Decision No. 2458/QD-BTC on the functions, tasks, powers, and organizational structure of the State Budget Department

Pursuant to …;

Regulations on functions, tasks, powers, and organizational structure of the State Budget DepartmentState budget

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 THE MINISTER OF FINANCE

Pursuant to Decree No. 178/2007/ND-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposals of the Director of the State Budget Department and the Director of the Organization and Cadres Department,

DECISION:

Article 1. Position and Functions

The State Budget Department is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in performing state management tasks related to the state budget in accordance with the law.

Article 2. Tasks

1. Submit to the Minister of Finance:

a) Projects and draft regulatory legal documents on state budget management;

b) Long-term and medium-term strategies and plans for the state budget; orientations, goals, and main solutions for implementing annual state budget tasks;

c) Annual state budget estimates in accordance with the State Budget Law.

2. Organize implementation and guide, inspect, and supervise the implementation of strategies, plans, and regulatory legal documents within the scope of management of the Department.

3. Participate in building national financial policies; coordinate in building major balances regarding borrowing, repayment of debt, government debt, national debt, balances of development investment funds, state foreign currency balances, balances of funds inside and outside the budget; tax collection policies, systems, standards, and norms for budget expenditure; state budget accounting and other financial-budgetary systems.

4. On building strategies, planning, and development plans for economic and social affairs:

a) Take the lead in participating in strategies, planning, and development plans for economic and social affairs linked to the implementation of financial-state budget tasks;

b) Take the lead in participating with central and local agencies in strategies, planning, and development plans for economic and social affairs in regions, territories, and each locality;

c) Coordinate in participating with units under the Ministry in strategies, planning, and development plans for sectors and fields.

5. On preparing the state budget estimate and adjustment plans for the state budget estimate:

a) Establish norms and criteria for allocating regular expenditure budgets; take the lead in participating in opinions with the Ministry of Planning and Investment on norms for allocating development investment budget estimates;

b) Coordinate with the General Department of Taxation and the General Department of Customs in preparing the state budget revenue estimate, and annually checking the state budget revenue of central agencies and localities;

c) Take the lead in submitting to the Ministry for participation in opinions with the Ministry of Planning and Investment on the annual checking of development investment expenditures from the state budget of central agencies and localities.

Take the lead in submitting to the Ministry to announce the annual checking of state budget revenue and expenditure for central agencies and localities;

d) Organize meetings with centrally-administered provinces and cities about local state budget estimates; coordinate with units under the Ministry in meetings with central ministries and agencies about annual state budget estimates;

đ) Coordinate with units under the Ministry to compile the estimates and allocation plans for the Program Target National Budget;

e) Take the lead in compiling and preparing the state budget revenue and expenditure estimates and allocation plans for the central budget annually; report and explain questions raised by National Assembly deputies about the state budget according to the assignment of the Minister of Finance;

g) Take the lead in submitting to the competent authority for approval of the annual state budget estimates for central ministries and agencies and localities; develop measures and methods to implement the state budget estimates decided by the National Assembly;

h) Implement the public disclosure of the annual state budget estimates approved by the National Assembly, and the public disclosure of the annual state budget estimates of central ministries and agencies and localities assigned by the competent authority;

i) Compile and establish adjustment plans for the state budget estimates when necessary in accordance with the law.

6. Organize the operation of the annual state budget estimate:

a) Take the lead in compiling the results of the allocation and approval of the annual state budget estimates of localities; coordinate with units under the Ministry to review and compile the results of the allocation and approval of the annual state budget estimates of central ministries and agencies (including additional amounts during the year); compile the results of the allocation of the state budget and perform other tasks as prescribed;

b) Organize the operation of the central state budget according to the estimate approved by the competent authority; take the lead and coordinate in submitting the Ministry for decision or submitting to the competent authority for decision on the allocation and approval of funds for spending tasks already included in the state budget estimate approved by the National Assembly but not detailedly allocated and approved at the beginning of the year for central ministries and agencies and localities.

c) Coordinate with the General Department of Taxation and the General Department of Customs in monitoring and urging the concentration of revenues into the state budget;

d) Coordinate with the Central Treasury in managing the state budget fund (including both domestic currency and foreign currency funds); coordinate in organizing the implementation of domestic loans to offset the state budget deficit;

đ) Take the lead in submitting to the Ministry for temporary advance from the financial reserve fund and other lawful financial sources when there is a temporary shortage in the central state budget fund;

e) Take the lead and coordinate with units under the Ministry in regularly preparing reports evaluating the implementation of the state budget, proposing measures to ensure the balance of the state budget and the progress of state budget revenue and expenditure according to the estimate approved by the National Assembly;

g) Take the lead in submitting to the Ministry for supplementary or advance regular expenditure budget estimates for localities; coordinate with units under the Ministry in submitting to the Ministry for supplementary or advance development expenditure budget estimates for localities, and regular and development expenditures for central ministries and sectors;

h) Take the lead in submitting to the Ministry for submission to the competent authority for decision on the plan for using excess state budget revenue over the estimate; adjust the reduction in central state budget expenditure compared to the estimate (if any);

i) Take the lead in submitting to the Ministry for the plan to temporarily borrow from the State Bank for the central state budget according to the prescribed regulations;

k) Inspect the establishment and allocation of the budget estimate, the implementation of the budget revenue and expenditure, the public disclosure of the state budget, the situation of collection and utilization of financial funds, the situation of capital mobilization for basic construction investment, the compliance with state budget management policies and systems at the local level, and the debt situation of the local budget.

Coordinate with units under the Ministry to inspect the establishment and allocation of the budget estimate, the implementation of the budget revenue and expenditure, the public disclosure of the state budget, and the compliance with state budget management policies and systems of ministries and central agencies.

7. Organize guidance, review, consolidation, and preparation of final accounts of the state budget:

a) Lead the development of the State Budget Item List and indicators for reporting on budget revenue and expenditure;

b) Lead and coordinate with units under the Ministry to guide ministries, central agencies, and localities in handling the end-of-year state budget and preparing annual final accounts of the state budget in accordance with the provisions of the law;

c) Coordinate with units under the Ministry to review and audit the final accounts reports on budget revenue and expenditure of ministries and central agencies; consolidate annual final accounts reports on central budget revenue and expenditure;

d) Lead the review, audit, and consolidation, and prepare the final accounts report on state budget revenue, and the final accounts of local budget revenue and expenditure of provinces and centrally-administered cities;

đ) Lead and coordinate with units under the Ministry to consolidate and prepare annual final accounts of the state budget to be reported to the Government for submission to the National Assembly for approval;

e) Implement the public disclosure of the final accounts of the state budget according to the prescribed regulations.

8. Coordinate with units under the Ministry to manage national debt and government debt.

9. Participate in negotiations with foreign countries and international organizations regarding borrowing, aid, and related financial commitments; organize the implementation of cooperation projects with foreign countries in the field of state budget according to the division of labor by the Minister of Finance.

10. Conduct statistics, analysis, and forecasting of the state budget; provide statistical data on the state budget to domestic and foreign organizations and agencies as stipulated by the Minister of Finance.

11. Lead and coordinate with units to synthesize and evaluate the situation and results of implementing financial mechanisms and policies, the effectiveness of state budget expenditure; coordinate to inspect the implementation of the budget and evaluate the effectiveness of state budget expenditure of ministries, central agencies, sectors, and fields.

12. Lead participation with ministries and sectors in comprehensive salary reform programs and funding sources for salary reform.

13. Lead and coordinate with organizations and units under the Ministry in handling and resolving conclusions and recommendations of the State Audit Agency, inspection agencies, and investigation agencies concerning the budget sector within the scope of management of the Department.

14. Lead or coordinate with relevant units to organize information dissemination, propaganda, and popularization of laws in areas within the functions and responsibilities of the Department.

15. Organize scientific research or cooperate in scientific research with units inside and outside the sector according to plans and contents approved by competent authorities.

16. Perform other tasks and exercise other powers assigned by the Minister of Finance and as provided by law.

Article 3. Organizational Structure

The State Budget Department has a Director and several Deputy Directors.

The Director of the State Budget Department is responsible to the Minister of Finance for all activities of the Department; manages civil servants and assets allocated according to regulations.

Deputy Directors are responsible to the Director for the tasks assigned to them. The State Budget Department has the following divisions:

1. Division of General Budget Estimate.

2. Division of State Budget Management.

3. Division of Local Budget Management.

4. Division of Final Accounts Consolidation.

5. Division of Analysis, Forecasting, and State Budget Statistics.

Specific tasks of the Divisions are defined by the Director of the State Budget Department.

The State Budget Department operates under a system combining divisional organization with specialist staffing. For work carried out under the specialist staffing system, the Director assigns tasks to staff members appropriate to their positions, standards, and professional capabilities to ensure the completion of assigned tasks.

The staffing of the State Budget Department is decided by the Minister of Finance.

Article 4. Responsibilities and Duties of the Director

1. Organize and direct the implementation of tasks as prescribed in Article 2 of this Decision.

2. Require relevant agencies and organizations to provide documents and data to support the performance of assigned functions and tasks in accordance with the law.

3. Be authorized by the Minister of Finance:

a) To decide on temporarily halting or recommending competent authorities to decide on temporarily halting expenditures that exceed permitted sources, deviate from budget estimates, violate policies, regulations, standards, or fail to fully implement accounting, statistical, and financial reporting systems of ministries, central agencies, and localities;

b) To act as the Account Holder of the central government budget account at the State Treasury and certain other accounts.

4. Sign documents explaining, guiding, and responding to ministries, central agencies, and localities about state budget management according to the delegation of the Minister of Finance. Report to the Ministry on suspending or abolishing management documents of ministries and localities that contravene national regulations and the Ministry of Finance's budget management regulations.

5. Refuse to accept reports that do not comply with regulations or meet the requirements of state budget management; request agencies, units, and localities to resubmit reports in accordance with national regulations.

Article 5. Effectiveness and Responsibility for Implementation

This Decision takes effect from the date of signature and replaces Decision No. 151/2003/QĐ-BTC dated September 12, 2003, of the Minister of Finance on the functions, duties, authorities, and organizational structure of the State Budget Department.

The Director of the State Budget Department, the Director of the Cadre and Civil Servant Organization Department, the Head of the Ministry of Finance’s Office, and the Heads of affiliated organizations and units of the Ministry are responsible for implementing this Decision./.