Decision No. 78/2003/QD-BTC On Issuing the Accounting System for Development Support Fund

DECISION OF THE MINISTER OF FINANCE

Regarding the issuance of Accounting Regulations for the Development Support Fund

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THE MINISTER OF FINANCE

- Pursuant to the Accounting and Statistics Ordinance promulgated by Decree No. 06 LCT/HĐNN dated May 20, 1988 of the State Council and the Charter on State Accounting Organization; the Charter on Chief Accountants of State-Owned Enterprises issued pursuant to Decree No. 25-HĐBT and Decree No. 26-HĐBT dated March 18, 1989 of the Council of Ministers;

- Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and Ministerial-Level Agencies;

- Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance;

- Pursuant to Decree No. 43/1999/NĐ-CP dated June 29, 1999 of the Government on state investment credit for development and amendments and supplements to Decree No. 43/1999/NĐ-CP;

- Pursuant to Decree No. 50/1999/NĐ-CP dated July 8, 1999 of the Government on the organization and operation of the Development Support Fund;

- Pursuant to Decision No. 231/1999/QĐ-TTg dated December 17, 1999 of the Prime Minister approving the Charter of the Development Support Fund;

Upon the proposal of the Director of the Accounting System Department and the General Director of the Development Support Fund,

DECISION:

Article 1: Attached to this Decision are the "Accounting Regulations for the Development Support Fund," including:

1. General Provisions;

2. Accounting vouchers system;

3. Accounting account system;

4. Accounting ledger system;

5. Financial Reporting System.

Article 2: The Accounting Regulations for the Development Support Fund shall apply to all units within the Development Support Fund system at the central level, provinces, centrally-administered cities, and domestic and foreign offices of the Development Support Fund.

Article 3: This Decision takes effect from July 1, 2003, replacing Decision No. 162/1999/QĐ-BTC dated December 24, 1999 and Decision No. 99/2001/QĐ-BTC dated October 2, 2001 of the Minister of Finance on the Accounting Regulations for the Development Support Fund.

Article 4: The Chairman of the Management Board and the General Director of the Development Support Fund are responsible for organizing and implementing this Decision.

Article 5: The Director of the Accounting System Department, the Director of the Banking and Financial Institutions Department, the Head of the Ministry of Finance's Office, and the Heads of related units are responsible for implementing this Decision.