Decision No. 759/QD-BTC supplements the system of the State Budget Indexes to be applied in administrative agencies and public institutions under the Ministry of Finance. This document provides detailed regulations on the list of economic sector codes, economic content codes, and national target programs.
适用范围
Administrative agencies and public institutions under the Ministry of Finance
要点
- Supplement the list of economic sector codes (Type, Item) to be applied in administrative agencies and public institutions under the Ministry of Finance.
- Supplement the list of economic content codes (Index, Sub-index) to be applied in administrative agencies and public institutions under the Ministry of Finance.
- Expenditures from the state budget for unemployment insurance are reflected specifically in sub-index 6304.
- Supplement the list of program, target, and project codes (Program, Target) to be applied in administrative agencies and public institutions under the Ministry of Finance.
- Other expenses such as review, approval of final accounts, and auditing of final account reports are specified in sub-index 9404.
🌐 本文件的社会影响
- Strengthen financial management in administrative agencies and public institutions under the Ministry of Finance.
- Ensure transparency and efficiency in the use of the state budget.
- Organizations and individuals related to the activities of the Ministry of Finance must comply with the new regulations on the State Budget Indexes.
- Facilitate the monitoring and control of state budget expenditures by management agencies.
❓ 常见问题
Does Decision No. 759/QD-BTC supplement any new economic sector code lists?
Supplement the list of economic sector codes such as Social Security Activities, Social Insurance, and Compulsory Health Insurance.
What sub-index specifies state budget expenditures for unemployment insurance?
Sub-index 6304 reflects state budget expenditures by employing units for unemployment insurance according to prescribed regulations.
Does the Decision supplement any new program or target code lists?
Supplement the list of program and target codes such as Program 135 and School Quality Assurance Support Program.
What sub-index specifies other expenses in budget management?
Sub-index 9404 stipulates expenses for review and approval of final accounts, auditing of final account reports.
When does the Decision take effect?
The Decision takes effect from the date of issuance (April 9, 2010).
全文
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MINISTRY OF FINANCE ----------- Number: 759/QD-BTC |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------------ |
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Hanoi, April 9, 2010 |
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Pursuant to …;
Regarding the supplementation of the State budget classification system to be applied in administrative agencies and public institutions under the Ministry of Finance
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THE MINISTER OF FINANCE
Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance promulgating the State budget classification system;
On the basis of Circular No. 69/2009/TT-BTC dated April 3, 2009 of the Ministry of Finance guiding the supplementation of the State budget classification;
On the basis of Circular No. 136/2009/TT-BTC dated July 2, 2009 of the Ministry of Finance supplementing and amending the State budget classification;
On the basis of Circular No. 223/2009/TT-BTC dated November 25, 2009 of the Ministry of Finance stipulating the supplementation of the State budget classification;
On the basis of Circular No. 26/2010/TT-BTC dated February 25, 2010 of the Ministry of Finance stipulating the amendment and supplementation of the State budget classification;
On the basis of Decision No. 1441/QD-BTC dated June 10, 2009 of the Minister of Finance on the State budget classification system to be applied in administrative agencies and public institutions under the Ministry of Finance;
At the proposal of the Director of the Department of Planning and Finance,
DECISION:
Article 1. To supplement the State budget classification system issued together with Decision No. 1441/QD-BTC dated June 10, 2009 of the Minister of Finance on the State budget classification system to be applied in administrative agencies and public institutions under the Ministry of Finance according to the attached annex.
Article 2. This Decision takes effect from the date of signature. In the course of implementation, if there arises revenue or expenditure items in the State budget classification issued together with this Decision that have not been provided for, relevant agencies and units shall apply them according to the general regulations.
Article 3. The Heads of the Planning and Finance Department, the Office Director of the Ministry, the Heads of administrative agencies and public institutions under the Ministry of Finance are responsible for implementing this Decision./.
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Place of Receipt: - As Article 3; - Ministry of Finance (State Budget Department, Public Finance Management Department); - The Ministry of Finance's website; - To be filed: VT, Department of Planning and Finance. |
DEPUTY MINISTER DEPUTY MINISTER (Signed) Pham Sy Danh |
APPENDIX NO. 02
LIST OF ECONOMIC SECTOR CODES
(Attached to Decision No. 759/QD-BTC dated April 9, 2010 of the Minister of Finance)
Supplementing the list of economic sector codes (Type, Item) to be applied in administrative agencies and public institutions under the Ministry of Finance as follows:
II/ LIST OF ECONOMIC SECTOR CODES (TYPE, ITEM):
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Code Number |
NAME |
Remarks |
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Type |
Clause |
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460 |
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ACTIVITIES OF THE COMMUNIST PARTY, POLITICAL AND SOCIAL ORGANIZATIONS, STATE MANAGEMENT AND NATIONAL DEFENSE AND SOCIAL SECURITY OBLIGATORY |
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474 |
Social security activities, compulsory social insurance and health insurance |
Including financial provision and management of social security programs (such as: Anti-drug program; Crime prevention program,... of the General Customs Department), health insurance, social insurance, hardship allowances, contributions to pension funds, etc., funded by the State |
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ANNEX NO. 03
LIST OF ECONOMIC CONTENT CODES
(Attached to Decision No. 759/QD-BTC dated April 9, 2010 of the Minister of Finance)
Supplementing the list of economic content codes (Item, Sub-item) to be applied in administrative agencies and public institutions under the Ministry of Finance as follows:
II/ LIST OF ECONOMIC CONTENT CODES (ITEM, SUB-ITEM):
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Group, sub-group |
Code Number |
LIST - CONTENT |
Accounting content |
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Section |
Sub-item |
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II. EXPENDITURE SECTION |
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Group 0500: |
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OPERATING EXPENSES |
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Sub-group 0129: |
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Expenditure for individuals |
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6300 |
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Contributions |
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6304 |
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Unemployment insurance |
Reflects expenditures from budgetary units contributing to unemployment insurance according to prescribed regulations |
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Group 0600: |
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DEVELOPMENT INVESTMENT EXPENSES |
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Sub-group 0136: |
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Construction investment expenses |
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9400 |
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Benefits protecting economic activities |
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9404 |
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Audit and approval costs, audit report settlement costs |
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9449 |
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Others |
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ANNEX NO. 04
LIST OF NATIONAL PROGRAMME, TARGET AND PROJECT CODES (PROGRAMME, TARGET)
(Attached to Decision No. 759/QD-BTC dated April 9, 2010 of the Minister of Finance)
Supplementing the list of national programme, target and project codes (Programme, Target) to be applied in administrative agencies and public institutions under the Ministry of Finance as follows:
II/ LIST OF NATIONAL PROGRAMME, TARGET CODES (PROGRAMME, TARGET):
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Programme target code |
Code number of programmes, tasks, projects under each programme, target |
Name of programme, target and sub-programmes, tasks, projects under each programme, target |
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0290 |
Chapter 135 |
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0296 |
Communication Task |
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0330 |
School Education Quality Assurance Support Program |
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0331 |
Improving School Infrastructure and Equipment |
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0332 |
Procurement of Goods |
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0333 |
Training and Workshops |
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0334 |
School Education Fund |
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0335 |
Student Welfare Fund |
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0336 |
Building Capacity for Full-Day Teaching and Learning |
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0337 |
Additional Salary Payment for Teachers |
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