Decision No. 19/2006/QD-BTC On Issuing the Accounting System for Administrative and Public Institutions

Pursuant to …;

Regarding the issuance of the Accounting System for Administrative and Public Institutions

________________

THE MINISTER OF FINANCE

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

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003 and the Government Decree No. 128/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the state economic sector;

Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director of the Department of Accounting Regulations, the Director of the Department of Administrative and Public Institutions, the Director of the State Budget Department, and the Head of the Office of the Ministry of Finance.

Pursuant to …;

Article 1. Issuing the Accounting System for Administrative and Public Institutions, including:

Part One: The Accounting Voucher System;

Part Two: The Accounting Account System;

Part Three: The Accounting Ledger System and Accounting Formats;

Part Four: The Financial Reporting System

Article 2. The Accounting System for Administrative and Public Institutions issued pursuant to this Decision shall apply to:

- State agencies, public institutions, organizations using state budget funds, including: Agencies and organizations responsible for collecting and disbursing state budgets at all levels; National Assembly Office; President's Office; Government Office; People's Courts and People's Procuratorates at all levels; Ministries, ministerial-level agencies, and government agencies; Provincial People's Councils and People's Committees; Political organizations, political-social organizations, occupational-political-social organizations, social organizations, social-occupational organizations using state budget funds; Public institutions whose operating costs are fully or partially guaranteed by the state budget; National asset management organizations; Investment project management boards with state budget funds; Associations, federations, unions, and other organizations whose operational costs are partially supported by the state budget; - Military units, including military courts and military procuratorates (excluding enterprises under the armed forces);

- Public institutions and organizations not using state budget funds (excluding non-state public institutions), including: Self-financing public institutions; Non-governmental organizations; Self-financing associations, federations, unions; Social organizations; Self-financing social-occupational organizations; Other organizations not using state budget funds.

This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace the Accounting System for Administrative and Public Institutions issued pursuant to Decision No. 999-TC/QD/CĐKT dated November 2, 1996 of the Ministry of Finance and Circulars guiding amendments and supplements to the Accounting System for Administrative and Public Institutions issued pursuant to Decision No. 999-TC/QD/CĐKT.

Article 3. Organizations with special activities must base their accounting systems on the economic system issued pursuant to this Decision, amend and supplement their current accounting systems accordingly, and submit them to the Ministry of Finance for review and approval or issuance.

The People's Committees of provinces and centrally-administered cities are responsible for directing and implementing this Accounting System to administrative and public institutions within their jurisdictions.

Article 4. Ministries, ministerial-level agencies, government agencies, mass organizations, and other organizations specified in Article 2 of this Decision are responsible for directing and implementing it in units under their management.

The Director of the Department of Accounting Regulations, the Director of the Department of Administrative and Public Institutions, the Director of the State Budget Department, the Head of the Office of the Ministry of Finance, and the heads of related units under the Ministry of Finance are responsible for disseminating, guiding, inspecting, and enforcing this Decision.

Article 5. /.