Circular No. 62/2020/TT-BTC guiding the control and payment of regular expenditures from the State budget through the State Treasury

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 62/2020/TT-BTC	Hanoi, June 22, 2020

CIRCULAR

GUIDELINES FOR CONTROLLING AND PAYING REGULAR EXPENSES FROM THE STATE BUDGET THROUGH THE STATE TREASURY

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

Pursuant to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies;

Pursuant to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights of self-management and self-responsibility for the implementation of tasks, organizational structure, staffing levels, and finance for public service units;

Decree No. 85/2012/NĐ-CP dated October 15, 2012 of the Government on the operational mechanism and financial mechanism for public health service units and the pricing of medical services provided by public healthcare facilities;

Pursuant to Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management and self-responsibility regime for the use of staffing levels and administrative management expenses for state agencies;

Pursuant to Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the self-management mechanism of public service units and the decrees in each field of education and training; vocational education; health; culture, sports, and tourism; information and communication and journalism; science and technology; economic public service units and other public service units;

Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges and the regulations of the Ministry of Finance on collecting, managing, and using various types of fees;

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

Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, placing orders, or tendering for the provision of products and services from the state budget using regular expenditure funds;

Decree No. 04/2019/NĐ-CP dated January 11, 2019 of the Government on standards and quotas for the use of motor vehicles;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the domain of the State Treasury;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the General Director of the State Treasury,

The Minister of Finance issues this Circular to guide the control and payment of regular expenses from the State Budget through the State Treasury:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability:

2. Applicability:

This Circular guides the control and payment of regular expenses from the State Budget (NSNN) through the State Treasury (excluding expenses of Vietnamese representative offices abroad and expenses with special mechanisms as prescribed by competent authorities).

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

This Circular applies to agencies, units, organizations, and individuals conducting transactions with the State Treasury; the State Treasury (KBNN), and financial agencies at all levels.

Article 2. Conditions for Paying State Budget Expenses Through the State Treasury

Payment of State Budget (NSNN) expenses can only be carried out when the conditions for paying the State Budget as stipulated in Clause 2, Article 12 of the State Budget Law No. 83/2015/QH13 are met; there are complete documents as prescribed in Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the domain of the State Treasury (Decree No. 11/2020/NĐ-CP); and the documents ensure legality and compliance with current laws.

Article 3. Principles for Control and Payment through the State Treasury

1. All expenditures from the State Budget must meet the conditions for State Budget expenditures as stipulated in Article 2 of this Circular.

2. State Budget expenditures shall be carried out according to the principle of direct payment from the State Treasury to individuals receiving salaries, allowances, subsidies, and providers of goods and services. In cases where certain expenditures do not yet have the necessary conditions to implement direct payments from the State Treasury, budget-using units may temporarily advance funds to proactively spend according to the assigned budget, then settle with the State Treasury in accordance with the provisions of Article 7 of this Circular.

3. State Budget expenditures shall be recorded in Vietnamese Dong. In cases where State Budget revenues and expenditures are in foreign currency, they shall be converted into Vietnamese Dong at the accounting exchange rate prescribed by the competent authority for recording State Budget revenues and expenditures at the time of occurrence.

4. Advance payments and cash payments must comply with the provisions of Circular No. 13/2017/TT-BTC dated February 15, 2017, issued by the Ministry of Finance on managing cash receipts and payments through the State Treasury system (Circular No. 13/2017/TT-BTC), and Circular No. 136/2018/TT-BTC dated December 28, 2018, issued by the Ministry of Finance amending and supplementing certain articles of Circular No. 13/2017/TT-BTC (Circular No. 136/2018/TT-BTC).

5. In cases where State Budget expenditures are implemented through electronic transactions via the State Treasury's public service information portal, the State Treasury's control and payment activities must comply with the regulations on electronic transactions in financial operations as stipulated in Government Decree No. 165/2018/NĐ-CP dated December 24, 2018, on electronic transactions in financial activities; and Government Decree No. 11/2020/NĐ-CP.

Article 4. Forms of Control and Payment for Regular Expenditures from the State Budget through the State Treasury

The State Treasury implements control and payment for regular expenditures from the State Budget through the State Treasury in the following forms:

1. Pre-payment, Post-control:

a) Pre-payment, post-control is a form of payment applied to each payment of multi-installment contracts, except for the final payment; wherein, the State Treasury receives the file and processes the payment for the beneficiary within one working day from the date of receipt of all valid and lawful files; simultaneously, sends one debit voucher to the unit to confirm the payment has been made, sends one credit voucher to the unit (if the beneficiary has an account at the State Treasury).

Within one working day from the date of payment, the State Treasury conducts control of the file according to the prescribed regime.

In cases where, after control, it is found that the expenditure does not comply with the prescribed regime, the State Treasury issues a notification of the results of expenditure control (in the format attached as Form No. 01 to this Circular) to the budget-using unit; subsequently, recovers the reduced value of the payment in the next immediate payment, if the next immediate payment does not have sufficient volume to complete the budget, then proceed according to the provisions of Clause 2, Article 5 of this Circular.

2. Pre-control, Post-payment:

Pre-control, post-payment is a form of payment applied to all expenditures (except for cases already applied under the pre-payment, post-control form as stipulated in Clause 1 of this Article); wherein, the State Treasury controls and pays within two working days from the date of receipt of all valid and lawful files as prescribed.

Article 5. Recovery of reduced expenditure or recovery of payment to the State Budget

1. The budget-using unit shall send the KBNN Payment Receipt Form (in accordance with Model C2-05a/NS issued together with Decree No. 11/2020/NĐ-CP) to pay back funds in accordance with regulations. In cases where expenditures exceed the prescribed standards, norms, and limits set by the State, the unit shall attach relevant documents from competent state agencies and promptly and fully repay the State Budget in accordance with such documents.

2. KBNN shall implement: Recovery of reduced expenditure from the State Budget (in cases where the budget has not yet been settled) or recovery of payment to the State Budget (in cases where the budget has already been settled) in accordance with regulations and record accounting entries in accordance with the current State Budget Manual and fiscal year.

Chapter II

SPECIFIC PROVISIONS

Article 6. Content of expenditure control through the State Treasury

1. General principle: KBNN shall check, monitor, and reconcile to ensure the following contents:

a) All expenditures must be included in the approved budget estimate by the competent authority in accordance with the Law on State Budget; have been decided by the head of the budget-using unit or the authorized person; and the account balance of the unit must be sufficient for the expenditure.

b) The completeness, legality, and validity of all documents and vouchers for each expenditure, ensuring that the documents are complete in accordance with current laws and regulations and consistent between accounting vouchers and related documents.

c) The stamp and signature on the voucher must match the registered sample stamp and signature at KBNN (the registered sample stamp and signature at KBNN must still be valid); In cases where transactions are conducted through the State Treasury's public service portal, the digital signatures on the documents must correspond to the positions of the signatories as determined by the competent authority and registered with KBNN.

d) The content of the expenditure must be consistent with the economic code as stipulated in the current State Budget Manual (excluding expenditures from the deposit account).

đ) Compliance with the prescribed standards, norms (expenditure levels) by the competent state agency. In cases where agencies and units are allowed to operate under self-management mechanisms by the competent authority, the control must ensure compliance with internal spending regulations, the self-management authorization decision of the competent authority, the prescribed standards, norms by the competent state agency, the allocated self-management budget estimate, and the guidance provided in Clause 5 and Clause 6 of this Article.

e) The provisional advance amount must comply with the provisions of Article 7 of this Circular. The content of the provisional advance payment request must be consistent with the previously requested provisional advance.

g) For expenditures that require sending contracts to KBNN, KBNN shall base its temporary advance and payment processing on the budget-using unit’s payment request form, the payment terms stipulated in the contract, assignment document, or internal contract (for self-execution cases), the number of payments, payment stages, payment time, payment conditions, provisional advances, payment accounts, and the value of each payment.

- For contracts requiring provisional advance guarantees, KBNN shall ensure that the validity period of the provisional advance guarantee is extended until the budget-using unit has recovered the entire provisional advance amount.

- For contracts requiring expenditure commitments, KBNN shall control in accordance with Circular No. 113/2008/TT-BTC dated November 27, 2008, guiding the management and control of expenditure commitments through the State Treasury, and Circular No. 40/2016/TT-BTC dated March 1, 2016, amending and supplementing certain articles of Circular No. 113/2008/TT-BTC, and some attached forms in Circular No. 08/2013/TT-BTC dated January 10, 2013, guiding the implementation of state accounting applicable to the State Budget Management Information System and State Treasury (TABMIS).

- For expenditures on centralized procurement:

KBNN shall ensure that the items are listed in the national centralized procurement catalog (issued by the Ministry of Finance); the centralized drug procurement catalog (issued by the Ministry of Health); the centralized procurement catalog at the ministry, central agency, and provincial level (issued by ministries, central agencies, and provincial people's committees), and that the contract is consistent with the framework agreement (the framework agreement is posted on the electronic government asset information website or the electronic government asset transaction system (for all centralized procurement tenders) and the electronic information portal of ministries, central agencies, and provinces (for centralized procurement tenders of ministries, central agencies, and provinces). Specifically:

+ For assets procured through centralized procurement methods: KBNN shall control the Acceptance, Handover, and Reception Record (Model 06/TSC-MSTT issued with Decree No. 151/2017/NĐ-CP dated December 26, 2017, detailing certain provisions of the Law on Management and Use of Public Assets) to ensure that the asset name, unit of measurement, quantity, purchase price are consistent with the contract and framework agreement (if centralized procurement is carried out through the signing of a framework agreement).

+ For expenditures on drugs, intravenous fluids, chemicals, etc., used in medical treatment through centralized procurement, KBNN shall control the total amount declared on the Completion Quantity Value Determination Table (Model 08a issued with Appendix II of Decree No. 11/2020/NĐ-CP) to ensure it does not exceed the contract value and framework agreement (The budget-using unit bases the Completion Quantity Value Determination Table on the Acceptance Record, declaring the invoice number in column 2 and the corresponding amount in column 6. The budget-using unit is responsible for the quantity, quality, unit price, and type of drugs proposed for payment, ensuring consistency with the contract, framework agreement, and acceptance record between the budget-using unit and the supplier).

- For expenditures not subject to centralized procurement:

+ For expenditures on purchasing goods and services: The KBNN shall control the Quantity and Value Completion Table according to Model No. 08a issued together with Appendix II of Decree No. 11/2020/NĐ-CP, ensuring that the content of work, unit of measurement, quantity, and unit price comply with the provisions of the Contract; specifically for expenditures on purchasing medicines, the KBNN shall control the total amount of invoices declared on the Quantity and Value Completion Table to ensure it does not exceed the value of the contract (the budget-using entity bases the Completion Table on the Acceptance Certificate, where in Column 2 (content of work) they declare the invoice number, and in Column 6 (total amount) they declare the corresponding amount for each invoice. The budget-using entity is responsible for the quantity, quality, and unit price of the medicines proposed for payment, ensuring compliance with the provisions of the Contract and the Acceptance Certificate between the budget-using entity and the supplier of goods and services).

+ For the remaining expenditures: The budget-using entity shall base on the content of the Contract and the Acceptance Certificate to prepare the Quantity and Value Completion Table according to Model No. 08a issued together with Appendix II of Decree No. 11/2020/NĐ-CP and send it to the KBNN for verification. The KBNN shall control the content of work and payment value to ensure compliance with the provisions of the contract without exceeding the contract value.

2. In addition to the control contents specified in Clause 1 of this Article, depending on the nature of the expenditure, the KBNN shall control specific contents as follows:

a) For expenditures on salaries and allowances based on salary; regular labor remuneration under contracts; additional income; bonuses; other allowances and subsidies; lump sums and scholarships for civil servants, public officials, and contractual employees under the budget-using entity, the KBNN shall base on the Budget Withdrawal Form/Payment Order, the approval document for staffing quotas approved by the competent authority, and the Payment Table for Beneficiaries according to Model No. 09 issued together with Appendix II of Decree No. 11/2020/NĐ-CP to control and pay the budget-using entity to ensure:

- Not exceeding the budget allocated by the competent authority;

- Checking and cross-referencing the arithmetic at the Payment Table for Beneficiaries to ensure the total amount matches the Budget Withdrawal Form/Payment Order already signed off by the head of the entity;

- Additionally, the KBNN shall perform controls on the indicators in the Payment Table for Beneficiaries as follows:

+ For the Total column (Column 4): The KBNN shall control the actual total amount received by the beneficiary after deducting all amounts required to be withheld from the salary. For amounts required to be withheld from the salary, the budget-using entity is responsible for withholding them in accordance with the regulations and reflecting them fully in the Budget Withdrawal Form/Payment Order.

+ For salaries and allowances based on salary (Column 5): The KBNN shall control to ensure compliance with the total number of staff approved by the competent authority;

+ For expenditures on additional income (Column 7): The KBNN shall control to ensure compliance with the Internal Expenditure Regulations and the self-management mechanism of public service units as stipulated in Decree No. 16/2015/NĐ-CP and subsequent decrees in each field (in cases where decrees regulating the self-management mechanism of public service units in specific fields have not been issued or amended, control shall be carried out according to the provisions of Government Decree No. 43/2006/NĐ-CP dated April 25, 2006, regarding the rights of self-management and responsibility for implementing tasks, organizational structure, staffing, and finance for public service units (Decree No. 43/2006/NĐ-CP), Government Decree No. 85/2012/NĐ-CP dated October 15, 2012, regarding the operation mechanism and financial mechanism for public health service units and prices of medical examination and treatment services provided by public medical facilities (Decree No. 85/2012/NĐ-CP), and Circular Joint No. 71/2014/TTLT-BTC-BNV dated May 30, 2014, of the Ministry of Finance and the Ministry of Home Affairs on the self-management system and responsibility for using administrative management funds for state agencies (Circular Joint No. 71/2014/TTLT-BTC-BNV));

+ For expenditures on other allowances and subsidies (Column 9): The KBNN shall control the amount of allowances and subsidies proposed by the budget-using entity for payment to beneficiaries according to the standards set forth in current regulatory documents, internal expenditure regulations, and if there are multiple allowances and subsidies, they must be detailed in Column 9.

b) For expenditures on purchasing state assets:

- For expenditures on purchasing office machinery and equipment:

+ For expenditures on purchasing common office machinery and equipment: The KBNN shall control to ensure compliance with the detailed budget and maximum unit price stipulated in Decision No. 50/2017/QĐ-TTg dated December 31, 2017, of the Prime Minister on standards and norms for the use of machinery and equipment (Decision No. 50/2017/QĐ-TTg); for cases where the price is adjusted, it must comply with the provisions of Article 6 of Decision No. 50/2017/QĐ-TTg.

+ For expenditures on purchasing machinery and equipment for the common activities of agencies, organizations, and entities: The KBNN shall control to ensure compliance with the detailed budget and the price approved by the competent authority.

+ For specialized machinery and equipment: The KBNN shall control to ensure that they are included in the list of specialized machinery and equipment (types) prescribed in the document promulgating standards and norms for the use of specialized machinery and equipment issued by the competent authority (authority to issue according to Clause 1, Clause 2 of Article 8 of Decision No. 50/2017/QĐ-TTg) and ensure compliance with the detailed budget and the price approved by the competent authority.

- For expenditures on purchasing automobiles:

+ For expenditures on purchasing automobiles for official duties of specific positions and automobiles for general official duties: The State Treasury shall ensure that such expenditures do not exceed the detailed budget estimates and automobile purchase prices as prescribed in Decree No. 04/2019/ND-CP dated January 11, 2019 of the Government on standards and quotas for using automobiles (Decree No. 04/2019/ND-CP); Circular No. 24/2019/TT-BTC dated April 22, 2019 of the Ministry of Finance guiding certain provisions of Decree No. 04/2019/ND-CP; current guiding documents; Decree No. 85/2018/ND-CP dated May 30, 2018 of the Government on standards and quotas for using automobiles at military units (Decree No. 85/2018/ND-CP); in cases where price adjustments are required, they must comply with the provisions of Article 21 of Decree No. 04/2019/ND-CP.

+ For expenditures on purchasing specialized automobiles: The State Treasury shall ensure that such expenditures do not exceed the detailed budget estimates and the approved price levels; it shall also monitor the users, types, and models according to the standards and quotas for specialized automobiles issued by the competent authority (competent authority's issuance authority as stipulated in Article 18 of Decree No. 04/2019/ND-CP; Clause 3, Article 5 of Decree No. 85/2018/ND-CP).

c) For expenditures on allowances as decided by the competent authority (excluding expenditures on allowances and subsidies as provided for in Circular No. 101/2018/TT-BTC and Joint Circular No. 29/2014/TTLT-BLDTBXH dated October 24, 2014 as stipulated in Clause 10 of this Article):

The State Treasury shall ensure that such expenditures do not exceed the detailed budget estimates assigned by the competent authority and the allowance decision made by the competent authority. It shall verify and reconcile the numerical data in the list of provisional payment/settlement contents to ensure that the total amount matches the budget withdrawal form/bank mandate already signed off by the head of the unit and complies with the prescribed quotas.

d) For funds allocated for tasks, orders, procurement of products, and public services using state budget funds from regular expenditure budgets:

- Control over payments for funds allocated for public service products and services:

+ The State Treasury shall control based on the detailed budget estimates for task allocation assigned by the competent authority; the decision of the superior management agency allocating public service tasks to state-owned public institutions using state budget funds; the list of public service products and services funded by the state budget for task allocation, ordering, or tendering (Form 01, Appendix I promulgated together with Decree No. 32/2019/ND-CP dated April 10, 2019 of the Government on task allocation, ordering, or tendering for the provision of public goods and services using state budget funds from regular expenditure budgets (Decree No. 32/2019/ND-CP) or the decision of the competent authority regarding the list of public service products and services funded by the state budget implemented through task allocation);

When making provisional payments or settlements, the State Treasury shall control based on contracts, task assignment documents, or internal contracting agreements (in cases of self-execution), acceptance certificates for each settlement; and acceptance documents between the superior management agency and the state-owned public institution to settle payments for the institution.

+ In cases where specialized laws have already established regulations for the production and supply of public welfare products and services, the payment of task allocation funds shall be carried out in accordance with the State Budget Law, specialized laws, other relevant laws, and current regulations.

- Control and payment for ordered and tendered funds:

+ Control over payments for ordered funds for subordinate state-owned public institutions to implement:

The State Treasury shall control based on the detailed budget estimates assigned by the competent authority; the decision of the superior management agency ordering subordinate state-owned public institutions to provide public service products and services using state budget funds; the list of public service products and services funded by the state budget for task allocation, ordering, or tendering and the list of public welfare products and services subject to ordering or tendering (Appendix I and Appendix II promulgated together with Decree No. 32/2019/ND-CP) or the decision of the competent authority regarding the list of public service products and services funded by the state budget implemented through ordering; unit prices, order prices;

When making provisional payments or settlements, the State Treasury shall control based on contracts, task assignment documents, or internal contracting agreements (in cases of self-execution) and acceptance certificates for each settlement; acceptance certificates for products as prescribed by the competent authority and annual acceptance certificates for orders between the superior agency and the state-owned public institution as stipulated in Form 02 attached to Decree No. 32/2019/ND-CP to settle payments for the institution.

+ Control over contracted and tendered funds for providers of public service products and services other than state-owned public institutions; manufacturers and suppliers of public welfare products and services:

The State Treasury shall control based on the detailed budget estimates assigned by the competent authority; the list of public service products and services funded by the state budget for task allocation, ordering, or tendering and the list of public welfare products and services subject to ordering or tendering (Appendix I and Appendix II promulgated together with Decree No. 32/2019/ND-CP) or the decision of the competent authority regarding the list of public service products and services funded by the state budget implemented through ordering; contracts signed between the ordering agency and providers of public service products and services other than state-owned public institutions; manufacturers and suppliers of public welfare products and services (according to Form 03 promulgated together with Decree No. 32/2019/ND-CP); unit prices, order prices, subsidy rates, consumption prices, acceptance certificates for products as prescribed by the competent authority; acceptance certificates for each settlement and acceptance, liquidation certificates for contracts as stipulated in the contract (according to Form 04 promulgated together with Decree No. 32/2019/ND-CP) for control and payment.

In cases where providers of public service products and services other than state-owned public institutions; manufacturers and suppliers of public welfare products and services open deposit accounts at the State Treasury: When making payments from deposit accounts, the State Treasury branch handling the transaction shall check and control the legality and validity of the bank mandates for payment to the beneficiaries, ensuring that the payments are within the account balance of the entity at the State Treasury.

- Funds for ordering, supply contracts for public products and services; any revenue surplus over expenditure from ordering, supply contracts (if applicable) shall be implemented in accordance with Clause 3, Article 24 of Decree No. 32/2019/NĐ-CP.

- Upon completion of task assignment, ordering, bidding, if the superior management agency finds that the product does not meet requirements or the quantity and volume of public products and services assigned, ordered, or bid are not fully executed, or there is a reason to stop implementation: The State Treasury shall implement in accordance with Clause 4, Article 24 of Decree No. 32/2019/NĐ-CP.

3. For expenditures from accounts deposited at the State Treasury:

The State Treasury shall base on the source of formation and the content of expenditure to control and make payments from the deposit account (TKTG) of budgetary units as follows:

a) The State Treasury shall control and make payments for deposits formed from the following sources:

- Deposits formed from state budget funds provided according to regulations:

The State Treasury shall control and make payments in accordance with Clause 1 and Clause 2 of this Article. However, for certain activities in the fields of security, defense, and the Party, apart from the provisions of Clause 1 and Clause 2 of this Article, the State Treasury shall control and make payments in accordance with Circular No. 55/2017/TT-BTC dated May 19, 2017 of the Ministry of Finance detailing the management and use of state budget funds for certain activities in the fields of security, public order, and social safety; Circular No. 369/2017/TT-BTC dated April 11, 2017 of the Ministry of Finance guiding the implementation of regular funding from the state budget to fulfill defense spending tasks of the Ministry of National Defense; Circular No. 1539/2017/TT-BTC dated December 29, 2017 of the Ministry of Finance detailing the management and use of state budget funds for agencies of the Communist Party of Vietnam.

- Deposits formed from retained fees and charges (maritime guarantee fees, aviation port service fees, etc.). Apart from the provisions of Clause 1 and Clause 2 of this Article, the State Treasury shall control the content of expenditure in accordance with Article 5 of Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges (Decree No. 120/2016/NĐ-CP) and the regulations of the Ministry of Finance on guiding the collection, payment, management, and use of each type of fee.

- Deposits formed from revenues of public service organizations (as required by current laws to open accounts at the State Treasury for reflection): The State Treasury shall control and make payments in accordance with Clause 1, Clause 2, and Clause 5 of this Article.

- Deposits formed from savings funds allocated to various funds of public service organizations, state agencies implementing self-management and self-responsibility: The State Treasury shall control the use of these funds in accordance with Clause 1 and Clause 2 of this Article; consistent with the Decision granting autonomy and the permissible expenditure content from the funds as stipulated in Decree No. 16/2015/NĐ-CP and Decrees in specific fields (in cases where Decrees regulating the autonomy mechanism of public service organizations in specific fields have not been issued or amended, control shall be carried out in accordance with Decree No. 43/2006/NĐ-CP, Decree No. 85/2012/NĐ-CP).

b) For deposits not covered under Point a, Clause 3 of this Article, the State Treasury shall check the legality and validity of the Payment Authorization within the balance of the Deposit Account.

4. For expenditures made through payment orders:

The State Treasury shall implement in accordance with Article 19 of Circular No. 342/2016/TT-BTC dated December 30, 2016 detailing and guiding the implementation of certain provisions of Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law (Circular No. 342/2016/TT-BTC).

5. For public service organizations implementing the self-management and self-responsibility system:

Control and payment for public service organizations shall be based on: The Decision granting autonomy by the competent authority; regulations stipulated in Decree No. 16/2015/NĐ-CP; Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government detailing the autonomy mechanism of public service organizations in economic public services and other public services (Decree No. 141/2016/NĐ-CP); Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government detailing the autonomy mechanism of public scientific and technological organizations (Decree No. 54/2016/NĐ-CP) and Decrees in specific fields (in cases where Decrees regulating the autonomy mechanism of public service organizations in specific fields have not been issued or amended, control shall be carried out in accordance with Decree No. 43/2006/NĐ-CP, Decree No. 85/2012/NĐ-CP) and the provisions of Clause 1 and Clause 2 of this Article, noting:

a) For regular expenditure funds retained by the organization from fee revenues according to the Law on Fees and Charges: The State Treasury shall ensure compliance with the expenditure contents prescribed in Decree No. 120/2016/NĐ-CP and the regulations of the Ministry of Finance on guiding the collection, payment, management, and use of each type of fee.

b) Regarding the distribution of financial results of the organization in the year:

- Regarding the establishment of funds:

The budgetary unit shall be responsible for detailing the total amount of funds of the unit, the amount of funds already expended, the remaining saved funds, the amount of funds allocated to each fund on the Budget Withdrawal Form/Payment Authorization Form (in case of provisional allocation for funds) and on the document determining the annual savings result (in case of the end of the fiscal year).

The State Treasury shall base on internal expenditure regulations; regulations stipulated in Decree No. 16/2015/NĐ-CP; Decree No. 141/2016/NĐ-CP; Decree No. 54/2016/NĐ-CP and Decrees in specific fields (in cases where Decrees regulating the autonomy mechanism of public service organizations in specific fields have not been issued or amended, control shall be carried out in accordance with Decree No. 43/2006/NĐ-CP, Decree No. 85/2012/NĐ-CP) to control the establishment of funds and transfer funds to the deposit accounts of the funds of the unit.

- Regarding the use of funds:

The State Treasury shall control the use of funds in accordance with Subpoint a, Clause 3 of this Article.

6. For state agencies implementing self-management and self-responsibility in accordance with Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the system of self-management and self-responsibility for the use of administrative management expenses by state agencies:

a) As for administrative management expenses under the State Budget (NSNN) estimate assigned by the competent authority: KBNN shall control in accordance with Clause 1 and Clause 2 of this Article, noting that:

- For NSNN funds allocated to implement the self-management regime:

+ KBNN shall control the allocation of funds for the self-management regime in accordance with Clause 5 and Clause 6 of Article 3 of Circular No. 71/2014/TTLT-BTC-BNV.

+ Regular expenses retained by the unit from fee revenues according to laws on fees and charges (if any):

Based on the budget estimate for expenditures from fee revenues assigned by the competent authority; the standards, norms, and regulations on NSNN expenditures prescribed by the competent state authorities, Circular No. 71/2014/TTLT-BTC-BNV, KBNN shall implement controls and payments to the unit in accordance with the contents stipulated in Decree No. 120/2016/NĐ-CP.

- For NSNN funds allocated but not implementing the self-management regime: KBNN shall control the expenditure contents in accordance with Article 4 of Circular No. 71/2014/TTLT-BTC-BNV and the standards and norms prescribed in current regulatory legal documents.

b) Control the use of funds saved during the year:

Based on the results of the revenue and expenditure activities of state agencies implementing the self-management regime, KBNN shall implement controls over the use of savings funds by the unit as follows:

- KBNN shall control the use of savings funds in accordance with the provisions set out in Point b, Clause 7, Article 3 of Circular No. 71/2014/TTLT-BTC-BNV.

- For additional income, welfare expenditures, and rewards from savings funds, KBNN shall control in accordance with Clause 3, Article 5 of Circular No. 71/2014/TTLT-BTC-BNV.

- For the Stabilization Income Reserve Fund: the budget-using entity shall prepare a withdrawal budget request/payment authorization form to request KBNN to allocate the Stabilization Income Reserve Fund. KBNN shall base its allocation and transfer of funds to the reserve fund account of the entity on the allocation request. KBNN shall control the use of the fund in accordance with Subparagraph a, Clause 3 of this Article.

7. For repair, maintenance, renovation, upgrading, and expansion projects of physical infrastructure as stipulated in Circular No. 92/2017/TT-BTC:

a) For repair, maintenance, renovation, upgrading, and expansion projects with implementation costs of VND 500 million or more: The management and control of advance payments and capital disbursements shall be carried out in accordance with Circular No. 08/2016/TT-BTC dated January 18, 2016 of the Ministry of Finance on the management and payment of capital investment using State Budget (NSNN) funds; Circular No. 108/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance amending and supplementing certain articles of Circular No. 08/2016/TT-BTC; Circular No. 52/2018/TT-BTC dated May 24, 2018 of the Ministry of Finance amending and supplementing certain articles of Circulars No. 08/2016/TT-BTC and No. 108/2016/TT-BTC; and Circular No. 92/2017/TT-BTC dated September 18, 2017 of the Ministry of Finance on the preparation of budgets, allocation, and settlement of expenses for the implementation of repair, maintenance, renovation, upgrading, and expansion of physical infrastructure (Circular No. 92/2017/TT-BTC).

b) For repair, maintenance, renovation, upgrading, and expansion projects with implementation costs below VND 500 million: KBNN shall control in accordance with Circular No. 92/2017/TT-BTC and Clause 1 of this Article.

c) For construction, renovation, and upgrading projects commemorating martyrs: Implementation shall be carried out in accordance with points a and b of this Clause and the provisions of Circular No. 101/2018/TT-BTC dated November 14, 2018 of the Ministry of Finance on the management and use of funds to implement preferential policies for persons who have rendered meritorious service to the revolution and those directly participating in the resistance war managed by the Department of Labor, Invalids, and Social Affairs (Circular No. 101/2018/TT-BTC).

8. For expenditures under national target programs and programs using public service funds:

KBNN shall base its controls and payments on the decision approving the maintenance and repair budget of infrastructure facilities by the competent authority; the decision allocating the project budget and the decision approving the project by the competent authority (for development support projects, diversification of livelihoods, and replication of poverty reduction models) and other related documents (as stipulated in Clause 5, Article 7 of Decree No. 11/2020/NĐ-CP) in accordance with Clause 1 and Clause 7 of this Article.

For the following contents (Support for production development, diversification of livelihoods, and replication of poverty reduction models in poor districts, extremely difficult communes under Program 30A, extremely difficult communes and extremely difficult hamlets under Program 35, Support for production development, diversification of livelihoods, and replication of poverty reduction models in communes outside Program 30A and Program 135, Support for workers belonging to poor households, near-poor households, and ethnic minority households working abroad for a limited period, support for communication and poverty reduction through information, capacity building, monitoring, and evaluation of program implementation): KBNN shall control and pay in accordance with the norms prescribed in Circular No. 15/2017/TT-BTC dated February 15, 2017 of the Ministry of Finance on the management and use of public service funds to implement the National Target Program on Sustainable Poverty Reduction for the period 2016-2020.

9. For expenditures that the NSNN-using entity authorizes KBNN to automatically settle periodically for some goods and services providers (such as electricity, water, telecommunications):

KBNN shall base its payments to service providers (electricity/water/telecommunications) on the authorization to settle payments issued by the NSNN-using entity to KBNN, in accordance with the amount due from the service providers sent to KBNN; simultaneously, after making the payment, KBNN shall send the NSNN-using entity one copy of the paper voucher (debt notice) to confirm the payment has been made.

10. For allowances and subsidies as stipulated in Circular No. 101/2018/TT-BTC and Joint Circular No. 29/2014/TTLT-BLĐTBXH dated October 24, 2014:

a) In cases where the NSNN-using entity directly settles payments to beneficiaries:

- Monthly, the budget-using unit prepares a Budget Withdrawal Form (advance payment) to send to the State Treasury (KBNN), which implements the advance payment based on the unit's request.

After disbursing funds to the beneficiaries, the budget-using unit prepares a Payment Reimbursement Request Form for Advance Payments, and a Statement of Payment/Advance Details to request reimbursement of advance payments from the State Treasury (KBNN). The State Treasury bases its control and payment on the Payment Reimbursement Request Form for Advance Payments and the Statement of Payment/Advance Details submitted by the unit, in accordance with Clause 1 of this Article and within the limits set forth in Circular 101/2018/TT-BTC and Joint Circular No. 29/2014/TTLT-BLDTBXH dated October 24, 2014, issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance, guiding the implementation of certain provisions of Government Decree No. 136/2013/NĐ-CP dated October 21, 2013, concerning social assistance policies for social welfare recipients (Joint Circular No. 29/2014/TTLT-BLDTBXH).

b) In cases where payment services organizations are involved.

- Monthly, the budget-using unit prepares a Budget Withdrawal Form (advance payment), a Statement of Payment/Advance Vouchers, and a Contract between the budget-using unit and the payment service organization to send to the State Treasury (KBNN).

- Based on the unit's request, the State Treasury implements control in accordance with Clause 1 of this Article and within the limits set forth in Circular 101/2018/TT-BTC and Joint Circular No. 29/2014/TTLT-BLDTBXH; it makes advance payments from the budget-using unit's budget account to the payment service organization's account in accordance with the service contract between both parties.

- If the payment service organization opens a General Ledger Account (GLA) at the State Treasury (KBNN), when withdrawing funds from the GLA opened at the State Treasury (KBNN) to pay beneficiaries, the State Treasury controls the legality and validity of the Payment Order within the available balance of the GLA.

- Monthly, the budget-using unit is responsible for settling accounts with the payment service organization regarding the advance payments made at the State Treasury (KBNN), while sending the State Treasury a Payment Reimbursement Request Form for Advance Payments, a Statement of Payment/Advance Details, and a Statement of Funds Disbursed to Beneficiaries according to Model No. 10 of Appendix II attached to Government Decree No. 11/2020/NĐ-CP for the State Treasury to control and make advance payments in accordance with regulations.

c) The budget-using unit is responsible for managing the source of funding and organizing timely, appropriate, and accurate disbursements to the correct beneficiaries as stipulated.

11. For overseas training and capacity building expenses funded by the state budget:

The budget-using unit prepares a Foreign Currency Budget Withdrawal Form based on the total amount listed in the transfer list for overseas trainees by country/school and currency type, and sends it along with the documents specified in Article 7 of Government Decree No. 11/2020/NĐ-BTC to the State Treasury (KBNN). The transfer list must include the following details: Name of overseas trainee; Country where the trainee is studying; Purpose of expenditure; Amount in foreign currency for each trainee; Recipient's bank account name (name of foreign educational institution or individual recipient); Recipient's bank account number; SWIFT code of the recipient's bank or full name and address of the recipient's bank; Intermediate bank (if applicable); Transfer fee; Other (if applicable).

The budget-using unit is responsible for the legality, validity, and accuracy of the contents in the transfer list for overseas trainees and the documents sent to the State Treasury in accordance with regulations.

The State Treasury bases its control and processing of requests to transfer funds from its settlement account to each beneficiary's account on the allocated budget, the documents submitted by the unit, and the provisions of Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs, guiding the system, allocation, and management of overseas training funds for Vietnamese students using state budget funds, and Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG dated December 15, 2010, issued by the Ministry of Finance, Ministry of Education and Training, and Ministry of Foreign Affairs, amending and supplementing Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG.

12. For expenditures requiring confidentiality:

The budget-using unit is responsible for identifying the content of expenditures that require confidentiality in accordance with regulations, clearly noting "confidential expenditure" on the payment detail voucher, and ensuring the control of payment content and payment documentation in accordance with regulations.

13. For lump-sum allocations for the execution of science and technology tasks using the state budget: The State Treasury implements control and payment in accordance with Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015, issued by the Ministry of Science and Technology and the Ministry of Finance, providing guidelines for lump-sum allocations for the execution of science and technology tasks using the state budget.

14. For expenditures related to group departures: The State Treasury bases its control and payment on the documents specified in Article 7 of Government Decree No. 11/2020/NĐ-CP and the provisions of Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, concerning the allowance system for civil servants and employees traveling abroad for short-term missions funded by the state budget.

Article 7. Advance Payment and Settlement of Advance Payment

1. Principles of advance payment:

a) Advance payment applies to state budget expenditure items of budget-using units that have not yet met the conditions for direct payment from the State Treasury.

b) Content of advance payment: in accordance with the provisions of the contract (in cases where it is implemented according to the contract) and according to the request of the budget-using unit (in cases without a contract or where the contract value does not exceed 50 million VND).

2. Amount of advance payment:

a) For expenditure items with a contract value exceeding 50 million VND, the amount of advance payment shall be stipulated in the signed contract between the budget-using unit and the goods/service provider. The budget-using unit may apply for advance payment once or multiple times for one contract, but the maximum amount shall not exceed 50% of the contract value at the time of signing and shall not exceed the approved annual budget estimate for such expenditure, except in the following cases:

- Payment for imported goods and specialized equipment which the budget-using unit must import directly from abroad (or through a commissioned importer) requires opening a Letter of Credit at the bank, and if the supplier requests a higher advance payment but not exceeding the approved annual budget estimate for such expenditure.

- In special cases with specific guidance from competent state agencies, advance payment shall be made within the assigned budget estimate, according to the contract signed between the budget-using unit and the supplier, and based on the decision of the competent authority.

b) For expenditure items without a contract or with a contract value not exceeding 50 million VND: the amount of advance payment shall be based on the request of the budget-using unit and within the assigned budget estimate. The budget-using unit is responsible for the requested advance payment amount in accordance with regulations.

3. Settlement of advance payment: The budget-using unit must settle the advance payment with the State Treasury where the transaction takes place immediately after the temporary expenditure has been completed and all settlement documents are available; specifically as follows:

a) For expenditure items without a contract or those that do not require sending the Contract to the State Treasury, the budget-using unit must settle the advance payment with the State Treasury no later than the last day of the month following the month of the advance payment (except for allowances and subsidies regulated by Circular 101/2018/TT-BTC and Joint Circular No. 29/2014/TTLT-BLDTBXH).

b) For expenditure items requiring submission of the Contract to the State Treasury (for contracts valued over 50 million VND), the budget-using unit shall begin settling the advance payment from the first completion payment of the Contract, the amount of each advance payment shall be agreed upon by the budget-using unit and the goods/service provider and specified in the Contract, ensuring full payment when the total payment value (including advance payment and completion payments) reaches 80% of the contract value.

c) When settling the advance payment, the budget-using unit is responsible for submitting to the State Treasury a payment request form for advance payment (clearly stating the details of the advance payment request, matching the content previously requested in the Budget Withdrawal Form/Authorization Payment Number, date, month, year); If the advance payment request form of the budget-using unit cannot fully reflect the advance payment content, the unit shall declare on the detailed list of payment/content (for expenditure items without a contract or with a contract value not exceeding 50 million VND); All relevant documents and certificates in accordance with Article 7 of Decree 11/2020/NĐ-CP for the State Treasury to control and settle.

- In cases meeting the prescribed conditions, the State Treasury will process the advance payment for the budget-using unit, specifically:

+ If the requested payment amount exceeds the advance payment amount: Based on the advance payment request form of the unit (which has been controlled and accepted for payment by the State Treasury), the State Treasury will proceed with the transfer from advance payment to final payment (the amount already advanced); simultaneously, the unit will issue an additional budget withdrawal form/authorization payment to the State Treasury to pay the difference between the amount accepted for payment by the State Treasury and the amount already advanced.

+ If the requested payment amount is less than the advance payment amount: based on the advance payment request form of the unit (which has been controlled and accepted for payment by the State Treasury), the State Treasury will proceed with the transfer from advance payment to final payment (by the amount accepted for advance payment by the State Treasury), the difference will be monitored for recovery or payment in subsequent settlements.

+ If the requested payment amount equals the advance payment amount: based on the advance payment request form of the unit (which has been controlled and accepted for payment by the State Treasury), the State Treasury will proceed with the transfer from advance payment to final payment (by the amount accepted for advance payment by the State Treasury).

- All advance payments (including both cash and transfer advances) for expenditures under the state budget plan that have not been settled with complete documentation and procedures by the end of the adjustment period for final accounts shall be handled in accordance with Article 42 of Decree No. 163/2016/NĐ-CP and Article 26 of Circular No. 342/2017/TT-BTC.

4. Guarantee for advance payment:

For contracts that include an advance payment guarantee clause:

a) Before the State Treasury implements advance payment for the budget-using unit to provide working capital to the contractor or supplier, the budget-using unit must submit to the State Treasury a guarantee for advance payment from the contractor or supplier equivalent to the amount of the advance payment.

b) The value of the advance payment guarantee will be reduced correspondingly with the amount of advance payment recovered through each settlement between the budget-using unit and the contractor or supplier. The budget-using unit ensures and is responsible for the value of the advance payment guarantee provided by the contractor or supplier corresponding to the remaining balance of the advance payment.

c) At the end of the advance payment guarantee period, the unit must request the contractor or supplier to extend the advance payment guarantee to the State Treasury, ensuring that the validity period of the advance payment guarantee remains effective until the budget-using unit has recovered the entire advance payment.

Chapter III

RESPONSIBILITIES AND LIMITATIONS OF FINANCIAL AUTHORITIES, STATE TREASURY, AND UNITS TRANSACTIONS WITH THE STATE TREASURY

Article 8. Responsibilities and authorities of the Ministry of Finance, provincial finance departments under central cities, district and county financial-planning offices, town and provincial city financial-planning offices (hereinafter collectively referred to as financial agencies):

1. Financial agencies at the same level shall conduct inspections on the budget estimates of primary budgetary units that have been assigned to budget-using units. In cases where improper allocation is found in terms of total amount and detailed distribution according to each field and task of the assigned state budget; or if it does not comply with policies and regulations, they shall require the primary budgetary unit to adjust within no more than ten working days from the date of receipt of the budgetary unit's allocation report.

2. Ensure the existence of state budget funds at all levels to meet the spending needs of the state budget as stipulated by the State Budget Law, Decree No. 163/2016/ND-CP, and guiding documents for the Law. In cases where the state budget funds at all levels are insufficient to meet spending needs, the financial agency has the right to request (in writing) the State Treasury to temporarily suspend payments for certain expenditures related to procurement and repair tasks to ensure balance of state budget funds, but without affecting the implementation of the main tasks assigned to the unit.

3. Inspect and supervise the expenditure and use of state budget funds by budget-using units. In cases where expenditures exceed permitted sources, do not comply with prescribed regulations, or the unit does not comply with reporting systems, they have the right to request the State Treasury to temporarily suspend payments.

4. Be responsible for entering state budget expenditure into the budget and treasury management information system (hereinafter abbreviated as TABMIS) and approving TABMIS in accordance with the guidelines for managing and operating the state budget under the application of the TABMIS system.

5. For expenditures decided by the financial agency through the form of "cash payment orders": The financial agency is responsible for inspection and control in accordance with the provisions of Article 19 of Circular No. 342/2016/TT-BTC.

Article 9. Responsibilities and authorities of the State Treasury:

1. Adhere strictly to the provisions of Clause 3, Article 15 of Decree No. 11/2020/ND-CP. In cases of force majeure due to information technology system failures or other objective reasons, the processing time for administrative procedures may be extended, but a clear final deadline for processing must be notified to the unit.

2. Participate with financial agencies and competent state management agencies in inspecting the use of state budget funds; confirm actual expenditures, advance payments, and year-end balances of budget-using units at the State Treasury.

3. Conduct inspections and controls on the legality and compliance of documents and vouchers. In cases where they do not meet the provisions of Article 6 of this Circular, the State Treasury will refuse payment and send a written notice to the unit according to Model 02 issued together with this Circular, and bear responsibility for their decision. The State Treasury is not responsible for documents and vouchers that are not required to be submitted to the State Treasury for control according to regulations.

4. The State Treasury is responsible for temporarily suspending payments upon written request from the financial agency in accordance with the provisions of Clause 2, Article 8 of this Circular.

5. Regularly urge budget-using units to comply with regulations on advance payments and recovery of advance payments.

6. Organize control and payment operations according to business procedures, ensuring timely, full, and convenient payments for budget-using units, simplifying administrative procedures, and strictly managing state budget funds.

Article 10. Responsibilities and authorities of units transacting with the State Treasury

1. Comply fully with the provisions of the State Budget Law, the Public Investment Law, the Bidding Law, the Construction Law, and other relevant laws during the management and use of state budget funds allocated and as stipulated in Article 17 of Decree No. 11/2020/ND-CP.

2. For expenditures declared on the payment table for beneficiaries, the unit shall be responsible for the accuracy of the following indicators: beneficiary name, bank account, actual amount received by each beneficiary after deducting amounts to be withheld from salary, ensuring compliance with salary levels, allowances, and amounts to be withheld from salary as prescribed; matching details with totals, and consistency between the budget withdrawal form/direct debit authorization and related documents.

3. For procurement expenses for public assets, the unit shall be responsible for ensuring compliance with standards and quotas set forth in legal regulations, standards and quotas for the use of specialized machinery and equipment issued by competent authorities (for specialized machinery, equipment, and vehicles).

4. For funds assigned for tasks, orders, bidding to provide products and services using the state budget, the budget-using entity shall be responsible for implementing in accordance with Decree No. 32/2019/ND-CP and current laws.

5. Be responsible for ensuring the legality, completeness, accuracy, and truthfulness of electronic documents and digital signatures on expenditure control documents sent to the State Treasury through the online public service portal of the State Treasury in accordance with the Electronic Transactions Law and current legal regulations.

Chapter IV

IMPLEMENTING PROVISIONS

Article 11. Effective Date

1. This Circular takes effect from August 6, 2020.

2. During implementation, if the legal regulations cited for application in this Circular are amended, supplemented, or replaced by new regulations, they will be applied according to the amended, supplemented, or replacing regulations.

3. This Circular replaces the following Circulars:

Replacing Circular No. 161/2012/TT-BTC dated October 2, 2012, of the Ministry of Finance on the regime of controlling and paying state budget expenditures through the State Treasury and Circular No. 39/2016/TT-BTC dated March 1, 2016, of the Ministry of Finance amending and supplementing certain articles of Circular No. 161/2012/TT-BTC; Circular No. 81/2006/TT-BTC dated September 6, 2006, of the Ministry of Finance guiding the expenditure control regime for public institutions exercising autonomy and self-responsibility for their tasks, organizational structure, staffing, and finance; Circular No. 172/2009/TT-BTC dated August 26, 2009, of the Ministry of Finance amending and supplementing certain points of Circular No. 81/2006/TT-BTC; Circular No. 18/2006/TT-BTC dated March 13, 2006, of the Ministry of Finance guiding the expenditure control regime for state agencies implementing the system of autonomy and self-responsibility for staffing and administrative management costs; Circular No. 84/2007/TT-BTC dated July 17, 2007, of the Ministry of Finance amending and supplementing certain points of Circular No. 18/2006/TT-BTC;

4. This Circular abolishes Point d Clause 5 Article 12 of Circular No. 344/2016/TT-BTC dated December 30, 2016, of the Ministry of Finance regarding the management of village budgets and other financial activities of villages, wards, and towns.

Article 12. Implementation Organization

Ministries, ministerial-level agencies, government agencies, central-level agencies, People's Committees of provinces and centrally-administered cities, the State Treasury shall be responsible for guiding subordinate units to organize implementation, and if any difficulties arise, they should promptly report to the Ministry of Finance for consideration and coordination in resolving them.

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Central Party Office and Party Committees; - Office of the President, National Assembly; - Government Office; - Office of the National Assembly; - Ministries, agencies equivalent to ministries, and government agencies; - Supreme People's Procuracy; - Supreme People's Court; - Supreme People's Court; - State Audit Office; - Vietnam Fatherland Front Central Committee; - Central Agencies of Mass Organizations; - People's Councils, People's Committees of provinces and centrally governed cities - Department of Finance, State Treasury of provinces and centrally-administered cities; - Official Gazette; - Ministry of Justice's Legal Documents Inspection Department; - Government website; - Ministry of Finance Portal; - Ministry of Finance website; - To be filed: VT, KBNN (240 copies).

DEPUTY MINISTER DEPUTY MINISTER Do Hoang Anh Tuan

Model No. 1

STATE TREASURY STATE TREASURY... ------------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: /TB-KB...	..., day month year 20...

NOTICE

Regarding the results of expenditure control after implementation under the "advance payment, post-control" method

After control, the State Treasury...announces the results of expenditure control as follows:

The State Treasury ... has paid the amount of... (amount in words) for the expenditure... at document number... on... month... year... under the "advance payment, post-control" method. After post-control, the State Treasury... discovered that the expenditure did not comply with regulations, the State Treasury... proposes:

□ Deduct the payment value from the next immediate payment, amount:... (amount in words...).

Reason: ...

□ Recover and deposit to the state budget the amount:... (amount in words...).

Reason: ...

The State Treasury...requests the unit to be informed to take appropriate measures./.

Place of Receipt: - As above; - File: VT, abbreviation of drafting unit (... copies).

DIRECTOR Nguyen Van A

Form No. 2

STATE TREASURY STATE TREASURY... ------------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
No.: /TB-KB...	..., day month year 20...

NOTICE

On the refusal of payment

After control, the State Treasury...announces the results of expenditure control as follows:

The State Treasury... refuses to pay the expenditure... at document number... on... month... year...

Amount:...

Amount in words:...

Reason for refusal to pay:

……………………………………………………………………………………………………………

……………………………………………………………………………………………………………

……………………………………………………………………………………………………………

……………………………………………………………………………………………………………

……………………………………………………………………………………………………………

The State Treasury...requests the unit to be informed to take appropriate measures./.

Place of Receipt: - As above; - File: VT, abbreviation of drafting unit (... copies).

DIRECTOR Nguyen Van A