.
- Total revenue: according to the figures on accounting books at the closing date of December 31, 2000.
+ Total revenue = Total annual funding sources (as guided in Part A - Fixed Assets and Salary Staff). Among which:
+ Revenue from State budget allocation = Allocation from State budget (in accordance with the guidance in Part A - Fixed assets and salary establishment).
+ Other revenues: based on the lawful revenue allowed to be retained by the unit for use (according to current regulations on revenue collection and utilization of public service revenue at the units).
Total expenditure: according to the accounting records at the time of closing on December 31, 2000.
+ Total expenditure = Total annual expenditure (in accordance with the guidance in Part A - Fixed assets and salary establishment). Among which:
+ Salary expenditure is the total actual salary paid by the unit in 2000.
+ Purchase and repair expenditure for serving the operation of the public service at the unit in 2000.
+ Expenditure for operations in 2000.
+ Administrative management expenditure in 2000.
+ Other expenditures: other expenditures of the unit in 2000.
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