Decree No. 42/SL abolishes budgets at various levels including regions, provinces, cities, autonomous towns, and incorporates them into the national fund starting from January 1, 1947. The special defense fund remains unchanged.
적용 범위
Budget management agencies at various levels including regions, provinces, cities, autonomous towns, and those dependent on the national budget
핵심 사항
- Starting from January 1, 1947, all budgets at various levels including regions, provinces, cities, autonomous towns, and those dependent on the national budget are abolished (Article 1).
- Establish a section called "Provisional Revenue Account" in the national fund to manage revenues and expenditures (Article 2).
- Revenues into the "Provisional Revenue Account" shall be collected by the order of the Minister of Finance or an agency authorized by law to issue such orders (Article 3).
- Expenditures from the aforementioned budgets shall be paid by the order of the Minister of Finance or an agency authorized by law to issue such orders (Article 4).
- Verification of expenditures under the "Provisional Revenue Account" will be carried out in three aspects: political, accounting, and supervision (Article 5).
🌐 이 문서의 사회적 영향
- Strengthen centralized budget management from the central level.
- Reduce local financial management levels, reform the national financial system.
- Improve the efficiency of national financial resource utilization.
❓ 자주 묻는 질문
When does Decree No. 42/SL come into effect?
Starting from January 1, 1947 (Article 1).
Are budgets at various levels including regions, provinces, cities, autonomous towns, and those dependent on the national budget abolished?
Yes, starting from January 1, 1947 (Article 1).
Who decides on revenues into the "Provisional Revenue Account"?
By the order of the Minister of Finance or an agency authorized by law to issue such orders (Article 3).
전문
DECREE
OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
NUMBER 42 DATE 7 APRIL 1947
CHAIRMAN OF THE COUNCIL OF MINISTERS
In accordance with the current accounting regulations;
Considering the current situation;
After the Standing Committee of the National Assembly and the Council of Ministers have agreed;
ISSUES THE DECREE:
Article 1
From January 1, 1947 until new orders are issued, all budgets at various levels including the national budget, provincial, city, town, autonomous, and dependent budgets shall be abolished and merged into the national fund.
The special defense fund shall remain unchanged.
The settlement of old budgets referred to in paragraph 1 of this Article shall continue to be carried out according to previously issued regulations.
Any surplus funds shall be credited to the "Contingency Revenue and Expenditure" account mentioned in Article 2 of this Decree. Any deficits shall also be covered by that account.
Article 2
Now establish for the aforementioned national fund an account called: "Contingency Revenue and Expenditure Account".
All revenues belonging to the national budget and the budgets at various levels including provincial, city, town, autonomous, and dependent budgets shall be credited to the "Revenue" portion of that account.
All expenditures from the aforementioned budgets shall be covered by the "Expenditure" portion of that account.
Article 3
All revenues credited to the "Contingency Revenue and Expenditure" account mentioned in Article 2 above shall be credited by revenue orders issued by the Minister of Finance or other agencies authorized by law to issue such orders.
Article 4
All expenditures shall be paid by payment orders issued by the Minister of Finance or other agencies authorized by law to issue such orders.
Expenditures related to the National Assembly shall be proposed by the Standing Committee and determined by the Ministry of Finance.
Expenditures related to Ministries shall be proposed by the respective Ministers and determined by the Ministry of Finance.
These expenditures include those for departments and offices under their authority: personnel and materials.
The Ministry of Interior must plan for expenditures of the Chairman of the Government Office and of Ministers who do not head any Ministry.
Expenditures of the Anti-Japanese War Committees in each region shall be proposed jointly by the Ministry of Defense and the Ministry of Interior and determined by the Ministry of Finance.
Expenditures of provinces shall be centralized and reviewed by the Anti-Japanese War Committees before being proposed as in the case above.
Article 5
The verification of expenditures within the "Contingency Revenue and Expenditure" account mentioned in Article 2 above shall be carried out in three aspects:
a) Politically, the Chairman of the Standing Committee of the National Assembly, the Ministers, and the Chairmen of the Anti-Japanese War Committees shall be responsible for expenditure before the Government.
b) Accounting-wise, the Chairman of the Standing Committee of the National Assembly, the Ministers, and the Chairmen of the Anti-Japanese War Committees must submit supporting documents to the Ministry of Finance for review and to prepare reports on the settlement of the "Contingency Revenue and Expenditure" account to the National Assembly and the Government.
c) Supervision-wise, the Ministry of Finance will organize a Mobile Audit Board. A subsequent decree will define its powers.
Article 6
The Treasury Department of Vietnam shall oversee the management of public funds and accounting records.
The transportation of currency shall be handled by the Treasury Department of Vietnam according to orders from the Minister of Finance and assisted by the Ministry of Defense or the Anti-Japanese War Committees in security matters.
, Clause 1, Clause 2 Article 7a of this Regulation.
The Ministers of all Ministries shall implement this Decree.
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Ho Chi Minh City (Signed)
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