Circular No. 445/TC/VP of 2003 by the Ministry of Finance to correct a minor error in Circular No. 81/2002 guiding the control of expenditures for administrative agencies and public institutions, specifically adjusting content related to fees and charges under the State budget.
핵심 사항
- Administrative units and public institutions with income → must prepare detailed reports on actual receipts and expenditures according to regulations on the state budget schedule quarterly
- Receipts: fees and charges under the State budget (after deducting the portion retained for covering costs of collecting such fees and charges) → shall be recorded as revenue and expenditure in accordance with Point 5, Section III of Circular No. 81/2002/TT-BTC
- Administrative units and public institutions with income → submit reports on actual receipts and expenditures to the financial authority for recording state budget revenues and expenditures for the unit according to regulations
- State Treasury → based on revenue and expenditure vouchers of the state budget transferred by the financial authority, shall carry out accounting entries for state budget revenues and expenditures
- Administrative units and public institutions with income → must comply with provisions regarding depreciation of fixed assets and disposal of fixed assets as stipulated in Point 5, Section III of Circular No. 81/2002/TT-BTC
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 445 TC/VP ON JANUARY 13, 2003
REGARDING CORRECTION OF CIRCULAR NO. 81/2002 DATED SEPTEMBER 16, 2002
RESPECTED: - Ministries, ministerial-level agencies, and government agencies,
- People's Committees of provinces and centrally-administered cities
The Ministry of Finance has issued Circular No. 81/2002/TT-BTC dated September 16, 2002 to guide the control of expenditures for administrative bodies implementing personnel quotas and administrative management expenses; units applying financial systems applicable to revenue-generating public institutions.
Upon reports from some localities, the Ministry of Finance has identified a minor error in Point 5, Section III of Circular No. 81/2002 due to printing errors, hereby correcting as follows:
Previously printed content: “For fees and charges under the State budget, depreciation of fixed assets, disposal of fixed assets, and other revenues under the State budget left for units to spend according to regulations, units must prepare detailed reports on actual receipts and expenditures quarterly based on the state budget classification and submit them to financial authorities to record revenue into the State budget and expenditure for the unit. Based on the fiscal vouchers transferred by financial authorities, the National Treasury shall conduct accounting entries for revenues and expenditures of the State budget.”
Now corrected as: “For revenues including fees and charges under the State budget (the amount to be remitted to the State budget after deducting the portion retained to cover costs related to collecting such fees and charges in accordance with Point 1, Section E, Part IV of Circular No. 63/2002/TT-BTC dated July 24, 2002 issued by the Ministry of Finance guiding the implementation of laws on fees and charges); depreciation of fixed assets; disposal of fixed assets, and other revenues under the State budget left for units to spend according to regulations, units must prepare detailed reports on actual receipts and expenditures quarterly based on the state budget classification and submit them to financial authorities to record revenue into the State budget and expenditure for the unit. Based on the fiscal vouchers transferred by financial authorities, the National Treasury shall conduct accounting entries for revenues and expenditures of the State budget.”
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