Circular No. 61/2017/TT-BTC guiding the public disclosure of state budget for budgetary units and organizations supported by the state budget.

CIRCULAR

Guidelines on publicizing the state budget for budgetary units and organizations supported by the state budget

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 59/2013/QĐ-TTg dated October 15, 2013 of the Prime Minister on the list of state secrets classified as Top Secret and Confidential in the financial sector;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the publicizing of the state budget for budgetary units and organizations supported by the state budget.

 

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular guides the publicizing of the state budget for budgetary units and organizations supported by the state budget.

b) The scope of publicizing shall be as provided for in point a, Clause 1 of this Article, excluding data and explanatory reports in the fields of national defense, security, and national reserves.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Budgetary unit

b) Organization supported by the state budget

Article 2. Principles of Publicizing

1. Publicize all budget information fully, promptly, and accurately in accordance with the forms prescribed in this Circular.

2. Ensure the requirements for protecting state secrets in accordance with current regulations.

Chapter II

PUBLICIZING THE STATE BUDGET FOR BUDGETARY UNITS

Article 3. Content of Publicizing

1. Publicizing the State Budget Estimate

a) For higher-level budgetary units

- Publicize the state budget revenue and expenditure estimate, including any reduction or increase adjustments (if any) assigned by the competent authority; other sources of funding and allocation to subordinate units (including the unit's own direct use estimate), and units authorized (authorized funding portion - if any) (in accordance with Form No. 01 attached hereto).

- Publicize the bases, principles, and standards for allocating the state budget estimate.

b) For budget-using units

Publicize the state budget revenue and expenditure estimate, including any reduction or increase adjustments (if any) assigned by the competent authority and other sources of funding (in accordance with Form No. 02 attached hereto).

2. Publicizing Data and Explanatory Reports on the Implementation of the State Budget Estimate (quarterly, semi-annually, annually)

a) For higher-level budgetary units

- Publicize the explanatory report on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved.

- Publicize the data on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved (in accordance with Form No. 03 attached hereto).

b) For budget-using units

- Publicize the explanatory report on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved.

- Publicize the data on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved (in accordance with Form No. 03 attached hereto).

3. Publicizing the Final Accounts of the State Budget

a) For higher-level budgetary units

- Publicize the explanatory report on the final accounts of the state budget approved by the competent authority.

- Publicize the data on the final accounts of the state budget(in accordance with Form No. 4, Form No. 5 attached hereto).

b) For budget-using units

- Publicize the explanatory report on the final accounts of the state budget approved by the competent authority.

- Publicize the data on the final accounts of the state budget (in accordance with Form No. 4, Form No. 5 attached hereto).

Article 4. Responsibilities for Publicizing

- The head of the budgetary unit is responsible for implementing the publicizing of the contents stipulated in Article 3 of this Circular.

- For the contents of publicizing stipulated in Clause 1 and Clause 3 of Article 3, the head of the budgetary unit issues a Decision to publicly announce the state budget and related forms in accordance with the provisions (in accordance with Form No. 01/QĐ-CKNS attached hereto).

- For the contents of publicizing stipulated in Clause 2 of Article 3, the head of the budgetary unit approves and publicly announces the state budget. (in accordance with Form No. 03 attached hereto).

Article 5. Forms of Public Disclosure

The publicizing of the contents stipulated in Clause 1, Clause 2, and Clause 3 of Article 3 of this Circular shall be carried out through one or more forms prescribed in point b, Clause 1 of Article 15 of the State Budget Law. For units with an electronic portal, they must publicize the state budget through their own electronic portal.

Article 6. Time for Disclosure

1. The budget report of the state budget must be disclosed no later than fifteen days from the date it is assigned by the higher budget unit or competent authority at the beginning of the year and adjusted during the year (if applicable).

2. The quarterly and six-month reports on the implementation of the state budget must be disclosed no later than fifteen days from the end of each quarter and six months.

3. The annual report on the implementation of the state budget must be disclosed no later than five working days from the date the reporting unit submits to its direct superior budget unit.

4. The final account report of the state budget must be disclosed no later than fifteen days from the date it is approved by the higher budget unit or competent authority.

Chapter III

DISCLOSURE OF THE STATE BUDGET FOR ORGANIZATIONS SUPPORTED BY THE STATE BUDGET

Article 7. Contents of Disclosure

1. Disclosure of State Budget Support Funding

a) For superior organizations

- Disclose the state budget support revenue and expenditure plan, including any adjustments (if applicable) assigned by the competent authority; other sources of funding and allocation to subordinate units (including the direct use budget of their own unit) (in accordance with Form No. 06 issued together with this Circular).

- Publicize the bases, principles, and standards for allocating the state budget estimate.

b) For units using state budget support funding

Disclose the state budget support revenue and expenditure plan, including any adjustments (if applicable) assigned by the competent authority and other sources of funding (in accordance with Form No. 07 issued together with this Circular).

2. Disclosure of data and explanations on the implementation of the state budget support funding (quarterly, six-month, annually)

a) For superior organizations

- Publicize the explanatory report on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved.

- Publicize the data on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved (in accordance with Form No. 08 issued together with this Circular).

b) For units using state budget support funding

- Publicize the explanatory report on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved.

- Publicize the data on the implementation of the state budget estimate (quarterly, semi-annually, annually) approved (in accordance with Form No. 08 issued together with this Circular).

3. Disclosure of final accounts of state budget support funding

a) For superior organizations

- Disclose the explanations of the final accounts of state budget support funding that have been approved by the competent authority.

- Disclose the data of the final accounts of state budget support funding (in accordance with Form No. 09 and Form No. 10 issued together with this Circular).

b) For units using state budget support funding

- Disclose the explanations of the final accounts of state budget support funding that have been approved by the competent authority.

- Disclose the data of the final accounts of state budget support funding (in accordance with Form No. 09 and Form No. 10 issued together with this Circular).

Article 8. Responsibility for Disclosure

The head of the organization supported by the state budget shall be responsible for disclosing the contents prescribed in Article 7 of this Circular.

For the contents of disclosure prescribed in Clause 1 and Clause 3 of Article 7, the head of the organization supported by the state budget shall issue a Decision to publicly disclose the budget and related forms as prescribed (in accordance with Form No. 02/QĐ-CKNS issued together with this Circular).

- For the contents of disclosure prescribed in Clause 2 of Article 7, the head of the budget unit shall approve and publicly disclose the budget (in accordance with Form No. 08 issued together with this Circular).

Article 9. Forms of Disclosure

The disclosure of the contents prescribed in Clause 1, Clause 2, and Clause 3 of Article 7 of this Circular shall be carried out through one or more forms prescribed in Point b, Clause 1 of Article 15 of the State Budget Law, and for units with an electronic information portal, they must disclose the budget through their own electronic information portal.

Article 10. Time for Disclosure

1. The public disclosure report of the state budget must be completed no later than fifteen days from the date it is assigned by the superior organization or competent authority at the beginning of the year and adjusted during the year (if applicable).

2. The quarterly and six-month reports on the implementation of the state budget must be disclosed no later than fifteen days from the end of each quarter and six months.

3. The annual report on the implementation of the state budget must be disclosed no later than five working days from the date the reporting unit submits to its direct superior organization.

4. The final account report of the state budget must be disclosed no later than fifteen days from the date it is approved by the superior organization or competent authority.

Chapter IV

IMPLEMENTATION

Article 11. Public Budget Reporting System

1. Budget-using units and state budget-supported units shall be responsible for submitting public budget documents and figures on approved estimates and final accounts to their higher-level budgetary units or to the same-level financial authorities (in cases where there are no higher-level budgetary units) according to the provisions of this Circular. The submission time shall coincide with the public announcement time of the unit.

2. For level I budgetary units and centrally supported organizations, they shall be responsible for:

a) Summarizing and publishing public budget figures of subordinate budgetary units that have been decided and approved by competent authorities.

b) Summarizing and reporting the situation of public budget implementation of subordinate budgetary units (according to Model No. 01/CKNS-BC, 02/CKNS-BC issued together with this Circular). c) Submitting to the Ministry of Finance:

- Publicly disclosed budget data and reports that have been approved according to this Circular and the time of submission shall be the same as the time of public disclosure.

Documents, figures, and reports sent to the Ministry of Finance shall include one copy along with electronic data files in Excel format or transmitted via email at [email protected].

3. Level I budgetary units and locally supported organizations shall be responsible for:

a) Summarizing and publishing public budget figures of subordinate budgetary units that have been decided and approved by competent authorities.

b) Summarizing and reporting the situation of public budget implementation of subordinate budgetary units (according to Model No. 01/CKNS-BC, 02/CKNS-BC issued together with this Circular). c) Submitting to the Ministry of Finance:

- A consolidated report on the public budget situation as stipulated in point b, Clause 2, Article 2 of this Law. The report must be submitted before April 30 each year (for public estimates) and before February 28 of the following year (for public final accounts).

- Publicly disclosed budget data and reports that have been approved according to this Circular and the time of submission shall be the same as the time of public disclosure.

4. Financial authorities at all levels shall implement public reporting according to Article 19 of Circular No. 343/2016/TT-BTC dated December 30, 2016, guiding the implementation of public budgeting by various levels of budget.

Article 12. Inspection and Supervision of Implementation

1. Ministries, ministerial-level agencies, government agencies, People's Committees at all levels, higher-level budgetary units, and state budget-supported organizations shall be responsible for inspecting the implementation of public budgeting by their directly subordinate units. If violations are discovered during inspections, they must be handled promptly or reported to competent authorities for prompt handling in accordance with the law.

2. The Ministry of Finance shall be responsible for inspecting the implementation of public budgeting by level I budgetary units and centrally supported organizations. Local financial authorities shall be responsible for inspecting the implementation of public budgeting by level I budgetary units and locally supported organizations.

3. At all levels, the Vietnam Fatherland Front shall take the lead in organizing supervision over the implementation of public budgeting according to Article 52 of Decree No. 163/2016/NĐ-CP dated December 21, 2016, detailing the implementation of certain articles of the State Budget Law.

1. This Circular takes effect from August 1, 2017, and applies from the 2017 fiscal year.

Chapter V

IMPLEMENTING PROVISIONS

Article 13. Effective Date

2. Circular No. 21/2005/TT-BTC dated March 22, 2005, guiding the implementation of financial transparency regulations for budgetary units and state budget-supported organizations, is hereby abolished.

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

3. During the implementation process, if there are any difficulties, they are requested to reflect them to the Ministry of Finance for study and resolution./.