Decision No. 25/2006/QD-BTC On issuing the code number for the national program, target, and project directory

Pursuant to …;

Regarding the issuance of program, target, and national project codes

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THE MINISTER OF FINANCE

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

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

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

Considering the proposal of the Director of the State Budget Department.

Pursuant to …;

Article 1. Issuing program, target, and national project codes and individual tasks requiring separate monitoring (hereinafter referred to collectively as programs, targets, and projects) for use in budget preparation, state budget execution, accounting, and final settlement according to Appendix No. 01 attached hereto. The program, target, and project code consists of seven characters N1 N2 N3 N4 N5 N6 N7, where character N1 is the digit 1. Revenue and expenditure items under programs, targets, and projects (including development investment expenditures and recurrent expenditures), in addition to being recorded according to the program, target, and project codes, must also be recorded accurately according to the provisions of the State Budget Manual; specifically regarding recording according to Type and Item as directed in Appendix No. 02 attached hereto.

Article 2. For local government projects and individual expenditure tasks requiring separate management and monitoring, seven characters N1 N2 N3 N4 N5 N6 N7 are also used. In this case, the first character N1 is the digit 2; characters N2 through N7 are defined by the provincial finance departments and reported to the Ministry of Finance for monitoring.

Article 3. The issuance and accounting of codes shall be carried out in accordance with the principles set forth in Appendix No. 03 attached hereto. Regarding annual final settlement reports, budgetary units, Treasury offices, and financial authorities shall report state budget expenditures according to Form No. 01/QTCTMTQG attached hereto.

Article 4. This Decision takes effect fifteen days from the date of publication in the Official Gazette. Revenue and expenditure items occurring in the 2006 fiscal year prior to the effective date of this Decision shall be handled according to current accounting regulations. Ministries, ministerial-level agencies, central-level governmental bodies, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding subordinate units to comply with this Decision.

Article 5. The Director of the State Budget Department, the Head of the Ministry's Office, and the Heads of units under and affiliated with the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.