Decision No. 39/2001/QD-BTC on amending and supplementing the Accounting System for Commune Budget issued pursuant to Decision No. 827/1998/QD-BTC dated July 4, 1998 of the Minister of Finance.

Pursuant to …;

Regarding the amendment and supplementation of the Accounting System for Commune Budgets

issued pursuant to Decision No. 827/1998/QĐ-BTC dated July 4, 1998 of the Minister of Finance

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THE MINISTER OF FINANCE

Pursuant to the State Budget Law on March 20, 1996 and the Law Amending and Supplementing Certain Provisions of the State Budget Law on May 20, 1998;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government regarding the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;

Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;

Pursuant to the Accounting System for Commune Budgets issued pursuant to Decision No. 827/1998/QĐ-BTC dated July 4, 1998 of the Minister of Finance;

Pursuant to Decision No. 209/2000/QĐ-BTC dated December 25, 2000 of the Minister of Finance regarding the amendment and supplementation of the State Budget Revenue and Expenditure Classification System applicable to Commune Budgets;

Pursuant to Circular No. 118/2000/TT-BTC dated December 20, 2000 of the Minister of Finance on management of Commune Budgets and other financial activities at communes, wards, and towns;

To ensure that the Accounting System for Commune Budgets is consistent with the management system of Commune Budgets and other financial activities at communes, wards, and towns;

At the proposal of the Director of the Accounting System Department and the Director of the State Budget Department,

DECISION:

Article 1: Amend and supplement certain points in the Accounting System for Commune Budgets issued pursuant to Decision No. 827/1998/QĐ-BTC dated July 4, 1998 of the Minister of Finance, as follows:

1. Add the following accounting vouchers:

a. "Commune Budget Receipt Register through National Treasury"

b. "Payment Voucher Register"

c. "Commune Budget Payment Register"

d. "Advance Payment Request Form"

These voucher formats shall be based on the formats prescribed in Circular No. 118/2000/TT-BTC dated December 20, 2000 of the Minister of Finance on management of Commune Budgets and other financial activities at communes, wards, and towns.

2. Split the "Summary Report on Commune Budget Receipts and Payments" into two reports: "Summary Report on Commune Budget Receipts" and "Summary Report on Commune Budget Payments".

Amend and supplement some indicators in these two reports to align with the provisions of Circular No. 118/2000/TT-BTC dated December 20, 2000 on management of Commune Budgets and other financial activities at communes, wards, and towns and Decision No. 209/2000/QĐ-BTC dated December 25, 2000 on the amendment and supplementation of the State Budget Revenue and Expenditure Classification System applicable to Commune Budgets.

3. Add the following:

a. Report "Summary of Final Settlement of Commune Budget Receipts";

b. Report "Summary of Final Settlement of Commune Budget Payments";

c. Report "Final Settlement of Investment Construction and Installation Expenditures".

The revised and supplemented accounting and settlement report formats are attached as an appendix.

Article 2: This Decision takes effect from January 1, 2001.

Article 3: The Directors of Provincial and Municipal Departments of Finance and Prices have the responsibility to disseminate and guide communes, wards, and towns in implementing this Decision.

The Directors of the Accounting System Department, the State Budget Department, the General Director of the Central Treasury, and the Head of the Ministry of Finance's Office are responsible for guiding and supervising the implementation of this Decision.