Decision No. 25/1999/QD-BTC On the issuance of regulations on the organization of construction, storage, use, and security of state budget database

DECISION

On issuing regulations on the organization of construction, storage, use, and security of state budget database

_______________________

 THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 178/CP dated October 28, 1994 on tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 211/TTg of the Prime Minister dated April 7, 1995 approving the national program on information technology;

To ensure convenient, effective, and secure management, storage, and use of state budget data; based on the proposal of the Director of the State Budget Department and the Head of the Information Technology Management Board;

DECISION:

Article 1: This decision promulgates the regulations on the construction, storage, use, and security of the state budget database attached hereto.

Article 2: This Decision shall take effect from the date of signing.

Article 3: The Director of the State Budget Department, the Head of the Information Technology Management Board, the Director of the Ministry’s Office, heads of units under the Ministry shall be responsible for implementing this decision.

REGULATIONS
REGULATIONS ON THE ORGANIZATION OF CONSTRUCTION, STORAGE, USE, AND SECURITY OF STATE BUDGET DATABASE
(Attached to Decision No. 25/1999/QD-BTC dated March 9, 1999 of the Minister of Finance)

PART I

GENERAL PROVISIONS

Article 1: Establish a database at the Information Technology Management Board to implement the storage, use, and security of state budget data according to Decision No. 211/TTg of the Prime Minister dated April 7, 1995 on approving the national program on information technology.

Article 2: State budget data includes all data on revenues and expenditures of the state budget classified by sector and budget items from 1945, which are constructed, stored, used, and secured according to these regulations.

Article 3: The state budget database, where the Ministry of Finance stores state budget information, must be secured technologically and technically in accordance with relevant state documents.

Article 4: The State Budget Department is responsible for the content of the data; the Information Technology Management Board is responsible for the stable operation of data collection, storage devices, and the safety and security of data within the state budget database.

PART II
SPECIFIC PROVISIONS

Article 5: Sources of data entered into the database include budget estimates and final accounts data approved officially by competent authorities for budget estimates and officially reviewed for final accounts data.

Article 6: The scope of data collected and stored in the database includes data from 1945 to 1997 and updates for subsequent years, after being officially assigned or reviewed by competent authorities. Implementation is organized in the following steps:

Step 1: For the period 1945-1990, only final account data of the state budget will be entered, covering total figures and data by sector and budget item; detailed data for some key ministries, sectors, and localities (as currently applicable at the time of data generation).

Step 2: Enter final account data of the state budget from 1991 to 1997, covering total revenue and expenditure figures of the state budget; total figures and data by sector and budget item; detailed data for some key ministries, sectors, and localities (as currently applicable at the time of data generation).

Step 3: Update final account data of the state budget from 1998 and subsequent years within the scope of the comprehensive final account report and accompanying tables approved by the National Assembly and publicly announced according to Decision No. 225/1998/QD-TTg dated November 20, 1998 of the Prime Minister.

Article 7: The subjects participating in data entry are officers from two units (the State Budget Department and the Information Technology Management Board) designated by the leaders of these units (for data from 1996 and earlier years), and officers from the State Budget Department (for data from 1997 onwards and subsequent years), and shall be carried out in accordance with the following provisions:

- All documents transferred from the State Budget Department and the archive (Ministry's Office) to the data entry department must be recorded in the tracking logbook and received fully. After completion of the data entry, the documents need to be checked and returned to the original source.

- The process of entering data into the database must be conducted within the Ministry of Finance at the designated location and equipment, and shall not be processed outside.

- Data entry officers must ensure the preservation of documents, refrain from altering, erasing, or damaging the original documents, and bear responsibility for the accuracy and completeness of the entered data, as well as for the confidentiality of the documents according to the prescribed regulations.

Article 8: The Information Technology Management Board is responsible for applying information technology to ensure comprehensive, reliable, rapid, and accurate collection, processing, and output of information. At the same time, it must ensure absolute security in storing data in the database in terms of:

- Physical storage: ensuring that storage devices such as magnetic tapes, disks, etc., are not damaged.

- Logical organization: the data must be secured according to the principles and formats of the database systems, avoiding intentional damage to the logical structure of the data (mainly caused by viruses or malicious elements).

- Ensuring information security on the network, preventing information leakage from the database system.

- Data must only be stored on the server, ensuring unauthorized access is prevented through the database management system and network operating system security mechanisms such as passwords.

- Data should be organized for backup storage at different locations to prevent disasters caused by natural phenomena (lightning), fires.

Article 9: The State Budget Department is responsible for the following:

- Developing forms, methods for determining indicators, and principles for organizing budget revenue and expenditure in the database.

- Preparing original documents as stipulated in Article 6 of this regulation.

- Checking and verifying the data entered into the database to ensure that the entered data matches the original documents.

- Updating final accounts data for the state budget from 1998 onwards and budget estimates from 1999 onwards, in accordance with Step 3 of Article 6 of this regulation.

Article 10: Any access to the state budget database from personal computers of units must be approved by the Director of the State Budget Department and the Head of the Information Technology Management Board.

Article 11:

Providing data from the state budget database to entities both inside and outside the Ministry of Finance must comply with the Prime Minister's regulations and the Minister of Finance's regulations regarding classified information in the financial sector.

- Providing state budget data to other ministries, agencies outside the Ministry of Finance, international organizations, and countries with economic and financial relations with Vietnam from the database shall be implemented according to the following provisions: The Director of the State Budget Department is responsible for coordinating with the Information Technology Management Board and related departments and general administrations (Department of Foreign Financial Affairs, Department of Administrative Services, General Administration of Taxation, State Treasury, etc.) to prepare the data and periodically submit it to the Minister of Finance for approval. Based on the approved data, the State Budget Department and related units under the Ministry will organize the provision according to the regulations and bear responsibility for the provision.

- Using the database within the Ministry of Finance: The Director of the State Budget Department shall provide state budget data to units under the Ministry, which shall use it according to the regulations but shall not provide it to units outside the Ministry of Finance (provision to external parties is regulated above).

- Strictly prohibiting units within the Ministry of Finance: the State Budget Department, the Information Technology Management Board, the Archive Room under the Ministry's Office, and units under the Ministry from providing data from the state budget database, archives, or related documents in any form (copying files, photographing original documents, printing, etc.), contrary to the provisions of this article.

CHAPTER III
IMPLEMENTATION

Article 12: The regime for officials collecting and managing database shall be implemented in accordance with Circular No. 111/1998/TT-BTC dated August 3, 1998 of the Ministry of Finance.

Article 13: Officials and individuals violating this regulation shall be dealt with in accordance with the Ordinance on Protecting State Secrets and the Ordinance on Civil Servants and Public Officials, and other related consolidated documents.

Article 14: The Director of the State Budget Department, the Head of the Information Technology Application Management Board, the Director of the Ministry's Office, the Heads of units under the Ministry directly subordinate to the Ministry shall be responsible for implementing this regulation.