Circular No. 79/2019/TT-BTC guiding Accounting Regulations applicable to project management boards using public investment capital

CIRCULAR

GUIDELINES ON THE ACCOUNTING REGIME APPLICABLE TO PROJECT MANAGEMENT UNITS USING PUBLIC INVESTMENT FUNDS

Pursuant to the Accounting Law dated November 20, 2015;June 2024;59/2015/ND-CP dated June 18, 2015 of the Government on project management for construction investment;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to DecreeNo. 174/2016/ND-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."25/2017/ND-CP dated March 14, 2017 of the Government on financial reporting of state budgetary units;

Pursuant to DecreeNo. 42/2017/ND-CP dated April 5, 2017 of the Government amending and supplementing certain articles of Decree No. 59/2015/ND-CP dated June 18, 2015 of the Government on project management for construction investment;i Responsibilities of the Vietnam Highway AdministrationNo. 87/2017/ND-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;policies At the request of the Director of the Accounting Supervision Department;

Pursuant to DecreeNo. hereby promulgates this Circular guiding the accounting regime applicable to project management units using public investment funds.June 2024;This Circular stipulates accounting vouchers, accounting accounts, accounting books, and financial reports, final settlement reports applicable to project management units using public investment funds (hereinafter referred to as the unit) to record accounting transactions related to economic activities arising from project management and other activities assigned by competent authorities to the investor and project management unit in accordance with regulations.June 2024;a) Specialized project management units, regional project management units decided to be established by the Minister, head of a ministry-level agency, Chairman of the People's Committee of provinces and districts;and project management units managing one construction project in accordance with current laws on project management for construction investment (excluding project management units that are member organizations of enterprises);b) Project management units established by investors to manage projects funded from lawful revenues of state agencies and public service organizations.

Pursuant to DecreeNo. 2. In cases where the investor is an administrative or public service unit that does not establish a separate project management unit, the unit shall record on the same accounting system of the unit in accordance with the guidelines of the Administrative and Public Service Accounting System issued by Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance. If necessary, the unit may use the accounts and guidelines provided in this Circular to record transactions related to project management."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."Article 3. Provisions on the accounting voucher systemNo. 1. Accounting vouchers are documents and objects carrying information reflecting completed economic and financial transactions, serving as the basis for recording in accounting ledgers.No. 2. All units must uniformly use mandatory accounting voucher formats as guided in this Circular. During implementation, units are not allowed to modify the prescribed voucher formats.

Pursuant to DecreeNo. 3. Pre-printed voucher templates must be carefully preserved, not damaged or deteriorated. Checks, Receipts, and valuable papers must be managed like cash.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs4. The list, format, and explanation of methods for preparing mandatory accounting vouchers are specified in Appendix 01 "Mandatory Accounting Voucher System" attached to this Circular. For economic transactions that have not been covered by the vouchers specified in Appendix 01, the unit must prepare accounting vouchers that meet at least seven contents stipulated in Article 16 of the Accounting Law 2015."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."c) Supplementing point c of Clause 3 as follows:

1. Accounting accounts reflect regularly, continuously, systematically the situation of assets, receipt and use of funds at the unit; monitor revenue, expenses, results of operations, and other items at the unit.n l2. Classification of the accounting account system and requirements for recording:June 2024;a) Accounts in the table include accounts from type 1 to type 9, which are double-entry (recording corresponding entries between accounts). Accounts in the table are used for financial accounting (shortened as financial accounting), applicable to all project management units, reflecting the asset, debt, capital sources, revenue, expenses, surplus (deficit) of the unit during the accounting period.

1. Selling state property through public listing."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."b) Accounts outside the table (type 0) are single-entry (no corresponding entries between accounts). For accounts outside the table related to the state budget (accounts 004, 006, 008, 009, 012, 013, 018), they must be recorded according to the state budget classification, by fiscal year (previous year, current year, next year) and other management requirements (if any). Accounts outside the table related to accounting for deductible fees and retained funds (account 014) must track expenditures from these sources and record and reflect according to the state budget classification and other management requirements (if any).

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

c) In cases where an economic and financial transaction involves receiving and using state budget funds; foreign aid and loans; deductible and retained fee sources, accounting must simultaneously record according to the accounts in the table and record the accounts outside the table as prescribed. 3. Application of the accounting account system:No.a) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ầ- Additional detailed accounts can be added to the accounts already defined in the accounting account system list in Appendix 02 attached to this Circular to meet the management needs of the unit.

Article 2. Applicability

1. Scope of application:

- The Ministry of Finance will approve in writing the addition of parallel-level accounts to those already defined in the accounting account system list (Appendix 02) attached to this Circular. 4. The list of accounting accounts, principles, internal structure, and methods of recording some main economic activities for the accounts of the unit are specified in Appendix 02 "Accounting Account System" issued together with this Circular. 1. The unit must open accounting books to record, organize, and retain all economic and financial transactions of the unit. The preservation and storage of accounting books are carried out in accordance with the Accounting Law, relevant documents, and this Circular.

If the unit receives and uses state budget funds; foreign aid and loans, it must open accounting books to track the receipt and detailed use of state budget funds by fiscal year, state budget classification, and other management requirements.

requests for managementnationalp the investor is an administrative or public service entity that does not establish a separate project management board, and the accounting entries are made within the same accounting system of the entity in accordance with the Government Accounting System issued by Circular No. 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance. In cases where necessary, the entity may use the accounts and related guidelines stipulated in this Circular to record items related to project management."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."nh. In cases where necessary, the entity may use the accounts and related guidelines stipulated in this Circular to record items related to project management.đổ Use the accounts and related guidelines issued in this Circular to record transactions related to project management.

Chapter II

SPECIFIC PROVISIONS

p the accounting vouchers system

1. Accounting vouchers are documents and objects carrying information reflecting economic and financial transactions that have occurred and been completed, serving as the basis for recording in the accounting books.

2. All entities must uniformly use the mandatory accounting voucher formats as guided in this Circular. During implementation, entities are not allowed to modify the prescribed accounting voucher formats.

3. Pre-printed voucher forms must be carefully preserved and not allowed to become damaged or deteriorate. Checks, Receipts, and valuable papers must be managed like cash.

4. The list, format, and explanation of the methods for preparing mandatory accounting vouchers are specified in Appendix No. 01 "Mandatory Accounting Voucher System" attached to this Circular. For economic transactions that have arisen but do not have accounting vouchers prescribed in Appendix No. 01, the entity shall prepare accounting vouchers that meet at least seven contents stipulated in Article 16 of the Accounting Law 2015. This Circular. For economic transactions that have not been specified in Appendix No. 01, the unit must create accounting vouchers that comply with at least seven contents stipulated in Article 16 of the Accounting Law 2015. đp when a financial economic transaction occurs related to receiving and using state budget funds; foreign aid and debt; retained fees, the accountant must record according to the accounts in the table while also recording outside the table as prescribed.

Article 5. Provisions on accounting accounts

1. Accounting accounts reflect continuously, systematically, and comprehensively the situation of assets, receipt and use of funds at the entity; monitor revenues, expenses, results of operations, and other items at the entity.

2. Classification of the accounting account system and requirements for accounting entries:

a) Accounts in the table include accounts from type 1 to type 9, which are double-entry (recording corresponding journal entries between accounts). These accounts in the table are used for financial accounting (referred to as financial accounting), applicable to all Project Management Boards, reflecting the asset, debt, capital, revenue, expense, surplus (deficit) situation of the entity during the accounting period.

b) Accounts outside the table (type 0) are single-entry (no corresponding journal entries between accounts). For accounts outside the table related to state budget (accounts 004, 006, 008, 009, 012, 013, 018), they must be recorded according to the state budget classification, by fiscal year (previous year, current year, next year) and other management requirements (if any). Accounts outside the table related to accounting for deductible and retained fees (account 014) must track expenditures from these sources and record and reflect according to the state budget classification and other management requirements (if any).

c) In cases where an economic and financial transaction arises involving the receipt and use of state budget funds; foreign loans and grants; deductible and retained fee sources, accounting must simultaneously record according to the accounts in the table and record the accounts outside the table as prescribed.nationalg for accounting records of some main economic activities for certain accounts of the

3. Application of the accounting account system:

a) Entities base on the Accounting Account System issued in this Circular to apply appropriate accounting accounts suitable for their activities.

b) Units may supplement accounting accounts in the following cases:

- Additional detailed accounts can be added to the accounts already defined in the Accounting Account System Directory in Appendix No. 02 attached to this Circular to meet the management needs of the entity.

- The Ministry of Finance will approve in writing the addition of parallel-level accounts to the accounts already defined in the Accounting Account System Directory (Appendix No. 02) attached to this Circular.

4. The Accounting Account System Directory, principles, structure, and content, as well as the methods for recording some main economic activities for the accounts of the entity are specified in Appendix No. 02 "Accounting Account System" issued along with this Circular.N ||| declaration of customs import procedures.nity must maintain accounting ledgers to record, systematize, and retain all economic and financial transactions that have occurred.o1. Entities must open accounting books to record, organize, and retain all economic and financial transactions that have occurred. The preservation and storage of accounting books are carried out in accordance with the laws on accounting, relevant documents, and the provisions of this Circular.

Article 6. Provisions on accounting books

p entities that receive and use state budget funds; foreign loans and grants must open accounting books to track the receipt of budget estimates and the use of state budget funds in detail according to the fiscal year, state budget classification, and other management requirements.onity. The preservation and storage of accounting ledgers shall be carried out in accordance with the Accounting Law, relevant documents, and provisions in this Circular.oucting Minister

requests for managementnational5. The list, format, explanation of content, and method for preparing accounting books are specified in Appendix No. 03 "Accounting Book System" issued along with this Circular.op the final settlement report 1. In cases where the entity receives state budget funding for managing projects; state budget allocations and support for other activities under the entity's management (excluding allocations for construction investment projects); receives and uses foreign loans and grants for regular activities of the entity (excluding foreign loans and grants for project and construction investment projects), the entity must prepare a final settlement report on the receipt and use of state budget funds, loan funds, and foreign grants in accordance with this Circular. p entities that receive and use retained and deducted fee sources for their activities based on authorized budget estimates must prepare a final settlement report on the receipt and use of retained and deducted fee sources in accordance with this Circular. lintention of each type of aircraft of the Vietnam Coast Guard to serve the preparation of the final settlement report with the state budget and relevant units. In cases where units utilize deductible fees and retain funds, they must maintain accounting ledgers to detail the use of funds according to the State Budget classification and other management requirements to serve the preparation of the final settlement report with the competent authority.

3. Types of accounting ledgers:

a) Each accounting unit shall use only one system of accounting ledgers for each fiscal year period, including general accounting ledgers and detailed accounting ledgers.

Tùy depending on the form of accounting applied by the unit, the unit must open all general accounting ledgers and detailed accounting ledgers and fully implement the content, sequence, and method of recording. recording againstớeach type of accounting ledger.

b)FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSGeneral accounting ledgers:

- The Journal Ledger is used to record economic and financial transactions in chronological order. When necessary, the unit combines chronological recording with classification and systematic organization of economic and financial transactions according to their economic content.nationalInformation recorded in the Journal Ledger reflects the total activities of economic and financial transactions occurring during a fiscal year period.Coat - The General Ledger is used to record economic and financial transactions according to their economic content (by accounting accounts). On the General Ledger, the unit combines chronological recording of transactions and their economic content, information recorded on the General Ledger reflects the overall situation of assets, sources of funds, and the use of funds. Provincial People's Committees set specific pricesb) Detailed accounting ledgers, cards: trDetailed accounting ledgers, cards are used to record in detail economic and financial transactions related to accounting objects according to management requirements that the General Ledger does not reflect in detail.

Information from detailed accounting ledgers provides specific information for internal management and for calculating and preparing financial statements and final settlement reports of the state budget. Provincial People's Committees set specific pricesBased on management requirements and accounting requirements for each individual accounting object, the unit may add more indicators on detailed accounting ledgers and cards to serve the preparation of financial statements and final settlement reports according to management requirements. Provincial People's Committees set specific prices4. Other provisions regarding the responsibilities of those holding and recording accounting ledgers, regulations on opening accounting ledgers, recording accounting ledgers, closing accounting ledgers, and correcting accounting ledgers are implemented according to the accounting regime for administrative and public institutions issued pursuant to Circular 107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance.national5. The list, forms, explanations of content, and methods of establishing accounting ledgers are stipulated in Appendix 03 "Accounting Ledger System" attached to this Circular.

Article 6. Final Settlement ReportFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS1. In cases where units are supported by the State Budget for project management costs; budget allocations and support for other activities under the unit's management (excluding allocations for investment construction projects); and receive and use foreign loans and aid for regular activities of the unit (excluding foreign loans and aid for project and construction investment projects), they must prepare a Final Settlement Report on the receipt and use of state budget funds, loan funds, and foreign aid according to the provisions of this Circular.

Units authorized by the competent authority to allocate budgets from deductible fees and retained funds for the unit's operations must prepare a Final Settlement Report on the receipt and use of deductible fees and retained funds according to the provisions of this Circular. Provincial People's Committees set specific prices3. In cases where units have implemented audit recommendations, inspections, or financial authorities' recommendations for activities under their management during the year, they must prepare a report on the implementation of audit recommendations, inspections, and financial authorities' recommendations according to the provisions of this Circular. Data implemented according to audit recommendations and inspection agencies' recommendations for projects using state budget capital already reported according to the forms prescribed in Circular No. 85/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance on the final settlement of the use of state budget capital annually and related guiding documents shall not be consolidated into the reporting forms prescribed in this Circular.. Provincial People's Committees set specific prices4. Reporting period: The Final Settlement Report is prepared according to the fiscal year period. If laws require additional Final Settlement Reports to be prepared according to other accounting periods, in addition to the annual Final Settlement Report, the unit must also prepare a report according to that accounting period.

5. The deadline for submitting the annual Final Settlement Report of units using the State Budget is implemented according to Article 4 of Circular 137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance on the examination, review, notification, and consolidation of the annual Final Settlement Report and related guiding documents. reason.

6. The list, forms of reports, places to submit reports, methods of sending reports, and explanations of the methods of preparing the final settlement report of the state budget are set out in Appendix 04 "Final Settlement Report System" attached to this Circular.sh.

5. The list, format, explanation of content, and method for preparing accounting books are specified in Appendix No. 03 "Accounting Book System" issued along with this Circular.

Article 6. Final Accounts Report

1. In cases where the entity receives state budget funding for managing projects; state budget allocations and support for other activities under the entity's management (excluding allocations for construction investment projects); receives and uses foreign loans and grants for regular activities of the entity (excluding foreign loans and grants for project and construction investment projects), the entity must prepare a final settlement report on the receipt and use of state budget funds, loan funds, and foreign grants in accordance with this Circular.Deputy ministers of ministerial-level agencies,p entities that receive and use retained and deducted fee sources for their activities based on authorized budget estimates must prepare a final settlement report on the receipt and use of retained and deducted fee sources in accordance with this Circular.

requests for managementnationalp units that receive budgets from authorized bodies using retained fees for their operations must prepare a Final Accounts Report regarding the receipt and use of retained fees in accordance with this Circular.

3. In cases where the entity implements audit recommendations, inspections, or financial authorities' requests for activities under its management during the year, the entity must prepare a report on the implementation of audit recommendations, inspections, and financial authorities' requests in accordance with this Circular. Data implemented according to audit recommendations and inspection agencies' requests for projects using state budget investment funds reported according to the model specified in Circular No. 85/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance regarding the final settlement of state budget investment fund usage according to annual fiscal years and other relevant documents shall not be consolidated into the reporting form specified in this Circular. tryear, if the unit has implemented audit recommendations, inspections tr4. Reporting period: The final settlement report is prepared annually. In cases where the law requires additional final settlement reports for other accounting periods, in addition to the annual final settlement report, the entity must also prepare reports for those accounting periods. tra, finance in accordance with this Circular. Do not include data implemented based on audit recommendations or inspection agencies' suggestions for projects funded by state budget capital reported in the forms prescribed in Circular No. 85/2017/TT-BTC dated August 15, 2017 of the Ministry of Finance on finalizing the use of state budget capital annually and other relevant documents.shall related.

4. Reporting Period: The Final Accounts Report is prepared annually. If laws require additional reports for other accounting periods, the unit must prepare such reports in addition to the annual report.nationalp regulations require the preparation of additional final accounts reports for other accounting periods, then in addition to the annual report, the unit must also prepare reports for those other accounting periods.

5. The deadline for submitting the annual final account report of units using the State budget shall be implemented in accordance with Article 4 of Circular No. 137/2017/TT-BTC dated December 25, 2017, issued by the Ministry of Finance on the regulations governing examination, verification, notification, and consolidation of annual final accounts and related guiding documents and amendments.national6. The list, templates of reports, places to submit reports, methods of sending reports, and explanations of the methods for preparing annual final account reports are set out in Appendix No. 04 "System of Final Account Reports" attached to this Circular.

Departments of finance of provinces and centrally governed cities;

Article 7. Financial Reports

After completing the annual accounting period, units must close their books and prepare financial reports to submit to competent authorities and related units as prescribed.

1. Financial reports are used to provide information on the financial situation, financial performance results, and cash flows from the unit's activities.

2. Information from financial reports helps enhance the accountability of the unit for receiving and using financial resources in accordance with the law, serving as the basis for consolidating the financial reports of higher-level units.nationalhp báo cáo tài chính của đơn vị cấp trên.

3. Principles and requirements for preparing financial reports

a) Principles:

The preparation of financial reports must be based on accounting data after closing the books. Financial reports must be prepared in accordance with established principles, contents, and methods, consistently across accounting periods. If financial reports differ between accounting periods, the reasons must be clearly explained.nationalhp báo cáo tài chính trình bày khác nhau giữa các kỳ kế toán thì phải thuyết minh rõ lý do.

Financial reports must bear the signatures of the preparer, the chief accountant, and the head of the accounting unit. Those signing the financial report are responsible for its contents.

b) Requirements:

Financial reports must truthfully and objectively reflect the content and value of reported expenditures; they must be presented according to prescribed formats regarding the financial situation, operational results, and all cash flows generated during the year by the unit.

Financial reports must be prepared promptly within the timeframes specified for the unit, clearly presented, easily understandable, and accurately reflecting accounting information.N ||| declaration of customs import procedures. Information and figures in the report must be continuously reflected, with the figures of the current period following those of the previous period.

Thông tin, số liệu báo cáo phải được phản ánh liên tục, số liệu của kỳ này phải kế tiếp số liệu của kỳ trước.

4. Period of preparation and deadline for submission of financial reports:

Units must prepare financial reports at the end of the annual accounting period as stipulated by the Accounting Law.

Annual financial reports of units must be submitted to the competent state agency (details of the recipient of the report are provided in Appendix No. 05 - Financial Reporting System attached to this Circular) or higher-level units within ninety days from the end date of the annual accounting period as prescribed by law. trên trong thThis Resolution takes effect from the date it is adopted by the National Assembly.i hạn 90 ngày, kể từ ngày kết thúc kỳ kế toán năm theo quy định của pháp luật.

5. Publicizing financial reports:

Financial reports shall be publicized in accordance with laws on accounting and related documents.

6. Units are not required to prepare the "Supplementary Financial Information Report" (Form B01/BSTT) as prescribed in Circular No. 99/2018/TT-BTC dated November 1, 2018, issued by the Ministry of Finance guiding the preparation of consolidated financial reports of state budget accounting units that are higher-level accounting units.national7. List, forms of reports, places to receive reports, methods of submitting reports, explanations of the methods of preparing financial reports are detailed in Appendix No. 05 "Financial Reporting System" attached to this Circular.policies 1. This Circular takes effect from January 1, 2020, and applies to fiscal years starting from 2020.

2. This Circular replaces the entire content of Chapter II, Part II on "Guidelines for Accounting Applied to Project Owners in Administrative and Public Service Units" in Circular No. 195/2012/TT-BTC dated November 15, 2012, issued by the Minister of Finance on guidelines for accounting applied to project owners.

Chapter III

IMPLEMENTATION

Article 8. Effective Date

3. In cases where the documents referred to in this Circular are amended, units shall implement in accordance with the new regulations.

1. Ministries, sectors, People's Committees of provinces and centrally-run cities are responsible for directing and implementing this Circular to project owner units and project management boards under their jurisdiction or management.

2. The Director of the Department of Accounting and Auditing Supervision; the Head of the Investment Department; the Head of the Administrative and Public Service Department; the Head of the State Budget Department; the Director of the Office of the Ministry and the Heads of relevant units under the Ministry of Finance are responsible for disseminating, guiding, inspecting, and enforcing this Circular.national3. The Director of the Department of Accounting and Auditing Supervision; the Head of the Investment Department; the Head of the Administrative and Public Service Department; the Head of the State Budget Department; the Director of the Office of the Ministry and the Heads of relevant units under the Ministry of Finance are responsible for disseminating, guiding, inspecting, and enforcing this Circular.

Article 9. Implementation Organization

3. The Director of the Department of Accounting and Auditing Supervision; the Head of the Investment Department; the Head of the Administrative and Public Service Department; the Head of the State Budget Department; the Director of the Office of the Ministry and the Heads of relevant units under the Ministry of Finance are responsible for disseminating, guiding, inspecting, and enforcing this Circular.

2. The Director of the Department of Accounting and Auditing Supervision; the Head of the Investment Department; the Head of the Administrative and Public Service Department; the Head of the State Budget Department; the Director of the Office of the Ministry and the Heads of relevant units under the Ministry of Finance are responsible for disseminating, guiding, inspecting, and enforcing this Circular.in- Institute ki- UBND, S

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