Circular No. 17/2024/TT-BTC guiding the control and payment of regular expenditures through the State Treasury

CIRCULAR
Guidelines for controlling and settling regular expenditure through the State Treasury
                                            

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on State Budget;

Pursuant to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies;

Pursuant to Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies;

Pursuant to Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government stipulating the financial autonomy mechanism for public service units;

Pursuant to the Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Fees and Stamp Duties;

Pursuant to Decree No. 82/2023/NĐ-CP dated November 28, 2023 of the Government amending and supplementing certain articles of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decision No. 50/2017/QĐ-TTg dated December 31, 2017 of the Prime Minister stipulating standards and quotas for the use of machinery and equipment;

Pursuant to Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing certain provisions of the Law on Management and Use of Public Assets;

Pursuant to Decree No. 85/2018/NĐ-CP dated May 30, 2018 of the Government stipulating standards and quotas for the use of motor vehicles at people's armed forces units;

Pursuant to Decree No. 72/2023/NĐ-CP dated September 26, 2023 of the Government stipulating standards and quotas for car usage;

Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government stipulating the assignment of tasks, placing orders, or tendering for the provision of products and services using state budget funds from regular expenditure sources;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

In accordance with the proposal of the Director General of the State Treasury:

The Minister of Finance issues this Circular to guide the control and settlement of regular expenditure through the State Treasury.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

1.1. This Circular guides the mechanism for controlling and settling regular expenditure through the State Treasury from the following sources:

a) State budget revenue (NSNN):

b) Fees retained under prescribed regulations and other lawful revenue sources of state agencies;

c) Revenue from medical examination and treatment services, preventive healthcare services, tuition fees of public service units that partially self-fund their regular expenditures (Group 3 units) and public service units fully funded by the state for regular expenditures (Group 4 units), and fee revenue according to the law on fees and charges of public service units as stipulated in Clause 2 and Clause 3, Article 23 of Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government stipulating the financial autonomy mechanism for public service units (Decree No. 60/2021/NĐ-CP).

1.2. This Circular does not guide expenditures of Vietnamese representative offices abroad; expenditures with special guidance mechanisms as prescribed by competent authorities.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

This Circular applies to agencies, units, organizations, and individuals transacting with the State Treasury system; the State Treasury; financial authorities at all levels.

Article 2. Principles for Control and Payment through the State Treasury

1. The State Treasury shall implement control and payment in accordance with Clause 5 of Article 56 of the State Budget Law No. 83/2015/QH13, specifically:

1.1. State budget expenditure can only be implemented when it is included in the assigned budget estimate, except in cases provided for in Article 51 of the State Budget Law; it has been decided by the head of the budget-using entity, the project owner, or the authorized person to make payments; and the account balance of the entity is sufficient to cover the expenditure.

1.2. The State Treasury shall verify the legality of payment vouchers and accompanying documents as prescribed in Government Decrees for administrative procedures submitted to the State Treasury. In cases where the payment vouchers and accompanying documents submitted by the budget-using entity to the State Treasury are intentionally falsified or have their contents replaced, the budget-using entity shall bear responsibility under the law.

For documents not covered by administrative procedures prescribed in Government Decrees, the budget-using entity shall be responsible for controlling the content of payments and payment documents in accordance with the provisions of the law.

1.3. The State Treasury shall control the expenditure limits (expenditure levels) as prescribed in regulatory documents. Where agencies and entities have been permitted by competent authorities to operate under self-management mechanisms, the State Treasury shall ensure compliance with internal spending regulations and consistency with the assigned self-management budget estimates.

2. Expenditures shall be carried out according to the principle of advance payment settlement as stipulated in Clause 5 of Article 34 of Government Decree No. 163/2016/NĐ-CP dated December 21, 2016, detailing certain provisions of the State Budget Law (Government Decree No. 163/2016/NĐ-CP).

3. Advance payments and cash payments must be strictly carried out in accordance with the Circular guiding the management of cash receipts and payments through the State Treasury system issued by the Ministry of Finance.

4. In cases where state budget expenditures are implemented through electronic transactions via the State Treasury's public service information portal, the State Treasury’s control and payment activities must comply with the provisions on electronic transactions in treasury operations as set forth in: Government Decree No. 165/2018/NĐ-CP dated December 24, 2018 on electronic transactions in financial activities; Government Decree No. 11/2020/NĐ-CP dated January 20, 2020 on administrative procedures within the domain of the State Treasury (Government Decree No. 11/2020/NĐ-CP); Government Decree No. 45/2020/NĐ-CP dated April 8, 2020 on the implementation of administrative procedures in an electronic environment; Circular No. 87/2021/TT-BTC dated October 8, 2021 of the Ministry of Finance on electronic transactions in treasury operations.

Article 3. Forms of Control and Payment for Regular Expenditures through the State Treasury

The State Treasury shall implement control and payment for regular expenditures from the state budget through the State Treasury in the following forms:

1. Pre-payment, Post-control:

1.1. Pre-payment, post-control is a payment method applied to each payment of multi-installment contracts, excluding the final payment. Upon receiving complete and valid legal documents, the State Treasury shall process the payment to the beneficiary within one working day; simultaneously, send one notification of debt to the entity to confirm the payment has been made, and send one receipt to the entity (if the beneficiary maintains an account at the State Treasury).

1.2. Within one working day from the date of payment, the State Treasury shall conduct post-payment document verification according to established procedures.

1.3. If, upon verification, it is found that the expenditure does not comply with established regulations, the State Treasury shall issue a notice of the results of the expenditure verification (in Form No. 01 attached to this Circular) to the budget-using entity; subsequently, recover the overpayment amount from the next installment payment, if the next installment payment does not have sufficient volume completed/budgeted to offset the recovery, then proceed as stipulated in Clause 2, Article 4 of this Circular.

2. Pre-control, Post-payment:

Pre-control, post-payment is a payment method applicable to all expenditures, wherein the State Treasury implements control and payment in accordance with the timeframes specified in Government Decree No. 11/2020/NĐ-CP after receiving complete and valid legal documents as required.

Article 4. Recovery of Reduced Expenditure or Recovery of Payment to the State Budget

1. The budget-using unit shall submit to the National Treasury the Payment Receipt Form (C2-05a/NS) issued pursuant to Decree No. 11/2020/NĐ-CP to make payment according to the prescribed regulations.

In cases where expenditures exceed the state's stipulated standards, quotas, or norms as concluded or recommended by competent state agencies or discovered by the budget-using unit or the National Treasury after inspection, the budget-using unit shall be responsible for making recovery payments to the State Budget.

2. The National Treasury shall implement: Recovery of reduced expenditure from the State Budget (in cases where the budget has not yet been settled) or recovery of payment to the State Budget (in cases where the budget has already been settled); and record accounting entries in accordance with the prescribed regulations.

Chapter II

SPECIFIC PROVISIONS

Article 5. Content of Expenditure Control through the National Treasury

1. The National Treasury shall control and settle payments in accordance with the principles set forth in Article 2 of this Circular and shall specifically control the following contents:

1.1. In cases of direct transactions through the National Treasury, the stamp and signature on the transfer document must match the registered stamp and signature model at the National Treasury; in cases conducted via the National Treasury’s public service portal, the digital signature on the transfer documents must correspond to the full name and position of the authorized signatories as determined by the competent authority and registered with the National Treasury.

The content and amount recorded in the transfer document must be consistent with the relevant supporting documents attached.

1.2. The expenditure content must comply with the economic code as stipulated in the current State Budget Manual (excluding expenditures from Deposit Accounts).

1.3. The advance payment amount must comply with the provisions of Article 6 of this Circular. The content of the request for advance payment must align with the content of the advance payment request. In cases where the unit cannot accurately determine the expenditure content, the advance payment should be made into another sub-item within the corresponding item, and the National Treasury will settle the advance payment within the range of sub-items within the same group of items corresponding to the content of the advance payment.

1.4. For expenditures that require submission of a Contract to the National Treasury (expenditures with a contract value exceeding VND 50 million), the National Treasury shall base its temporary advance and settlement on the unit's payment request, the payment terms stipulated in the contract, and the total contract value to the beneficiary.

If the contract requires a guarantee for the advance payment, the National Treasury shall ensure that the validity period of the advance payment guarantee is extended until the budget-using unit recovers all the advance payment. When the advance payment guarantee expires but the budget-using unit has not fully settled the advance payment, the National Treasury shall urge the budget-using unit to cooperate with the contractor to extend the advance payment guarantee or settle the advance payment according to the regulations.

1.5. Control over the Work Volume Value Determination Table (Form 08a) issued together with Appendix II of Decree No. 11/2020/NĐ-CP:

a) For procurement expenditures:

The National Treasury shall control the work content, unit of measurement, quantity, and unit price in accordance with the contract regulations, without exceeding the contract value. Specifically, for drug, intravenous fluid, chemical, and medical supplies purchases used in treatment and diagnosis, they shall comply with the provisions of paragraph b, point 2.2, clause 2 of this Article.

b) For service expenditures:

The budget-using unit shall base the Work Volume Value Determination Table on the Contract content and the Acceptance Certificate to ensure accurate representation of the work content and payment value according to the contract for the National Treasury to have a basis for control and settlement. The National Treasury shall control the work content and payment value (unit of measurement, quantity, unit price if applicable) in accordance with the contract regulations, without exceeding the contract value.

1.6. Control over the Payment/Temporary Advance Detail Statement (Form 07) issued together with Appendix II of Decree No. 11/2020/NĐ-CP:

The unit shall declare according to Form 07 issued together with Appendix II of Decree No. 11/2020/NĐ-CP, noting that the expenditure documents at the unit are those defined under the accounting document system of Circular No. 107/2017/TT-BTC dated October 10, 2017, issued by the Ministry of Finance to guide the administrative and public institution accounting system. The National Treasury shall control the Payment/Temporary Advance Detail Statement to ensure that the economic code matches the Budget Withdrawal Request, the payment content, and the total amount is consistent with the Budget Withdrawal Request/Cheque Order and does not exceed the limits specified in current legal documents and the internal expenditure regulations of the unit.

1.7. For expenditures requiring confidentiality:

The budget-using unit shall be responsible for determining the expenditure content requiring confidentiality and ensuring compliance with legal regulations for payment content and payment documentation. On the Budget Withdrawal Request/Cheque Order, the budget-using unit shall note the payment content and the following statement: "Expenditure requiring confidentiality." The National Treasury shall control the legality and compliance of the Budget Withdrawal Request/Cheque Order for payment based on the unit's request.

1.8. In cases where centralized procurement is required: The National Treasury shall control to ensure that it is included in the centralized procurement list issued by the competent authority (as stipulated in Clause 2, Article 53 of Law No. 22/2023/QH15 on Bidding), and the contract complies with the Framework Agreement (the framework agreement is published by the centralized procurement unit in accordance with point a, Clause 3, Article 77 of Government Decree No. 151/2017/NĐ-CP dated December 26, 2017, detailing certain provisions of the Public Asset Management and Usage Law).

2. In addition to the control contents specified in Clause 1 of this Article, for specific expenditure items, the National Treasury shall control as follows:

2.1. For salary and allowance expenditures (allowances according to the current state budget manual system); labor remuneration according to contracts; additional income, support, subsidies, other allowances, allocations, and rewards:

a) The State Treasury shall monitor to ensure that it does not exceed the staffing quota approved by the competent authority; does not exceed the number of contractual laborers according to the funding source as stipulated in Articles 7, 8, 9, and 12 of Decree No. 111/2022/NĐ-CP dated December 30, 2022 of the Government on contracts for certain types of work in administrative agencies and public service units; does not exceed the number specified in the approval document for the number of non-professional staff at commune level issued by the provincial People's Council and district People's Committee as stipulated in Article 33 of Decree No. 33/2023/NĐ-CP dated June 10, 2023 of the Government on cadres, civil servants at commune level and non-professional staff at commune, village, and neighborhood levels. In cases where there is no approval document from the competent authority at the beginning of the year, the State Treasury shall implement monitoring based on the staffing quota assignment document of the competent authority of the previous year and the proposal and commitment letter of the budget-using unit. In case there is a change compared to the previous month regarding the staffing quota, the unit shall clearly state this in the explanatory section – Payment Schedule for beneficiaries according to Model No. 09 Appendix II promulgated together with Decree No. 11/2020/NĐ-CP.

b) Check and ensure that the details match the total amount; the total amount of money on the Payment Schedule for beneficiaries matches the Budget Withdrawal Form/Authorization to Pay already signed off by the head of the unit.

c) For expenditure on additional income:

For public service units funded by the State for regular expenses (Group 4 units): The State Treasury shall monitor to ensure compliance with the internal expenditure regulations of the unit and the provisions of Clause 2, Article 22 of Decree No. 60/2021/NĐ-CP and Clause 3, Article 10 of Circular No. 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance guiding some contents on the financial autonomy mechanism of public service units; handling assets and finances when restructuring or dissolving public service units (Circular No. 56/2022/TT-BTC).

For State agencies implementing the self-management system: The State Treasury shall monitor to ensure compliance with the internal expenditure regulations of the unit and the provisions of Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs on the self-management and self-responsibility system for administrative management expenses of State agencies (Joint Circular No. 71/2014/TTLT-BTC-BNV).

d) For expenditure on support, allowances, other subsidies, allocations, and rewards:

In cases of expenditure on support, allowances, other subsidies (excluding salary-based allowances under the current budget classification system), allocations, and rewards as prescribed in normative legal documents and internal expenditure regulations of the unit:

The State Treasury shall check the Fund Transfer Voucher; the Itemized Payment Schedule/Preliminary Payment List (in cases where the fund transfer voucher of the State budget using unit cannot fully reflect the expenditure items, quantities, standards, and actual unit prices for expenditures with standard amounts prescribed in the internal expenditure regulations and normative legal documents) and the Payment Schedule for beneficiaries to ensure that they do not exceed the prescribed standards in normative legal documents and internal expenditure regulations of the unit.

Specifically, for expenditure on allowances and subsidies for persons who have rendered meritorious services to the revolution and those directly participating in the resistance war managed and assisted by the Department of Labor, Invalids, and Social Affairs and social assistance for social welfare beneficiaries, it shall be implemented in accordance with the provisions of item a point 2.3 clause 2 of this Article.

In cases of expenditure on support, allowances, and other subsidies as decided by the competent authority:

The State Treasury shall monitor to ensure that it does not exceed the approved budget; check the Fund Transfer Voucher; the Itemized Payment Schedule/Preliminary Payment List (in cases where the fund transfer voucher of the State budget using unit cannot fully reflect the expenditure items, quantities, standards, and actual unit prices for expenditures with standard amounts prescribed in the decision of the competent authority) and the Payment Schedule for beneficiaries to ensure that they do not exceed the prescribed standards in the decision of the competent authority.

2.2. For procurement expenditure:

a) For procurement expenditure on State-owned assets such as cars and other transportation means; machinery and equipment:

In cases where centralized procurement is not carried out:

+ The State Treasury shall monitor to ensure that it does not exceed the maximum unit price as prescribed in Decree No. 72/2023/NĐ-CP dated September 26, 2023 of the Government on standards and quotas for car usage (Decree No. 72/2023/NĐ-CP); Decree No. 85/2018/NĐ-CP dated May 30, 2018 of the Government on standards and quotas for car usage in people's armed forces units (Decree No. 85/2018/NĐ-CP); Decision No. 50/2017/QĐ-TTg dated December 31, 2017 of the Prime Minister on standards and quotas for machinery and equipment usage (Decision No. 50/2017/QĐ-TTg); and related normative legal documents.

+ For specialized assets: The State Treasury shall monitor to ensure that they are included in the list of machinery and equipment specialized assets (types) as prescribed in the document on standards and quotas for specialized machinery and equipment usage issued by the competent authority.

In cases where centralized procurement must be carried out:

The State Treasury shall base its monitoring on the payment request documents of the budget-using unit, the terms stipulated in the contract, the Acceptance Certificate, Handover and Receipt Record of assets (according to Model No. 06/TSC-MSTT attached to Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing some provisions of the Law on Management and Usage of State Assets) to ensure that the asset name, unit of measurement, quantity, purchase price comply with the contract regulations, do not exceed the contract value, and the maximum unit price as prescribed in Decree No. 72/2023/NĐ-CP; Decree No. 85/2018/NĐ-CP; Decision No. 50/2017/QĐ-TTg; and related normative legal documents.

+ For specialized assets: The State Treasury shall monitor to ensure that they are included in the list of machinery and equipment specialized assets (types) as prescribed in the document on standards and quotas for specialized machinery and equipment usage issued by the competent authority.

b) For expenditures on purchasing medicines, intravenous fluids, chemicals, medical supplies used in the treatment and diagnosis of diseases (excluding the purchase of machinery, equipment; cars and other transportation means as stipulated in point a, Clause 2.2, Article 2 of this Decree):

The State Treasury shall base on the payment request documents of budgetary units, the terms stipulated in the contract, and implement the control of the total amount of invoices declared on the Form to Determine the Value of Completed Work Volume (Form No. 08a issued together with Appendix II of Decree No. 11/2020/NĐ-CP) to ensure that it does not exceed the contract value. Budgetary units shall base on the Acceptance Certificate to prepare the Form to Determine the Value of Completed Work Volume, where in column 2 (content of work) they declare the invoice number and date, and in column 6 (total amount) they declare the corresponding amount for each invoice. Budgetary units are responsible for the quantity, quality, unit price, type of medicines, intravenous fluids, chemicals, and medical supplies used in the treatment and diagnosis of diseases proposed for payment, ensuring compliance with the Contract; Framework Agreement (in cases where centralized procurement must be carried out); and the Acceptance Certificate between the budgetary unit and the supplier.

2.3. For recurrent expenditure to implement policies and preferential regimes for persons who have rendered meritorious service to the revolution, their dependents, and those who directly participated in the resistance war managed and provided social assistance by the Ministry of Labor, Invalids, and Social Affairs for social protection beneficiaries:

a) For expenditures on allowances and subsidies for persons who have rendered meritorious service to the revolution and those who directly participated in the resistance war managed and provided social assistance by the Ministry of Labor, Invalids, and Social Affairs for social protection beneficiaries:

In cases where budgetary units directly make payments to beneficiaries:

+ For cash payments to beneficiaries:

Monthly, budgetary units prepare the Advance Withdrawal Request Form (provisional advance) and send it to the State Treasury. The State Treasury implements provisional advances based on the request of the budgetary unit.

After making payments to beneficiaries, budgetary units prepare the Payment Advance Request Form and the Payment Content Statement to request the State Treasury to settle the provisional advance. The State Treasury bases on the Payment Advance Request Form and the Payment Content Statement submitted by the budgetary unit to conduct control and payment according to Clause 1 of this Article and in accordance with the prescribed standards set forth in Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for social protection beneficiaries (Decree No. 20/2021/NĐ-CP) and Circular No. 76/2021/TT-BTC dated September 15, 2021 of the Ministry of Finance guiding Clause 1 and Clause 2 of Article 31 of Decree No. 20/2021/NĐ-CP (Circular No. 76/2021/TT-BTC); Circular No. 44/2022/TT-BTC dated July 21, 2022 of the Ministry of Finance on managing and using recurrent expenditure to implement preferential policies and regimes for persons who have rendered meritorious service to the revolution, their dependents, and those who directly participated in the resistance war managed by the Ministry of Labor, Invalids, and Social Affairs (Circular No. 44/2022/TT-BTC).

Budgetary units are responsible for managing the source of funds and organizing timely payments in accordance with regulations and to the correct beneficiaries.

+ For payments to beneficiaries through bank transfers:

The State Treasury shall control the Money Transfer Voucher; Payment Content Statement (when the money transfer voucher of the budgetary unit cannot fully reflect the details of the expenditure, quantity, standard, actual unit price for expenditures with prescribed standards in legal documents); and the Beneficiary Payment Settlement Form in accordance with Clause 1 of this Article and in accordance with the prescribed standards set forth in Decree No. 20/2021/NĐ-CP, Circular No. 76/2021/TT-BTC, and Circular No. 44/2022/TT-BTC.

Through service organizations for payments.

+ Monthly, budgetary units prepare the Advance Withdrawal Request Form (provisional advance); Payment Content Statement; and the Contract between the budgetary unit and the payment service organization to send to the State Treasury (first submission and subsequent submissions when there are supplements or adjustments). The State Treasury shall control in accordance with Clause 1 of this Article and in accordance with the prescribed standards set forth in Decree No. 20/2021/NĐ-CP, Circular No. 76/2021/TT-BTC, and Circular No. 44/2022/TT-BTC; and transfer provisional advances from the budgetary unit's budget account to the service organization's account in accordance with the service contract between both parties.

+ If the payment service organization opens a deposit account at the State Treasury, when withdrawing funds from the deposit account opened at the State Treasury to pay beneficiaries: The State Treasury shall control the legality and validity of the Mandate within the account balance.

+ Monthly, budgetary units are responsible for settling accounts with the payment service organization regarding the provisional advances withdrawn from the State Treasury, and simultaneously submit the Payment Advance Request Form and the Payment Content Statement, and the Expenditure Statement for Beneficiaries according to Form No. 10 of Appendix II of Decree No. 11/2020/NĐ-CP (if applicable to social protection beneficiaries, the budgetary unit shall modify the form name to: Expenditure Statement for Social Protection Beneficiaries) to the State Treasury for control and settlement of provisional advances in accordance with the prescribed standards set forth in Circular No. 44/2022/TT-BTC and Circular No. 76/2021/TT-BTC.

+ The payment service organization is responsible for managing the funds and organizing timely payments of the full amount of allowances and subsidies to beneficiaries in accordance with the prescribed time frame, and is liable for compensation for lost or misappropriated funds.

b) For expenditures supporting projects to renovate, repair, upgrade, and maintain memorials for martyrs; material facilities for care centers, convalescent homes, and reception centers for persons who have rendered meritorious service to the revolution as stipulated in Circular No. 44/2022/TT-BTC:

The State Treasury shall transfer funds to the account of the project owner opened at the State Treasury based on the allocation decision (capital support) of the competent authority according to the decentralization level of the locality and the Budget Withdrawal Notice of the Labor - Invalids and Social Affairs Department (or the department assigned the budget by the Provincial Labor - Invalids and Social Affairs Department). When disbursing from the deposit account, the State Treasury shall control in accordance with regulations.

2.4. For funding allocated for tasks, orders, bidding to provide public products and services using the State budget from the regular expenditure fund:

a) For funding allocated for tasks:

The State Treasury shall control based on the approved budget assigned by the competent authority, the Decision of the superior management agency assigning the task to provide public service using the State budget for public institutions, and the acceptance document between the superior management agency and the public institution, paying attention to:

The content of the assigned task must be within the list of public services using the State budget for task assignment or bidding (as per Table 01 of Appendix I issued together with Decree No. 37/2019/NĐ-CP) or the Decision of the competent authority regarding the list of public services using the State budget implemented through task assignment.

Task funding shall be controlled like other regular task funding not self-managed as stipulated in Clause a, Point 5.1, Article 5 hereof and relevant provisions on advance payment, settlement; and the acceptance of assigned tasks as per the Decision of the superior management agency assigning the task to provide public services using the State budget for public institutions.

b) For ordered funding for subordinate public institutions:

The State Treasury shall ensure that the products and services ordered fall within the list of public services using the State budget for task assignment, ordering, or bidding and the list of public goods and services carried out through ordering or bidding (Appendix I and Appendix II issued together with Decree No. 32/2019/NĐ-CP) or the Decision of the competent authority regarding the list of public services using the State budget implemented through ordering; there must be unit prices and service prices established by the competent authority as the basis for ordering.

Based on the payment method prescribed in the Decision of the superior management agency ordering subordinate public institutions to provide public services using the State budget as per Model 01 issued together with Decree No. 32/2019/NĐ-CP (Ordering Decision), the State Treasury shall make advance payments into the deposit account of the public institution opened at the State Treasury in accordance with the advance payment amount specified in the Ordering Decision. When disbursing from the deposit account of the public institution, the State Treasury shall control in accordance with internal spending regulations and consistent with: the Decision granting autonomy rights by the competent authority; the expenditure standard (expenditure limit) prescribed in legal documents.

When settling advance payments, the State Treasury shall base its control on the payment and acceptance regulations in the Ordering Decision and the acceptance record between the superior agency and the public institution (Model 02 issued together with Decree No. 32/2019/NĐ-CP) to ensure compliance with the unit price and ordered price stipulated in legal documents. In cases where the entity has overdrawn the quantity or volume of public goods and services ordered and accepted, the entity must recover and return the excess amount paid compared to the quantity or volume already accepted.

c) For funding under contracts for ordering and bidding for public service providers other than public institutions; manufacturers and suppliers of public goods and services, the State Treasury shall control:

The products and services ordered must be within the list of public services using the State budget for task assignment, ordering, or bidding and the list of public goods and services carried out through ordering or bidding (Appendix I and Appendix II issued together with Decree No. 32/2019/NĐ-CP) or the Decision of the competent authority establishing the list of public services using the State budget implemented through ordering.

The State Treasury shall base its control on the provisions of the contract signed between the ordering agency and the public service provider other than public institutions; manufacturers and suppliers of public goods and services (Model 03 issued together with Decree No. 32/2019/NĐ-CP) and the acceptance and liquidation record of the contract (Model 04 issued together with Decree No. 32/2019/NĐ-CP) to ensure compliance with the unit price, ordered price, subsidy rate, and consumption price stipulated in legal documents.

2.5. For national target program funding:

The State Treasury shall control based on the disbursement control documents as prescribed in Clause 5, Article 7 of Decree No. 11/2020/NĐ-CP to ensure compliance with the provisions of Clause 1 of this Article and the standards prescribed in Circular No. 55/2023/TT-BTC dated August 15, 2023 of the Ministry of Finance on managing, using, and settling accounts for public funding from the State budget for implementing national target programs during the period 2021-2025.

2.6. For expenditures authorized by budget-using units to the State Treasury for automatic periodic payments to certain service providers or entities authorized by service providers to collect on their behalf (such as electricity, water, telecommunications):

The State Treasury shall automatically make periodic payments to service providers (electricity/water/telecommunications) based on the authorization for payment from budget-using units to the State Treasury and the balance of the budget withdrawal account and deposit account of the unit, following the detailed list of amounts due for payment prepared by the service providers or entities authorized by service providers to collect on their behalf and sent to the State Treasury; simultaneously, after making the payment, the State Treasury shall send one copy of the paper voucher (debt notice) to the unit to confirm the payment has been made.

2.7. For training and capacity building for personnel abroad using the State budget:

The budget-using entity shall prepare a withdrawal form for the state budget in foreign currency based on the total amount listed in the transfer list for training funds for overseas students by country/school, type of foreign currency, and submit it to the State Treasury along with the documents specified in Article 7 of Decree No. 11/2020/NĐ-CP; the transfer list for training funds for overseas students must include the following contents: full name of the overseas student; name of the country where the student is studying; purpose of expenditure; amount in foreign currency for each student; account name of the beneficiary (name of the foreign educational institution or individual unit receiving the benefit); account number of the beneficiary; SWIFT code of the beneficiary bank or full name and address of the beneficiary bank; intermediary bank (if any); transfer fee; other (if any).

The budget-using entity is responsible for the legality, validity, and accuracy of the contents in the transfer list for training funds for overseas students and the documents submitted to the State Treasury in accordance with the regulations.

The State Treasury shall base its control and process the request for the bank to transfer funds from the State Treasury's settlement account to each recipient student according to the approved budget, the documents submitted by the entity, and the provisions of Circular Joint No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs guiding the system, allocation, and management of training funds for overseas Vietnamese students funded by the state budget (Circular Joint No. 144/2007/TTLT-BTC-BGDĐT-BNG), and Circular Joint No. 206/2010/TTLT-BTC-BGDĐT-BNG dated December 15, 2010, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs amending and supplementing Circular Joint No. 144/2007/TTLT-BTC-BGDĐT-BNG.

2.8. For the sole execution of scientific and technological tasks using the state budget:

The State Treasury shall base its control and payment procedures on the documents stipulated in Decree No. 11/2020/NĐ-CP and the regulations on control and payment set forth in Circular Joint No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015, issued by the Ministry of Science and Technology and the Ministry of Finance detailing the allocation of expenses for the implementation of scientific and technological tasks using the state budget; Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Science and Technology and the Ministry of Finance guiding the standards for building, allocating, and finalizing the budget for scientific and technological tasks using the state budget; and Circular No. 03/2023/TT-BTC dated January 10, 2023, issued by the Ministry of Finance detailing the preparation, management, and finalization of the budget for scientific and technological tasks using the state budget.

2.9. For travel expenses:

The State Treasury shall base its control and payment procedures on the documents stipulated in Article 7 of Decree No. 11/2020/NĐ-CP and the standards and norms prescribed in Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance detailing the travel expense system for civil servants traveling abroad for short-term assignments funded by the state budget, to implement control and payment for the entity.

3. For expenditures from accounts held at the State Treasury:

The State Treasury shall base its control and payment from the account of the budget-using entity on the source of formation and the nature of the expenditure:

3.1. The State Treasury shall implement control and payment from the deposit account for the following sources of formation:

a) Sources formed from the state budget as prescribed:

The State Treasury shall implement control and payment in accordance with Clause 1 and Clause 2 of this Article and the provisions of Circular No. 55/2017/TT-BTC dated May 19, 2017, issued by the Ministry of Finance detailing the management and use of the state budget for certain activities within the field of national security, public order, and social safety; Circular No. 369/2017/TT-BTC dated April 11, 2017, issued by the Ministry of Finance guiding the implementation of regular funding from the state budget for defense-related tasks of the Ministry of National Defense; and Circular No. 1539/2017/TT-BTC dated December 29, 2017, issued by the Ministry of Finance detailing the management and use of the state budget for agencies of the Communist Party of Vietnam (for national security, public order, and social safety, defense-related tasks of the Ministry of National Defense, and agencies of the Communist Party of Vietnam).

b) Sources formed from retained fees in accordance with laws on fees and charges:

The State Treasury shall implement control and payment in accordance with Clause 1 and Clause 2 of this Article and ensure that the expenditure content complies with the provisions of Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016, issued by the Government detailing and guiding the implementation of certain articles of the Law on Fees and Charges (Decree No. 120/2016/NĐ-CP); Decree No. 82/2023/NĐ-CP dated November 28, 2023, issued by the Government amending and supplementing certain articles of Decree No. 120/2016/NĐ-CP and the regulations of the Ministry of Finance on the collection, submission, management, and use of specific types of fees.

c) Sources formed from service fees for medical examinations, treatment, preventive healthcare services, and tuition fees at the regulated prices by competent state authorities for public institutions self-financing part of their regular expenses (Group 3 units) and public institutions fully financed by the state for regular expenses (Group 4 units):

The State Treasury shall implement control and payment in accordance with Clause 1 and Clause 2 of this Article.

d) Sources formed from savings funds allocated to state agencies:

The State Treasury shall implement control and payment in accordance with Clause 1 and Clause 2 of this Article and the internal expenditure regulations of the entity, and the permissible expenditure items from the funds as stipulated in Circular Joint No. 71/2014/TTLT-BTC-BNV and current relevant laws.

đ) Deposits formed from other lawful revenues in accordance with the laws of state agencies implementing the self-management and self-responsibility system for staffing and administrative management expenses:

The State Treasury shall implement control and payment in accordance with Clause 1 and Clause 2 of this Article.

For audit and approval costs for the finalization of public investment project completion: Implemented in accordance with Clause 2 of Article 46 of Decree No. 99/2021/NĐ-CP dated November 11, 2021, issued by the Government regarding the management, payment, and finalization of projects using public investment capital.

3.2. For deposits with sources of formation not falling under point a, Clause 3 of this Article, the State Treasury shall check the legality and validity of the Mandate within the account balance.

4. For public service organizations implementing self-management and self-responsibility regimes as prescribed in Decree No. 60/2021/NĐ-CP:

4.1. The financial resources of public service organizations opening accounts at the State Treasury to control and make payments as prescribed in Clauses 2 and 3 of Article 23 of Decree No. 60/2021/NĐ-CP.

The State Treasury shall implement control and payment as prescribed in Clauses 1 and 2, Point 3.1 of Clause 3 of this Article, noting particularly:

a) For regular expenditure funds allocated for self-management: Ensure compliance with internal spending regulations and the Decision granting self-management authority by the competent authority; systems, standards, and norms stipulated by state agencies with authority, specifically:

Public service organizations fully self-funding regular expenditures and investment (Group 1) and public service organizations fully self-funding regular expenditures (Group 2): Implement as prescribed in Article 12 of Decree No. 60/2021/NĐ-CP.

Public service organizations partially self-funding regular expenditures (Group 3): Implement as prescribed in Article 16 of Decree No. 60/2021/NĐ-CP.

Public service organizations fully funded by the state for regular expenditures (Group 4): Implement as prescribed in Article 20 of Decree No. 60/2021/NĐ-CP.

b) For regular expenditure funds not allocated for self-management: The State Treasury shall ensure compliance with standards and norms stipulated in current regulatory documents for each source of funding as prescribed in Articles 13, 17, and 21 of Decree No. 60/2021/NĐ-CP and Clause 5 of Article 11 of Circular No. 56/2022/TT-BTC.

4.2. For financial resources of public service organizations opened at commercial banks as prescribed in Clauses 1 and 4 of Article 23 of Decree No. 60/2021/NĐ-CP, in cases where public service organizations request to open deposit accounts at the State Treasury, the State Treasury will not control expenditures but will process payments upon request from the public service organization. The public service organization bears responsibility for managing, using, and spending according to the law.

4.3. Regarding the distribution of financial results for the year:

Public service organizations issue Withdrawal Budget Requests/Payment Orders to request the State Treasury to allocate funds or temporarily allocate funds as prescribed in Article 10 of Circular No. 56/2022/TT-BTC. The State Treasury, based on the fund allocation requests from public service organizations, will allocate funds and transfer money to the commercial bank account or the State Treasury account of the public service organization as requested. The State Treasury does not control the use of these funds. The public service organization bears responsibility for managing, using, and spending according to the law.

Specifically for public service organizations in Group 4, for expenditures from saved funds, the State Treasury ensures compliance with internal spending regulations of the organization and as prescribed in Article 22 of Decree No. 60/2021/NĐ-CP and Clause 3 of Article 10 of Circular No. 56/2022/TT-BTC.

5. For state agencies:

5.1. For state agencies implementing self-management and self-responsibility as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the system of self-management and self-responsibility regarding staffing and administrative management expenses for state agencies and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP:

a) For administrative management expenses according to the state budget estimate assigned by the competent authority: The State Treasury implements control and payment as prescribed in Clauses 1 and 2, Point 3.1 of Clause 3 of this Article, ensuring compliance with internal spending regulations and systems, standards, and norms stipulated by state agencies with authority, noting particularly:

For state budget funds allocated to implement self-management:

+ The State Treasury controls self-management funds according to the provisions of Clauses 5 and 6 of Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

+ Regular expenditure funds retained for the organization from fee revenues (if applicable):

Based on the state budget expenditure estimate from fee revenues assigned by the competent authority; state budget expenditure systems, standards, and norms stipulated by state agencies with authority, Joint Circular No. 71/2014/TTLT-BTC-BNV, the State Treasury implements control and payment to the organization according to the contents prescribed in Decree No. 120/2016/NĐ-CP.

For state budget funds allocated but not implementing self-management: The State Treasury controls the content of expenditures according to the provisions of Article 4 of Joint Circular No. 71/2014/TTLT-BTC-BNV and standards and norms stipulated in current regulatory documents.

b) Control the use of funds saved during the year:

The State Treasury controls the use of saved funds according to the provisions of Point b of Clause 7 of Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

For additional income, welfare expenses, and rewards from saved funds, the State Treasury controls according to the provisions of Clause 3 of Article 5 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

Any remaining saved funds at the end of the year can be transferred into the income stability reserve fund as prescribed in Point b of Clause 7 of Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV. For the Income Stability Reserve Fund: The budget-using entity issues Withdrawal Budget Requests/Payment Orders to request the State Treasury to allocate the Income Stability Reserve Fund. The State Treasury, based on the fund allocation requests from the entity, will allocate the fund and transfer money to the entity's reserve fund account. The State Treasury controls the use of the fund according to the provisions of Point 3.1 of Clause 3 of this Article.

5.2. For state agencies operating under special financial mechanisms as prescribed in regulatory documents:

The State Treasury shall implement control and payment in accordance with the provisions of Clause 1, Clause 2, Point 3.1 of Clause 3 of this Article and the regulations on managing operating funds and using saved funds within the year as stipulated in normative legal documents concerning special financial mechanisms for state agencies.

6. For expenditures made in the form of payment orders:

The State Treasury shall implement in accordance with Article 19 of Circular No. 342/2016/TT-BTC dated December 30, 2016, issued by the Ministry of Finance, detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law.

Article 6. Advance payments and settlement of advance payments

1. Advance payments apply to State budget expenditures of units utilizing the budget that do not have the necessary conditions to directly settle from the State Treasury.

2. Content of advance payments: In accordance with the contract (in cases where it is implemented according to a contract) and at the request of the unit utilizing the budget (in cases without a contract or where the contract value does not exceed VND 50 million).

3. Amount of advance payments:

3.1. For expenditures with a contract value exceeding VND 50 million, the amount of advance payment shall be as stipulated in the signed contract between the unit utilizing the State budget and the supplier of goods or services. The unit utilizing the budget may receive advance funding once or multiple times for one contract but not exceeding 50% of the contract value at the time of signing and not exceeding the approved annual budget estimate for such expenditure, except in the following cases:

a) For imported goods and specialized equipment that the unit utilizing the budget must import directly from abroad (or through a commissioned importer), a letter of credit (L/C) must be opened at the bank, and in the contract, the supplier requires a larger advance payment but not exceeding the approved annual budget estimate for such expenditure.

b) For other special cases with specific guidance from competent state authorities, advance payments shall be made within the allocated budget, in accordance with the contract signed between the unit utilizing the budget and the supplier, and based on the decision of the competent authority.

3.2. For expenditures without a contract and those with a contract value not exceeding VND 50 million: The amount of advance payment shall be based on the request of the unit utilizing the budget and within the allocated budget. The unit utilizing the budget is responsible for the requested advance payment in accordance with the regulations.

4. Settlement of advance payments: The unit utilizing the budget must settle advance payments with the State Treasury at the specific transaction location as follows:

4.1. For expenditures without a contract or those that do not require sending the contract to the State Treasury, the unit utilizing the budget must settle the advance payment with the State Treasury no later than the last day of the month following the month of the advance payment (except for allowances and subsidies as specified in Circular No. 44/2022/TT-BTC and Circular No. 76/2021/TT-BTC).

4.2. For expenditures requiring submission of the Contract to the State Treasury (cases where the contract value exceeds VND 50 million), the unit utilizing the budget shall begin settling advance payments from the first completion payment of the Contract, the amount of each advance payment shall be agreed upon by the unit utilizing the budget and the supplier of goods or services and specified in the Contract, ensuring full settlement of the advance payment when the total payment (including advance payment and completion payments) reaches 80% of the contract value.

4.3. When settling advance payments, the unit utilizing the budget has the responsibility to submit to the State Treasury the Request for Advance Payment; Statement of Payment/Advance Payment Content (for expenditures without a contract or those with a contract value not exceeding VND 50 million); Relevant documents and vouchers in accordance with the regulations for the State Treasury to monitor and settle (excluding documents already submitted during the advance payment).

a) In cases meeting the prescribed conditions, the State Treasury shall make advance payments to the unit utilizing the budget, specifically:

If the amount requested for payment is greater than the amount previously advanced: Based on the Request for Advance Payment from the unit (which has been reviewed and accepted for payment by the State Treasury), the State Treasury will process the transfer from advance payment to payment (the amount previously advanced); simultaneously, the unit will prepare an additional Request for Budget Withdrawal/Payment Order to send to the State Treasury to pay the difference between the amount accepted for payment by the State Treasury and the amount previously advanced.

If the amount requested for payment is less than the amount previously advanced: Based on the unit's Request for Advance Payment (which has been reviewed and accepted for payment by the State Treasury), the State Treasury will process the transfer from advance payment to payment (equal to the amount accepted for advance payment by the State Treasury), the difference will be monitored for recovery or payment in subsequent settlements.

If the amount requested for payment is equal to the amount previously advanced: Based on the unit's Request for Advance Payment (which has been reviewed and accepted for payment by the State Treasury), the State Treasury will process the transfer from advance payment to payment (equal to the amount accepted for advance payment by the State Treasury).

b) All advances (including cash advances and bank transfers) allocated according to the State budget expenditure plan that have not completed the required documentation and procedures for settlement by the end of the final settlement period shall be handled in accordance with Article 42 of Decree No. 163/2016/NĐ-CP and Article 26 of Circular No. 342/2016/TT-BTC.

5. Advance Payment Guarantee:

For contracts that include an advance payment guarantee clause:

5.1. Before the State Treasury makes an advance payment under the contract for the unit utilizing the budget to provide working capital to the contractor or supplier, the unit utilizing the budget shall submit to the State Treasury an effective advance payment guarantee from the contractor or supplier with a value not less than the amount of the advance payment.

5.2. The value of the advance payment guarantee for the contract shall be reduced correspondingly with the amount of advance payments recovered through each payment between the budget-using entity and the contractor or supplier. The budget-using entity ensures and is responsible for the value of the advance payment guarantee of the contractor or supplier not being less than the remaining balance of advance payments.

5.3. The duration of effectiveness of the advance payment guarantee for the contract must be extended until the budget-using entity pays off all advance payments and must be specified in the contract and in the advance payment guarantee document. In cases where the advance payment guarantee expires but the budget-using entity has not paid off all advance payments, the budget-using entity is responsible for extending the advance payment guarantee procedures and sending them to the State Treasury for control purposes according to regulations. The budget-using entity is responsible for monitoring the period of validity of the advance payment guarantee.

Chapter II

RESPONSIBILITIES AND LIMITATIONS OF THE FINANCIAL AUTHORITIES, STATE TREASURY, AND BUDGET-USING ENTITIES

Article 7. Responsibilities and authorities of the Ministry of Finance, Provincial Department of Finance, District/County Financial Planning Office, City Financial Planning Office under provinces (hereinafter referred to collectively as financial authorities)

1. Ensuring the existence of the central government's budget funds at all levels to meet the spending needs of the central government budget as stipulated by the Law on State Budget, Decree No. 163/2016/ND-CP, and guiding documents of the Law. In cases where the budget fund reserves at all levels are insufficient to meet spending needs, the financial authority has the right to request (in writing) the State Treasury to temporarily suspend payments for certain procurement and repair expenses according to specific tasks to ensure the balance of the central government budget, but without affecting the organization and implementation of assigned main tasks of the entity.

2. Inspecting and supervising the execution of budget expenditures and usage by budget-using entities; in cases where unauthorized expenditures or non-compliance with prescribed regulations are discovered, or if the entity does not comply with reporting requirements, the financial authority has the right to request the State Treasury to temporarily suspend payments.

3. Being responsible for entering the budget expenditure estimates into the budget and treasury management information system (hereinafter referred to as TABMIS) and approving TABMIS according to the guidelines for managing and operating the central government budget under the application of the TABMIS system.

4. For expenditures decided by the financial authority through the form of "cash payment orders": The financial authority is responsible for checking and controlling according to the provisions of Clause 19 of Circular No. 342/2016/TT-BTC.

Article 8. Responsibilities and authorities of the State Treasury

1. Adhering to the provisions of Clause 3, Article 15 of Decree No. 11/2020/ND-CP; in cases of force majeure due to information technology system failures or other objective reasons, the deadline for administrative procedures can be extended, but a clear final deadline for administrative procedure resolution must be notified to the entity.

2. Participating with the financial authority and competent state management agencies in inspecting the use of the budget; confirming the actual expenditure amounts, advance payment amounts, and year-end balances of budget funds of budget-using entities at the State Treasury.

3. Implementing control and payment according to the provisions of Articles 2 and 5 of this Circular. In cases where the requirements are not met, the State Treasury will refuse payment, simultaneously sending a written Notice (using Form No. 02 issued together with this Circular) to the entity and bearing responsibility for its decision. The State Treasury is not responsible for payment vouchers and accompanying documents that do not fall within the scope of administrative procedures sent to the State Treasury as stipulated by Government Decrees.

4. The State Treasury is responsible for suspending payments upon the written request of the financial authority for cases stipulated in Clause 2, Article 7 of this Circular.

5. Regularly urging budget-using entities to comply with regulations on advance payments and recovery of advance payments after discovering overdue advance payments as stipulated in Article 6 of this Circular.

6. Organizing inspection and payment work according to business procedures, promptly, fully, and conveniently for budget-using entities, ensuring simplified administrative procedures and strict management of central government funds.

Article 9. Responsibilities and authorities of budget-using units

1. Comply fully with the provisions of the State Budget Law, the Public Investment Law, the Bidding Law, the Construction Law, and other relevant laws during the process of managing and using state budget funds allocated and as stipulated in Article 17 of Decree No. 11/2020/NĐ-CP.

2. Budget-using units shall be responsible for the accuracy and legality of payment transfer vouchers and accompanying documents under administrative procedures sent to the State Treasury as prescribed in Government Decrees; they also bear responsibility for inspecting and accepting the quantity of purchases and services according to the law.

3. For payment transfer vouchers and forms issued along with them under administrative procedures prescribed in Government Decrees: budget-using units shall be responsible for declaring details that match the totals accurately; for expenditures declared on the payment settlement form for beneficiaries, the unit shall be responsible for the accuracy of the following indicators: beneficiary name, bank account, actual amount received by each beneficiary after deductions from salary, ensuring compliance with salary levels, allowances, and salary deductions as prescribed.

4. Regarding procurement expenses:

4.1. In cases where centralized procurement is not implemented: budget-using units shall be responsible for the quality, quantity, type, and unit price of procurement carried out, ensuring compliance with standards and quotas set forth in regulatory documents and standards and quotas for the use of specialized machinery and equipment issued by competent authorities (for specialized machinery, equipment, and vehicles).

4.2. In cases where assets and goods belong to the centralized procurement list: the centralized procurement unit and the asset-using unit shall be responsible for centralized procurement according to the list and procurement procedures as prescribed by law; they shall be responsible for the quality, quantity, type, and unit price of procurement carried out, ensuring compliance with standards and quotas set forth in regulatory documents and standards and quotas for the use of specialized machinery and equipment issued by competent authorities (for specialized machinery, equipment, and vehicles), and ensuring that the procurement contract is consistent with the framework agreement (in cases of centralized procurement through framework agreements).

5. For funds assigned for tasks, commissioned orders, and bidding for the provision of public products and services using the state budget, budget-using units shall be responsible for implementing in accordance with Decree No. 32/2019/NĐ-CP and the current laws.

6. Be responsible for ensuring the legality, completeness, accuracy, and truthfulness of electronic files, vouchers, and digital signatures on the expenditure control files sent to the State Treasury via the online public service portal of the State Treasury in accordance with the Electronic Transactions Law and current regulatory documents.

Chapter IV

IMPLEMENTING PROVISIONS

Article 10. Effective Date

1. This Circular takes effect from May 1, 2024.

2. During implementation, if the regulatory documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they will be applied according to the amended, supplemented, or replacing documents.

3. This Circular replaces Circular No. 62/2020/TT-BTC dated June 22, 2020, issued by the Ministry of Finance guiding the control and payment of regular expenditures from the state budget through the State Treasury.

Article 11. Implementation Organization

Ministries, ministerial-level agencies, government agencies, central-level agencies, provincial People's Committees, the State Treasury have the responsibility to guide subordinate units to organize implementation; if there are difficulties, they are requested to promptly report to the Ministry of Finance for consideration and coordination in resolving.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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NOTICE

On the results of expenditure control after implementation in the form of "advance payment, post-control"

After control, the State Treasury...announces the results of expenditure control as follows:

The State Treasury...has paid the amount... (amount in words) for the expenditure...in voucher number...on...month...year...in the form of "advance payment, post-control." After post-control, the State Treasury...discovered that the expenditure was not in accordance with regulations, the State Treasury...proposes:

☐ Deduct the payment value from the next immediate payment, amount:... (amount in words...)

Reason

Recover and deposit to the state budget the amount:... (amount in words...)

Reason

The State Treasury...requests the unit to be informed to take appropriate measures./.

To be filed VT, abbreviation of drafting unit (... copies)

Form No. 02

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

NOTICE
On the refusal of payment

Unit: (Signature, full name, stamp)

VI LUC, abbreviation of drafting unit (... copies),