Decision No. 75/2006/QĐ-BTC of the Ministry of Finance issues the code number of the national target program on efficient and economical energy use. Budget revenues and expenditures under this program must be accounted for in accordance with the regulations.
要点
- Budget revenues and expenditures under the National Target Program on Efficient and Economical Energy Use must be accounted for according to the program's code number and the State Budget Manual.
- Appendix No. 01 attached to this Decision stipulates the code number of the National Target Program on Efficient and Economical Energy Use.
- Appendix No. 02 provides guidance on accounting according to Type, Investment Development Expenditure Item, and Regular Expenditure Item.
- This Decision takes effect 15 days from the date of publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Accurate accounting helps manage the budget effectively for the program on efficient and economical energy use.
- Negative impact: Training time and implementation of new regulations may cause initial difficulties for units.
❓ 常见问题
What provisions must budget revenues and expenditures under the National Target Program on Efficient and Economical Energy Use be accounted for according to?
According to the Decision, budget revenues and expenditures under this program must be accounted for according to the program's code number and the State Budget Manual.
What does Appendix No. 01 stipulate?
Appendix No. 01 stipulates the code number of the National Target Program on Efficient and Economical Energy Use.
How does Appendix No. 02 provide guidance?
Appendix No. 02 provides guidance on accounting according to Type, Investment Development Expenditure Item, and Regular Expenditure Item.
When does this Decision take effect?
This Decision takes effect 15 days from the date of publication in the Official Gazette.
What actions must units take to implement this Decision?
Ministries, ministerial-level agencies, central agencies under the Government, central-level social organizations, and People's Committees of provinces and centrally-administered cities shall be responsible for directing, implementing, and guiding subordinate units to comply with this Decision.
全文
Pursuant to …;
Regarding the issuance of the code number for the national program and target on efficient and rational energy use
Decision No. 75/2006/QD-BTC
___________________
THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Prime Minister's Decision No. 79/2006/NĐ-CP dated April 14, 2006 approving the national program and target on efficient and rational energy use;
At the proposal of the Director of the State Budget Department
DECISION:
Article 1. Issuing the code number for the national program and target on efficient and rational energy use according to Appendix No. 01 attached to this Decision. All revenues and expenditures under the national program and target on efficient and rational energy use (including development investment expenses and recurrent expenses) shall be accounted for not only according to the program and target code but also in accordance with the provisions of the State Budget Manual; specifically, regarding accounting according to Type and Item as guided in Appendix No. 02 attached to this Decision.
Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette. Ministries, ministerial-level agencies, government agencies, central-level social organizations, and provincial/municipal People's Committees directly under the central government are responsible for directing, implementing, and guiding subordinate units to implement this Decision.
Article 3. The Director of the State Budget Department, the Head of the Ministry's Office, and the heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
DEPUTY MINISTER
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