Decision No. 822/QD-BTC supplements the budget classification system applicable to administrative agencies and public institutions under the Ministry of Finance. This document adds economic content code categories and national programs and goals to enhance financial management.
Scope of application
Administrative agencies and public institutions under the Ministry of Finance
Key points
- Supplement the list of economic content codes related to payments to individuals and other expenses (Article 1).
- Reflect expenditures from state budget funds allocated to educational institutions to support tuition fees and study costs for policy beneficiaries (Codes 6405, 6406).
- Supplement the list of national program and goal codes concerning education and training, crime prevention, and drug control (Article 1).
- Account the 'Information Technology Human Resource Training' project under Code 0113 - Project 'Training Computer Officers, Promoting Computers in Schools'.
- Expenditures from state budget funds allocated to educational institutions to cover tuition fees according to student regulations (Code 7766).
🌐 Social impact of this document
- Enhance financial management in administrative agencies and public institutions under the Ministry of Finance.
- Improve the efficiency of state budget spending on education and training, crime prevention, and drug control.
- Policy beneficiaries supported with tuition fees and study costs from state budget funds.
❓ Frequently asked questions
To which agencies does this document apply?
Applies to administrative agencies and public institutions under the Ministry of Finance.
What additional expenditure items from state budget funds are included in this document?
Supplement the list of codes related to payments to individuals and support for tuition fees and study costs for policy beneficiaries.
Does this document supplement any national programs or goals?
Supplements national programs and goals concerning education and training, crime prevention, and drug control.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 822/QD-BTC |
Hanoi, April 6, 2011 |
Pursuant to …;
Regarding supplementing the 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;
Pursuant to Decision No. 33/2008/QD-BTC dated June 2, 2008 of the Minister of Finance promulgating the Budget Classification System;
Pursuant to Circular No. 143/2010/TT-BTC dated September 22, 2010 and Circular No. 30/2011/TT-BTC dated March 2, 2011 of the Ministry of Finance stipulating amendments and supplements to the State Budget Classification;
Pursuant to Decision No. 1441/QD-BTC dated June 10, 2009 and Decision No. 759/QD-BTC dated April 9, 2010 of the Minister of Finance on the 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. Supplement the Economic Content Code List and the National Program, Objective, and Project Code List (Programs and Objectives) into the State Budget Classification System issued together with Decision No. 1441/QD-BTC dated June 10, 2009 and Decision No. 759/QD-BTC dated April 9, 2010 of the Minister of Finance on the budget classification system to be applied in administrative agencies and public institutions under the Ministry of Finance according to the attached appendices.
Article 2. This Decision takes effect from the date of signature. In the course of implementation, if there arise budget revenues and expenditures not included in the State Budget Classification System issued together with this Decision, relevant agencies and units shall apply them according to the general regulations.
Article 3. The Director of the Department of Planning and Finance, the Head of the Ministry's Office, and 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: |
DEPUTY MINISTER
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ANNEX NO. 01
LIST
ECONOMIC CONTENT CODE LIST
(Pursuant to Decision No. 822/QD-BTC dated April 6, 2011 of the Minister of Finance)
Supplement the Economic Content Code List (Items, Sub-items) to be applied in administrative agencies and public institutions under the Ministry of Finance as follows:
II/ ECONOMIC CONTENT CODE LIST (ITEMS, SUB-ITEMS)
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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. EXPENSES |
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Group 0500: |
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OPERATING EXPENSES |
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Sub-group 0129: |
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Expenses paid to individuals |
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6400 |
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Other payments to individuals |
Reflects expenses from state budget funds allocated to educational institutions to support tuition fees and study costs that must be paid to the educational institution according to the regulations for policy beneficiaries (if applicable) |
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6405 |
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Tuition fee support for policy beneficiaries |
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6406 |
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Study cost support for policy beneficiaries |
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Sub-group 0132: |
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Other expenses |
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7750 |
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Other expenses |
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7766 |
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Tuition fee reimbursement to educational institutions according to regulations |
Reflects expenses from funds allocated by the state budget to educational institutions to reimburse tuition fees that must be paid to the educational institution according to the regulations for students and trainees (if applicable) |
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APPENDIX NO. 02
LIST
NATIONAL PROGRAM, OBJECTIVE AND PROJECT CODE (PROGRAM, OBJECTIVE)
(Pursuant to Decision No. 822/QD-BTC dated April 6, 2011 of the Minister of Finance)
Supplement the accounting content and the National Program, Objective, and Project Code List (Programs and Objectives) to be applied in administrative agencies and public institutions under the Ministry of Finance as follows:
I. CLASSIFICATION PRINCIPLES
On accounting:
For the project "Training Information Technology Human Resources and Applying Information Technology in Education," it is accounted for under Code 0113 - Project "Training IT Personnel, Bringing IT to Schools."
II/ SUPPLEMENTATION OF THE NATIONAL PROGRAM, OBJECTIVE CODE LIST (PROGRAM, OBJECTIVE)
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Program objective code |
Program, task, project codes within each program, objective |
Name of program, objective and sub-programs, tasks, projects within each program, objective |
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0110 |
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National Target Program on Education and Training |
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0121 |
Project to Enhance Foreign Language Teaching and Learning in the National Education System |
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0122 |
Project to Strengthen Training Capacity |
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0130 |
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National Target Program on Crime Prevention and Control |
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0132 |
Scheme for Information and Propaganda to Mobilize the Entire Population's Participation in Preventing, Detecting, Reporting Crimes; Reforming, Educating, and Rehabilitating Offenders within Families and Communities |
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0133 |
Scheme for Struggle Against Organized Crime, Dangerous Criminal Activities, and International Crime |
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0134 |
Scheme for Struggle Against Crimes Affecting Children and Juvenile Crime |
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0135 |
Scheme for Struggle Against High-Tech Crime |
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0136 |
Scheme for Establishing a Crime Information Center |
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0137 |
Scheme to Enhance the Capacity of Management Agencies of the Program and Investigative Agencies at All Levels in Investigating and Solving Economic and Social Order Criminal Cases |
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0138 |
Scheme to Enhance the Capacity of Environmental Crime Prevention and Control Police Forces |
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0150 |
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National Target Program on Drug Prevention and Control |
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0162 |
Scheme for Information and Propaganda on Drug Prevention and Control; Strengthening International Cooperation; Managing, Inspecting, and Supervising the Implementation of the Program |
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