Decision No. 182/2001/QĐ-TTg On Amending and Supplementing the Financial Disclosure Regulation for State Budgets at All Levels, Budgetary Units, State-Owned Enterprises, and Funds with Revenue from Contributions by Citizens Issued Together with Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Government Prime Minister

Pursuant to …;

Regarding the amendment and supplementation of the Financial Disclosure Regulation for State Budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions of citizens issued together with Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister

levels, state budget units, state-owned enterprises

and funds with revenues from contributions from the people as issued together with

Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister

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PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

To ensure comprehensive, clear, detailed, and scientific disclosure regarding the revenue and expenditure activities of state budgets at all levels, creating conditions for the inspection and supervision by agencies, organizations, social organizations, and citizens in the allocation and utilization of state budgets at all levels, contributing to the implementation of policies on thrift, waste prevention, and timely detection and prevention of violations of financial management systems;

At the proposal of the Minister of Finance,

DECISION:

Article 1. Amending and supplementing some articles of the Financial Disclosure Regulation for state budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions of citizens issued together with Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister as follows:

1. Amending and supplementing Clause 1 of Article 5 as follows:

"Disclose the total annual budget estimates, final accounts of revenue, expenditure, deficit, and sources to cover the deficit of the state budget that have been decided and approved by the National Assembly. In detail, disclose revenue by economic sectors, certain revenue areas, and certain taxes; disclose expenditure details in certain areas such as: investment development, education and training services, health services, science and technology and environmental services, family planning services, cultural information services, sports services, broadcasting and television services, pension and social security services, economic services, administrative management, and projects - national target programs."

The disclosure of the above information shall be carried out through the issuance of publications annually by the Ministry of Finance.

2. Amending and supplementing Clause 2 Article 5 as follows:

"Disclose the total annual budget estimates of expenditures of ministries and central agencies that have been assigned by competent authorities and the final accounts of expenditures of these units that have been reviewed by financial agencies, except for data not permitted to be disclosed publicly according to current regulations. In detail, disclose expenditure in certain areas: basic construction investment, education and training services, health services, science and technology services, economic services, other services, administrative management, and national target program funding."

The disclosure of the above information shall be carried out through the issuance of publications annually by the Ministry of Finance.

3. Amend and supplement Clause 3 of Article 5 as follows:

"Disclose the total annual budget estimates, final accounts of revenue and expenditure of provinces and centrally-administered cities that have been assigned by competent authorities; the ratio of distribution of revenue sources, the amount supplemented from the central budget; expenditure from the central budget for national target programs and projects for provinces and centrally-administered cities."

The disclosure of the above information shall be carried out through the issuance of publications annually by the Ministry of Finance.

4. Amend and supplement Clause 1 of Article 6 as follows:

"Disclose the total annual budget estimates, final accounts of local government revenue and expenditure that have been decided and approved by the People's Councils at the same level. In detail, disclose local government revenue allocated by economic sectors, certain revenue areas, and certain taxes; disclose expenditure details in certain areas: investment development, education and training services, health services, science and technology services, cultural information services, sports services, broadcasting and television services, social security, economic services, administrative management, national target programs, and programs integrated into the local government budget."

For village, town, and township budgets, in addition to disclosing detailed estimates and final reports of each tax and expenditure area, they must also disclose other financial activities such as: funds, service activities.

The disclosure of the above information shall be carried out through the issuance of publications annually by the People's Council and People's Committee offices at various levels. For village, town, and township budgets, it shall be done by posting publicly at the People's Committee office and announced during regular meetings of the People's Council.

5. Amend and supplement Clause 2 of Article 6 as follows:

"Disclose the total annual budget estimates, final accounts of expenditures of agencies and units assigned and reviewed by the People's Committee at their own level. In detail, disclose expenditure in certain areas: basic construction investment, education and training services, health services, science and technology services, economic services, other services, administrative management, and national target program funding (if applicable)."

The disclosure of the above information shall be carried out through the issuance of publications annually by the People's Council and People's Committee offices at various levels.

6. Amend and supplement Clause 3 of Article 6 as follows:

"Disclose the total annual budget estimates, final accounts of revenue and expenditure, the amount supplemented from the upper-level budget to the lower-level budget, the total authorized funds (if any) of the lower-level authority that have been assigned and approved (or reviewed by the financial agency)."

The disclosure of the above information shall be carried out through the issuance of publications annually by the People's Council and People's Committee offices at various levels.

7. Supplement Clause 4 of Article 6 as follows:

7. Supplement Clause 4 of Article 6 as follows:

"The Chairman of the People's Committee at the lower level, when publicly announcing the annual budget information of their level according to Articles 1(4), 1(5), and 1(6) of this Decision, shall send the information to the Chairman of the People's Committee at the higher level directly, and the Chairman of the People's Committee of provinces and centrally-administered cities shall send it to the Minister of Finance."

8. Supplement Clause 5 of Article 8 as follows:

"Level I budgetary units must submit to the same-level financial agency reports on the results of annual budget disclosure of their unit."

Organizations and individuals who fail to comply with the provisions of this Decision shall be subject to disciplinary action or criminal liability, depending on the nature and degree of violation, as stipulated by law.

Article 2. THIS DECISION SHALL TAKE EFFECT 15 DAYS AFTER THE DATE OF SIGNATURE.

Article 3. The Minister of Finance shall be responsible for guiding the implementation of this Decision.

The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Councils at all levels, and Chairpersons of People's Committees at all levels shall be responsible for organizing the implementation and guiding subordinate units to enforce this Decision.