Circular No. 67/2001/TT-BTC guiding, amending, and supplementing the National Budget Index System

CIRCULAR

Guidelines for amending and supplementing the State Budget Index System

Pursuant to Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government on restructuring some specialized agencies under provincial People's Committees and district, county, town, and provincial city People's Committees directly under provinces;

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

1. Regarding Chapter B:

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

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

2. Regarding Chapter C:

To ensure accounting management and facilitate uniform computerization in the financial sector, based on the decisions establishing specialized agencies under district, county, town, and provincial city People's Committees directly under central cities and provinces, the Ministry of Finance authorizes the Provincial Department of Finance and Prices to reassign the code numbers of Chapter C for these specialized agencies not exceeding the number of departments specified in Point 3, Article 1 of Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government, according to the principle of using the largest code number of the merged old specialized agencies to assign to the newly established specialized agency, based on the code numbers of Chapter C issued pursuant to Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 and related Circulars amending and supplementing this Decision of the Ministry of Finance.

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

In cases where a new specialized agency is established without being based on the merger of existing specialized agencies, when assigning the code number Chapter C for the new specialized agency, the Provincial Department of Finance and Prices shall send a letter to the Ministry of Finance for the Ministry of Finance to assign the code number and provide general guidance for newly established units nationwide.

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

3. State management expenses for health care on the territory previously managed by Chapter 023B, now transfer this responsibility to the same-level People's Committee to be accounted for under Chapter 005C "People's Committee Office".

This Circular replaces Circular No. 58/2001/TT-BTC dated July 11, 2001 of the Ministry of Finance on guidelines for amending and supplementing the State Budget Index System and takes effect from January 1, 2001. Any previous regulations and guidelines contrary to this Circular are hereby abolished.

For budget revenues and expenditures arising from January 1, 2001 to the date this Circular takes effect, which were accounted for under the provisions of Chapters B and C of the current State Budget Index System, shall be adjusted to be accounted for and settled under the provisions of Chapters B and C stipulated in this Circular and the guidance of the Provincial Departments of Finance and Prices of central cities and provinces.

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