Decision No. 24/2006/QD-BTC On the issuance of the Government Budget Accounting System and State Treasury Business Operations

Pursuant to …;

Regarding the issuance of the Government Budget Accounting System and State Treasury Business Operations

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THE MINISTER OF FINANCE

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Accounting dated June 17, 2003;

Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Law on Accounting in the field of state accounting;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 235/2003/QĐ-TTg dated November 13, 2003 of the Prime Minister stipulating the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

Based on the proposal of the Director of the Department of Accounting Systems and the General Director of the State Treasury;

Pursuant to …;

Article 1. Issued together with this Decision "The Government Budget Accounting System and State Treasury Business Operations", including:

1- General Provisions;

2- Accounting Vouchers System;

3- Accounting Accounts System;

4- Accounting Books System.

Article 2. This Decision shall take effect fifteen days from the date of publication in the Official Gazette and shall replace the contents previously issued under Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance regarding: General Provisions, Accounting Vouchers System, Accounting Accounts System, and Accounting Books System.

The financial reporting system and management accounting reports shall continue to be implemented according to the provisions of Decision No. 130/2003/QĐ-BTC dated August 18, 2003 of the Minister of Finance.

Article 3. Heads of units under and affiliated with the Ministry of Finance are responsible for implementing this Decision. The General Director of the State Treasury and the Director of the Department of Accounting Systems are responsible for organizing and guiding the implementation of this Decision within the State Treasury system./.