Circular No. 21/2005/TT-BTC guiding the implementation of the financial transparency regulations for budgetary units and organizations supported by the state budget.

 

CIRCULAR

Guidelines for Implementing Financial Transparency Regulations

for Budgetary Units and Organizations

Supported by the State Budget

Pursuant to Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Prime Minister promulgating Financial Transparency Regulations for State Budget Levels, Budgetary Units, Organizations Supported by the State Budget, Construction Investment Projects Using State Budget Funds, State-Owned Enterprises, Funds with Sources from the State Budget, and Funds with Sources from People's Contributions.

The Ministry of Finance issues guidelines for implementing financial transparency for budgetary units and organizations supported by the state budget as follows:

I- Financial Transparency of Budgetary Units:

1. Transparency of Annual Budget Allocation:

1.1. For Higher-Level Budgetary Units:

The head of higher-level budgetary units publicly announces the state budget revenue-expenditure plan, including any reductions or supplements (if applicable) assigned by the competent authority; other sources of funds and allocations to subordinate budgetary units (including their own unit's direct usage budget) and authorized units (if applicable):

a) Content of Transparency:

- Publicize the bases and principles of allocation.

- Publicize data: According to Annexed Table 1.

b) Form of Transparency:

Post publicly at the unit's workplace (posting period of at least 90 days from the posting date); simultaneously notify in writing to subordinate units and authorized units (if applicable).

c) Time of Transparency:

At the latest within 30 days from the date of assignment by the competent authority at the beginning of the year and any reduction or supplement during the year (if applicable).

1.2. For Directly Funded Budgetary Units:

The heads of directly funded budgetary units publicly announce the state budget revenue-expenditure plan, including any reductions or supplements (if applicable) assigned by the competent authority and other sources of funds:

a) Content of Transparency:

- Publicize the main expenditure items: Equipment procurement, working tools, major repair costs of fixed assets, conference expenses. Other expenditure items shall be publicized according to the head of the unit's regulations.

- Publicize data: According to Annexed Table 2.

b) Form of Transparency:

Post publicly at the unit's workplace (posting period of at least 90 days from the posting date); simultaneously announce at the staff meeting of the unit.

c) Time of Transparency:

At the latest within 30 days from the date of assignment by the higher-level budgetary unit or the competent authority at the beginning of the year and any reduction or supplement during the year (if applicable).

2. Transparency of Final Accounts of the State Budget:

2.1. For Higher-Level Budgetary Units:

The head of higher-level budgetary units publicly announces the final accounts of state budget funds, other funds:

a) Content of Transparency:

- Publicize the final accounts approved by the competent authority, according to Annexed Table 3.

- Publicize the final accounts approved by the unit for subordinate budgetary units, according to Annexed Table 4.

b) Form of Transparency:

Post publicly at the unit's workplace (posting period of at least 90 days from the posting date); simultaneously notify in writing to subordinate units.

c) Time of Transparency:

At the latest within 30 days from the date of approval by the competent authority.

2.2. For Directly Funded Budgetary Units:

The heads of directly funded budgetary units publicly announce the final accounts approved by the competent authority:

a) Content of Transparency:

- Publicize the main expenditure items: Equipment procurement, working tools, major repair costs of fixed assets, conference expenses. Other expenditure items shall be publicized according to the head of the unit's regulations.

- Publicize data: According to Annexed Table 3.

b) Form of Transparency:

Post publicly at the unit's workplace (posting period of at least 90 days from the posting date); simultaneously announce at the staff meeting of the unit.

c) Time of Transparency:

At the latest within 30 days from the date of approval by the higher-level budgetary unit or the competent authority.

3. Transparency of Collection and Usage of Contributions from Organizations and Individuals:

The head of budgetary units with contributions from organizations and individuals must implement transparency according to Article 2, Section II of this Circular.

II- Financial Transparency of Organizations Supported by the State Budget:

1. Transparency of State Budget Support Funding:

1.1. Transparency of Allocation of State Budget Support Funding:

1.1.1. For Higher-Level Organizations:

The head of higher-level organizations publicly announces the state budget support funding plan, including any reductions or supplements (if applicable) assigned by the competent authority, other sources of funds, and allocations to subordinate units (including their own unit's direct usage budget):

a) Content of Transparency:

- Publicize the bases and principles of allocation.

- Publicize data: According to Annexed Table 5.

b) Form of Transparency:

Post publicly at the organization's workplace (posting period of at least 90 days from the posting date); simultaneously notify in writing to subordinate units.

c) Time of Transparency:

At the latest within 30 days from the date of assignment by the competent authority at the beginning of the year and any reduction or supplement during the year (if applicable).

1.1.2. For Directly Funded Units:

The heads of directly funded units publicly announce the state budget support funding plan, including any reductions or supplements (if applicable) assigned by the competent authority and other sources of funds:

a) Content of Transparency: According to Annexed Table 6.

b) Form of Transparency: Post publicly at the unit's workplace (posting period of at least 90 days from the posting date); simultaneously announce at the staff meeting.

c) Time of Transparency:

At the latest within 30 days from the date of assignment by the competent authority at the beginning of the year and any reduction or supplement during the year (if applicable).

1.2. Transparency of Final Accounts of State Budget Support Funding:

1.2.1. For Higher-Level Organizations: The head of higher-level organizations publicly announces the final accounts of state budget support funding, other funds (if applicable):

a) Content of Transparency:

- Publicize the final accounts approved by the competent authority. According to Annexed Table 7.

- Publicize the final accounts approved by the organization for subordinate units. According to Annexed Table 8.

b) Form of Transparency:

Post publicly at the organization's workplace (posting period of at least 90 days from the posting date); simultaneously notify in writing to subordinate units.

c) Time of Transparency:

At the latest within 30 days from the date of approval by the competent authority.

1.2.2. For Directly Funded Units: The heads of directly funded units publicly announce the final accounts approved by the competent authority:

a) Content of Transparency: According to Annexed Table 7.

b) Form of Transparency:

Post publicly at the workplace premises of the unit (the posting period must be at least ninety days from the date of posting); simultaneously announce at the staff meeting of the unit.

c) Time of Transparency:

At the latest within 30 days from the date of approval by the competent authority.

2. Publicize the collection and use of contributions from organizations and individuals (if any):

The heads of units shall publicize the collection and use of contributions from organizations and individuals:

2.1. Publicize the collection:

a) Content of Transparency:

- Publicize the basis for collection and the purpose of collection.

- Publicize the objects of collection and the rates of collection.

b) Form of Transparency:

Post publicly at the workplace premises of the unit (the posting period must be at least ninety days from the date of posting); simultaneously announce at the staff meeting of the unit.

c) Time of Transparency:

At the latest thirty days from the date of receipt of the notification document from the competent authority allowing the mobilization of contributions from organizations and individuals.

2.2. Publicize the settlement of the use of collections:

a) Content to be publicized: According to Annex Table 9.

b) Form of Transparency:

Post publicly at the workplace premises of the unit (the posting period must be at least ninety days from the date of posting); simultaneously announce at the staff meeting of the unit.

c) Time of Transparency:

At the latest within 30 days from the date of approval by the higher-level budgetary unit or the competent authority.

III- Reporting, inspection, supervision, and handling of violations:

1. Reporting on the implementation of financial transparency:

1.1. Primary budgetary units, organizations supported by state budget:

Report comprehensively on the situation and results of the publicizing of the allocation of assigned budgets, including adjustments for reduction or supplementation (if any), and the settlement report sent to the same-level finance agency (for primary budgetary units), sent to the finance agency of the level of budget that has provided support (for organizations supported by the state budget). The content of the report follows Annex Table 10.

- Report on the publicizing of annual budget allocation, sent before April 30 each year.

- Report on the publicizing of adjusted budget allocation for reduction or supplementation, sent thirty days after receiving authorization from the competent authority.

- Report on the publicizing of the previous year's settlement, sent before October 1 each year.

1.2. Units using the budget send reports on the publicizing and the situation of implementing the publicizing of allocated budgets, including adjustments for reduction or supplementation (if any), and the settlement report approved by the competent authority for higher-level budget units.

Primary budgetary units, organizations supported by the state budget specify the time for sending reports on the publicizing and the situation of implementing the publicizing of budget allocations and settlements to subordinate units, but must ensure the deadline for submitting comprehensive reports on the implementation of publicizing budget allocations and settlements to the finance agency, as stipulated in Point 1.1, Section III above.

2. Inspection and supervision of implementation:

Ministries, agencies equivalent to ministries, government agencies, other central agencies, People's Committees at all levels, higher-level budgetary units, Vietnam Fatherland Front, political-social organizations, mass organizations within agencies and units, and the people are responsible for inspecting and supervising the implementation of financial transparency by agencies and units.

3. Handling of violations:

3.1. Violations of the provisions of the law on financial transparency include the following acts:

- Failing to fully publicize the required content, form, and time.

- Publicizing false data.

- Publicizing data that are classified as state secrets according to the law.

- Not reporting or reporting late or falsely.

3.2. Organizations, units, and individuals violating the provisions of the law on financial transparency shall be disciplined according to the law on disciplinary measures and material responsibility for civil servants, and administratively punished for violations related to reporting and financial transparency according to Decree No. 185/2004/NĐ-CP dated November 4, 2004 of the Government on administrative penalties in the field of accounting, Circular No. 120/2004/TT-BTC dated December 15, 2004 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 185/2004/NĐ-CP dated November 4, 2004 of the Government, and other relevant legal regulations; or may be criminally prosecuted according to the law.

IV. Interrogation and response to interrogation:

1. Interrogation:

Organizations, units, and individuals eligible to receive information on financial transparency under this Circular have the right to interrogate agencies, organizations, and units about the contents of financial transparency.

2. Response to interrogation:

Heads of budgetary units and organizations supported by the budget must respond to interrogations regarding the contents of financial transparency as prescribed by this Circular. Responses to interrogations must be made in writing and sent to the interrogating organization or individual.

The head of the unit being interrogated must respond to the interrogating organization or individual no later than ten days from the date of receipt of the interrogation content. In cases where the interrogation content is complex and requires more time to prepare the response, a document specifying the specific date for the response must be sent to the interrogating organization or individual, but not exceeding forty-five days from the date of receipt of the interrogation content.

V. Implementation Organization:

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 83/1999/TT-BTC dated July 1, 1999 of the Ministry of Finance guiding the implementation of financial transparency for state budgetary units.

During the implementation process, if there are difficulties, please promptly reflect them to the Ministry of Finance for review and appropriate amendments.