Joint Circular No. 24/TT-LB stipulates the system for allocating budgetary funds to units under the military forces, aiming to address the shortcomings of previous circulars and facilitate the distribution and utilization of financial resources. This circular takes effect from July 1, 1989.
适用范围
Units under the Ministry of National Defense and the Ministry of Public Security within the military forces.
要点
- Budgetary units are allocated budgetary funds through the issuance of budgetary limits, opening limit accounts for transactions at the State Bank for distribution or expenditure for their own use.
- Units are not allowed to open additional accounts titled 'Other Budgetary Unit Funds - Account 753', but must utilize the 'Third-Level Budgetary Limit' account.
- First and second-level budgetary units may open third-level budgetary unit limit accounts for their own expenditure.
- Revenue from business operations shall not be recorded in the 'Other Budgetary Unit Funds - Account 753' account, but rather opened as transaction accounts at specialized banks.
- Third-level budgetary units use fixed amount checks or single-use payment checks for payments.
🌐 本文件的社会影响
- Positive impact: Reduces difficulties and complexities in monitoring and managing budgetary funds; facilitates the distribution and utilization of financial resources.
- Negative impact: The affected entities are budgetary units under the military forces, which must comply with new regulations.
❓ 常见问题
How are budgetary units allocated budgetary limits?
Budgetary units are allocated budgetary funds through the issuance of budgetary limits, opening limit accounts for transactions at the State Bank for distribution or expenditure for their own use.
Which entities are not permitted to open additional 'Other Budgetary Unit Funds - Account 753' accounts?
First, second, and third-level budgetary units that have already opened limit accounts are not permitted to open additional 'Other Budgetary Unit Funds - Account 753' accounts.
How are revenues from business operations recorded?
Revenues from business operations shall not be recorded in the 'Other Budgetary Unit Funds - Account 753' account, but rather opened as transaction accounts at specialized banks.
What type of checks do third-level budgetary units use for payments?
Third-level budgetary units use fixed amount checks or single-use payment checks for payments.
When does this circular take effect?
This circular takes effect from July 1, 1989.
全文
JOINT CIRCULAR
"Provisions on the system for allocating budgetary funds to units under the military forces."
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The allocation of budgetary funds to units under the Ministry of National Defense and the Ministry of Public Security has been implemented according to Circular No. 25/TT-LB dated December 28, 1981 of the Joint Ministry of Finance - State Bank. The provisions in the aforementioned circular have generally met the requirements for allocating budgetary funds to the armed forces and people's police. However, in the current situation, some shortcomings have become apparent that need to be addressed:
- Budgetary funds allocated from the state budget pass through multiple levels of oversight and management, causing delays in reflecting data and the situation of units using funds, thus failing to meet the requirements for serving the implementation of the budget revenue and expenditure plan and cash management by the financial and banking authorities.
- Each budget unit uses both a limit account and other budget deposit accounts, creating unnecessary difficulties and complexities for the financial and banking authorities and the budget units in monitoring and managing funds.
To address these shortcomings and create favorable conditions for the effective distribution and utilization of state budget funds, the Joint Ministry of Finance - State Bank stipulates the implementation of the system for allocating budgetary funds with limits to units under the military forces as follows:
I. PRINCIPLE OF CONCENTRATION:
1/ All budgetary funds allocated to the military forces shall be implemented in the form of allocating "Budgetary Fund Limits" to primary, secondary, and tertiary budget units. Subordinate units of the tertiary level shall open a "Other Budget Unit Fund Account" - Account No. 753 at State Bank agencies.
2/ Business transactions arising from production and business activities of units shall be recorded separately in the "Deposits with Other Organizations" account at specialized banks. Budgetary funds allocated to budget units by the state budget through fund limits, which have not been spent, must not be withdrawn and deposited into the "Deposits with Other Organizations" account or the "Other Budget Unit Fund Account - Account No. 753".
3/ For revenues that must be remitted to the state budget such as recovery of expenditures from the previous year, recovery of temporary advances (approved in final accounts), house rent, electricity and water charges for defense personnel, or proceeds from the sale of other assets... shall now be directly remitted to the central budget (revenue reduction expenditure) Chapter 04 (for units under the Ministry of Public Security) Type 30, Item 00 Category 2, Subitem 47.
II. SPECIFIC PROVISIONS:
1/ Budget units receiving budgetary funds from the state budget shall use the form of allocating budgetary fund limits by opening a budgetary fund limit account for transactions at the State Bank to distribute limits to subordinate budget units or withdraw funds for their own expenses.
2/ Primary and secondary budget units may open a budgetary fund limit account of tertiary budget units for their own expenses.
3/ Primary, secondary, and tertiary budget units that have opened a budgetary fund limit account shall not open an additional "Other Budget Unit Fund Account - Account No. 753". All spending activities of the unit shall be conducted through the "Tertiary Budgetary Fund Limit Account".
4/ The budgetary fund limit account of tertiary budget units under the Ministry of National Defense shall be opened up to the Division level; subordinate units below the Division level shall open an "Other Budget Unit Fund Account - Account No. 753" at the State Bank to receive funds transferred from the tertiary budgetary fund limit account.
- Revenues and expenditures from production and business operations shall not be recorded in the "Other Budget Unit Fund Account - Account No. 753"; units shall open transaction accounts at specialized banks according to Decision No. 22/NH-QĐ dated February 27, 1989 of the Governor of the State Bank of Vietnam, "Supplementing the Accounting System".
5/ For primary budget units directly responsible for material support for subordinate units under the "Revenue Collection Certificate" regime (non-commercial nature); when revenues from subordinate units are transferred to the State Bank, the primary budget unit shall verify daily and record the recovery of the budgetary fund limit of the benefiting unit for continued use, rather than recording it in the "Other Budget Unit Fund Account - Account No. 753" as before.
6/ Tertiary budget units may use fixed amount checks or single-use checks for payment.
7/ Notices of budgetary fund limit allocations for units under the military forces shall be sent via postal service, military post, or delivered directly by the unit to the bank where the transaction account is opened.
III. IMPLEMENTATION PROVISIONS:
This Circular takes effect from July 1, 1989. Any provisions contrary to this Circular in Circular No. 25/TT-LB dated December 28, 1981 are hereby abolished.
During the implementation process, if there are any difficulties, please report them to the Joint Ministry of Finance - State Bank for consideration and resolution./.
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