Circular No. 22/1998/TT-BTC guides the management of funds for radio and television industry target programs, supplementing certain points from Circular No. 35-TC/HCSN of 1996. The main contents include the disbursement of funds according to the progress of work, management and operation costs of equipment, as well as requirements for accounting records and final accounts reporting.
要点
- Units receiving funds → must comply with procedures prescribed in Decrees No. 42/CP and 43/CP on investment and construction management, bidding.
- Local Radio and Television Stations → management, operation, preservation, and repair costs of equipment are included in the total annual budget estimate for regular expenses.
- Vietnam Television, Voice of Vietnam, local Radio and Television Stations, and units under the Ministry of Defense and the Ministry of Public Security → must organize accounting work and quarterly and annual final accounts reporting as stipulated in Decision No. 999-TC/QĐ/CĐKT.
- Fund disbursement → according to the progress of work being implemented, when the unit has complete files as currently prescribed by the State.
- Effective date → 15 days from the date of signature.
🌐 本文件的社会影响
- Positive impact: Ensuring effective fund management, improving the quality of radio and television programs.
- Negative impact: May increase administrative procedures for units.
❓ 常见问题
What procedures must units follow to receive funding?
Units must comply with procedures prescribed in Decrees No. 42/CP and 43/CP on investment and construction management, bidding. When having complete files as prescribed, units will be eligible for funding.
Management and operation costs of equipment include which contents?
These costs include management, operation, preservation, and regular maintenance of equipment received from target programs. This funding source is included in the total annual budget estimate for regular expenses of local Radio and Television Stations.
How should units organize accounting work and final accounts reporting?
Vietnam Television, Voice of Vietnam, local Radio and Television Stations, and units under the Ministry of Defense and the Ministry of Public Security must organize accounting work and quarterly and annual final accounts reporting as stipulated in Decision No. 999-TC/QĐ/CĐKT.
When does this Circular take effect?
This Circular takes effect 15 days from the date of signature.
What about other contents not mentioned in this Circular?
Other contents not mentioned in this Circular remain unchanged as prescribed in Circular No. 35-TC/HCSN dated July 12, 1996 of the Ministry of Finance.
全文
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 22/1998/TT-BTC DATED FEBRUARY 20, 1998
GUIDING THE COMPLEMENTARY CIRCULAR NO. 35-TC/HCSN DATED JULY 12, 1996
REGARDING THE GUIDELINES FOR MANAGING OPERATING FUNDS FOR PROGRAMS AND PROJECTS IN THE RADIO AND TELEVISION SECTOR
On July 12, 1996, the Ministry of Finance issued Circular No. 35-TC/HCSN on "Guidelines for Managing Operating Funds for Programs and Projects in the Radio and Television Sector." After a period of implementation of this Circular and the State Budget Law, upon the request of Vietnam Television, the Ministry of Finance supplements the following points:
1. In Part I, Point 3 of Circular No. 35-TC/HCSN dated July 12, 1996, the Ministry of Finance proposes to replace "Decree No. 177/CP dated October 20, 1994 of the Government and guiding circulars" with "Decree No. 42/CP dated July 16, 1996 of the Government on the issuance of the Investment Management and Construction Regulation, Decree No. 43/CP dated July 16, 1996 of the Government on the issuance of the Tendering Regulation, Decree No. 92/CP, 93/CP dated August 23, 1997 of the Government amending and supplementing certain points in Decree No. 42/CP and Decree No. 43/CP mentioned above and guiding circulars on investment management and construction."
2. In Point a, Section 2, Part II of Circular No. 35-TC/HCSN dated July 12, 1996 of the Ministry of Finance is amended as follows:
- The Ministry of Finance will allocate funds according to the progress of work implementation when the unit has all the required files in accordance with current state regulations. For program and project funds from basic construction capital, the unit must comply with the procedures stipulated in Decree No. 42/CP dated July 16, 1996 of the Government on the issuance of the Investment Management and Construction Regulation, Decree No. 43/CP dated July 16, 1996 of the Government on the issuance of the Tendering Regulation, Decree No. 92/CP, Decree No. 93/CP dated August 23, 1997 of the Government amending and supplementing a point in Decree No. 42/CP and Decree No. 43/CP mentioned above and guiding circulars on investment management and construction.
3. In Point b, Section 2, Part II of Circular No. 35-TC/HCSN dated July 12, 1996 of the Ministry of Finance, the following is added:
- Costs for management, operation, preservation, and regular maintenance of equipment received from programs and projects are included in the total annual budget estimate for regular expenditures of local radio and television stations as prescribed by law. For the year 1998, these funds will be used within the state budget approved by the National Assembly and announced by the Government to localities.
4. Section 3, Part II of the Circular is amended as follows:
Vietnam Television, Voice of Vietnam, local radio and television stations, and units under the Ministry of Defense and the Ministry of Public Security must organize accounting and quarterly and annual financial reporting in accordance with Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance.
5. This Circular takes effect fifteen days from the date of signature.
Other contents not addressed in this Circular remain unchanged as prescribed in Circular No. 35-TC/HCSN dated July 12, 1996 of the Ministry of Finance.
During the implementation process, if there are difficulties or obstacles, units are requested to report to the Ministry of Finance for timely supplementation and amendment./.
During the implementation process, if there are difficulties or obstacles, units are advised to report to the Ministry of Finance for timely supplementation and amendment./.
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