Circular No. 319/2016/TT-BTC on the handling of the transfer of state budget sources from 2016 to 2017

CIRCULAR

REGULATIONS ON THE HANDLING OF TRANSFER OF STATE BUDGET SOURCES FROM 2016 TO 2017
từ năm 2016 sang năm 2017

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to the Government Decree No. 215/2013/NĐ-CP dated December 23, 2013 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To implement the provisions at point b, Clause 10 of Resolution No. 89/NQ-CP dated October 10, 2016 of the Government regarding the regular meeting of the Government in September 2016;

Pursuant to the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular regulating the handling of transfer of state budget sources from 2016 to 2017.7.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular regulates the handling of transfer of state budget sources from 2016 to 2017.

Article 2. Applicability

State agencies; political organizations and political-social organizations; political-social-professional organizations, social organizations, and social-professional organizations supported by the state budget according to assigned tasks by the State; public service units; other organizations and individuals related to the state budget.

Chapter II

SPECIFIC PROVISIONS

Article 3. Transfer of surplus budget estimates at budget-using units

By the end of January 31, 2017, the surplus budget estimate of the state budget for 2016 allocated to budget-using units and projects (referred to as surplus budget estimate) shall not be spent further and shall be canceled, except in the following cases:

1. Surplus budget estimates in cases that can be transferred to the next year for continued spending under the prescribed regime (no need for the competent authority to review the transfer), including:

a) Operating expenses of public positions implementing the financial self-management mechanism; funds ensuring the operation of the State Treasury from the revenue of State Treasury services according to Clause 5, Article 7 of Decision No. 54/2013/QĐ-TTg dated September 19, 2013 of the Prime Minister; funds allocated for self-management of securities from the revenue of fees and charges in the securities sector according to Article 6 of Decision No. 29/2009/QĐ-TTg dated February 20, 2009 of the Prime Minister; funds extracted from the revenue of fees and unspent balances of fee and charge collection agencies according to Account 1, Article 7 of Government Decree No. 120/2016/ND-CP dated August 23, 2016;

b) Funds allocated for self-management of water supply facilities implementing the self-management system, bearing responsibility for the use of staff positions and management costs; funds ensuring the operation of the General Department of Taxation and the General Department of Customs according to Clause 1, Article 4 of Decision No. 13/2016/QĐ-TTg dated March 15, 2016 of the Prime Minister;

c) Funds for implementing programs, projects, and research topics in the field of science and technology during the implementation period of the programs, projects, and topics assigned by the competent authority or contracted with the program leader;

d) Funds for salary reform, allowances, subsidies, and amounts calculated based on the basic salary; funds for medical care for children under six years old, medical care for the poor, and social assistance funds to continue to be used according to the current laws and regulations;

đ) Funds for national target programs and programs assigned by the competent authority to supplement in 2016.

2. Surplus budget estimates for construction investment, government bonds, including:

a) Investment capital for projects assigned by the competent authority after June 30, 2016, implemented according to the Law on Public Investment and Government Decree No. 77/2015/NĐ-CP dated September 10, 2015 on medium-term and annual public investment plans.

b) Investment capital for special projects permitted by the Prime Minister to extend the implementation period to 2017.

3. Surplus budget estimates for the funds of cases reviewed and decided by the competent authority to continue spending in 2017.

a) Subjects eligible for review, including:

- Budget estimates assigned by the competent authority after June 30, 2016 (excluding supplements due to adjustments by higher-level budget units); excluding funds exempted from review as specified in point a, Clause 1 of this Article.

- Funds for disaster relief, typhoon flood prevention, and disease control;

- Funds for tasks requiring full payment only upon product acceptance and contract liquidation;

- Expenditure on procurement and repair of equipment with complete documentation and contracts signed before December 31, 2016;

- Expenditure on additional purchases and replacement of national reserve goods;

- Counterpart funds (regular expenses) for ODA and non-refundable aid projects;

- Funds for drafting normative legal documents;

- Other necessary cases.

b) Regarding the authority to review the transfer:

- For the central budget, based on the proposals of ministries, central agencies, the Ministry of Finance will consolidate and submit to the Prime Minister for consideration and decision.

- The Chairman of the People's Committee or the head of the authorized financial agency will consider and decide for local budgets at various levels.

4. Non-refundable aid funds with specific expenditure tasks identified shall be implemented according to the State Budget Law and Circular No. 108/2008/TT-BTC dated November 18, 2008 of the Ministry of Finance.

Article 4. Handling the transfer of surplus budget balances at each level; supplementary budgets from higher-level budgets to lower-level budgets shall only be supplemented from higher-level budgets.

The handling of the transfer of surplus budget balances at each level; supplementary budgets from higher-level budgets to lower-level budgets shall be carried out in accordance with the provisions of the State Budget Law and Circular No. 108/2008/TT-BTC dated November 18, 2008, of the Ministry of Finance.

Article 5. Handling surplus advance payments and surplus deposit account balances for budget funds.

The handling of the transfer of surplus advance payments (including advance investment capital for construction projects) and surplus deposit account balances for budget funds shall be carried out in accordance with the provisions of the State Budget Law and Circular No. 108/2008/TT-BTC dated November 18, 2008, of the Ministry of Finance.

Article 6. Procedures, sequence, and deadlines for review and transfer.

Regarding the procedures, sequence, and deadlines for reviewing and handling surplus budget balances, surplus advance payments, and surplus deposit account balances, these shall be carried out in accordance with Circular No. 108/2008/TT-BTC dated November 18, 2008, of the Ministry of Finance.

For special projects specifically decided by the Prime Minister to extend their implementation period until 2017 as stipulated in point b, Clause 2, Article 3, before March 15, 2017, relevant ministries, central agencies, and localities must report to the Ministry of Planning and Investment and the Ministry of Finance for consolidation and submission to the Prime Minister for consideration and decision on each specific project.

Chapter III

ARTICLE IMPLEMENTATION CLAUSE

Article 7. Effective Date

1. This Circular takes effect from the date of signature.

2. Repeal the provisions regarding surplus budget balances of cases allowed to be transferred to the following year under the existing regulations (authorities are not required to review transfers) for the following types of expenses:

- Expenses for the operation of the Communist Party of Vietnam's organs at all levels;

- Expenses supporting creative works, cultural-artistic performances, and journalism (excluding regular operational support expenses);

- Expenses implementing preferential policies for those who have contributed to the revolution managed by the labor, invalids, and social affairs sector;

- Expenses for boundary demarcation, restoration, and boundary marker installation;

- Funds for drafting normative legal documents;

- National journalism award expenses;

- Other expenses permitted to continue usage under existing regulations.

3. During the implementation process, if there are difficulties, agencies and units are requested to report to the Ministry of Finance for research and resolution./.