Circular No. 58/2001/TT-BTC guiding, amending, and supplementing the Budget Index System

CIRCULAR

Guidelines for amending and supplementing the Budget Index System

Based on Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government on restructuring some specialized agencies under the People's Committees of provinces and centrally-run cities and districts, counties, towns, and centrally-run cities under provinces;

The Ministry of Finance provides guidelines for amending and supplementing certain Chapters of the current State Budget Index System as follows:

1. Regarding Chapter B:

Remove Chapter 002B "People's Council";

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

Remove Chapter 085B "National Committee for Population and Family Planning";

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

2. As for Chapter C:

To ensure accounting management and facilitate uniform computerization in the financial sector, based on the decisions of provincial and centrally-run city People's Committees establishing specialized agencies under district, county, town, and centrally-run city People's Committees, the Ministry of Finance authorizes the Provincial Finance and Price Control Departments to reassign the code numbers of Chapter C for these specialized agencies under district, county, town, and centrally-run city People's Committees without 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 code numbers of Chapter C issued pursuant to Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 and related Circulars amending and supplementing this decision by the Ministry of Finance, following the principle of using the largest code number of the previously merged specialized agencies to assign to the newly established specialized agency.

Example: When merging the Planning Department with code number Chapter 013C with the Finance Department with code number Chapter 018C to form the Finance and Planning Department, the code number Chapter 018C shall be assigned to the new Finance and Planning Department.

In cases where new specialized agencies are established without merging existing ones, when assigning the code number of Chapter C to the new specialized agency, the Provincial Finance and Price Control Department shall send a letter to the Ministry of Finance for the Ministry of Finance to assign the code number and provide general guidance for newly established units nationwide.

Specialized agencies under district, county, town, and centrally-run city People's Committees that have been stipulated in Laws and Ordinances shall maintain their current organizational structure, names, and code numbers of Chapter C as currently prescribed.

State management expenses for health affairs within the jurisdiction from the former district, county, town, and centrally-run city health centers which were previously accounted under Chapter 023B, now transfer this responsibility to the same-level People's Committee 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 hereby abolished.

Any budget revenues and expenditures of the state budget arising from January 1, 2001 until the date this Circular becomes effective, which have been accounted under Chapters B and C of the current State Budget Index, shall be adjusted to be accounted under the Chapters B and C prescribed in this Circular and the guidance of the Provincial Finance and Price Control Departments of centrally-run cities and provinces.

The General Tax Department, the Central Treasury, the Provincial Finance and Price Control Departments of centrally-run cities and provinces, and relevant specialized agencies are responsible for guiding subordinate units to implement accounting and settlement of state budget revenues and expenditures according to the guidance provided in this Circular. During implementation, if there are any difficulties, localities are requested to send letters to the Ministry of Finance for further research and guidance./.