Circular No. 202/2010/TT-BTC on the organization and implementation of the state budget estimate for 2011.

CIRCULAR

Regulations on the organization and implementation of the state budget for 2011

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Pursuant to Resolution No. 52/2010/QH12 dated November 10, 2010 of the National Assembly, Session XII on the state budget for 2011; Resolution No. 53/2010/QH12 dated November 15, 2010 on the allocation of the central budget for 2011; and Resolution No. 1002/2010/UBTVQH12 dated November 19, 2010 of the Standing Committee of the National Assembly on the ratio of distribution of revenue items between the central budget and provincial budgets;

Implementing Decision No. 2145/QĐ-TTg dated November 23, 2010 of the Prime Minister on the assignment of the state budget for 2011;
The Ministry of Finance hereby stipulates regulations on the organization and implementation of the state budget for 2011 as follows:

I. ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET FOR 2011:

Article 1. Allocation of revenue sources and expenditure responsibilities for local budgets:

1. Based on the sources of revenue and expenditure tasks delegated to local budgets according to the State Budget Law, the People's Committees at provincial level shall submit to the People's Councils at the same level for decision the delegation of revenue sources and expenditure tasks among local government budgets in accordance with the actual situation in their locality during the new period of budget stability. In this regard, the delegation of revenue sources and the division of revenue items among local government budgets shall be carried out in accordance with Circular No. 188/2010/TT-BTC dated November 22, 2010 of the Ministry of Finance.

2. The period of local budget stability is five years, from 2011 to 2015. During the period of local budget stability, the percentage ratio of revenue distribution between the central budget and local budgets shall remain stable. For localities receiving supplementary balance from the central budget, the annual state budget will include support from the Government to a certain extent based on the central budget's capacity. Based on the local budget capacity and the actual situation of the locality, the People's Committees at provincial level shall submit to the People's Councils at the same level for issuance of expenditure allocation standards for the local budget as the basis for determining the percentage ratio of revenue distribution among local government budgets and the amount of supplementary balance from higher-level budgets to lower-level budgets; simultaneously, stabilize the percentage ratio of revenue distribution and the supplementary balance (if any) from higher-level budgets to lower-level budgets for the new period of budget stability.

3. Continue implementing the mechanism for balancing land use fee revenues in the local budget balance for investment in economic and social infrastructure construction and using part of these revenues to carry out cadastral survey work, establish a database of land ownership records, and issue land use right certificates. Localities continue to focus on allocating funds to carry out cadastral survey work, establish a database of land ownership records, and issue land use right certificates in 2011. At the same time, use 30% to 50% of land use fees and land rental fees to establish a Land Development Fund in accordance with Decree No. 69/2009/NĐ-CP dated August 13, 2009 of the Government on additional provisions for land use planning, land allocation, land recovery, compensation, and resettlement, and Decision No. 40/2010/QĐ-TTg dated May 12, 2010 of the Prime Minister on the issuance of a model regulation on the management and use of the Land Development Fund.

4. Continue implementing Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenue shall not be included in the local budget balance but managed through the state budget; based on the lottery revenue collection capacity in 2010 and the economic growth plan for 2011, the People's Committees at provincial level shall submit to the People's Councils at the same level for allocation of lottery revenue to invest in social welfare projects in the locality according to the principle set forth in Document No. 1085/VPCP-KTTH dated February 22, 2010 of the Government Office and Document No. 1797/BKH-KTĐP dated March 22, 2010 of the Ministry of Planning and Investment on the allocation and use of lottery revenue in 2010 and subsequent years.

Article 2. Allocation and assignment of state budget revenue estimates:

1. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall implement the assignment of revenue collection tasks for 2011 to subordinate units and lower-level authorities to ensure a higher target than the revenue collection budget assigned by the Prime Minister. In addition to assigning the revenue collection budget, ministries, central agencies, People's Committees of provinces and centrally-administered cities shall assign the revenue collection tasks for public services to subordinate units (if applicable).

2. The allocation and assignment of revenue collection budgets must be based on the assessment of the results of revenue collection in 2010; according to tax laws, revenue systems; the economic growth rate of each sector and field; the specific development potential of businesses, organizations, and individual traders; the requirement to strengthen inspection and supervision activities, implement measures against smuggling, tax evasion, and commercial fraud, and promptly recover all overdue tax debts, amounts discovered and recorded after inspections and audits by the State Audit Office; timely collect corporate income tax deferred payments from 2010 into the state budget.

Article 3. Allocation and assignment of state budget expenditure estimates:

1. Allocation and Projection of Development Investment Expenditure:

Ministries, central agencies, and localities must allocate and assign the budget for investment and development in compliance with state budget laws and laws on investment and construction management; while ensuring the following requirements:

a) Ministries, central agencies:

- Allocate and assign the budget for construction investment to project owners and detailed projects by economic sectors; allocate funds to settle outstanding construction debts for completed projects that have been put into use but lack sufficient funding; allocate funds to recover advance payments due in 2011 according to the Prime Minister's Decision.

- Ensure matching funds for projects and programs funded by ODA in accordance with commitments; guarantee funds for investment preparation work.

- Focus on allocating funds for important, urgent, and effective projects; prioritize allocation of funds for ongoing projects with the potential to be completed and put into use in 2011 and 2012.

- After allocating for the tasks mentioned above, allocate for new projects that have complete procedures and conditions for capital allocation according to prescribed regulations, focusing on concentrating capital and avoiding dispersion; do not allocate capital for projects that have incomplete investment procedures.

b) Provinces and centrally governed cities:

- Allocate the budget estimate for construction investment assigned to settle the outstanding construction debts of projects under the investment target of the state budget according to prescribed regulations, without generating new outstanding debts and do not allocate capital for projects that have incomplete investment procedures as stipulated by law; allocate capital to recover advance payments due in 2011 as decided by the Prime Minister; pay in full (both principal and interest) the amounts raised for investment according to Clause 3, Article 8 of the State Budget Law due for payment in 2011; repay credit loans with preferential interest rates for implementing programs to reinforce irrigation canals, rural roads, village infrastructure, and aquaculture infrastructure due for repayment in 2011.

- Ensure sufficient allocation of local government budget funds for projects and programs partially supported by the central government budget to achieve project and program objectives: The Program to Support Housing for the Poor, The Program to Support Production Land and Clean Water for Ethnic Minority Poor People with Difficult Livelihoods, The Project to Reinforce School Buildings and Teachers' Quarters, The Project to Construct, Renovate, and Upgrade County General Hospitals and Regional Multi-County General Hospitals Using Government Bonds, and other support programs where the central government budget only provides partial support.

- For ODA projects managed by localities: Concentrate on allocating sufficient counterpart funds from the local government budget for projects as committed.

- For important programs, projects, and tasks of localities implemented from targeted supplementary funds from the central government budget, they must be allocated strictly according to the assigned targets and budgets. Prioritize allocation of capital for the Poverty Reduction Program for 62 Poor Districts as decided by Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government.

- Focus on allocating capital for projects and works that are effective and capable of being completed and put into use in 2011 and 2012.

- Allocate and assign development expenditure budgets for subordinate agencies and lower-level authorities in the fields of education and vocational training, science and technology, not lower than the levels assigned by the Prime Minister for these fields.

- After allocating for the tasks mentioned above, allocate for new projects that meet the conditions for capital allocation according to prescribed regulations, focusing on concentrating capital and avoiding dispersion; prioritize projects and investments for agriculture, farmers, and rural areas.

- In cases where there is a need to mobilize capital for constructing economic and social infrastructure projects guaranteed by the provincial budget within the five-year plan (2011-2015) decided by the Provincial People's Council, it is permissible to mobilize domestic capital, ensuring that the maximum level of debt does not exceed 30% of the domestic construction investment budget of the provincial budget in 2011 as stipulated by the State Budget Law and guiding documents. Specifically, for Hanoi and Ho Chi Minh City, the capital mobilization shall be carried out according to Decree No. 123/2004/NĐ-CP dated May 18, 2004 and Decree No. 124/2004/NĐ-CP dated May 18, 2004 of the Government.

Additionally, for localities requiring temporary capital advances to implement infrastructure investment projects that generate revenue to repay the advances, approved by competent authorities to attract domestic and foreign economic organization investments, follow Circular No. 49/2005/TT-BTC dated June 9, 2005 of the Ministry of Finance.

2. Allocation and assignment of the 2011 budget for economic and social public services, national defense, security, and administrative management:

a) Ministries, central agencies, and localities when allocating and assigning the budget for economic and social public services, national defense, security, and administrative management must ensure funding for important tasks as prescribed by law, tasks decided by the Government and the Prime Minister, and sufficient funding for implemented policies and systems, including: Allocating funds for the operation of all levels of the Association for Promoting Education according to Directive No. 11-CT/TW dated April 13, 2007 of the Central Committee and Circular No. 9134/BTC-HCSN dated July 10, 2007 of the Ministry of Finance. At the same time, ensure strict, economical, and efficient budget spending requirements, contributing to achieving economic and social development goals, and ensuring adequate sources to implement social welfare policies.

b) For ministries, central agencies, and localities when allocating and assigning the budget for economic and social public services, national defense, security, and administrative management (including salary reform costs at a minimum of 730,000 VND/month) for budget-funded units, they must ensure accurate allocation according to the total and detailed budgets assigned by the Prime Minister, guided by the Ministry of Finance, decided by the People's Council, and assigned by the People's Committee, in accordance with legal regulations on standards and norms.

Additionally, when allocating budgets to public service units based on the Prime Minister's assigned budget, ministries and central agencies decide on appropriate funding allocations for public service units to ensure efficiency, following the principle that units with public service income and service fees should strive to increase self-sufficiency from their own fee revenues, reserving resources to prioritize units mainly funded by the state budget. Continue to grant autonomy to public service units and promote socialization in various types of public services, especially healthcare and education, at a higher level.

- Allocation and assignment of the 2011 state budget expenditure for the education-training and vocational training sector, the science and technology sector to subordinate agencies and units, and lower-level authorities shall not be lower than the level allocated by the Prime Minister. When allocating and assigning expenditures for the education-training sector, ensure sufficient funding to fulfill the tasks of each educational level, with particular attention to funding for the universalization of preschool education at age five. Fully implement preschool education development policies pursuant to Decision No. 161/2002/QD-TTg dated November 15, 2002, and Decision No. 149/2006/QD-TTg dated June 23, 2006, of the Prime Minister approving the project "Preschool Education Development Phase 2006-2015."

- For environmental protection expenditure: The provincial People's Committee bases its allocation on the budget assigned by the Minister of Finance, policy and regime, workload, and local realities, and submits it to the same-level People's Council for decision. Among these, priority should be given to funding for medical waste disposal, school sanitation, landfill construction, purchasing equipment for waste collection, and addressing hotspots of environmental issues.

- Based on the 2011 state budget allocation, provinces and centrally-administered cities allocate funds to implement central policies and regimes up to the time of the 2011 state budget allocation. Particularly, social welfare policies must be implemented so that beneficiaries can receive support from the beginning of 2011, including:

(1) Funding for implementing assistance policies for social welfare recipients under Decree No. 67/2007/ND-CP dated April 13, 2007, and Decree No. 13/2010/ND-CP dated February 27, 2010, of the Government.

(2) Funding for health insurance contributions for members of poor households; ethnic minorities living in areas with difficult socio-economic conditions; children under six years old, pursuant to Decree No. 62/2009/ND-CP dated July 27, 2009, of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law, health insurance for near-poor households, students, etc.

(3) Funding for implementing Decision No. 82/2006/QD-TTg dated April 14, 2006, of the Prime Minister regarding adjustments to scholarship levels for ethnic minority students studying at boarding schools and preparatory universities.

(4) Funding for implementing policies for civilian defense forces under Decree No. 58/2010/ND-CP dated June 1, 2010, of the Government detailing and guiding the implementation of certain provisions of the Civilian Defense Law.

(5) Funding for implementing water resource fee exemption policies under Decree No. 115/2008/ND-CP dated November 14, 2008, of the Government amending and supplementing certain provisions of Decree No. 143/2003/ND-CP dated November 28, 2003, of the Government detailing the implementation of certain provisions of the Water Resource Utilization and Protection Law.

(6) Funding for implementing Decree No. 127/2008/ND-CP dated December 12, 2008, of the Government detailing and guiding the implementation of certain provisions of the Social Insurance Law concerning unemployment insurance.

(7) Funding for implementing Decree No. 64/2009/ND-CP dated July 30, 2009, of the Government concerning policies for healthcare staff working in areas with particularly difficult socio-economic conditions.

(8) Funding for implementing Decree No. 92/2009/ND-CP dated October 22, 2009, of the Government concerning job titles, staffing levels, and some policies and benefits for civil servants at commune, ward, town levels, and non-professional workers at the commune level.

(9) Funding for implementing Decree No. 49/2010/ND-CP dated May 14, 2010, of the Government concerning exemptions, reductions in tuition fees, support for study expenses, and mechanisms for collecting and using tuition fees for educational institutions within the national education system from the 2010-2011 academic year to the end of the 2014-2015 academic year.

(10) Funding for implementing Decision No. 239/2010/QD-TTg dated February 9, 2010, of the Prime Minister approving the project for universalizing preschool education for five-year-olds during the period 2010-2015.

3. Allocation and assignment of supplementary targeted budget expenditures to implement programs, projects, and tasks in 2011:

a) Based on the budget for implementing important programs and projects and other tasks assigned by the Prime Minister, ministries, central agencies, and provincial People's Committees shall allocate and assign budgets to subordinate units and lower-level authorities to ensure compliance with the objectives and contents of each program and project assigned by competent authorities. Provinces and centrally-administered cities shall integrate various sources of program-targeted capital on their territories according to regulations to achieve effective implementation; in addition to targeted financial support from the central budget, provinces and centrally-administered cities shall proactively allocate local budgets and legitimate financial resources for implementation.

b) Implementation of the 2011 National Target Program Budget and Program 135 Budget:

Based on the list of projects under the National Target Program and Program 135 decided by the Prime Minister for implementation in 2011, the Ministry of Planning and Investment and the Ministry of Finance will announce the budget levels for each program. Ministries and management agencies of the programs will develop criteria, standards, and budget allocation plans for program implementation, submit them to the Ministry of Planning and Investment and the Ministry of Finance for review and consolidation, and report to the Government for submission to the Standing Committee of the National Assembly for comments before implementation, and notify relevant ministries, central agencies, and localities by January 31, 2011.

After receiving the notification of the budget for implementing the National Target Programs and Program 135, ministries and central agencies will allocate the program budget to subordinate units; provincial People's Committees will develop budget allocation plans for the programs, report to the Standing Committee of the same-level People's Council for comments before implementation by February 28, 2011, and report to the People's Council at the nearest session.

The ministries, agencies managing national target programs, Program 135 shall summarize the implementation status of national target programs and Program 135 for the period of 2006-2010; develop national target programs and Program 135 for the period of 2011-2015 with clear objectives, scope, and subjects to integrate contents, streamline management and operational mechanisms of these programs, and submit them to the Ministry of Planning and Investment and the Ministry of Finance for review and consolidation before reporting to the Government for consideration and decision at the ninth session of the XII National Assembly.

4. Allocation and assignment of borrowing and grant funds from foreign sources:

Ministries, central agencies, and localities must provide detailed allocations for each using unit and ensure they match the total budget assigned by the Prime Minister.

5. Local authorities at all levels shall allocate budget reserves in accordance with the State Budget Law and not less than the level allocated by the Prime Minister to proactively implement disaster prevention, mitigation, and disease control measures as stipulated in the State Budget Law.

6. During the process of deciding on the allocation of revenue and expenditure budgets, if the People's Council decides that its own budget revenue forecast exceeds the level allocated by the higher authority, then the additional expenditure budget should be correspondingly increased (excluding increases from land use fees). After allocating 50% for salary reform, the remaining amount should be prioritized for important tasks and policies decided by competent authorities, settling construction project debts according to regulations, supplementing local budget reserves, and increasing reserves to ensure proactive management of the budget.
7. Ministries, central agencies, and localities shall allocate capital investment plans to project owners in detail down to the Type, Clause of the State Budget Item List and project code as per Decision No. 33/2008/QD-BTC dated June 2, 2008, and subsequent supplements by the Ministry of Finance.

Units at the first budget level shall prepare detailed plans for regular expenditure allocations to subordinate budget users, specifying down to the Type, Clause, and code of national target programs and Program 135 (if applicable) as per Decision No. 33/2008/QD-BTC dated June 2, 2008, and subsequent supplements by the Ministry of Finance; including specific allocation of savings of 10% (if applicable) as prescribed for salary reform.

For state agencies implementing the self-management and self-responsibility mechanism regarding staffing and administrative management expenses as per Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government, the allocation and detailed budget assignment shall be divided into two parts: the state budget expenditure assigned to implement the self-management and self-responsibility system; and the state budget expenditure assigned without implementing the self-management and self-responsibility system.

For public service organizations implementing financial self-management and self-responsibility as per Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the allocation and detailed budget assignment for state budget revenue and expenditure shall be based on assigned tasks, classification of public service organizations, and state budget funding ensuring regular operations during the initial year of the stabilization period approved by competent authorities (for organizations partially self-financed and those fully financed by the state budget); divided into two parts: regular operation expenditure and non-regular operation expenditure.

For scientific and technological projects using the state budget as per Decree No. 115/2005/NĐ-CP dated September 5, 2005 and Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, the allocation and detailed budget assignment shall be divided into three parts: scientific and technological task implementation funds, regular operation funds, and non-regular operation funds. When assigning scientific and technological task implementation funds to budget users, ministries and central agencies shall assign in detail according to the project, allocated funds, and unallocated funds as per Circular Joint No. 93/2006/TTLT/BTC-KHCN dated October 4, 2006 of the Ministry of Finance and the Ministry of Science and Technology guiding the fund allocation system for scientific and technological projects funded by the state budget.

In 2011, continue to provide regular operation funding from the state budget for research organizations, research and technology development organizations, and science and technology service organizations as per Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the self-management and self-responsibility mechanism for public science and technology organizations and Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP. If science and technology organizations have been approved by competent authorities to switch to self-funding for regular operations, they shall implement self-funding for regular operations according to the approved decision.

For districts, towns, and wards piloting the absence of People's Councils, the allocation and assignment of budgets shall follow the guidelines set out in Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance on budget preparation, implementation, and settlement work in districts, towns, and wards without People's Councils.

9. In 2011, the finance sector will expand the application of the Treasury and Budget Management Information System (TABMIS). Therefore, in addition to the allocation and detailed budget assignment guidelines provided in this Circular, ministries, central agencies, and localities participating in TABMIS shall comply with the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance and Document No. 3528/BTC-NSNN dated March 23, 2010 of the Ministry of Finance.

9. In 2011, the finance sector expanded the application of the budget management and Treasury information system (TABMIS); therefore, in addition to the allocation and budget guidance contents specified in this Circular, ministries, central agencies, and localities participating in TABMIS are responsible for implementing the provisions of Circular No. 107/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance, and Document No. 3528/BTC-NSNN dated March 23, 2010, issued by the Ministry of Finance.

Article 4. Implementing the financial mechanism to create sources for implementing the salary and allowance system in 2011 according to the Resolutions of the National Assembly, Decrees of the Government, and Decisions of the Prime Minister:

1. Ministries and central agencies when allocating and assigning the state budget to subordinate units; People's Committees of provinces and centrally-administered cities when allocating and assigning the state budget to lower-level budgets must determine and assign a savings amount of 10% of regular expenditure in 2011 (excluding salaries and allowances with the nature of salaries at the minimum wage level of 730,000 VND/month) ensuring that it is not lower than the level guided by the Ministry of Finance; People's Committees at all levels when allocating and assigning the budget to subordinate units shall not include 10% of the savings from regular expenditure in 2011 (excluding public service units operating under the financial mechanism prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006, Decree No. 115/2005/NĐ-CP dated September 5, 2005, and Decree No. 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing certain articles of Decree No. 115/2005/NĐ-CP, and state agencies implementing the self-management and self-responsibility mechanism for staffing and administrative management costs according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government), to implement the salary reform system in 2011.

2. Ministries and central agencies shall guide subordinate units to allocate 40% of retained revenue according to the regime in 2011 (except for the health sector which is 35%, after deducting drug, blood, transfusion fluid, chemical, replacement material, and consumable material expenses) to implement the salary reform system in 2011.

3. Localities must use 50% of the increase in local state budget revenue (excluding the increase in revenue from land use fees) realized in 2010 compared to the 2010 budget estimate.

4. Ministries, central agencies, and People's Committees of provinces and centrally-administered cities, after implementing the above measures to create sources and still not having sufficient sources, the central budget will provide support to ensure the source for implementation.

Article 5. Time for allocation and assignment of the draft budget:

1. Provincial People's Committees base on the Prime Minister's decision regarding the assignment of revenue and expenditure tasks of the state budget, submit the draft local state budget revenue and expenditure plan, the provincial budget allocation plan, and the additional funding from the provincial budget to lower-level budgets to the same-level People's Council for decision before December 10, 2010. District People's Committees base on the decisions of the provincial People's Committees regarding the assignment of revenue and expenditure tasks of the state budget, submit the draft district state budget revenue and expenditure plan to the same-level People's Council for decision before December 20, 2010. Commune People's Committees base on the decisions of the district People's Committees regarding the assignment of revenue and expenditure tasks of the state budget, submit the draft commune state budget revenue and expenditure plan and the commune budget allocation plan to the same-level People's Council for decision before December 31, 2010, and organize the allocation of the regular expenditure budget according to each Type and Clause of the State Budget Item List issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008 of the Minister of Finance, while sending a copy to the State Treasury where transactions take place as the basis for payment and expenditure control.
Based on the state budget revenue and expenditure estimates assigned by the competent authority, ministries and central agencies (for the central budget) decide on the distribution and assignment of the state budget to each budget-using unit; People's Committees at all levels (for local budgets) submit the draft state budget revenue plan on their territory, the draft local budget expenditure plan, and the decision on the distribution of the budget estimate of their own level to ensure the assignment of the state budget revenue and expenditure plan for 2011 to each budget-using unit before December 31, 2010, and organize the public disclosure of the state budget estimate in accordance with the provisions of the State Budget Law.

The People's Committee of the province has the responsibility to report the results of the allocation and assignment of the local state budget to the Ministry of Finance no later than five days after the same-level People's Council decides on the state budget estimate in accordance with Article 40 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law and Point 5.3 Section 5 Part III Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance; report the capital mobilization level in 2009 according to Clause 3 Article 8 of the State Budget Law, the outstanding debt of local government capital mobilization as of December 31, 2010 to the Ministry of Finance before January 31, 2011; report revenue, expenditure, and the balance of the Financial Reserve Fund according to Point 19.3 Section 19 Part IV Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

2. Based on the state budget revenue and expenditure estimates for 2011 assigned by the Prime Minister and People's Committees, the first-level budget estimate units of the central budget and local budget levels at all levels shall implement the allocation and assignment of the state budget revenue and expenditure estimates to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law, Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP, and supplementary guidance provided in this Circular (reporting to the finance agency using forms la, 1b, and 1c attached to this Circular). Pay attention to the following points:

2. Based on the 2011 state budget revenue and expenditure estimates assigned by the Prime Minister and People's Committees, primary budget units of the central state budget and local levels of the state budget shall allocate and assign state budget revenue and expenditure estimates to subordinate budget-using units in accordance with the detailed regulations and implementation guidelines stipulated in Decree No. 60/2003/NĐ-CP dated June 6, 2003, issued by the Government regarding the State Budget Law, Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP, and additional guidance provided in this Circular (reporting to the financial authority using models la, 1b, and 1c attached to this Circular). Notably, the following points should be observed:

a) Within seven working days from the date of receipt of the budget allocation plan, the financial authority must issue a notification document announcing the result of the review. If more than seven working days have passed without the financial authority providing comments, it shall be deemed to agree with the allocation plan submitted by the agency or unit. In case the financial authority agrees with the allocation plan, the head of the allocating agency or unit shall immediately allocate the budget to subordinate units using the budget, simultaneously sending the financial authority, State Treasury at the same level (according to forms 2a, 2b, and 2c attached to this Circular), and the State Treasury where transactions take place (sent through the detailed statement of the budgetary unit). In case the financial authority requests adjustments, within three working days from receiving the financial authority's document, the allocating agency or unit must adopt and adjust the plan and resubmit it to the financial authority for consensus; if there is no agreement on the adjustment content, report to the competent authority for consideration and decision in accordance with Point 1.5, Section 1, Part IV, Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance.

b) For cases after December 31, 2010, due to difficulties and obstacles, the first-level budgetary unit has not completed the allocation of the assigned budget, the unit must report to the same-level financial authority for examination and permission to extend the budget allocation period. For reasons attributable to the unit itself, the budget allocation period may be extended until January 31, 2011; beyond this deadline, the financial authority will compile a report to the competent authority to reduce the budget expenditure of the unit and reallocate it to other agencies or units, or supplement the budget reserve as prescribed by the Government. For reasons beyond the control of the unit, such as lack of approval by the competent authority regarding organizational structure, implementation mechanisms... the first-level budgetary unit must estimate the completion time for the financial authority to extend the allocation period, but no later than March 31, 2011; beyond this deadline, the remaining unallocated budget will be handled similarly to the above-mentioned subjective reasons.

c) When allocating and assigning budgets to budget-using units, the first-level budgetary unit must pay attention to allocating funds to repay advances, provisional payments, and receivables according to the decisions of authorized agencies; in case the unit does not allocate the budget for these recoverable items, the financial authority must notify relevant agencies and units to reallocate, while also notifying the same-level State Treasury to temporarily refrain from disbursing funds until receiving the correct allocation document.

d) In case the budget-using unit has not been authorized to receive the budget allocation decision in January 2011, the financial authority and State Treasury shall temporarily provide funds to implement the expenditure tasks for subordinate budget-using units in accordance with Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2011, the financial authority and State Treasury will stop temporarily providing funds to budget-using units (except for special cases requiring written consent from the same-level financial authority).

II. ORGANIZATION OF MANAGEMENT AND EXECUTION OF THE STATE BUDGET:

Article 6. Management organization for state budget revenue collection:

1. People's Committees at all levels, Tax Authorities, Customs Departments, and related agencies shall be responsible for:

- Organizing and implementing tax collection work from the beginning of the year, ensuring accurate, full, and timely collection according to the law.

- Implement effectively the Resolution of the National Assembly on the exemption and reduction of agricultural land use tax, Decree No. 51/2010/NĐ-CP of the Government guiding invoices, and Decree No. 106/2010/NĐ-CP of the Government amending and supplementing certain provisions of Decree No. 85/2007/NĐ-CP of the Government detailing the implementation of certain provisions of the Tax Administration Law, and other tax laws effective from 2011.

- Continue to collect fees and charges strictly in accordance with the law; localities seriously implement Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of regulations on fees and charges, policies for mobilizing and utilizing people's contributions. To ensure that units have sufficient funds to perform their assigned tasks when implementing fee and charge exemptions according to Directive No. 24/2007/CT-TTg, People's Committees of provinces and centrally-administered cities should proactively arrange funds from the local budget to support units.

- Strictly implement fiscal policies and conclusions, recommendations of the Audit Office and Inspectorate.

2. Tax and Customs authorities must strengthen monitoring, inspection, and control over the declaration of goods names, codes, tax rates, and tax declarations by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations and take corrective measures; at the same time, organize thorough collection of overdue taxes that are recoverable from production and business organizations, closely cooperate with functional agencies to effectively enforce tax collection measures; compile and report to the competent authority for final resolution of unrecoverable tax debts. Vigorously carry out tax inspections and audits under risk management mechanisms, organize in-depth inspections and audits by industry, key sectors, large enterprises, high-risk enterprises, enterprises suspected of transfer pricing, and the implementation of tax exemptions, reductions, deferrals, and refunds to fully recover tax revenues into the State Budget.

Vigorously review and reform tax administrative procedures according to the Government's Project 30 to identify and eliminate unnecessary procedures, creating the most favorable conditions for taxpayers. Improve the quality of operations of the single-window service to handle tax administrative procedures.

3. Ministries, central agencies, localities shall pay attention to directing the management of state assets and land use management from the stage of land use planning, establishment of cadastral files, issuance of land use certificates, transfer of land to ensure full and timely revenue collection according to the prescribed regulations, especially revenues from land auctioning to avoid loss and waste of state assets. Promote the reorganization and handling of state-owned real estate in accordance with Decision No. 09/2007/QD-TTg dated January 19, 2007 and Decision No. 140/2008/QD-TTg dated October 21, 2008 of the Prime Minister.

Article 7. Organizing the execution of the state budget estimate:

Ministries, central agencies, localities, and budget-using units shall implement within the allocated budget estimates; financial agencies and State Treasury shall organize budget management within the approved estimates, strictly control expenditures to ensure compliance with the purposes, standards, norms, and state regulations. In particular, note the following:

1. Expenditures from borrowed funds and aid shall be disbursed and controlled according to the principle:

- For budget expenditure estimates from borrowed funds and monetary aid: Implement according to the assigned estimates and mechanisms similar to domestic capital sources (except where agreements provide otherwise, they shall be implemented according to the agreements).

- For expenditure estimates from borrowed and grant funds through the national budget recording method: Implement according to the actual disbursement progress of each project.

2. Direct relevant agencies and units to proactively allocate capital for important projects and works from the beginning of the year in accordance with the prescribed regulations, particularly for the construction and repair of dyke, irrigation, disaster prevention, epidemic control, flood aftermath recovery projects, and relocation projects out of dangerous landslide areas as decided by competent authorities.

3. Implement advance budget expenditure estimates for basic construction investment of the following year in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government, specifically for national projects and basic construction works belonging to Group A that meet the conditions stipulated in investment and construction management regulations, currently underway and requiring accelerated progress; additionally, advance budget expenditure estimates for basic construction investment of the following year may only be considered for cases such as counterpart funds for ODA projects, urgent irrigation projects, and projects allocating compensation funds for land clearance and resettlement where compensation plans and budgets have been approved. Ministries, other central agencies, and People's Committees must arrange for repayment of advanced budget funds; the central budget will not allocate funds to repay.

4. Regularly organize inspections and evaluations of project implementation progress; for projects and works not meeting the schedule, timely decisions or reports to competent authorities for adjustments to transfer capital to projects with faster progress and potential for completion but insufficiently funded.

5. In the regular expenditure budget estimate for 2011 allocated to ministries and central agencies, the Ministry of Finance shall clearly inform the foreign currency expenditure items so that units can proactively implement. For equivalent funds of 500,000 USD/year or more, foreign currency expenditure shall be guaranteed according to the allocated budget; for amounts less than 500,000 USD/year, ministries and central agencies may withdraw foreign currency budget estimates at the transaction exchange rate, but not exceeding the allocated domestic currency budget estimate.

6. For provinces and centrally-administered cities, if there is a need for urgent expenditure outside the budget estimate but cannot be delayed and the contingency fund is insufficient, they must rearrange expenditures within the allocated budget estimate or use the Financial Reserve Fund to meet the urgent needs. The provincial People's Committee decides on using the provincial Financial Reserve Fund in accordance with Point d, Clause 3, Article 58 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

7. Direct relevant agencies and units to cooperate with financial agencies to regularly inspect the implementation of systems and policies at units and grassroots levels; implement thrift in spending, prevent waste, cut unnecessary expenses; proactively arrange regular expenditures, prioritize important tasks, ensure resources for social welfare policy implementation and salary adjustment. In cases where levels and budget-using units misuse policies, especially those related to social policies, poverty reduction, etc., timely measures should be taken to ensure correct and effective policy implementation.

8. Report on the implementation of the state budget as prescribed.

Article 8. Implementation of budget allocation and payment:

1. For budget-using units: Based on the allocated annual budget estimate, budget-using units shall withdraw budget expenditure estimates according to the established budget consumption standards and norms issued by competent state agencies and the progress and volume of task implementation; ensuring the principle:

- Personal payment items (salaries, allowances, social benefits, etc.) shall be paid monthly according to the entitlement levels of individuals receiving salaries and benefits from the state budget. Ministries, central agencies, and provincial People's Committees shall direct and organize the payment of salaries through bank accounts for recipients; the State Treasury shall closely cooperate with the State Bank and service providers to strictly implement salary payments through bank accounts for recipients from the state budget according to Directive No. 20/2007/CT-TTg dated August 24, 2007 of the Prime Minister.

- Items with seasonal or periodic nature such as basic construction investment, procurement, major repairs, and other non-recurring items shall be settled according to the progress and volume of work completed in accordance with the prescribed regulations.

2. Withdraw budget at the State Treasury for the following expenditure tasks:

a) Subsidies for newspapers and magazines included in the budget estimates of ministries and central agencies: Based on the budget estimates assigned by the competent authority and the progress in implementing subsidized tasks, newspapers and magazines shall process budget withdrawal procedures at the State Treasury in accordance with Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance, which provides guidance on the management, allocation, and settlement of state budget expenditures through the State Treasury.

b) Training expenses for Lao and Cambodian exchange students under grant assistance: Based on the budget estimates assigned by the competent authority and the requirements of the work, units tasked with training Lao and Cambodian exchange students shall process budget withdrawal procedures at the State Treasury to be settled in accordance with Circular No. 79/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance.

c) Regarding the payment of central government debt, it shall be carried out in accordance with Clause 6, Section II, of Circular No. 107/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance, providing supplementary guidance on certain aspects of state budget management and operation.

d) Promotion of national trade: Based on the allocated budget estimates and the progress in implementing national trade promotion programs, the Ministry of Industry and Trade shall withdraw the budget from the State Treasury to settle payments for the program sponsors.

For national trade promotion programs prior to 2010, to ensure continuity and facilitate program sponsors, the payment and settlement of funds will still be conducted via cash disbursement orders.

đ) Supplementary balance transfers from higher-level budgets to lower-level budgets: Based on the supplementary balance transfer budget estimates from higher-level budgets to lower-level budgets assigned by the competent authority and the requirements for implementing expenditure tasks, lower-level financial authorities shall proactively withdraw the budget from the State Treasury each month to ensure their own budget balance; specifically, village-level budgets shall withdraw the budget from the State Treasury where transactions take place.

For supplementary balance transfers from the central budget to local budgets, the monthly withdrawal amount in principle shall not exceed 1/12 of the total annual supplementary balance transfer amount; however, for the first quarter months, based on requirements and tasks, the monthly withdrawal amount may be higher than the average above, but the total withdrawal amount for the first quarter shall not exceed 30% of the annual budget estimate.

In cases where local budgets have been advanced the next year's supplementary budget estimates from the central budget, such amounts must be recovered in the 2011 supplementary balance transfer from the central budget to the local budget; the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial budget estimate already allocated to the locality; the remaining budget estimate shall be evenly distributed throughout the year for withdrawal. The advance amounts given to local budgets shall be recovered as follows:

- For advances made in the form of payment orders, the recovery of the advance shall also be carried out in the form of issuing payment orders from the central budget.

- For advances made in the form of budget withdrawals, the State Treasury where transactions take place shall adjust the accounting from advances to actual central government budget expenditures and actual local government budget revenues from central government supplements.

In special cases requiring an accelerated withdrawal schedule, the People's Committee of the province must submit a written request to the Ministry of Finance for consideration and decision.

For supplementary balance transfers from higher-level budgets to lower-level budgets within localities, based on revenue capacity and task requirements, the People's Committee of the higher level shall specify the monthly withdrawal amounts for lower-level budgets to suit local conditions.

Based on the budget withdrawal request of the financial authority (according to Model C2-09/NS attached); the State Treasury where transactions take place shall check the conditions: being within the allocated budget estimate, within the monthly withdrawal limit, then record the higher-level budget expenditure and lower-level budget revenue according to the content of the supplementary budget and the State Budget Appendix.

In cases where the higher-level budget advances the next year's supplementary budget estimate to the lower-level budget during the year, when withdrawing the advanced estimate, it must be recorded as income and expenditure in the next year's budget according to regulations.

e) Targeted supplementary transfers from the central budget to local budgets assigned by the Prime Minister in the annual budget estimate shall be implemented as follows: based on the assigned budget estimate, temporarily available funds according to regulations, and the progress in implementing programs and tasks (including both investment capital and operating expenses) reported by the project sponsor (or unit assigned to implement the task); referring to the monthly payment settlement results sent by the State Treasury where transactions take place to the Department of Finance; the Department of Finance shall compile the need for targeted supplementary budget withdrawals from the central budget for the local budget (according to Model 3 attached). Accompanied by the budget withdrawal request (according to Model C2-09/NS attached) sent to the State Treasury where transactions take place to withdraw targeted supplementary funds from the central budget for the local budget. The maximum withdrawal amount equals the budget estimate assigned for the program and task by the Prime Minister. The Department of Finance is responsible for the proposed targeted supplementary budget withdrawal amount from the central budget for the local budget to implement the assigned programs and tasks: in case the funds are used for purposes other than intended or used for the intended purpose but not fully utilized, they must be returned to the central budget.

Payment and disbursement of funds to project owners and beneficiaries of policies and systems (operating expenses) from the state budget shall be carried out according to current regulations.

In cases where local budgets have been advanced the next year's targeted supplementary budget estimates from the central budget (including both investment capital and operating expenses), such amounts must be recovered in the 2011 targeted supplementary budget transfer from the central budget to the local budget; the Ministry of Finance shall notify the State Treasury to deduct the recovery amount immediately from the initial budget estimate, the remainder shall be withdrawn from the State Treasury according to the provisions above. The advanced amounts given to local budgets shall be recovered as follows:

- For advances made in the form of cash disbursement orders, the recovery of the advance shall also be conducted via cash disbursement orders from the central budget.

- For advances made in the form of budget withdrawals, the State Treasury where transactions take place shall adjust the accounting from advances to actual central government budget expenditures and actual local government budget revenues from central government supplements.

f) In cases of targeted supplementary transfers from the central budget to local budgets arising during the implementation of the budget estimates (including the advance of targeted supplementary transfers from the central budget to the local budget) shall be implemented as follows:

- Targeted supplementary capital from the central budget for the local budget arising during the process of organizing and implementing the budget estimate to carry out tasks related to disaster prevention, firefighting, disease control, or other urgent and important tasks: based on the decision of the competent authority, the Ministry of Finance shall issue a notification to supplement outside the budget estimate for the local budget. Based on the notification from the Ministry of Finance, the Department of Finance shall withdraw the budget estimate at the State Treasury where transactions take place.

For advance payments of targeted supplementary capital from the central budget for the local budget: based on the decision of the competent authority, the Ministry of Finance shall issue a notification for the Department of Finance to withdraw the advance budget estimate at the State Treasury where transactions take place. The Department of Finance shall prepare a withdrawal notice for the advance budget estimate for the following year in accordance with regulations.

- At the end of the fiscal year, if the amount withdrawn from the budget estimate for the local budget has not been fully utilized for payment and disbursement for expenditures from the targeted supplementary capital from the central budget for the local budget, the People's Committee of the province shall submit a report to the Ministry of Finance for consolidation and presentation to the Prime Minister for specific consideration, except in cases where the source is transferred to the next year according to the prescribed regime.

- Specifically, for the central budget advances to the local budget, when withdrawing the budget estimates for the advances, temporary receipts and expenditures shall be recorded and recovered according to regulations (adjustment entries shall be made to actual receipts and expenditures in cases where the advances become additional supplements to the local budget or reduce temporary receipts of the local budget and reduce temporary expenditures of the central budget in cases where the advances must be returned to the central budget).

g) Specifically, for targeted supplementary capital from the upper-level budget to the lower-level budget at various levels of local government (including targeted supplementary capital outside the budget estimate), based on revenue capacity and implementation requirements, the People's Committee of the upper level shall stipulate the withdrawal of the budget estimate of the lower-level budget to suit the actual situation locally.

Based on the budget estimate withdrawal form of the financial agency (Form C2-09/NS attached), the State Treasury where transactions take place shall check the conditions: included in the assigned budget estimate, progress of implementation, decisions of the competent authority to supplement during the implementation of the budget estimate; then record expenditures from the upper-level budget and revenues from the lower-level budget according to the content of the targeted supplementary expenditures and the State Budget Schedule.

Monthly, no later than the 15th day of the following month, the State Treasury (for the central budget) and the State Treasury of the province and district (for the local budget) shall aggregate and report to the corresponding financial agencies about the results of the balanced supplementary budget estimates and targeted supplementary budget estimates from the upper-level budget to the lower-level budget in the previous month according to current regulations.

Quarterly, the People's Committee of the province shall be responsible for aggregating and reporting to the Ministry of Finance the implementation of central budget supplementary funds for policy implementation. In cases where the locality does not follow the reporting system or reports inaccurately and incompletely as required, the Ministry of Finance will suspend the allocation of supplementary funds to the locality until it submits a complete report.

Regarding accounting entries for supplementary and advance payments from the upper-level budget to the lower-level budget in localities, they shall be implemented as prescribed for supplementary and advance payments from the central budget to the local budget.

3. Implement cash disbursements for the following expenditure items:

a) Expenditure for transferring capital for social policy loans (poor people, ethnic minorities in particularly difficult circumstances improving housing, developing production, labor export...) and other programs and projects as decided by the Government.

b) Expenditure for transferring funds to the Vietnam Social Security for pension and social insurance benefits; expenditure for implementing policies towards those who have rendered meritorious service to the revolution, participants in the anti-French and anti-American wars.

c) Expenditure for contributing to shares in international financial organizations.

d) Capital contributions and support for state financial organizations as prescribed by law;

đ) Expenditure for subsidizing interest rate differences for state investment credit and preferential credit for poor households, ethnic minorities, and policy beneficiaries.

e) Expenditure for promoting investment and tourism.

g) Expenditure for public enterprises and national defense.

h) Additional expenditure for the National Reserve and storage costs for goods in the National Reserve (for important goods assigned by the State to enterprises for storage).

i) Expenditure for the South China Sea and island program (funds allocated to ministries and sectors for implementation).

k) Expenditure for special tasks and other expenditures authorized by financial orders issued by the Public Security and Defense authorities pursuant to decisions of competent authorities.

l) Expenditure to ensure operations for Party organizations of the Communist Party of Vietnam.

m) Emergency state aid to foreign countries; expenditure to support other localities to mitigate the aftermath of natural disasters, floods, and disease prevention.

n) Subsidies, freight subsidies, grants, and orders placed according to state policy, or to fulfill state-assigned tasks for enterprises and units that do not regularly transact with the State Treasury.

o) Entries for budget revenues and expenditures according to established procedures.

p) Transfer of budget sources from one year to the next at all levels.

The above expenditures by payment orders shall be implemented when the following conditions are met:

- Included in the budget estimate allocated by the competent authority at the beginning of the year or supplemented during the execution process.

- In accordance with established rules, standards, and quotas as prescribed.

- Having all required documents and vouchers according to established regulations.

- There shall be a request for disbursement document from the head of the budget-using unit in cases where the budget expenditure management system requires such documentation.

Upon receipt of the application for issuance, within five working days, the financial agency shall conduct checks and reviews to ensure all conditions for disbursement as prescribed and issue a budget disbursement order sent to the State Treasury to draw down the budget fund and transfer funds to the accounts of organizations and individuals entitled to the budget according to the content on the cash disbursement order and in accordance with the prescribed regulations. In cases where the conditions for payment are not met but to ensure the nature and progress of the work, the financial agency shall temporarily issue according to the prescribed regulations, or according to the decision of the Minister of Finance (for central budget expenditures) and the Chairman of the People's Committee (for local budget expenditures).

The State Treasury is responsible for checking the legality and validity of the cash disbursement order; based on the content of the cash disbursement order, it shall draw down the budget fund, transfer money to the account or issue cash according to the prescribed regulations for payment and settlement to organizations and individuals entitled to the budget within the prescribed time frame. In cases where the documents are invalid or illegal, the State Treasury must notify the financial agency within one day (from the date of receipt of the documents) to handle the matter.

Article 9. Implementation of budget adjustment for budget-using units:

1. In cases where it is necessary to adjust the budget estimate among subordinate budget-using units without changing the total amount and the detailed allocation for each spending area assigned, the first-level budget unit shall issue a decision to adjust the budget estimates among the relevant budget-using units while simultaneously sending such decisions to the State Treasury branches involved. For budget-using units that need to reduce their budget estimates, the State Treasury branch involved shall check the remaining balance of the budget estimate before implementation, confirm the adjustment so that the unit can report to the first-level budget unit (fax copy) to inform other budget-using units that their budget estimates have been increased. For budget-using units whose budget estimates are to be increased, the State Treasury branch involved shall verify and confirm the reduction in the budget estimates of related budget-using units before increasing the budget estimates for such units. If there is no longer sufficient balance to make adjustments, the budget-using unit shall report to the first-level budget unit to make further adjustments.

2. In cases where the first-level budget unit is authorized by the competent authority to supplement the budget estimate to implement newly arising tasks, if the supplementary budget decision already details the spending areas and the implementing units, there is no need to prepare a distribution plan for review by the financial agency, but rather distribute the supplementary budget estimate directly to subordinate units and notify the relevant State Treasury branches to implement it.

3. In cases where the budget estimate is adjusted from non-autonomous funds to autonomous funds, or from non-recurring funds to recurring funds, the unit must obtain the agreement of the financial agency to ensure that the allocation of funds for the implementation of assigned tasks is properly managed.

Article 10. Implementation of transferring sources to the following year:

Ministries, central agencies, localities, and State Treasuries shall conduct reviews, handle, and transfer the surplus of the state budget from 2011 to the following year in accordance with the provisions of the State Budget Law, guiding documents of the Law, and Circular No. 108/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance, ensuring that the transfer of sources from 2011 to the following year is strict, in accordance with regulations, promoting the effective use of budget funds by units, and minimizing transfers to the following year.

Article 11. Practicing thrift, combating waste; preventing and combating corruption:

Ministries, central agencies, and localities shall organize and direct the full implementation of the provisions of the Anti-Corruption Law and the Law on Thrift and Combating Wastefulness. At the same time, they shall promptly and fully address any violations discovered through inspection, audit, and financial audit activities; clarify the responsibility of each organization and individual, and enforce accountability systems for heads of units using the state budget in managing and operating the budget when losses, wastefulness, or improper use of the budget occur.

Article 12. Implementing financial transparency and state budget transparency:

1. Ministries, central agencies, and localities shall direct and fully implement the provisions of Decision No. 192/2004/QĐ-TTg dated November 16, 2004, issued by the Prime Minister regarding the Financial Disclosure Regulations for all levels of the state budget, budgetary units, organizations supported by the state budget, construction investment projects funded by the state budget, state-owned enterprises, funds sourced from the state budget, and funds sourced from contributions by citizens, as well as circulars guiding financial disclosure issued by the Ministry of Finance, paying particular attention to:

a) Financial agencies at all levels shall implement the system of disclosing the state budget in accordance with Circular No. 03/2005/TT-BTC dated January 6, 2005, issued by the Ministry of Finance, guiding the implementation of financial disclosure regulations for all levels of the state budget and the reporting system for the implementation of financial disclosure, and Circular No. 54/2006/TT-BTC dated June 19, 2006, issued by the Ministry of Finance, regarding guidelines for the Financial Disclosure Regulations for direct support from the state budget to individuals and residents.

b) Budget-using units shall implement public disclosure in accordance with Circular No. 21/2005/TT-BTC dated March 22, 2005, issued by the Ministry of Finance, guiding the implementation of financial disclosure regulations for budgetary units and organizations supported by the state budget.

c) State-owned enterprises must disclose information in accordance with Circular No. 29/2005/TT-BTC dated April 14, 2005, issued by the Ministry of Finance, guiding the Financial Disclosure Regulations for state-owned enterprises.

d) Agencies and units utilizing state budget capital shall implement disclosure in accordance with Circular No. 10/2005/TT-BTC dated February 2, 2005, issued by the Ministry of Finance, guiding the implementation of financial disclosure regulations for the allocation, management, and utilization of capital for basic construction projects funded by the state budget.

đ) Agencies and units entrusted with managing funds sourced from the state budget and funds originating from contributions by citizens shall implement disclosure in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005, issued by the Ministry of Finance, regarding financial disclosure for funds sourced from the state budget and funds originating from contributions by citizens.

2. Agencies, units, and organizations using state assets shall implement disclosure in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008, issued by the Prime Minister, concerning the disclosure of management and use of state assets in government agencies, public service units, and organizations entrusted with managing and using state assets.

Simultaneously, to implement Decision No. 192/2004/QĐ-TTg dated November 16, 2004, issued by the Prime Minister, state budgets at all levels and budget-using units must implement the reporting system for the implementation of financial disclosure regulations and submit reports to functional agencies for consolidation and monitoring nationwide according to prescribed regulations. Ministries, central agencies, and localities (Finance Departments) shall have the responsibility to submit disclosure reports to the Ministry of Finance immediately after completing the disclosure of the 2011 budget estimate and the settlement of the 2009 budget.

III. IMPLEMENTATION:

Article 13. Implementation Provisions:

1. This Circular shall take effect from January 1, 2011, and apply to the budget for 2011.

2. Ministries, central agencies, People's Committees of provinces and centrally governed cities shall direct subordinate agencies and local authorities at lower levels to organize implementation based on the provisions of this Circular. Any previous regulations that conflict with the provisions of this Circular shall be implemented according to the guidance provided in this Circular. In the course of organizing implementation, if there are any difficulties, they should be promptly reported to the Ministry of Finance for coordination and resolution./.