Decision No. 208/2003/QĐ-BTC of the Minister of Finance amending and supplementing certain points of the Accounting System for State Budget and Commune Finance issued pursuant to Decision No. 141/2001/QĐ-BTC dated December 21, 2001 of the Minister of Finance.

DECISION OF THE MINISTER OF FINANCE

Regarding the amendment and supplementation of certain points of the Accounting System for State Budget and Commune Finance issued pursuant to Decision No. 141/2001/QĐ-BTC dated December 21, 2001 of the Minister of Finance

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 THE MINISTER OF FINANCE

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

- Based on the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

- Based on the Government's Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

- Based on the Government's Decree No. 86/2002/NĐ-CP dated November 5, 2002 on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

- BASED ON DECREE NO. 77/2003/ND-CP OF July 1, 2003 OF THE GOVERNMENT PROVIDING FOR THE FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;

- Based on the Accounting System for State Budget and Commune Finance issued pursuant to Decision No. 141/2001/QĐ-BTC dated December 21, 2001 of the Minister of Finance;

- Based on the Accounting System for State Budget and the activities of the State Treasury issued pursuant to Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance;

- Based on Circular No. 60/2003/TT-BTC dated June 23, 2003 of the Minister of Finance on management of Commune Budgets and other financial activities of communes, wards, and towns;

To ensure that the Accounting System for Commune Budget and Finance is consistent with the State Budget Law and detailed implementing regulations;

At the proposal of the Director of the Accounting and Audit Department and the Director of the State Budget Department,

DECISION:

Article 1: Amend and supplement certain points in the Accounting System for State Budget and Commune Finance issued pursuant to Decision No. 141/2001/QĐ-BTC dated December 21, 2001 of the Minister of Finance, as follows:

1. Amend accounting vouchers, including:

a. Order for State Budget Revenue Collection (C1-01/NS);

b. Cash Payment Slip for State Budget Deposit (C1-02/NS);

c. Bank Transfer Payment Slip for State Budget Deposit (C1-03/NS);

d. Order for Commune Budget Expenditure and Cash Withdrawal (C2-02/NS);

e. Order for Commune Budget Expenditure and Bank Transfer, Telegraphic Transfer, and Issue of Guarantee Cheques (C2-03/NS).

These vouchers shall be implemented according to the models prescribed in Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance on the Accounting System for State Budget and the activities of the State Treasury.

2. Abolish the voucher: Request for Cash Withdrawal from Commune Budget.

3. Amend financial reports, including:

a. Summary Report on Commune State Budget Revenue (B02a-X);

b. Summary Report on Commune State Budget Expenditure (B02b-X);

c. Summary Settlement Report on Commune State Budget Revenue (B03c-X);

d. Summary Settlement Report on Commune State Budget Expenditure (B03d-X);

e. Settlement Report on Investment Construction Expenditure (B05-X).

These reports will be amended and supplemented with appropriate indicators in accordance with Circular No. 60/2003/TT-BTC dated May 21, 2003 on management of Commune Budgets and other financial activities of communes, wards, and towns. (Amended and supplemented financial reports and settlement reports are attached as an appendix).

(Amended and supplemented financial reports and settlement reports are attached as an appendix).

Article 2: This Decision takes effect 15 days after its publication in the Official Gazette and applies from the 2004 fiscal year.

Article 3: The Directors of Provincial Finance Departments are responsible for disseminating and guiding communes, wards, and towns to implement this Decision.

The Director of the Accounting and Audit Department, the Director of the State Budget Department, the General Director of the Central State Treasury, and the Head of the Ministry of Finance's Office are responsible for guiding and supervising the implementation of this Decision./.