Circular No. 224/2009/TT-BTC on the organization and implementation of the state budget estimate for 2010

CIRCULAR

Regulations on the organization and implementation of the state budget estimate for 2010

Pursuant to Resolution No. 37/2009/QH12 of the National Assembly, tenth session, dated November 11, 2009, on the state budget estimate for 2010 and Resolution No. 38/2009/QH12 dated November 13, 2009, on the central budget allocation for 2010;

Pursuant to Decision No. 1908/QĐ-TTg dated November 19, 2009 of the Prime Minister on the allocation of the state budget for 2010;

The Ministry of Finance hereby stipulates the organization and implementation of the state budget estimate for 2010 as follows:

I. ALLOCATION AND ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR 2010

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

1. Year 2010 is the final year of the period for stabilizing the state budget between the central budget and local budgets (2007 - 2010). In addition to implementing the stabilization of the percentage share of revenue sources between the central budget and local budgets and the supplementary balance from the central budget to local budgets according to the levels decided by the National Assembly and the Standing Committee of the National Assembly in 2007 (except for the percentage share of revenue sources of Hanoi City which is implemented according to Resolution No. 705/2008/UBTVQH12 dated November 19, 2008 of the Standing Committee of the National Assembly), the central budget will supplement the local budget to implement salary reform up to the minimum wage of 650,000 VND/month and be

2. The allocation of revenue sources and expenditure responsibilities between local government budgets at different levels, the percentage share of revenue sources between local budgets at different levels, and the supplementary balance from higher-level budgets to lower-level budgets, in addition to being implemented stably according to the resolutions of People's Councils and decisions of People's Committees for the five-year budget period during the stabilization period; provincial budgets will supplement the balance to implement salary reform according to the resolutions of provincial People's Councils and decisions of provincial People's Committees.

3. Continue to implement 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 for land use right certificates, and issue land use right certificates. Localities should focus on allocating funds to carry out cadastral survey work, establish a database for land use right certificates, and issue land use right certificates in 2010; striving to complete the issuance of land use right certificates for the three main types of land—agricultural, forestry, and residential—by the end of 2010. 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 regarding land use planning, land allocation, land recovery, compensation, and resettlement (the Ministry of Finance will issue separate guidance documents).

4. Continue to implement Resolution No. 68/2006/QH11 dated October 31, 2006 of the National Assembly, lottery revenues shall not be included in the local budget balance but managed through the state budget; based on the lottery revenue collection capacity in 2009 and the economic growth plan for 2010, provincial People's Committees shall submit to their respective People's Councils for allocation of lottery revenues to invest in social welfare projects in their localities according to the principles set forth in Circular No. 4472/BTC-NSNN dated March 27, 2009 of the Ministry of Finance on guidelines for the allocation and use of lottery revenues in 2009.

Article 2. Allocation and Transfer of State Budget Revenue Estimates

1. Ministries, central agencies, provincial People's Committees, and centrally governed cities shall implement the assignment of revenue collection tasks for 2010 to subordinate units and lower-level authorities to ensure that the target is higher than the revenue budget estimate.

2. The allocation and assignment of revenue estimates must be based on the assessment of revenue collection results in 2009; in accordance with tax laws, revenue regulations; the economic growth rate of each industry and sector, the development potential of specific businesses, organizations, and individual traders; the requirement to strengthen inspection and supervision, implement measures to combat smuggling, tax evasion, and commercial fraud, and fully recover overdue taxes, amounts discovered and recorded after inspections and audits by the State Audit Office and the National Audit Office; collect all deferred tax payments from 2009 into the state budget; implement a one-quarter extension of the deadline for payment of corporate income tax for small and medium-sized enterprises, textile, leather, and footwear manufacturing and processing enterprises according to the resolution of the National Assembly.

Article 3. Allocation and Assignment of State Budget Expenditure Estimates

1. Allocation and assignment of the capital expenditure budget: Ministries, central agencies, and localities must allocate and assign the capital expenditure budget in accordance with investment management and construction regulations while ensuring the following requirements:

a) Ministries, central agencies:

- Allocate and assign the construction investment budget to project investors and detailed projects by economic sectors; allocate funds to settle outstanding construction debts for completed projects put into use but lacking sufficient funding; allocate funds to recover advance payments due in 2010 according to the Prime Minister's decision.

- Ensure sufficient counterpart funds for projects and programs funded by ODA in accordance with commitments; guarantee funds for investment preparation activities.

- Focus on allocating funds to important and urgent projects with high effectiveness; prioritize allocation of funds to ongoing projects capable of being completed and put into use in 2010-2011; do not allocate funds to projects without complete investment procedures.

- After allocating funds for the above tasks, allocate funds for new projects with complete procedures and conditions for fund allocation according to regulations, focusing on concentrating funds and avoiding dispersion.

b) Provinces and centrally governed cities:

- Allocate the budget for investment in construction projects assigned to settle debts for completed basic construction works of projects under the state budget according to regulations, without generating new outstanding debts and without allocating funds for projects that have not yet completed the required investment procedures; allocate funds to recover the advance payments due by the end of 2010 as decided by the Prime Minister; allocate sufficient funds (both principal and interest) to repay investment mobilizations as stipulated in Clause 3, Article 8 of the State Budget Law by their due dates in 2010; repay credit loans for implementing the program of reinforcing irrigation canals, rural roads, village infrastructure, and aquaculture infrastructure by their due dates in 2010.

- Ensure adequate allocation of local government budget funds for projects and programs supported partially by the central government budget to achieve project and program objectives: The Program to Support Poor People's Housing, The Program to Support Production Land and Drinking Water for Ethnic Minority Poor People with Difficult Livelihoods, The Project to Reinforce School Buildings and Teachers' Houses, The Project to Construct, Renovate, and Upgrade District General Hospitals and Regional General Hospitals Using Government Bonds and Other Programs Supported Partially by the Central Government Budget.

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

- Focus on allocating funds for projects and works that are effective and capable of being completed and put into use in 2010-2011.

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

- After allocating funds for the aforementioned tasks, allocate funds for newly initiated projects that meet the conditions for funding allocation according to regulations, focusing on concentrating funds and avoiding dispersion; prioritizing projects and works investing in agricultural development, farmers, and rural areas.

- In cases where there is a need to mobilize capital for constructing economic and social infrastructure projects funded by provincial budgets and included in the five-year plan (2006-2010) approved 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 total domestic construction investment budget of the provincial government in 2010 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 advance funding for infrastructure investment projects that generate revenue to repay the advance funding, approved by competent authorities to attract domestic and foreign economic organizations' investment capital, shall implement according to Circular No. 49/2005/TT-BTC dated June 9, 2005 of the Ministry of Finance.

2. Allocation and assignment of the 2010 budget for socio-economic services, national defense, security, and administrative management expenses.

a) Ministries, central agencies, and localities when allocating and assigning the budget for socio-economic services, national defense, security, and administrative management expenses must ensure funding for important tasks as prescribed by law and those decided by the Prime Minister. At the same time, ensure strict, economical, and efficient budget spending requirements, contributing to achieving socio-economic development goals, ensuring sufficient sources to implement social welfare policies, particularly noting the following points:

- Continue allocating funds to implement the e-commerce development plan for the 2006-2010 period approved by the Prime Minister through Decision No. 222/2005/QĐ-TTg dated September 15, 2005 and guidelines issued by the Ministry of Industry and Trade (formerly the Ministry of Commerce).

- Ensure funding for administrative reform implementation according to Decision No. 94/2006/QĐ-TTg dated April 27, 2006 of the Prime Minister approving the Administrative Reform Plan for the 2006-2010 period.

- Ensure funding for direct support policies for poor people in difficult areas according to Decision No. 102/2009/QĐ-TTg dated August 7, 2009 of the Prime Minister from subsidy and tariff funds for policy goods (excluding Party newspapers and original agricultural seeds) balanced within the annual regular budget of local governments. Based on reports from localities regarding direct support funding for poor people in difficult areas according to Decision No. 102/2009/QĐ-TTg, additional funding exceeding the previously balanced subsidy and tariff funds in the local budget will be supplemented by the central government for local implementation.

- Allocate funding to support the development of rural industries according to Decree No. 66/2006/NĐ-CP dated July 7, 2006 of the Government and guidelines at Circular No. 113/2006/TT-BTC dated December 28, 2006 of the Ministry of Finance.

- Allocate funding to ensure the needs for information technology application activities as stipulated in Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government.

- Allocate funding to implement Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister on applying the ISO 9001:2000 quality management system standard to the operations of administrative agencies.

- Allocate funding to implement Directive No. 24/2008/CT-TTg dated August 8, 2008 of the Prime Minister on strengthening crime prevention and punishment and environmental protection violations during the integration period.

- Allocate funds for planning work in accordance with Circular No. 24/2008/TT-BTC dated March 14, 2008 of the Ministry of Finance.

- Allocate funds for the activities of all levels of the Association for Promoting Education in accordance with Directive No. 11-CT/TW dated April 13, 2007 of the Central Committee and Document No. 9134/BTC-HCSN dated July 10, 2007 of the Ministry of Finance.

- Allocate funds for activities related to the prevention and control of AIDS, drugs, and prostitution in accordance with the Prime Minister's directive in Notification No. 193/TB-VPCP dated August 8, 2008 of the Government Office and the guidance of the Ministry of Finance.

b) For ministries, central agencies, and localities when allocating and assigning budgets for economic and social public services, national defense, security, administrative management (including salary reform costs at a minimum of 650,000 VND/month) to budget-funded units, they must ensure that the expenditure budget matches the budget assigned by the Prime Minister. The Ministry of Finance will guide both the total amount and detailed allocation according to each field of expenditure; the budget allocation must comply with the regulations, standards, and quotas set by law.

In addition, when allocating budgets to public service units, based on the budget assigned by the Prime Minister, ministries and central agencies shall determine the allocation of funds for public service units appropriately, ensuring efficiency according to the principle that units with public service revenue and service fees should strive to cover their needs from their own fee revenues, reserving resources to prioritize allocation for units mainly funded by 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.

When allocating and assigning the 2010 budget for educational training and vocational training sectors, science and technology sectors, it must not be lower than the budget assigned by the Prime Minister. When allocating and assigning the budget for the educational training sector, ensure sufficient funding for the tasks of each educational level, particularly focusing on funding for the universalization of preschool education for five-year-olds. Fully implement preschool education development policies as per Decision No. 161/2002/QĐ-TTg dated November 15, 2002 and Decision No. 149/2006/QĐ-TTg dated June 23, 2006 of the Prime Minister approving the project "Preschool Education Development Phase 2006-2015."

For environmental protection public service expenditure: The People's Committees of provinces shall base on the budget allocated by the Minister of Finance, policies and systems, workload of tasks to be implemented, and the actual situation of the locality, submit to the People's Councils at the same level for decision. Among which, focus on allocating funds for medical waste disposal, school environmental sanitation, landfill sites, purchasing equipment for waste collection, and addressing hotspots of environmental issues.

- Based on the 2010 budget allocation plan, provinces and centrally-administered cities shall allocate funds to implement central policies and systems up to the time of the 2010 budget allocation. Particularly, implement social welfare policies so that beneficiaries can receive support payments from the beginning of 2010, including:

(1) Funds for implementing social assistance policies for social welfare recipients under Decree No. 67/2007/NĐ-CP dated April 13, 2007 of the Government.

(2) Funds for paying health insurance premiums for members of poor households, ethnic minorities living in areas with difficult socio-economic conditions, and children under six years old under Decree No. 62/2009/NĐ-CP dated July 27, 2009 of the Government detailing and guiding the implementation of certain provisions of the Health Insurance Law.

(3) Funds for implementing Decision No. 82/2006/QĐ-TTg dated April 14, 2006 of the Prime Minister regarding adjustments to scholarships for students from ethnic minority groups studying at boarding schools and preparatory universities.

(4) Funds for implementing policies for children from poor families attending kindergarten and primary school in border communes under Decision No. 101/2009/QĐ-TTg dated August 5, 2009 of the Prime Minister amending and supplementing some provisions of Decision No. 112/2007/QĐ-TTg dated July 20, 2007 of the Prime Minister.

(5) Funds for implementing the project to develop socio-economic conditions in border communes between Vietnam and Laos; Vietnam and Cambodia until 2010 under Decision No. 160/2007/QĐ-TTg dated October 17, 2007 of the Prime Minister.

(6) Funds for implementing water resource fee exemptions under Decree No. 115/2008/NĐ-CP dated November 14, 2008 of the Government amending and supplementing some provisions of Decree No. 143/2003/NĐ-CP dated November 28, 2003 of the Government detailing the implementation of certain provisions of the Waterworks Protection Law.

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

(8) Funds for implementing Decision No. 75/2009/QĐ-TTg dated May 11, 2009 of the Prime Minister regarding allowances for village health workers.

(9) Funds for implementing Decree No. 64/2009/NĐ-CP dated July 30, 2009 of the Government regarding policies for health workers serving in areas with extremely difficult socio-economic conditions.

(10) Funds for implementing Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government regarding positions, staffing, and certain policies for civil servants at commune, ward, town levels and non-professional staff at the commune level.

3. Allocation and assignment of budgets for the implementation of national target programs, projects, and tasks in 2010:

On the basis of the budget for implementing national target programs, important programs and projects, and other tasks assigned by the Prime Minister, ministries, central agencies, provincial people's committees under the central government 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 as assigned by competent authorities. Provinces and centrally governed cities shall integrate national target program funds within their jurisdictions according to prescribed regulations to achieve effective implementation; in addition to targeted financial support from the central budget, provinces and centrally governed cities shall proactively allocate local budgets and lawful financial resources to implement these programs.

The Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority and Mountainous Areas for the period 2006-2010 (Program 135 Phase II) is allocated according to the levels specified in Decision No. 1445/QD-TTg dated October 25, 2007, and Decision No. 101/2009/QD-TTg dated August 5, 2009, both issued by the Prime Minister.

The policy supporting production land, residential land, housing, and clean water for ethnic minority households living in poverty and facing difficult living conditions up to 2010 is allocated according to the levels specified in Decision No. 1592/QD-TTg dated October 12, 2009, issued by the Prime Minister.

For the Education and Training Program implemented pursuant to Decision No. 07/2008/QD-TTg dated January 10, 2008, issued by the Prime Minister regarding the approval of the National Target Program on Education and Training until 2010; Circular Joint No. 125/2008/TTLT-BTC-BGDĐT dated December 22, 2008, issued by the Ministry of Finance and the Ministry of Education and Training guiding the implementation of the National Target Program on Education and Training until 2010; specifically, the Project to Enhance Vocational Teaching Capacity is implemented according to Circular Joint No. 90/2008/TTLT-BTC-BLDTBXH dated October 16, 2008, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding the management and use of funds for the Project to Enhance Vocational Teaching Capacity under the National Target Program on Education and Training until 2010.

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 government budgets at all levels shall be allocated contingency reserves in accordance with the State Budget Law and not less than the level of contingency reserves assigned by the Prime Minister to proactively implement disaster prevention, mitigation, and recovery measures, 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 revenue budget is higher than the level assigned by the higher authority according to the prescribed regulations, then the additional expenditure budget shall be correspondingly increased (excluding increases from land use fees), after setting aside 50% for salary reform, the remainder should prioritize the implementation of important tasks, policies, and systems decided by competent authorities, handling payments for unfinished construction projects according to prescribed regulations, supplementing local government contingency reserves, and increasing reserves to be proactive in managing the budget.

7. Ministries, central agencies, and localities shall allocate capital investment plans to project owners in detail down to the Type, Item, Sub-item of the State Budget Manual and project codes according to Decision No. 33/2008/QD-BTC dated June 2, 2008, and supplementary documents issued by the Ministry of Finance.

Level I budget units shall develop detailed plans for allocating regular expenditures to subordinate budget-using units, specifying down to the Type, Item, and code of the National Target Program, Program 135, and the Project to Plant Five Million Hectares of Forests (if applicable) as issued by Decision No. 33/2008/QD-BTC dated June 2, 2008, and supplementary documents issued by the Ministry of Finance; among which, specific allocations of the additional 10% savings (if applicable) as prescribed shall be made to implement salary reform.

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

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

For scientific and technological research topics and projects funded by the state budget according to Decree No. 115/2005/NĐ-CP dated September 5, 2005, issued by the Government, the allocation and detailed budget assignment shall be divided into three parts: funding for scientific and technological tasks, regular activity funding, and non-regular activity funding. When assigning detailed budgets for scientific and technological task funding to budget users, ministries and central agencies shall allocate according to the topic, assigned lump-sum funding, and non-lump-sum funding as specified in Circular Joint No. 93/2006/TTLT/BTC-KHCN dated October 4, 2006, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the lump-sum funding system for scientific and technological topics and projects funded by the state budget.

Continue to provide regular activity funding for 2010 from the state budget according to the method and standard of 2009 for scientific research organizations, scientific research and technology development organizations, and science and technology service organizations as stipulated in Decree No. 115/2005/NĐ-CP dated September 5, 2005, issued by the Government, which regulates the self-management and self-responsibility mechanism for public scientific and technological organizations.

8. In cases where counties, districts, and wards pilot the non-establishment of People's Councils, the allocation and budget assignment shall be carried out in accordance with the guidance provided in Circular No. 63/2009/TT-BTC dated March 27, 2009, issued by the Ministry of Finance, regarding the preparation of budgets, implementation of budgets, and settlement of accounts for counties, districts, and wards that do not establish People's Councils.

9. In 2010, the finance sector will expand the application of the budget management information system and State Treasury (TABMIS); therefore, in addition to the contents of budget allocation and assignment guided in this Circular, ministries, central agencies, and localities participating in TABMIS must comply with the provisions set forth in Circular No. 107/2008/TT-BTC dated November 18, 2008, issued by the Ministry of Finance.

Article 4. Implementation of financial mechanisms to create sources for the salary and allowance system in 2010 according to the Resolutions of the National Assembly, Decrees of the Government, and Decisions of the Prime Minister.

1. When ministries and central agencies allocate and assign the state budget to subordinate units; when provincial and municipal people's committees allocate and assign the state budget to lower-level budgets, they must determine and assign a savings amount of 10% of regular expenditure (based on the increase in the regular expenditure budget for 2010 compared to the 2009 budget, excluding salary expenses and expenses with a nature similar to salary at the minimum wage level of VND 650,000 per month) to ensure it is not less than the level guided by the Ministry of Finance; local people's committees at all levels, when allocating and assigning the budget to subordinate units, do not include the 10% savings from increased expenditures (excluding public service units operating under the financial mechanism prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006, and Decree No. 115/2005/NĐ-CP dated September 5, 2005, of the Government, and state agencies implementing the self-management and responsibility mechanism for personnel quotas and administrative management costs as stipulated in Decree No. 130/2005/NĐ-CP dated October 17, 2005, of the Government), to implement the salary reform system in 2010.

2. Ministries and central agencies shall guide subordinate units to reserve 40% of the revenue retained according to the regulations for 2010 (except for the health sector which reserves 35%, after deducting drug, blood, transfusion fluid, chemical, and replacement material costs) to implement the salary reform system in 2010.

3. Localities must use 50% of the additional local government revenue (excluding revenue from land use fees) realized in 2009 compared to the 2009 budget assigned by the Prime Minister (for this additional revenue, in cases where localities face difficulties, have low self-balancing ratios from local revenues, small increases in revenue in 2009 compared to the assigned budget, and difficulties in implementing salary reforms due to inability to harmonize revenue increases across different levels of the local budget, the Ministry of Finance will consider specifically to determine the amount of additional revenue to be included in the source for implementing salary reforms in 2010; while simultaneously compiling and reporting to the Prime Minister the results of implementation), the additional source for implementing salary reforms carried over until the end of 2009 that has not been used, and 10% of the savings from regular expenditure (excluding salary and salary-like expenses) in the 2010 budget increase compared to the 2009 budget, and any surplus (if any) after ensuring the funding needs for implementing salary reforms up to the minimum wage of VND 650,000 per month, from the following sources:

- 50% of the additional local government revenue (excluding revenue from land use fees) in the 2008 budget compared to the 2007 budget assigned by the Prime Minister;

- 50% of the additional local government revenue (excluding revenue from land use fees) in the 2009 budget compared to the 2008 budget assigned by the Prime Minister;

- 50% of the additional local government revenue (excluding revenue from land use fees) in the 2010 budget compared to the 2009 budget assigned by the Prime Minister;

- 10% of the savings from regular expenditure (excluding salary and salary-like expenses) in the 2007 budget;

- 10% of the savings from regular expenditure (excluding salary and salary-like expenses) in the 2008 budget increase compared to the 2007 budget;

- 10% of the savings from regular expenditure (excluding salary and salary-like expenses) in the 2009 budget increase compared to the 2008 budget;

- 40% of the revenue retained according to the regulations for 2010 (except for the health sector which retains 35%, after deducting drug, blood, transfusion fluid, chemical, and replacement material costs). The retained revenue as mentioned above shall not be deducted for operational costs if such revenue is derived from services invested in by the State and already covered by the State budget for operational costs (such as school fees retained by public schools; hospital fees retained by public hospitals after deducting drug, blood, transfusion fluid, chemical, and replacement material costs, etc.). The retained revenue of public service units can be deducted for operational costs if such revenue is derived from services invested in by the State or from services belonging to the State's special rights but not yet covered by the State budget for operational costs (as stipulated in Point b Clause 2 Article 11 of Decree No. 57/2002/NĐ-CP dated June 3, 2002, of the Government detailing the implementation of the Law on Fees and Charges).

- The amount allocated from the central budget in the 2010 budget to support the implementation of salary reforms up to the minimum wage of VND 650,000 per month.

4. After implementing the measures to create sources as described above, if ministries, central agencies, and provincial and municipal people's committees still lack sufficient sources, the central budget will provide support to ensure the necessary funds.

Article 5. Timeframe for allocation and budgeting

BASED on the budget revenue and expenditure estimates assigned by the competent authority, ministries and central agencies (for the central budget) decide to allocate and assign the budget estimate to each budget-using unit; People's Committees at all levels (for local budgets) submit to the respective People's Councils for decision on the state budget revenue estimate within their jurisdiction, local budget expenditure estimate, and allocation of their own budget estimate ensuring the 2010 budget revenue and expenditure estimates to each budget-using unit before December 31, 2009, and organize the public disclosure of the budget estimate in accordance with regulations. Among which, note the following points:

1. The provincial People's Committee bases its decisions on the Prime Minister’s directives regarding the assignment of revenue and expenditure tasks, submits to the respective provincial People's Council for decision on the local budget revenue and expenditure estimate, provincial budget allocation plan, and the level of supplementation from the provincial budget to lower-level budgets before December 10, 2009; simultaneously, based on the Provincial People's Council Resolution, implements the assignment of revenue and expenditure tasks to each provincial agency and unit, revenue and expenditure tasks and percentage (%) distribution of revenues to lower-level budgets, and the level of supplementation from the provincial budget to each district, county, town, and city under the province (if applicable).

The provincial People's Committee is responsible for reporting the results of the allocation and assignment of the local budget estimate to the Ministry of Finance no later than five days after the respective provincial People's Council decides on the budget estimate in accordance with Article 40 of Decree No. 60/2003/NĐ-CP dated June 6, 2003, guiding the implementation of the State Budget Law, and Point 5.3, Section 5, Part III of Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance; reports the amount of capital mobilized in 2008 according to Clause 3, Article 8 of the State Budget Law, the outstanding debt of local budget capital mobilization as of December 31, 2009, to the Ministry of Finance before January 31, 2010, and reports revenue, expenditure, and the balance of the Financial Reserve Fund in accordance with Point 19.3, Section 19, Part IV of Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance.

The district People's Committee bases its decisions on the provincial People's Committee's directives regarding the assignment of revenue and expenditure tasks, submits to the respective district People's Council for decision on the district budget revenue and expenditure estimate and district budget allocation plan before December 20, 2009, and simultaneously, based on the District People's Council Resolution, assigns revenue and expenditure tasks to each district agency and unit, and the level of supplementation from the district budget to each commune, ward, and town.

The commune People's Committee bases its decisions on the district People's Committee's directives regarding the assignment of revenue and expenditure tasks, submits to the respective commune People's Council for decision on the budget revenue and expenditure estimate and commune budget allocation plan before December 31, 2009, and implements the allocation of regular expenditure budget estimates according to each Type and Item of the State Budget Manual issued pursuant to Decision No. 33/2008/QĐ-BTC dated June 2, 2008, of the Minister of Finance, and simultaneously sends the State Treasury where transactions take place (one copy) as the basis for payment and expenditure control.

2. BASED on the 2010 budget revenue and expenditure estimates assigned by the Prime Minister and People's Committees, the first-tier budget units of the central budget and local budgets implement the allocation and assignment of budget revenue and expenditure estimates to subordinate budget-using units in accordance with Decree No. 60/2003/NĐ-CP dated June 6, 2003, guiding detailed 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 in this Circular (reporting to financial authorities using forms 1a, 1b, and 1c attached to this Circular). Specifically, for the allocation and assignment of development investment expenditure estimates, they follow Circular No. 27/2007/TT-BTC dated April 3, 2007, of the Ministry of Finance; Circular No. 130/2007/TT-BTC dated November 2, 2007, of the Ministry of Finance amending and supplementing certain provisions of Circular No. 27/2007/TT-BTC dated April 3, 2007, of the Ministry of Finance guiding management and settlement of investment capital and public service capital with investment characteristics from state budget sources; and Circular No. 209/2009/TT-BTC dated November 5, 2009, of the Ministry of Finance amending and supplementing Circular No. 27/2007/TT-BTC dated April 3, 2007, of the Ministry of Finance guiding management and settlement of investment capital and public service capital with investment characteristics from state budget sources; among which, note the following points:

a) Within seven working days from the date of receipt of the budget estimate allocation plan, the finance authority must issue a notification of the review result. If more than seven working days have passed without the finance authority providing feedback, it is considered to agree with the allocation plan sent by the agency or unit. In case the finance authority agrees with the allocation plan, the head of the allocating agency or unit immediately assigns the budget estimate to subordinate budget-using units, and simultaneously sends the finance authority, the State Treasury at the same level (using forms 2a, 2b, and 2c attached to this Circular), and the State Treasury where transactions take place (sending through the budget-using unit a detailed version for the unit). In case the finance authority requests adjustments, within three working days from receiving the finance authority's document, the allocating agency or unit must accept, adjust, and resend to the finance authority for agreement; 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, of Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance.

b) In cases after December 31, 2009, due to difficulties and obstacles, if the first-level budgetary unit has not yet completed the allocation of the assigned budget, the unit must report to the same-level financial authority for consideration and permission to extend the budget allocation period. For reasons attributable to the unit's subjective actions, the extended budget allocation period shall be no later than January 31, 2010; beyond this deadline, the financial authority will compile a report to adjust downward the budget expenditure of the unit to reallocate it to other agencies or units, or to supplement the budget reserve as prescribed by the Government. For reasons attributable to external factors beyond the unit's authority, such as lack of approval from 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 budget allocation period, but no later than March 31, 2010; 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 allocate funds to repay advances, provisional payments, and receivables as decided by the competent authority; in case the unit does not allocate the budget for these recoverable amounts, the financial authority will issue a notice to relevant agencies and units to reallocate, while simultaneously notifying the State Treasury at the same level to temporarily suspend funding until receiving the correct allocation according to regulations.

d) In the event that in January 2010, the budget-using unit has not been authorized by the competent authority to assign the budget, the financial authority and the State Treasury will temporarily provide funds to implement the expenditure tasks for subordinate budget-using units as stipulated in Article 45 of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government. After January 31, 2010, the financial authority and the State Treasury will stop providing temporary funds to budget-using units (except in special cases requiring written consent from the same-level financial authority).

II. ORGANIZATION OF MANAGEMENT AND OPERATIONS OF THE STATE BUDGET

Article 6. Management of 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 Law on Mineral Resources Tax and guiding documents of the Government and the Ministry of Finance that come into effect in 2010. At the same time, organize timely and full collection of revenues according to new tax policies and laws or amendments and supplements thereto.

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

- Regarding the environmental protection fee for mineral extraction as prescribed in Decree No. 63/2008/NĐ-CP dated May 13, 2008 of the Government and Decree No. 82/2009/NĐ-CP dated October 12, 2009 of the Government amending and supplementing certain articles of Decree No. 63/2008/NĐ-CP dated May 13, 2008 of the Government and guiding documents of the Ministry of Finance; implement accounting and only balance the budget according to the prescribed regime.

2. The Tax Authority and Customs strengthen monitoring, inspection, and control over the declaration of goods names, commodity codes, tax rates, and tax declarations by organizations and individuals; promptly identify cases of incorrect or incomplete tax declarations to take corrective measures; at the same time, thoroughly collect overdue taxes from organizations and individuals engaged in production and business activities that are recoverable; compile and report to the competent authority for final resolution of unrecoverable overdue taxes. Vigorously conduct inspections and audits using risk management methods, organize in-depth audits and inspections by industry and key areas, and the implementation of tax exemptions, reductions, and extensions to fully recover all tax revenues into the state budget.

3. Ministries, central agencies, and localities should pay attention to directing the management of public assets and land use from planning stages, establishing land records, issuing land use certificates, transferring land rights to manage and collect full and timely revenues according to prescribed regulations, especially revenues from land auction sales to prevent loss and waste of public assets. Accelerate the reorganization and disposal of state-owned houses and lands according to Decision No. 09/2007/QĐ-TTg dated January 19, 2007 and Decision No. 140/2008/QĐ-TTg dated October 21, 2008 of the Prime Minister.

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

Article 7. Management of the State Budget Estimate

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

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

- For expenditure estimates from borrowing and aid funds in monetary form: Implement according to the assigned estimate and mechanism as domestic capital (except where agreements provide otherwise, they shall be implemented according to the agreement).

- 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 coordinate with financial agencies to proactively plan for the allocation of capital at the beginning of the year for important projects and works in accordance with prescribed regulations, especially construction and repair of dyke and irrigation works, disaster prevention and mitigation, disease control, flood aftermath recovery, relocation projects out of dangerous landslide areas, as decided by competent authorities...

3. Implementation of advance allocation of the next year's basic construction investment estimate must comply with the provisions of Government Decree No. 60/2003/NĐ-CP dated June 6, 2003, specifically for national projects and basic construction works belonging to Group A, meeting the conditions stipulated in investment and construction management regulations, currently underway and requiring accelerated progress; additionally, advance allocation of the next year's basic construction investment estimate may only be considered for cases such as counterpart funding for ODA projects, urgent irrigation projects, and projects allocating compensation funds for land clearance and resettlement where the compensation and clearance plans have been approved.

4. Regularly organize inspections and evaluations of project implementation progress; for projects and works not being implemented on schedule, timely decisions or reports to competent authorities for adjustment to transfer funds to projects with faster progress and potential for completion but insufficiently allocated funds.

5. Within the 2010 regular expenditure estimate assigned to ministries and central agencies, the Ministry of Finance shall clearly inform the foreign currency expenditure items so that units can proactively implement them. For equivalent funds of 500,000 USD or more annually, foreign currency disbursement according to the assigned estimate shall be guaranteed; for amounts less than 500,000 USD annually, ministries and central agencies may withdraw the estimate in foreign currency at the transaction exchange rate at the time of allocation, but not exceeding the assigned domestic currency estimate.

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

7. Direct relevant agencies and units to coordinate with financial agencies to regularly inspect the organization and implementation of policies and regulations at units and grassroots levels, promote thrift, combat waste, and cut unnecessary expenditures; proactively arrange regular expenditures, prioritizing important tasks, ensuring resources for social welfare policy implementation and salary adjustments. In cases where levels or units using the budget are found to misuse policies and regulations, particularly those related to social policies, poverty reduction, etc., timely measures should be taken to ensure correct and effective implementation of these policies and regulations.

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

Article 8. Implementation of disbursement and payment of funds

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

- Personal payment items (salaries, allowances, social benefits, etc.) shall be paid monthly according to the entitlements 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 the payment of salaries through bank accounts for recipients from the state budget in accordance with Prime Minister's Directive No. 20/2007/CT-TTg dated August 24, 2007.

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

2. Continue to withdraw estimates at the State Treasury for the following tasks:

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

For supplementary balance transfers from the central budget to the local budget, the monthly withdrawal limit in principle shall not exceed 1/12 of the total annual supplementary balance transfer amount; for the months within the first quarter, based on requirements and tasks, the monthly withdrawal limit may be higher than the average above, but the total withdrawal limit for the entire first quarter shall not exceed 30% of the annual budget. In cases where the local budget has been advanced the supplementary budget year-end forecast from the central budget, it must be recovered in the supplementary balance transfer from the central budget to the local budget in 2010, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount from the initial budget allocation given to the locality; the remaining budget shall be evenly distributed throughout the year for withdrawal. The advance amount given to the local budget shall be recovered as follows:

- For amounts advanced through payment orders, the recovery of such advances shall also be carried out through payment orders from the central budget.

- For amounts advanced through budget withdrawals, the State Treasury at the transaction location shall adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget funded from the central budget supplement.

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 upper-level budgets to lower-level budgets in localities, based on revenue capacity and implementation requirements, the People's Committee of the upper level shall stipulate the monthly withdrawal limits of the lower-level budget to suit local conditions.

Based on the budget withdrawal request form of the financial agency (model C2-09/NS attached); the State Treasury at the transaction location shall check the conditions: included in the allocated budget, within the monthly withdrawal limit, then record the expenditure from the upper-level budget and receipt from the lower-level budget according to the content of the supplementary provision and the State Budget Schedule.

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.

b) Subsidies for newspapers and magazines assigned in the budgets of ministries and central agencies: Based on the budget assigned by the competent authority and the progress of subsidized tasks, newspapers and magazines shall process budget withdrawals at the State Treasury to be paid according to the provisions of Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, issuance, and settlement of state budget expenditures through the State Treasury. Specifically, the funding for certain types of newspapers and magazines for ethnic minority and mountainous regions and particularly difficult areas under Decision No. 975/QĐ-TTg dated July 20, 2006 of the Prime Minister shall still be implemented through payment orders.

c) Training expenses for Lao and Cambodian students under aid disbursements: Based on the budget assigned by the competent authority and work requirements, units tasked with training Lao and Cambodian students shall process budget withdrawals at the State Treasury to be paid according to the provisions of Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance.

d) Regarding the repayment of central government debts, it shall be carried out according to the provisions of Clause 6, Section II of Circular No. 107/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance guiding additional points on state budget management and operation.

Apart from the spending tasks carried out under the mechanisms mentioned above, other spending tasks (such as foreign debt repayment, aid disbursements, defense and security spending, etc.) shall continue to be implemented according to current regulations.

đ) Supplementary targeted transfers from the central budget to the local budget assigned by the Prime Minister in the annual budget shall be implemented as follows: based on the assigned budget, temporarily available funds according to regulations, and the progress of implementing programs and tasks (including both investment capital and operating expenses) reported by the project owner (or unit assigned to carry out the task); referring to the monthly payment settlement results sent by the State Treasury office to the Department of Finance; the Department of Finance shall compile the demand for supplementary targeted transfers from the central budget to the local budget (according to model 3 attached), along with the budget withdrawal request form (according to model C2-09/NS attached) to be submitted to the State Treasury office for targeted supplementary withdrawals from the central budget to the local budget. The maximum withdrawal amount equals the assigned budget for programs and tasks assigned by the Prime Minister. The Department of Finance shall be responsible for the proposed amount of targeted supplementary withdrawals from the central budget to the local budget to implement programs and tasks assigned by the Prime Minister.

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

In cases where the local budget has been advanced the supplementary targeted budget forecast from the central budget for the following year (including both investment capital and operating expenses), it must be recovered in the supplementary targeted budget from the central budget to the local budget in 2010, the Ministry of Finance shall notify the State Treasury to deduct the recovery amount immediately from the initial budget, the remainder shall be withdrawn according to the regulations above at the State Treasury. The advance amount given to the local budget shall be recovered as follows:

- For amounts advanced through payment orders, the recovery of such advances shall also be carried out through payment orders from the central budget;

- For amounts advanced through budget withdrawals, the State Treasury at the transaction location shall adjust the accounting from advances to actual expenditures from the central budget and actual receipts from the local budget funded from the central budget supplement.

e) In cases where supplementary targeted transfers from the central budget to the local budget arise during the organization and implementation of the budget (including the advance of supplementary targeted 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 preventing, combating, and mitigating the consequences of natural disasters, fires, epidemics, 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, and the Department of Finance shall prepare a withdrawal form for the advance budget estimate for the following year according to regulations.

- At the end of the fiscal year, in cases where the withdrawn budget estimate for the local budget has not been fully utilized for payment purposes for tasks funded from targeted supplementary capital from the central 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 advance payments from the central budget to the local budget, when withdrawing the budget estimates for advance payments, temporary receipts and expenditures shall be recorded, and recovery shall be carried out according to regulations (adjustment entries shall be made to actual receipts and expenditures in cases where the advance payment is converted into supplementary capital for the local budget, or reduction of temporary receipts of the local budget and reduction of temporary expenditures of the central budget in cases where the advance payment must be returned to the central budget).

f) Specifically, for targeted supplementary capital from a higher-level budget to a lower-level budget at various levels of local government (including supplementary capital outside the budget estimate), based on revenue capacity and task requirements, the People's Committee of the higher level shall stipulate the withdrawal of budget estimates for the lower-level budget to suit local conditions.

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

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

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

Article 9. Implementation of Adjustments to the Budgetary Estimates of Units Using the Budget

1. In cases where it is necessary to adjust budget estimates between subordinate budget-using units without changing the total amount and detailed allocation by spending areas assigned, the first-level budget unit shall issue a decision to adjust the budget estimates between the relevant budget-using units and send it to the State Treasuries where transactions take place. For budget-using units that need to reduce their budget estimates, the State Treasury where transactions take place shall check the remaining budget balance before implementation, confirm the adjustment, and notify the first-level accounting unit (fax copy) to inform the budget-using units whose budget estimates are being increased. For budget-using units whose budget estimates are being increased, the State Treasury where transactions take place shall check and confirm the reduction in the budget estimates of other related budget-using units before increasing the budget estimate for the unit. If there is no sufficient balance left for adjustment, the budget-using unit shall report to the first-level budget unit to make adjustments.

2. In cases where the first-level budget unit is assigned additional budget estimates by the competent authority to implement newly arisen tasks, if the decision to supplement the budget estimate details the spending area and the executing unit, there is no need to prepare a distribution plan for review by the financial agency, but rather distribute the budget estimate directly to the subordinate unit and notify the relevant State Treasury to implement.

3. In cases where budget estimates are 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 proper allocation of funds to fulfill assigned tasks.

Article 10. Implementation of transfer to the next year's budget

Ministries, central agencies, localities, and the State Treasury shall conduct reviews, handle, and transfer the remaining balances of the state budget for 2010 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 strict and proper transfers from 2010 to the following year, promoting efficient use of funds by budget-using units, and minimizing transfers to the following year.

Article 11. Practice thrift, combat waste; prevent and combat 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 Prevention of Waste. At the same time, promptly and thoroughly address any violations discovered through inspection, audit, and examination activities, clarify the responsibility of each organization and individual, and enforce accountability systems for heads of budget-using units in managing and operating the budget when losses, waste, or improper use of the budget occur.

Article 12. Implementation of financial transparency and state budget

1. Ministries, central agencies, local authorities shall direct and fully implement the provisions of Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Government on the Financial Disclosure Regulations for state budgets at all levels, budgetary units, organizations supported by the state budget, construction investment projects using state budget capital, state-owned enterprises, funds sourced from the state budget, and funds sourced from contributions of the people, and Circulars guiding financial disclosure issued by the Ministry of Finance, paying particular attention to:

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

b) Budgetary units shall implement public disclosure in accordance with the provisions of Circular No. 21/2005/TT-BTC dated March 22, 2005 of the Ministry of Finance guiding the implementation of the Financial Disclosure Regulations for budgetary units and organizations supported by the state budget.

c) State-owned enterprises shall implement disclosure in accordance with the provisions of Circular No. 29/2005/TT-BTC dated April 14, 2005 of the Ministry of Finance guiding the Financial Disclosure Regulations for state-owned enterprises.

d) Agencies and units using state budget capital shall implement disclosure in accordance with the provisions of Circular No. 10/2005/TT-BTC dated February 2, 2005 of the Ministry of Finance guiding the implementation of the Financial Disclosure Regulations for the allocation, management, and use of basic construction investment capital from the state budget.

đ) Agencies and units managing funds sourced from the state budget and funds sourced from contributions of the people shall implement disclosure in accordance with the guidance provided in Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on financial disclosure for funds sourced from the state budget, and funds sourced from contributions of the people.

2. Agencies, units, and organizations using state assets shall implement disclosure in accordance with the provisions of Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Government on the disclosure of management and use of state assets at state agencies, public service units, and organizations entrusted with the management and use of state assets.

At the same time, to implement Decision No. 192/2004/QĐ-TTg dated November 16, 2004 of the Government, state budgets at all levels and budgetary units must implement the reporting system on the implementation of the disclosure regulations and submit reports to competent agencies for consolidation, monitoring, and evaluation nationwide according to the prescribed regulations. Ministries, central agencies, and local authorities (Department of Finance) have the responsibility to submit disclosure reports to the Ministry of Finance immediately after completing the disclosure of the 2010 budget estimate and the 2008 final accounts.

III. IMPLEMENTATION

Article 13. Implementation Provisions

1. This Circular takes effect from January 1, 2010 and applies to the 2010 budget year.

2. Ministries, central agencies, People's Committees of provinces and centrally-administered cities shall base their directives to subordinate agencies and units and lower-level local governments to organize implementation in accordance with this Circular. During the process of organizing implementation, if there are any difficulties, they are requested to promptly reflect them to the Ministry of Finance for coordination and resolution./.