This Circular amends and supplements provisions on financial management and asset management for Vietnamese Agencies Abroad. In particular, it focuses on adjusting the method of disbursing funds from the State Concentrated Foreign Currency Fund and managing the Temporary Holding Budget Fund at these agencies.
适用范围
Vietnamese Agencies Abroad, Ministry of Finance, State Treasury
要点
- The competent authority shall enter into the TABMIS system the annual budget allocation in Vietnamese Dong for the block of Vietnamese Agencies Abroad under its direct management (Article 1).
- Vietnamese representative agencies abroad shall report the balance of the Temporary Holding Budget Fund regularly monthly, quarterly, and annually, and use this fund to ensure operating expenses and basic construction investment within the allocated budget estimate (Article 1).
- If the balance of the Temporary Holding Budget Fund is insufficient to meet the expenditure needs of the next quarter, the Ministry of Foreign Affairs will process the disbursement of funds from the State Concentrated Foreign Currency Fund at the State Treasury (Article 1).
- Vietnamese representative agencies abroad with a balance of the Temporary Holding Budget Fund exceeding 20,000 USD must transfer it to the State Concentrated Foreign Currency Fund quarterly, and balances below 20,000 USD must be transferred at year-end (Article 1).
- The competent authority shall reconcile quarterly expenditure figures with the State Treasury and control expenditures based on submitted vouchers (Article 1).
🌐 本文件的社会影响
- Enhance the effectiveness of financial and asset management for Vietnamese Agencies Abroad.
- Minimize risks of budget loss due to loose management of the Temporary Holding Budget Fund.
- For difficult areas in transferring foreign currency, regulations create conditions for transferring money to the State Concentrated Foreign Currency Fund.
- Vietnamese Agencies Abroad may face difficulties in implementing reporting and transferring balances according to new regulations.
❓ 常见问题
How is the Temporary Holding Budget Fund used to ensure operating funds?
Vietnamese representative agencies abroad can use the Temporary Holding Budget Fund to ensure regular operating expenses and basic construction investment within the scope of the allocated state budget estimate.
What should be done if the balance of the Temporary Holding Budget Fund is insufficient to meet the expenditure needs of the next quarter?
The Ministry of Foreign Affairs will process the disbursement of funds from the State Concentrated Foreign Currency Fund of the state budget at the State Treasury.
When must Vietnamese representative agencies abroad transfer balances of the Temporary Holding Budget Fund exceeding 20,000 USD to the State Concentrated Foreign Currency Fund?
Quarterly, before the 25th day of the first month of the following quarter.
What responsibilities does the competent authority have in reconciling quarterly expenditure figures with the State Treasury?
Reconcile quarterly expenditure figures and control expenditures based on submitted vouchers.
When does this Circular take effect?
From January 1, 2017.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
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Number: 309/2016/TT-BTC |
Hanoi, November 15, 2016 |
CIRCULAR
Amending and supplementing Circular No. 146/2013/TT-BTC dated October 22, 2013 of the Ministry of Finance on financial management and asset regulations for Vietnamese Agencies abroad
Pursuant to the Law on Vietnamese Representative Offices Abroad dated June 18, 2009;
Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;
Pursuant to Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government stipulating certain regulations for officials and civil servants working on a term basis at Vietnamese Agencies abroad;
Pursuant to Decree No. 48/2012/NĐ-CP dated June 4, 2012 of the Government amending and supplementing some articles of Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government stipulating certain regulations for officials and civil servants working on a term basis at Vietnamese Agencies abroad;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Administrative and Public Financial Affairs Department,
The Minister of Finance promulgates this Circular amending and supplementing Circular No. 146/2013/TT-BTC dated October 22, 2013 of the Ministry of Finance on financial management and asset regulations for Vietnamese Agencies abroad (hereinafter referred to as Circular No. 146/2013/TT-BTC).
Article 1. Point a, Clause 3, Article 8 of Circular No. 146/2013/TT-BTC shall be amended and supplemented as follows:
"a) The supervising agency:
- The supervising agency shall enter into the TABMIS system the annual budget allocation plan in Vietnamese dong for the direct subordinate Vietnamese Agencies abroad, and simultaneously send the decision on the annual budget allocation plan in Vietnamese dong converted to US dollars at the time of plan issuance to the Ministry of Finance and the State Treasury (Trading Department).
- Based on the expenditure needs of each Vietnamese Agency abroad, the supervising agency shall allocate funds from the centralized foreign currency fund of the state by preparing a Budget Estimate Withdrawal Form in Foreign Currency according to Model c2-06/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applicable to the state budget and treasury management information system (TABMIS).
As for the group of Vietnamese representative offices abroad (subordinate to the Ministry of Foreign Affairs):
+ Regularly monthly, quarterly, and annually, the Vietnamese representative office abroad shall report the balance of the Temporary Holding Fund of the state budget to the Ministry of Foreign Affairs for consolidation and submission to the Ministry of Finance.
+ The Vietnamese representative office abroad may use the Temporary Holding Fund of the state budget at Vietnamese representative offices abroad (hereinafter referred to as the Temporary Holding Fund of the State Budget) to ensure regular operating expenses and investment construction capital approved by the competent authority within the allocated state budget and within the balance of the Temporary Holding Fund of the State Budget.
Before the first day of the quarter following the previous quarter, the Vietnamese representative office abroad shall be responsible for reporting the revenue from consular fees and charges generated in the previous quarter and the balance of the Temporary Holding Fund of the State Budget after deducting the regular operating expenses required for the next quarter and the approved investment construction capital according to Table 9. On the basis of the report from the Vietnamese representative office abroad, the Ministry of Foreign Affairs shall consolidate according to Table 10 and submit to the Ministry of Finance and proceed:
Report the situation of revenue and expenditure of the Temporary Holding Fund of the State Budget according to Table 10 to the State Treasury and process the recording of revenue and expenditure of the state budget corresponding to the consular fees and charges used to ensure regular operating expenses for the next quarter according to Model c2-17b/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applicable to the state budget and treasury management information system (TABMIS) to the State Treasury (Trading Department).
In case the balance of the Temporary Holding Fund of the State Budget does not meet the expenditure needs of the next quarter, the Ministry of Foreign Affairs shall process the allocation of funds (the shortfall) from the centralized foreign currency fund of the state budget at the State Treasury.
In case the balance of the Temporary Holding Fund of the State Budget exceeds the expenditure needs of the next quarter: For Vietnamese representative offices abroad with a balance of the Temporary Holding Fund of the State Budget over 20,000 USD, they shall transfer the entire balance to the centralized foreign currency fund of the state budget at the State Treasury quarterly. For Vietnamese representative offices abroad with a balance of the Temporary Holding Fund of the State Budget up to 20,000 USD, they shall transfer the balance to the next quarter for monitoring, and at the end of the year, transfer it to the centralized foreign currency fund of the state budget at the State Treasury before December 25.
For the balance of the Temporary Holding Fund of the State Budget at Vietnamese representative offices abroad in the fourth quarter until December 20, the Vietnamese representative office abroad shall transfer it to the centralized foreign currency fund of the state budget at the State Treasury before December 25. Revenue generated after December 20 shall be consolidated and submitted to the state budget in the first quarter of the following year.
For areas facing difficulties in transferring foreign currency or transferring money abroad, the Vietnamese representative office abroad shall be responsible for transferring the balance of the Temporary Holding Fund of the State Budget to the centralized foreign currency fund of the state budget at the State Treasury before December 25.
Based on the actual situation of the areas, the Ministry of Foreign Affairs shall specify a list of Vietnamese representative offices abroad facing difficulties in transferring foreign currency, notify these offices to implement and the State Treasury for supervision. Annually, the Ministry of Foreign Affairs shall be responsible for reviewing and amending the list to suit the actual situation.
- Reconcile quarterly expenditure figures with the State Treasury.
- Control expenditures based on the vouchers sent back by Vietnamese Agencies abroad.
- In cases where it is necessary to adjust the budget between Vietnamese Agencies abroad without changing the total amount of state budget funds allocated to ensure regular operations of Vietnamese Agencies abroad (including adjustments from non-autonomous funds to autonomous funds and adjustments within the scope of non-autonomous funds), such decisions shall be made by the supervising agency."
Article 2. Effective Date
This Circular takes effect from January 1, 2017.
2. During the implementation process, if there are any difficulties, they should be reported promptly to the Ministry of Finance for study and resolution./.
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Place of Receipt: - Central Party Office and Party Committees; - National Assembly's Office; - President's Office; - Government Office; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - Department of Legal Drafting - Ministry of Justice; - Official Gazette, Government Portal; - To be filed: VT, State Treasury. - Units under the Ministry of Finance; - To be filed: VT, Department of Administrative Procedures (100 copies). |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Huynh Quang Hai |
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