Circular No. 37-TC/HCSN stipulates the management of the state budget for the national program on information technology.

CIRCULAR

OF THE MINISTRY OF FINANCE NO. 37 TC/HCSN ON JULY 17, 1996 REGULATING THE MANAGEMENT OF THE NATIONAL BUDGET FOR THE NATIONAL INFORMATION TECHNOLOGY PROGRAM
REGARDING INFORMATION TECHNOLOGY

- Implement Decision No. 211/TTg dated April 7, 1995 of the Prime Minister approving the national information technology program - Overall plan until 2000.

To unify the management of the budget for the national information technology program. The Ministry of Finance issues this Circular regulating the management of the national information technology program budget as follows:

I. GENERAL PRINCIPLES:

- The Steering Committee for the National Information Technology Program shall be responsible for coordinating with the Ministry of Finance in the compilation and proposed allocation of annual budget plans for information technology development projects under central ministries and localities to be submitted to the Government for consideration and to the National Assembly for approval.

- State budget funds allocated for the national information technology program must be used for their intended purposes and contents approved by competent authorities and managed strictly according to current financial regulations.

- Based on the state budget plan approved by the National Assembly for information technology development projects; the Ministry of Finance shall be responsible for timely and full disbursement of funds according to the implementation progress of information technology development projects for central ministries and agencies (the portion managed by the central budget) and provide funding through the Provincial Finance and Price Departments for information technology development projects managed by localities.

II. SPECIFIC PROVISIONS:

1. Budget preparation and consolidation work:

- Annually, based on the overall plan content of the national information technology program from 1996 to 2000; the Steering Committee for the National Information Technology Program guides central ministries and localities to develop annual information technology development plans and financial plans to be sent to the Ministry of Finance and the Ministry of Planning and Investment as the basis for consolidation and submission to the Government for the National Assembly's approval.

- The Ministry of Finance shall coordinate with the Ministry of Planning and Investment to balance the budget for the information technology program in the annual state budget estimate.

- The information technology development plan and the financial plan for information technology development shall be consolidated into the economic plan and financial plan of ministries, sectors, and localities.

- The plans of central ministries and localities will be approved by the steering committee and consolidated into the project plans of the national information technology program, to be sent to the Ministry of Finance and the Ministry of Planning and Investment according to the current prescribed forms and timeframes.

- Based on the approved budget level, the Steering Committee for the National Information Technology Program shall coordinate with the Ministry of Finance and the Ministry of Planning and Investment to propose budget allocations for ministries, sectors, and localities so that the Ministry of Finance can officially notify them to proactively implement from the beginning of the planning year.

2. Contents of project expenditure for information technology development include:

- Expenditure for purchasing information technology equipment such as machines, cables, network connection costs (including both hardware and software systems)...

- Expenditure for database construction work.

- Expenditure for training related to information technology.

- Expenditure for application and deployment operations (database investigation, statistics, conversion).

- Management fee and project administration expenditure...

3. Financial management and disbursement work:

- Based on the approved budget estimate, the Ministry of Finance shall be responsible for timely capital disbursement to implement projects approved by competent authorities under category 10 item 02 according to the following methods:

+ The Ministry of Finance directly disburses funds to central ministries and agencies implementing the projects.

+ Disbursements to localities implementing projects through the Provincial Finance and Price Departments based on projects reviewed and approved by competent authorities.

- For procurement of machinery and equipment, it shall be carried out in accordance with Decision No. 20/TC-KBNN dated January 17, 1996 of the Ministry of Finance on the issuance of bidding rules for the purchase of office supplies, equipment, and working tools for state agencies, armed forces, mass organizations, and state-owned enterprises.

4. Accounting organization, financial inspection, and settlement work:

- Accounting organization work:

All information technology development projects at the central and local levels must comply with accounting regulations as stipulated in Decision No. 257/TC-CĐKT dated June 1, 1990 of the Ministry of Finance and other current documents.

- Inspection work:

Quarterly and annually, the Steering Committee for the National Information Technology Program shall coordinate with financial agencies to conduct regular or spot inspections of information technology development projects at the central and local levels regarding technical content, implementation progress, and compliance with state policies and regulations.

- Settlement work:

Based on Decision No. 257/TC-CĐKT dated June 1, 1990 of the Ministry of Finance on the accounting system for budgetary units, ministries and sectors (at the central level) receiving state budget funds for information technology development projects must prepare and consolidate quarterly and annual settlement reports together with the sector's general settlement report to submit to the Ministry of Finance.

At the local level, units receiving state budget funds for information technology development projects must prepare and consolidate quarterly and annual settlement reports together with unit settlement reports to send to the Provincial Finance and Price Department, while also submitting settlement reports to the Steering Committee for the National Information Technology Program for the purpose of reporting to the Ministry of Finance.

III. IMPLEMENTATION PROVISIONS:

- This Circular takes effect from the date of signature.

- During implementation, if there are any difficulties, central ministries and localities are requested to report to the Ministry of Finance for timely supplementation and adjustment.