CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 58/2001/TT-BTC DATED JULY 11, 2001 GUIDING AMENDMENTS AND SUPPLEMENTS TO THE INDEX SYSTEM OF THE STATE BUDGET

Pursuant to Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government on the reorganization of some specialized agencies under the People's Committees of provinces and centrally governed cities and districts, counties, towns, and provincial-level cities;
The Ministry of Finance guides amendments and supplements to certain Chapters of the current State Budget Index as follows:

1. Regarding Chapter B:

- Remove Chapter 002B "People's Councils";

- Rename Chapter 005B "People's Committee Office" to "People's Council and People's Committee Office";

- Remove Chapter 085B "National Population and Family Planning Council";

- Rename Chapter 086B "Child Protection and Care Council" to "Population, Family, and Child Council".

2. Regarding Chapter C:

To ensure accounting management and facilitate uniform computerization in the financial sector, based on the decisions establishing specialized agencies under the People's Committees of districts, counties, towns, and provincial-level cities made by the People's Committees of provinces and centrally governed cities, the Ministry of Finance authorizes the Provincial Departments of Finance and Prices to redefine the Chapter C codes for these specialized agencies not exceeding the number of rooms specified in Point 3, Article 1 of Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government, according to the Chapter C codes already issued pursuant to Decision No. 280 TC/QĐ/NSNN dated April 15, 1997 and related Circulars amending and supplementing the Ministry of Finance, following the principle of using the largest Chapter C code of the previously merged specialized agencies to define the code for newly established specialized agencies.

Example: Merging the District Planning Room with code Chapter 013C with the District Finance Room with code Chapter 018C to form the District Finance and Planning Room, the code Chapter 018C will be used to define the code for the District Finance and Planning Room.

- In cases where new specialized agencies are established without being based on mergers of existing ones, when assigning Chapter C codes for new specialized agencies, the Provincial Departments of Finance and Prices shall send letters to the Ministry of Finance for the Ministry of Finance to assign codes and provide general guidance for newly established units nationwide.

- Specialized agencies under the People's Committees of districts, counties, towns, and provincial-level cities that have been defined in Laws and Ordinances shall maintain their organizational structure, names, and Chapter C codes as currently prescribed.

3. Management expenses for health services on the territory of districts, counties, towns, and provincial-level cities previously accounted under Chapter 023B are now transferred to the People's Committee at the same level to account under Chapter 005C "People's Committee Office".

This Circular takes effect from January 1, 2001. All previous regulations and guidelines contrary to this Circular are abolished.

Any budget revenues and expenditures generated from January 1, 2001 to the date this Circular becomes effective, which were accounted under the Chapters B, C as prescribed in the current State Budget Index, shall be adjusted to be accounted under the Chapters B, C as prescribed in this Circular and the guidance provided by the Provincial Departments of Finance and Prices of centrally governed cities and provinces.

The General Department of Taxation, the Central Treasury, the Provincial Departments of Finance and Prices of centrally governed cities and provinces, and relevant specialized agencies are responsible for guiding subordinate units to implement accounting and settlement of budget revenues and expenditures according to the guidance in this Circular. During implementation, if there are any difficulties, localities are requested to send letters to the Ministry of Finance for further study and guidance.