This Circular guides amendments and supplements to Part II on management, allocation, and settlement of budget funds for tourism programs in 2000. It specifies provisions concerning the preparation of budgets, allocation of authorized budget funds, and inspection, verification, and settlement of funds.
적용 범위
The Tourism General Department, Tourism Departments (or Trade and Tourism Departments), Finance and Price Departments, State Treasury at provincial/municipal levels directly under the central government
핵심 사항
- For tasks delegated by the Tourism General Department to local authorities for implementation, Tourism Departments (or Trade and Tourism Departments) must prepare project proposals for approval by the People's Committee of the province and submit them to the Tourism General Department for review (Point III).
- Tourism Departments allocate the assigned budget estimates to the Finance and Price Department and State Treasury after receiving acceptance from the Tourism General Department (Point III).
- The Ministry of Finance transfers authorized budget funds to the Finance and Price Department according to allocation decisions made by the Tourism General Department for each locality, and requests fund disbursement in accordance with quarterly plans (Point IV).
- At the end of each quarter and year, Tourism Departments (or Trade and Tourism Departments) must report on the settlement of funds used to the Finance and Price Department and the Tourism General Department (Point V).
- The Finance and Price Department is responsible for reviewing and approving the settlement of authorized budget funds in accordance with current regulations (Point V).
🌐 이 문서의 사회적 영향
- Strengthen management and allocation of funds for tourism programs to ensure efficient use of resources.
- Simplify administrative procedures for preparing budgets and settling authorized budget funds.
- Affected entities are those involved in financial management within the tourism sector.
❓ 자주 묻는 질문
What must a Tourism Department do when delegated by the Tourism General Department?
Must prepare project proposals for approval by the People's Committee of the province and submit them to the Tourism General Department for review (Point III).
To whom does the Ministry of Finance transfer authorized budget funds?
Transfers to the Finance and Price Department according to allocation decisions made by the Tourism General Department (Point IV).
When must a Tourism Department report on the settlement of funds used?
At the end of each quarter and year (Point V).
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 88/2000/TT-BTC |
Hanoi, August 17, 2000 |
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 88/2000/TT-BTC DATED AUGUST 17, 2000 GUIDING AMENDMENTS AND SUPPLEMENTS TO PART II OF CIRCULAR No. 04/2000/TT/BTC DATED JANUARY 10, 2000 ON THE MANAGEMENT, ISSUANCE, AND SETTLEMENT OF EXPENSES FOR THE NATIONAL ACTION PROGRAM ON TOURISM AND TOURISM EVENTS IN 2000
Pursuant to the proposal of the General Department of Tourism (Circular No. 653/TCDL-KHĐT dated July 13, 2000), the Ministry of Finance guides amendments and supplements to Part II (Specific Provisions) of Circular No. 04/2000/TT/BTC dated January 10, 2000 on the management, issuance, and settlement of expenses for the National Action Program on Tourism and Tourism Events in 2000 as follows:
1\. Point III (Preparation of Budget Estimates) is supplemented as follows:
For tasks delegated by the General Department of Tourism to localities, the Department of Tourism (or the Department of Commerce and Tourism) must prepare a project for approval by the People's Committee of the province before submitting it to the General Department of Tourism for review. After being accepted by the General Department of Tourism and allocated in the annual budget estimate of the National Action Program on Tourism, the Department of Tourism (or the Department of Commerce and Tourism) allocates the assigned budget estimates to the Department of Finance - Price Control and the State Treasury of the province or centrally-administered city as a basis for issuing funds.
2\. Point IV (Issuance of Funds) is supplemented as follows:
For tasks delegated by the General Department of Tourism to localities, based on the decision allocating authorized funds from the General Department of Tourism to each locality and requests for issuance of funds according to the quarterly plan of the General Department of Tourism, the Ministry of Finance shall transfer authorized funds to the Department of Finance - Price Control for issuance to the Project Owner. The issuance of authorized funds is carried out in accordance with Document No. 197 TC/NSNN dated September 20, 1997 issued by the Ministry of Finance.
3\. Point V (Acceptance and Inspection Work and Settlement of Funds) is supplemented as follows:
At the end of each quarter and year, the Department of Tourism (or the Department of Commerce and Tourism) shall be responsible for reporting on the settlement of funds used to the Department of Finance - Price Control and the General Department of Tourism.
The Department of Finance - Price Control is responsible for reviewing and approving the settlement of authorized funds in accordance with current regulations.
The General Department of Tourism is responsible for compiling the settlement of authorized funds into the overall settlement of the Program to be submitted to the Ministry of Finance as prescribed.
These provisions of this Circular shall take effect from August 1, 2000. Other provisions in Circular No. 04/2000/TT/BTC dated January 10, 2000 issued by the Ministry of Finance remain unchanged.
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Nguyen Thi Kim Ngan (Signed) |
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