Circular No. 59/2026/TT-BTC on examination and consolidation of annual settlement

 

 

CIRCULAR

Providing for examination and consolidation of annual settlement

 

Pursuant to the State Budget Law No. 89/2025/QH15;

Pursuant to the Government's Decree No. 73/2026/NĐ-CP detailing and guiding the implementation of certain provisions of the State Budget Law;

Pursuant to the Government's Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance amended and supplemented by the Government's Decree No. 166/2025/NĐ-CP;

Based on the proposal of the Director of the Department of Financial-Economic Affairs;

The Minister of Finance promulgates this Circular providing for examination and consolidation of annual settlement.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

a) This Circular stipulates the establishment, consolidation, and submission of annual settlement reports; examination and consolidation of annual settlements for state budget funds, deductible fees, retained fees according to laws on fees and charges, and operational activity funds as prescribed by competent authorities to report on the usage according to the state budget classification;

b) For the settlement of public investment capital sources (excluding expenditures for state policy banks and non-budget financial funds under the provisions of Clause 6, Article 5 of the Public Investment Law and any subsequent amendments or replacements) and the settlement of project management boards implementing construction projects shall be carried out in accordance with separate guiding documents.

2. Applicability

a) State agencies, political organizations, and the Vietnam Fatherland Front;

b) Publicly funded institutions, state policy banks;

c) Other organizations and individuals related to the state budget.

Article 2. Establishment, Consolidation, and Submission of Annual Settlement Reports

1. For budget-using units:

a) Budget-using units establish and submit reports to their immediate higher budgetary units or budget-granting units (for units assigned budgets under Clause 1, Point b, Article 19 of the Government's Decree No. 73/2026/NĐ-CP dated March 10, 2026 detailing and guiding the implementation of certain provisions of the State Budget Law (hereinafter referred to as Decree No. 73/2026/NĐ-CP)) or submit to the same-level finance authority (in cases without an immediate higher budgetary unit). In cases where subordinate units receive delegated funds from superior units, they must settle accounts for the delegated funds with the delegating superior units. Specifically as follows:

- Annual settlement report for examination and notification of annual settlement; annual financial report for verification and checking other data and information as prescribed in Circular No. 24/2024/TT-BTC dated April 17, 2024 of the Ministry of Finance guiding accounting systems for administrative and public service units (hereinafter referred to as Circular No. 24/2024/TT-BTC);

- Comparison table between budget estimates/funding usage status and cash disbursement orders/drawdowns at the State Treasury or confirmation of account balances at the State Treasury according to forms prescribed in the Government's Decree No. 347/2025/NĐ-CP dated December 29, 2025 on procedures within the State Treasury domain;

- Form No. 68 (for budget-using units that are first-tier budgetary units), Form No. 71 (for budget-using public service units), and Form No. 72 (for non-budgetary state financial funds that are public service units) issued together with Circular No. 26/2026/TT-BTC dated March 25, 2026 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 73/2026/NĐ-CP (hereinafter referred to as Circular No. 26/2026/TT-BTC);

- Annual settlement report on national reserve fund expenditure (if applicable) according to the Ministry of Finance's guidelines on national reserve plans and state budget allocations for national reserves.

b) For non-budgetary state financial funds (excluding those operating under the financial mechanism of public service units applying the administrative and public service accounting system) establish financial statements in accordance with legal regulations on accounting systems for non-budgetary state financial funds; annual settlement reports according to Form No. 01 issued together with this Circular (in cases where the fund receives state budget funding), Forms No. 68 and 72 issued together with Circular No. 26/2026/TT-BTC submitted to their immediate higher budgetary units or budget-granting units or submitted to the same-level finance authority (in cases without an immediate higher budgetary unit).

2. For higher-level budgetary units of budget-using units (in cases not being first-tier budgetary units):

Higher-level budgetary units consolidate and establish annual settlement reports and annual financial reports of their own units (if applicable) and of subordinate budgetary units that have been examined in accordance with this Circular and Circular No. 26/2026/TT-BTC, submitting them to their immediate higher budgetary units or budget-granting units including:

a) Annual settlement reports as prescribed in Circular No. 24/2024/TT-BTC; financial statements as prescribed in Circular No. 108/2025/TT-BTC dated November 14, 2025 of the Ministry of Finance guiding the preparation of consolidated financial statements of administrative and public service accounting units;

b) Consolidated annual settlement reports on operational expenses according to Form No. 03 issued together with this Circular;

In cases where higher-level budgetary units have affiliated project management boards for construction investments receiving regular operational funding from the state budget without self-management, higher-level budgetary units consolidate annual settlement reports for these funds based on the approved revenue and expenditure management reports of the project management boards according to Circular No. 70/2024/TT-BTC dated October 1, 2024 of the Ministry of Finance on the management and use of revenues from consulting and project management activities of investors and project management boards using state budget funds;

c) Higher-level budgetary units submit the following documents along with financial statements and annual settlement reports to their immediate higher budgetary units or budget-granting units:

- The budget estimate/use of funds table, state budget in the form of cash payment orders/drawdowns from the State Treasury or the confirmation statement of the account balance at the State Treasury of direct subordinate budget-using units and the forms prescribed in Clause 1 of this Article;

- Notifications on the final settlement examination for subordinate budget estimate units in accordance with this Circular;

3. For level I budget estimate units:

Level I budget estimate units shall compile and prepare the annual final settlement report and financial report of their own unit (if applicable) and those of subordinate budget estimate units and assigned budget units that have been examined according to this Circular, and submit them to the same-level finance authority including reports as prescribed for higher-level budget estimate units under Clause 2 of this Article;

In case a level I budget estimate unit is also a budget-using unit, it shall prepare reports and forms as prescribed for budget-using units under Clause 1 of this Article and submit them to the same-level finance authority;

In case a level I budget estimate unit is a policy bank, it shall prepare a report including: the annual financial report audited by the National Audit Office or an independent auditor; the annual final settlement report prepared according to Form No. 01 issued together with this Circular and Form No. 68 issued together with Circular No. 26/2026/TT-BTC;

Additionally, a level I budget estimate unit shall prepare a detailed final settlement report compared to the budget estimate, evaluating the results and effectiveness of state budget spending linked to the performance of the unit, sector, program, and objectives entrusted to it, and submit it to the same-level finance authority (according to Form No. 02 issued together with this Circular);

4. The number of final settlement report files, methods of submission, and deadlines for submitting annual final settlement reports for level I budget estimate units under the central budget, provincial Departments of Finance shall be implemented in accordance with Clauses 3, 4, and 5 of Article 20 of Circular No. 26/2026/TT-BTC;

Article 3. Procedures for Examining and Compiling Annual Final Settlements

1. Direct higher-level budget estimate units, budget assigners, and level I budget estimate units (in cases where they are direct higher-level budget estimate units of budget-using units) shall examine and notify the examination results of final settlements for budget-using units within their management scope and assigned budget units in accordance with Article 4 of this Circular;

2. Higher-level budget estimate units shall compile the final settlement report of state budgets within their management scope that have been examined and submit them to direct higher-level budget estimate units and budget assigners; level I budget estimate units shall compile the final settlements of units within their management scope and assigned budget units, ensuring the completeness and accuracy of final settlement figures with confirmations from the State Treasury, and submit them to the same-level finance authority;

3. Finance authorities at all levels shall check the final settlements of level I budget estimate units at the same level regarding the completeness and accuracy of final settlement figures with confirmations from the State Treasury in accordance with Article 5 of this Circular; compile the annual final settlements of level I budget estimate units under their budget level and the annual final settlements of lower-level budgets (if any).

Article 4. Examination and announcement of examination results for annual settlement

1. Contents of examination of annual settlement: Based on reports and documents provided by the unit and responsible for them, the examination authority shall implement the following contents:

a) Check the list of annual settlement reports and financial report lists as stipulated in Clause 1 and Clause 2 of Article 2 of this Circular; in cases where the reports are not complete or lack information as required, request the examined unit to submit supplementary reports;

b) Check revenues and expenditures occurring at the unit to ensure the conditions set out in Article 12 of the State Budget Law No. 89/2025/QH15; including checking the following items:

- The reasons for increases or decreases in the actual figures of annual settlement for fees, charges, and other state budget revenues compared to the approved budget estimates according to the laws on fees, charges, and other revenue systems of the State;

- The state budget expenditure estimates assigned during the year must match the approved budget estimates (including initial budget estimates, additional and adjusted estimates during the year) in total and in detail by each spending category. For expenditure from non-repayable aid sources, it must comply with the financial management regulations for such sources based on the assigned budget estimates and the recorded income and expenditure figures for the year according to the prescribed regulations;

- The actual funds received during the year confirmed by the National Treasury office handling transactions;

- The settlement figures for expenditures, clarifying the reasons for increases or decreases compared to the approved budget estimates; examine the conditions for expenditures as prescribed; only examine the settlement figures for state budget expenditures within the scope of the budget used during the year and settled with the National Treasury office handling transactions;

- The balance of funds allowed to be carried over to the next year for settlement includes the advance payment balance, the budget surplus, and the account balance of deposited state budget funds (if any). For balances of funds that cannot be carried over to the next year for use and payment, they must be canceled from the budget or recovered and paid into the state budget;

- The accounting entries for revenues and expenditures must comply with the laws on accounting, the budget classification, and the fiscal year; the figures in the annual settlement report must match the figures in the accounting books tracking the relevant settlement figures and the figures confirmed by the National Treasury office handling transactions;

c) For revenues from business operations and services: the examination authority shall reconcile the figures based on the annual financial report of the unit;

In cases where subordinate units do not use state budget funds, retained fee sources, operational activity funds, or expenditures funded by business operation revenues and service fees, the direct superior budgetary unit will not examine the annual settlement of these units and will aggregate the non-budgetary revenue figures based on the Service Revenue Consolidation Report submitted by the unit according to Form 71 issued together with Circular No. 26/2026/TT-BTC;

d) Check the implementation of recommendations from competent state agencies through inspection, audit, and supervision activities based on the Report on Implementation of Audit, Inspection Recommendations, and Financial Authorities' Reports submitted by the unit according to Form 68 issued together with Circular No. 26/2026/TT-BTC;

đ) Provide comments on the annual settlement based on the examination results;

2. When implementing the examination of annual settlement, the examination authority has the right:

a) To request the State Audit Agency or to hire independent auditors as prescribed by auditing laws to audit the annual settlement reports of large national projects and programs to have additional grounds for examination;

b) To require the examined unit to explain or provide necessary information, documents, and figures for the examination of annual settlement;

c) To cancel revenues and expenditures that violate regulations or are not included in the approved budget. Require the examined unit to immediately pay any amounts due to the state budget as prescribed: expenditures that violate regulations, expenditures not included in the assigned budget, balances of funds not permitted to be carried over to the next year for use and settlement, taxes due, and other amounts payable according to prescribed regulations;

d) To request repayment or to request the competent authority to request repayment of amounts improperly paid to higher levels or the state budget. Handle according to their authority or propose the competent authority to handle according to the law against the head of the unit who violates regulations and causes loss to the state budget;

đ) To request the examined unit to correct settlement figures if there are errors or to prepare a new annual settlement report if deemed necessary;

e) To request the National Treasury office handling transactions of the examined unit to adjust settlement figures; carry out cancellation of balances of funds carried over to the next year for use or recovery of improper payments when the examination results of the competent authority differ from the figures confirmed by the National Treasury office handling transactions;

3. Announcement of examination of annual settlement:

a) Upon completion of the examination of annual settlement, the examination authority shall establish and sign the Minutes of Annual Settlement Examination with the examined unit (according to Appendix No. 01, Forms 1a and 1b or Form 1c issued together with this Circular);

b) The examination authority shall issue the Notice of Annual Settlement Examination to the examined unit (according to Appendix No. 02, Forms 2a and 2b or Form 2c issued together with this Circular) and related units at the locations specified in Appendix No. 02 issued together with this Circular;

c) In cases where the examined unit does not sign the Minutes of Annual Settlement Examination, the examination authority shall base the examination results to issue the Notice of Annual Settlement Examination to the examined unit and related units.

Article 5. Annual settlement consolidation

1. Based on reports and documents submitted by primary budgetary units (including primary budgetary units that are also budget users) and responsible for them, the financial agency shall check the completeness and accuracy of the settlement figures of primary budgetary units at the same level, specifically as follows:

a) Regarding the list of settlement reports and financial statements, and the notification of approval of settlement reports from higher-level budgetary units or primary budgetary units as stipulated in Clause 2, Clause 3, and Clause 4, Article 2 and Clause 3, Article 4 of this Circular. In cases where the reports are incomplete or lack necessary information, the unit shall be requested to submit supplementary reports;

b) Regarding the completeness and accuracy of the settlement figures. Specifically:

- The consistency between the consolidated settlement figures of primary budgetary units and the notifications of approval of settlements from subordinate units. If the settlement figures of primary budgetary units differ from those of subordinate units, the primary budgetary units shall be requested to explain and supplement;

- The year-end balance of funds carried forward: compare with the figures in the previous year's settlement approval notification or the previous year's settlement adjustment notification or the year-end balance of primary budgetary units already consolidated and approved by the competent authority;

- The budget allocation for expenditure in the year: ensure consistency with the budget allocated by the competent authority (including initial budget allocation, additional and adjusted budgets during the year) in total and detailed by spending areas;

- The actual funds received in the year: compare with the confirmation of figures from the State Treasury where transactions were conducted;

- The settlement figures: compare with the figures in the settlement approval notifications of subordinate units or the settlement report figures of primary budgetary units that are also budget users, within the scope of the budget used in the year and the actual payments confirmed by the State Treasury where transactions were conducted;

- The year-end balance of funds allowed to be carried forward for use and settlement in the following year: compare with the confirmation of the State Treasury where transactions were conducted, including temporary advances, surplus budgets, and account balances (if any);

c) For revenues from business operations and services: consolidate based on the Service Revenue Consolidation Report submitted by the unit according to Form No. 71 issued together with Circular No. 26/2026/TT-BTC;

d) For settlement figures of state financial funds outside the budget (as stipulated in Point b, Clause 1, Article 2 of this Circular): compare according to the content of Point b of this Clause for state budget sources, consolidate based on Form No. 01 issued together with this Circular, and the Financial Implementation Status Report of state financial funds outside the budget submitted by the unit according to Form No. 72 issued together with Circular No. 26/2026/TT-BTC;

đ) The implementation of recommendations from authorized state agencies through inspection, audit, and supervision activities based on the Audit, Supervision Recommendations Implementation Report submitted by the unit according to Form No. 68 issued together with Circular No. 26/2026/TT-BTC.

2. During the annual settlement consolidation process, the financial agency has the right:

a) To request primary budgetary units to provide explanations or necessary information, documents, and figures for inspection and settlement consolidation;

b) To request primary budgetary units to adjust their budget settlement figures if there are errors;

c) To request repayment or propose to the competent authority to request repayment of amounts paid to the state budget in violation of the law.

3. Within a maximum period of 15 days from the date of receiving complete reports and settlement forms from primary budgetary units, the financial agency shall inspect, consolidate, and prepare the annual settlement report as stipulated in Point b, Clause 4, Article 7 of this Circular. In case of discovering errors, the financial agency shall issue a document requesting primary budgetary units to adjust their settlements; specifying the errors, reasons for each error, proposing adjustments to settlement figures, and requesting the submission of revised reports and settlement forms or reporting the results of implementing the financial agency's recommendations. In case of discovering violations, the financial agency shall handle them within its authority or propose the competent authority to handle them according to the law.

Article 6. Establishment, submission, review, and consolidation of annual settlement for authorized funds

1. State management agencies under lower-level budgets receiving authorized funds shall prepare the annual settlement report on the authorized funds according to Clause 1, Article 2 of this Circular and submit it to the state management agency under the higher-level budget that has granted the authorization.

2. The state management agency under the higher-level budget directly or the direct superior budgetary unit of the budget-using entity or the entity assigned the budget shall review and notify the results of the annual settlement review for the budget-using entity or the entity assigned the budget to perform authorized tasks according to Article 4 of this Circular, and consolidate the annual settlement report to submit to the state management agency under the higher-level budget that has granted the authorization for consolidation, and then submit it to the same-level financial authority.

3. The same-level financial authority shall conduct inspection and consolidation of annual settlements according to Article 5 of this Circular.

Article 7. Responsibilities of agencies and entities in reviewing and consolidating annual settlements

1. Responsibilities of budget-using entities:

a) Shall be responsible for complying with state policies and regulations, ensuring the accuracy, truthfulness, and completeness of settlement information and data, and the legality of provided vouchers; timely and fully provide all necessary documents, materials, and vouchers for the review process;

b) Strictly implement recommendations from the superior budgetary unit or competent state authorities regarding adjustments to figures, information, accounting books, annual settlement reports, expenditures, and recovery of payments to the state budget;

c) Within ten working days from the date of receipt of the annual settlement review notification or annual settlement adjustment notification from the superior budgetary unit (in cases directly subordinate to the superior budgetary unit), must fully implement all contents in the annual settlement review or adjustment notification and complete procedures to adjust settlement figures with the State Treasury where transactions are conducted;

In case the budget-using entity disagrees with the content of the annual settlement review notification from the superior budgetary unit, they must submit a written document to the first-level budgetary unit for consideration and decision;

In case the budget-using entity disagrees with the content of the annual settlement review notification from the first-level budgetary unit, they must submit a written document to the first-level budgetary unit, clearly explaining the reasons and legal basis for the disagreed content, allowing the first-level budgetary unit to consider and decide, and the first-level budgetary unit shall bear responsibility for its decision;

While awaiting the decision of the competent authority, the budget-using entity must comply fully with the content of the annual settlement review notification issued by the competent authority;

2. Responsibilities of the direct superior budgetary units of budget-using entities or entities assigned the budget:

a) Review and notify annual settlements and be responsible for the results of annual settlement reviews of directly subordinate budgetary units and assigned budget entities;

b) Upon receiving an annual settlement adjustment document from the first-level budgetary unit, within ten working days, must fully implement all recommendations and adjust the annual settlement review notifications for subordinate budgetary units;

c) Consolidate and submit the annual settlement report of the state budget within their management scope to the direct superior budgetary unit;

3. Responsibilities of the first-level budgetary unit:

a) Guide subordinate budgetary units to properly implement regulations on annual settlement review and notification; simultaneously consolidate, prepare, and submit the annual settlement report according to the prescribed deadlines;

b) Review and notify annual settlements and be responsible for the results of annual settlement reviews of directly subordinate budgetary units according to Article 5 of this Circular;

c) Upon receiving a request for annual settlement adjustment from the Ministry of Finance, within seven working days from the date of receipt of the Ministry's document, the first-level budgetary unit must fully implement all recommendations and adjust the annual settlement review notifications for subordinate budgetary units, and resubmit the adjusted settlement report or report back on the implementation of financial authority recommendations to ensure the deadline for consolidation, preparation, and submission of the annual settlement report of the state budget according to Article 72 of the State Budget Law;

The deadline for submitting the annual settlement adjustment report of first-level budgetary units at various levels in localities to the financial authority is determined by the provincial People's Committee to ensure compliance with the deadlines for consolidation, preparation, and submission of the annual settlement report of the local state budget according to Articles 71 and 72 of the State Budget Law and Article 32 of Decree No. 73/2026/NĐ-CP;

4. Responsibilities of financial authorities at various levels:

a) Inspect the annual settlement of the first-level budgetary unit at the same level (including first-level budgetary units that are also budget-using entities) for completeness and consistency between settlement figures according to Article 5 of this Circular;

b) Consolidate and prepare the annual settlement report of the state budget for decision by the competent authority according to Article 32 of Decree No. 73/2026/NĐ-CP and Article 20 of Circular No. 26/2026/TT-BTC;

5. Responsibilities of the State Treasury where transactions are conducted:

a) Confirm and be responsible for confirming the situation of state budget fund usage for budgetary units according to regulations; figures recorded as income and expenditure during the year serve as the basis for annual state budget settlement;

b) Review and confirm remaining state budget funds transferred to the next year according to Article 31 of Decree No. 73/2026/NĐ-CP and Article 19 of Circular No. 26/2026/TT-BTC;

c) Temporarily suspend payment upon request of the financial authority (in writing) for budgetary units that fail to fully and promptly comply with reporting and financial statement regulations according to Clause 4, Article 21 of Decree No. 73/2026/NĐ-CP and Clause 1, Article 15 of Circular No. 26/2026/TT-BTC until the financial authority issues a notification ending the suspension of payment.

d) Implement adjustment accounting entries for data according to the request of budget-using units or written requests from competent authorities based on the review results and consolidated final accounts.

Article 8. Transitional Provisions

For budget-using units that have been reviewed and finalized their accounts by the direct superior budgetary unit, the budget allocation unit, or the first-level budgetary unit before this Circular takes effect, they shall not need to re-execute the account review process as stipulated in this Circular.

Article 9. Implementation Provisions

1. This Circular takes effect from May 29, 2026, and applies to the finalization of state budget accounts starting from fiscal year 2025.

2. Circular No. 137/2017/TT-BTC dated December 25, 2017, issued by the Ministry of Finance, which regulates the examination, verification, notification, and consolidation of annual final accounts, ceases to be effective from the date this Circular takes effect.

3. During implementation, if the legal normative documents referred to in this Circular are amended, supplemented, or replaced by other legal normative documents, then the provisions of the amended, supplemented, or replacing documents shall apply.

4. During implementation, if there are any difficulties, please promptly report them to the Ministry of Finance for study and resolution./.

 

 

 

STATE BUDGET EXPENSES FINAL ACCOUNTING REPORT IN THE COUNTRY

Year...

 

Unit: VND

 

 

 

Notes:

Proposed state budget funds for final accounting:

- In case the actual funds generated in Section III are greater than or equal to the funds provided in Section IV, the proposed state budget funds for final accounting are the funds provided in Section IV;

- In case the actual funds generated in Section III are less than the funds provided in Section IV, the proposed state budget funds for final accounting are the actual funds generated in Section III.

 

 

REPORT
EXPLANATION OF FINAL ACCOUNTING OF STATE BUDGET EXPENSES FOR THE YEAR COMPARED TO THE ESTIMATE
Year...

(Applicable for reporting units above sending reports to the first-level budgetary unit/First-level budgetary unit sending reports to the financial authority)

 

I - Summary Data:

 

Unit: VND

II - Explanation:

1. Reasons for fluctuations in final accounting compared to allocated estimates (objective, subjective, policy changes, unexpected events, etc.).

2. Evaluation of results and effectiveness of state budget expenditures linked to the performance of tasks assigned to the unit, sector, program, project, and objectives.

 

 

 

Notes

- Carryover estimate from the previous year includes: balance of estimate and advance payment balance from the previous year carried over to the next year.

- Estimate allocated for the year includes: initial estimate, supplementary estimate, increased and decreased estimates during the year.

 

Form No. 03

 

COMPREHENSIVE REPORT ON FINAL ACCOUNTING OF OPERATING EXPENSES FOR THE YEAR...
UNIT:

(Applicable for reporting units above sending reports to the first-level budgetary unit/First-level budgetary unit sending reports to the financial authority)

 

Part I - SUMMARY OF EXPENSES:

Part II - DETAIL OF EXPENSES FOR SETTLEMENT:

 

 

 

Notes:

For units with program/project expenses (with CT, DA codes as prescribed): compile detailed program/project expense data according to Model Annex F01-02/BCQT issued together with Circular No. 24/2024/TT-BTC.

 

Appendix No. 01

(Attached to Circular No. 59/2026/TT-BTC dated May 29, 2026 of
Minister of Finance)

 

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
______________________

..., day... month... year...

 

MINUTES

Examination and settlement for the year...

 

Unit being examined:...

Program code:...

I. Examination Participants:

1. Representative of the unit being examined:

Mr./Ms.... Position......

2. Representative of the examining authority/unit:

Mr./Ms.... Position......

3. ……………………………………….

II. Examination Content

1. Scope of examination: Settlement for the year...

This section clearly states each source of funds examined that occurred at the unit (state budget, deductible fees, retained (if applicable), operating activity funds (if applicable)) and sources not within the scope of the settlement examination.

2. Settlement figures:

a) Fees and charges collected

- Total collection in the year:... dong;

- Amount to be remitted to the state budget:... dong;

- Amount of deductible fees, retained:... dong.

(Detailed figures according to Model Form No. 1a issued with this Circular).

b) Operating activity expense settlement:

This section details each source of funds examined that occurred at the unit (state budget, deductible fees, retained (if applicable), operating activity funds (if applicable)) based on the following indicators:

- Balance of funds carried over from the previous year;

- Budget allocated for the year:... dong, including:

+ Initial budget allocation at the beginning of the year:... dong;

+ Additional budget allocation during the year:... dong;

- Actual funds received during the year:... dong;

- Funds settled:... dong;

- Reduction in funds during the year:... dong

- Balance of funds transferred to the next year for use and settlement:... dong, including:

+ Received funds:... dong;

+ Remaining budget surplus at the State Treasury:... dong;

(Detailed figures according to Model Form No. 1b or Model Form No. 1c (for non-budget state financial funds funded by the state budget) issued with this Circular).

3. Implementation of audit, inspection, and financial agency recommendations

- Total amount of funds to be remitted to the state budget:... dong

- Total amount of funds already remitted to the state budget:... dong

- Total amount of funds still to be remitted to the state budget:... dong

(Detailed figures according to Model Form No. B02/BCQT issued with Circular No. 24/2024/TT-BTC)

4. Explanation of settlement figures

Explain and evaluate the settlement of the state budget for assigned tasks, programs, and objectives; specifically assess the reasons for increases or decreases compared to the annual budget allocation, linked to specific results regarding socio-economic targets to evaluate effectiveness and outcomes of each task, program, objective, and field managed; detail funds transferred to the next year, canceled budget estimates (if any), remitted to the state budget; expenditures from the state budget in foreign currency... Clearly state the reasons for discrepancies between the examination figures and the reported figures of the unit being examined (if any).

III. Comparison of Results Activity Figures:

1. Situation of saving expenditures from the state budget, deductible fees, retained (if applicable) according to relevant authorities' documents.

2. Implementation of financial autonomy mechanism:

Year-end surplus or deficit (savings) according to the financial mechanism of the agency or unit as prescribed by law (regarding the autonomous mechanism of administrative agencies or the autonomous mechanism of public service organizations or special financial mechanisms):... dong, including:

- Distributed according to the financial mechanism (in case the unit is allowed to establish a fund):... dong; including: Development Fund for Public Services:... dong; Supplementary Income Fund:... dong; Reward and Welfare Fund:... dong; other funds.

- Distributed according to the financial mechanism (in case the unit is not allowed to establish funds):... dong; including: Supplementary Income... dong; Reward... dong; Welfare... dong;...

3. Establishment and use of salary reform funds from funds generated at the unit according to regulations (including state budget; deductible fees, retained; production and business service income and other sources):

- Balance carried over from the previous year:... dong;

- Amount established for salary reform:... dong;

- Amount used:... dong;

- Amount used for investment, procurement, and professional activities and implementing the financial autonomy mechanism (if applicable):... dong;

- Balance of funds permitted to transfer to the next year for use and settlement:... dong.

(Figures for this item are taken from Section IV.2 Explanation of the Settlement Report according to Model Form No. 03/BCQT and Section IV.18 Explanation of Financial Statements according to Model Form No. B04/BCTC issued with Circular No. 24/2024/TT-BTC).

IV. Comments and Recommendations:

1. Comments:

- On compliance with the deadline for submitting the settlement report.

- On the settlement report forms.

- On compliance with state regulations such as: budget preparation, allocation, and allocation; procurement and repair of assets; state budget revenue and payment system; expenditure system; accounting for revenue and expenditure, state budget accounts, balance of funds carried over to the next year...

- On implementation of National Audit Office recommendations, inspections, and financial agencies.

………………

2. Recommendations:

Propose recommendations from the examined unit and the examining unit related to compliance with state regulations and implementation of National Audit Office recommendations, inspections, and financial agencies of the examined unit.

This record is made in four copies (each party retains two copies), approved and agreed upon by all parties signing below.

 

 

Form No. 1a

DATA FOR REVIEW AND APPROVAL OF FEES AND CHARGES IN YEAR...
UNIT:...

(Attached to the Record of Review and Approval of Final Accounts No. .../... dated .../.../...)

 

Note:

The data for review in this form is based on the Explanation Report of the Final Accounts according to Form No. B03/BCQT issued together with Circular No. 24/2024/TT-BTC.

In cases where the unit is allocated savings funds from retained fees during the year, the amount due to the State Budget according to the ratio and the amount due according to the savings decision must be clearly explained.

 

Form No. 1b

DATA FOR REVIEW AND APPROVAL OF OPERATING EXPENSES FINAL ACCOUNTS IN YEAR...
UNIT:...

(Attached to the Record of Review and Approval of Final Accounts No. .../... dated .../.../...)

 

Part I - SUMMARY OF EXPENDITURE SITUATION:

Unit: dong

Note:

Verify and reconcile the indexes to ensure compliance with the following data requirements:

- Previous Year's Carryover Funds + Annual Budget Estimate = Final Accounts Expenditure + Reductions During the Year + Permitted Carryover to Next Year's Use and Final Accounts.

- Previous Year's Carryover Funds Received (Previous Year's Advance Payment Carryover) + Annual Receipts = Final Accounts Expenditure + Incorrectly Expended Funds Already Paid to the State Budget + Incorrectly Expended Funds Still to be Paid to the State Budget + Permitted Carryover to Next Year's Use and Final Accounts (Next Year's Advance Payment Carryover).

 

Part II - DETAIL OF FINAL ACCOUNTS EXPENDITURE:

(Content according to Form No. B01/BCQT issued together with Circular No. 24/2024/TT-BTC)

For units whose final accounts have been reviewed and approved with program/project expenditure (with CT, DA codes as prescribed): the reviewing unit shall detail the program/project expenditure according to the Supplementary Form F01-02/BCQT issued together with Circular No. 24/2024/TT-BTC (supplementing detailed columns for reported amounts, approved amounts, and differences as above).

Form No. 1c

 

DATA FOR REVIEW AND APPROVAL OF FINAL ACCOUNTS OF STATE BUDGET EXPENDITURE

FOR THE FUND...
(Attached to the Record of Review and Approval of Final Accounts No. .../... dated .../.../...)

(Applicable to state financial funds outside the budget (excluding funds operating under the financial mechanism of public service organizations))

Year...

Unit: dong

 

Serial Number

Proposed Capital for Final Accounts Settlement:

- If the actual capital generated at Section III is greater than or equal to the capital provided at Section IV, then the proposed capital for final accounts settlement is the capital provided at Section IV;

- If the actual capital generated at Section III is less than the capital at Section IV, then the proposed capital for final accounts settlement is the actual capital generated at Section III.

Appendix No. 02

 

(Attached to Circular No. 59/2026/TT-BTC dated May 29, 2026

of the Minister of Finance)
Name of the upper-level budgetary unit

 

 

Notified Unit:...

Chapter Code: ...

Based on Circular No. 59/2026/TT-BTC dated May 29, 2026 of the Minister of Finance on the review and consolidation of annual final accounts;

Based on the final accounts report for year...of...

______________

 

(name of notified unit)

and the final accounts review record dated .../.../... between... (name of unit) and... (name of unit) (name of notifying agency/unit) notifies the approval of final accounts for year...;

…………(excluding ...) of... (name of notified unit) as follows: I. Data Section: 1. Scope of Review:

Detail each source of expenditure reviewed and generated at the unit (State Budget, fees deducted, retained (if any), operating activity revenue (if any)) and sources not within the scope of final accounts settlement.

2. Final Accounts Data: ……

a) Fees and Charges Collection

- Total income in the year:...dong

- Amount due to the State Budget:...dong

- Amount of fees deducted, retained:...dong

(Detailed data according to Form No. 2a issued together with this Circular).

b) Final Accounts of Operating Expenses:

This section details each source of expenditure reviewed and generated at the unit (State Budget, fees deducted, retained (if any), operating activity revenue (if any)) according to the following indices:

- Previous year's carryover funds

- Annual budget estimate allocation:...dong, including:

+ Initial annual budget estimate:...dong;

+ Additional budget estimates during the year:...dong;

- Actual receipts during the year:...dong;

- Final accounts expenditure:...dong;

- Actual funds received in the year:…… dong;

- Funds for final settlement:……… dong;

- Reduction in annual expenses: …… VND

- Remaining expenses to be carried over to the next year for use and settlement: …VND, including:

+ Received expenses: …VND;

+ Remaining budget estimate at the Treasury: …VND;

(Detailed figures according to Form No. 2b or Form No. 2c (for state financial funds outside the budget funded by the State Budget) issued together with this Circular).

2. Implementation of audit recommendations, inspection, and financial authority's suggestions

- Total amount of expenses required to be remitted to the State Budget: …… VND

- Total amount of expenses already remitted to the State Budget: …VND

- Total amount of expenses still required to be remitted to the State Budget: ….. VND

(Detailed figures according to Form No. B02/BCQT issued together with Circular No. 24/2024/TT-BTC)

1. Explanation of settlement figures:

Explain and evaluate the settlement situation of the state budget for assigned expenditure tasks, programs, and objectives; specifically assess the reasons for increases or decreases compared to the allocated budget estimates for the year, linking with specific results regarding economic and social goals to evaluate effectiveness and outcomes of each task, program, objective, and field managed; detail expenses carried over to the next year, canceled budget estimates (if any), remitted to the State Budget; expenditures from the State Budget in foreign currency... Clearly state the reasons for discrepancies between reviewed figures and reported figures of the reviewed unit (if any).

III. Content of reconciliation of reported activity results figures:

1. Implementation of savings from state budget sources, fees deducted and retained (if any) in accordance with relevant authorities' documents.

2. Implementation of self-financing mechanisms:

Year-end revenue and expenditure differences (savings) under the financial mechanism of the agency or unit as stipulated by law (regarding the self-financing mechanism of administrative agencies or the self-financing mechanism of public service units or special financial mechanisms): …VND, including:

- Distribution according to the financial mechanism (in cases where the unit establishes a fund): …VND; including: Development Fund for Public Services: …VND; Supplementary Income Fund: …VND; Reward and Welfare Fund: …VND; other funds.

- Distribution according to the financial mechanism (in cases where the unit does not establish any funds): …VND; including: Supplementary Income Expenditure …VND; Reward Expenditure …VND; Welfare Expenditure …VND; ...

3. Establishment and use of salary reform funds from generated funds at the unit according to regulations (including state budget sources; deducted and retained fees; production and business service sources and other sources):

- Balance carried forward from the previous year: …VND;

- Amount established for salary reform: …VND;

- Amount used: …VND;

- Amount used for investment, procurement, and professional activities and implementation of self-financing mechanisms (if any): …VND;

- Remaining funds allowed to be carried over to the next year for use and settlement: …VND.

IV. Comments and Recommendations:

1. Comments:

- On compliance with deadlines for submitting settlement reports.

- On settlement report forms.

- On compliance with state regulations such as: on budget preparation, allocation, and assignment; on asset procurement and repair; revenue and state budget payment systems; expenditure systems; accounting for income and expenditure, state budget sub-accounts, and remaining funds allowed to be carried over to the next year for use and settlement...

- On implementing National Audit Office recommendations, inspections, and financial authority suggestions.

……..

2. Recommendations:

Propose contents that need to be recommended by the reviewing unit related to compliance with state regulations and implementation of National Audit Office recommendations, inspections, and financial authority suggestions of the reviewed unit.

 

 

 

Form No. 2a

REVIEWED FIGURES FOR FEES AND CHARGES IN YEAR...
UNIT:...

(Attached to Review Notification No. …./….. dated …./…. /…..)

 

Unit: VND

 

 

Form No. 2b

REVIEWED FIGURES FOR SETTLEMENT OF OPERATING EXPENSES IN YEAR...
UNIT:...

(Attached to Review Notification No. …./….. dated …./…. /…..)

 

Part I - SUMMARY OF EXPENSES:

 

Unit: dong

Part II - DETAIL OF EXPENSES FOR SETTLEMENT:

 

 

 

Note:

For units whose settlement approval includes program/project expenses (with CT, DA codes as prescribed): the approving unit shall examine the detailed program/project expense data according to Model Annex F01-02/BCQT issued together with Circular No. 24/2024/TT-BTC.

 

Model Form 2c

 

DATA FOR SETTLEMENT APPROVAL OF STATE BUDGET EXPENSES
FOR THE FUND...

(Attached to the Settlement Approval Notification No. .../..... dated .../.... /....)

(Applicable to state financial funds outside the state budget (excluding funds operating under the financial mechanism of public service units))

Year...

 

Unit: dong

 

 

 

Note:

Proposed state budget capital for settlement:

- In case the actual state budget capital generated at Section III is greater than or equal to the state budget capital provided at Section IV, the proposed state budget capital for settlement is the state budget capital provided at Section IV;

- In case the actual state budget capital generated at Section III is less than the state budget capital at Section IV, the proposed state budget capital for settlement is the actual state budget capital generated at Section III.