Circular No. 485-TC/NSNN dated 1998 issued by the Ministry of Finance requests agencies and localities to summarize the implementation of the State Budget Law in its first year, assess achievements and difficulties encountered, and propose amendments for improving the law and guiding documents.
적용 범위
["Ministries, ministerial-level agencies, government-affiliated agencies, central-level organizations","People's Committees of provinces and centrally-administered cities"]
핵심 사항
- The Ministry of Finance requests units to compile and report on the implementation of the State Budget Law according to the main contents outlined in this Circular.
- Units must report on achievements, difficulties encountered, and recommendations for improving the law and guiding documents implementing the State Budget Law.
- Reports must be submitted to the Ministry of Finance by March 25, 1998, for consolidation and reporting to the Government and the Standing Committee of the National Assembly.
- Reports should focus on the organization and implementation of the law, results of budget revenue and expenditure decentralization among levels, management of budget revenues and expenditures through State Treasury, and effects of implementing the State Budget Law.
- Reports should also include difficulties encountered in organizing and implementing the State Budget Law, focusing on issues such as base-budget preparation, sub-budget allocation according to items for subordinate budget units, budget decision-making and disbursement, revenue and expenditure tasks at each budget level, centralized revenue collection and budget disbursement procedures, current State Budget structure, mandatory expenditure items, 1997 year-end settlement, village-level budget management under the State Budget Law and Circular No. 14 TC/NSNN.
🌐 이 문서의 사회적 영향
- Units are required to compile reports on the implementation of the State Budget Law for the Ministry of Finance to assess the situation and serve research and necessary amendments to improve the State Budget Law and guiding documents.
- This enhances the effectiveness of state budget management, ensuring appropriate revenue and expenditure in line with management requirements and practical needs.
- However, compiling reports also imposes a short-term workload burden on units.
❓ 자주 묻는 질문
업데이트 중.
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 485/TC/NSNN DATED FEBRUARY 26, 1998
REGARDING THE INTERIM REVIEW OF IMPLEMENTATION WORK
OF THE STATE BUDGET LAW
Respected,
- Ministries, agencies at the ministerial level, government agencies, central-level organizations, and associations,
- People's Committees of provinces and centrally-administered cities,
The State Budget Law was adopted by the National Assembly, 9th session, 9th meeting on March 20, 1996 and became effective from 1997. After one year of implementation, thanks to the efforts of various sectors and levels from central to local, the work of implementing the State Budget Law has initially achieved certain results.
To have a basis for compiling an assessment of the situation in implementing the State Budget Law to serve research on amending and supplementing necessary provisions to perfect the State Budget Law and guiding documents for implementation, in line with management requirements and practical needs; the Ministry of Finance requests ministries, agencies at the ministerial level, government agencies, central-level organizations, associations, People's Committees of provinces and centrally-administered cities to compile and report to the Ministry of Finance on the situation of implementing the State Budget Law according to the main contents as follows:
I. ACHIEVEMENTS ACCOMPLISHED:
- Organizational work for implementing the State Budget Law.
- Implementation results:
+ Allocation of revenue sources and expenditure responsibilities between budget levels.
+ Management of revenue collection and disbursement through the National Treasury.
+ Effects of implementing the State Budget Law.
II. CHALLENGES AND ISSUES IN THE PROCESS OF ORGANIZING IMPLEMENTATION OF THE STATE BUDGET LAW:
FOCUS ON THE FOLLOWING PROBLEMS:
1. Organization of budget preparation from grassroots and detailed according to the State Budget Item List has been implemented or not, and what difficulties exist.
2. Allocation of budgets by item for subordinate budget units needs any supplementation or amendment?
3. Are decisions on and allocation of budgets in accordance with the Law and guiding documents? Is there a guarantee of centralized democracy? To what extent should budget transparency be reflected, and according to which contents?
4. Have revenue and expenditure tasks at each budget level been appropriate for practical needs and management requirements, and if so, what amendments are needed?
5. Are there any difficulties in the procedures of centralized revenue collection and disbursement as stipulated (quarterly budget preparation, document control, budget adjustment, authorized payment...) and in relations between budget users and financial authorities and the National Treasury that need to be amended or supplemented?
6. Does the current State Budget Item List (issued under Decision No. 1207 TC/NSNN) reflect management requirements adequately? What needs to be added or modified?
7. Are the mandatory expenditure items according to Circular No. 93 TC/NSNN appropriate, and if increased gradually, how should adjustments be made reasonably?
8. How was the year-end closure and settlement of accounts for 1997 carried out? What amendments or supplements are needed?
9. Are there any difficulties in village-level budget management according to the State Budget Law and Circular No. 14 TC/NSNN?
10. Other necessary issues.
III. SUGGESTIONS OF THE MINISTRY AND LOCAL AUTHORITIES REGARDING
THE ISSUES ABOVE TO PERFECT THE LAW AND GUIDING DOCUMENTS FOR IMPLEMENTATION.
The above report should be sent to the Ministry of Finance (Budget Department) before March 25, 1998 for compilation and reporting to the Government and the Standing Committee of the National Assembly.
The aforementioned report shall be submitted to the Ministry of Finance (State Budget Department) before March 25, 1998, for compilation and reporting to the Government and the Standing Committee of the National Assembly.
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