Circular No. 83/1999/TT-BTC guides the implementation of the Financial Transparency Regulation for state budget units.

CIRCULAR

Guidelines for Implementing Financial Transparency Regulations

concerning budgetary units of state budget

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Pursuant to Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister on the issuance of the Financial Disclosure Regulation for state budgets at all levels, budgetary units, state-owned enterprises, and funds with revenues from contributions of citizens, the Ministry of Finance guides the implementation of financial disclosure for budgetary units as follows:

Part 1

IMPLEMENTATION OF FINANCIAL DISCLOSURE IN THE ALLOCATION AND USE OF STATE BUDGET FUNDS FOR BUDGETARY UNITS

1. Contents of financial disclosure that the heads of budgetary units directly using state budget funds shall announce:

a. Disclose the annual revenue and expenditure budget assigned by the state, including any reduction or increase during the year (if applicable), and the allocation of the state budget according to the items of the state budget classification:

- Content of public disclosure: According to Annex 1 attached

- Form of disclosure: Publicly post at the unit's workplace; announce at the staff and civil servant meeting of the unit.

- Time of announcement: No later than 15 days from the date of receiving the decision on the allocation of the annual revenue and expenditure budget, including any reduction or increase during the year (if applicable) from the immediate superior budgetary unit or competent authority.

b. Disclose the annual revenue and expenditure settlement of the unit and the approval notice of the settlement from the immediate superior budgetary unit:

- Content of public disclosure: According to Annexes 2 and 3 attached

- Form of disclosure: Publicly post at the unit's workplace; announce at the staff and civil servant meeting of the unit.

- Time of announcement: No later than 15 days from the date of receiving the approval notice of the annual revenue and expenditure settlement from the immediate superior budgetary unit or the same-level finance authority.

2. Contents of financial disclosure that the head of the superior budgetary unit shall announce:

a. Disclose the annual revenue and expenditure budget assigned by the state, including any reduction or increase (if applicable), and the allocation of the state budget to subordinate budgetary units, including those authorized (authorized funds - if applicable); detail some expenditure items such as salary expenses, travel expenses, conference fees, procurement expenses for equipment and working tools, repair and renovation expenses for premises, basic construction investment expenses:

- Content of public disclosure: According to Annexes 4 and 5 attached

- Form of disclosure: Notify in writing to subordinate budgetary units and authorized units (if applicable)

- Time of announcement: No later than 30 days from the date of receiving the decision on the allocation of the annual revenue and expenditure budget, or the decision on the reduction or increase of the budget during the year (if applicable) from the superior budgetary unit or competent authority.

b. Disclose the annual revenue and expenditure settlement of the state budget, disclose the results of the settlement review by the superior budgetary unit or the same-level finance authority.

- Content of public disclosure: According to Annex 6 attached

- Form of disclosure: Notify in writing to subordinate budgetary units.

- Time of announcement: No later than 30 days from the date of receiving the approval notice of the settlement from the superior budgetary unit or the same-level finance authority.

Part 2

IMPLEMENTATION OF FINANCIAL DISCLOSURE ON THE COLLECTION AND USE OF CONTRIBUTIONS FROM ORGANIZATIONS AND INDIVIDUALS

Annually, the head of a budgetary unit with revenues from contributions of organizations and individuals must disclose to contributors the purpose of fundraising, contribution levels, and the use of collected funds.

- Content of public disclosure: According to Annexes 7 and 8 attached

- Form of disclosure:

+ Report publicly within the unit and to contributing organizations and individuals for Annex 7

+ Publicly post at the unit's office for Annex 8

- Time of announcement:

+ No later than 15 days from the date of receiving the authorization document from the competent authority allowing the collection of contributions from organizations and individuals.

+ No later than 15 days from the end date of using the collected funds.

Part 3

RESPONSE TO QUESTIONS

The head of budgetary units at all levels responsible for implementing financial disclosure as stipulated in Sections I and II above must answer questions from organizations and individuals who have received financial disclosure information regarding issues related to the disclosed contents. The answers to questions must be disclosed together with the questions.

Form of answering questions: The head of budgetary units implementing financial disclosure in whatever form shall answer questions in the same form for those who have received financial disclosure information.

Deadline for answering questions: No later than 5 days from the date of receiving the question content from the individual who has received financial disclosure information; In case the question content is complex and requires more time to prepare the answer, it must be rescheduled to a specific date for the questioner, but not exceeding 20 days from the date of receiving the question content.

Part 4

IMPLEMENTATION

This Circular applies to the settlement of 1998 budget expenses and the budget estimates from 1999 onwards.

During the implementation process, if there are difficulties, please promptly report them to the Ministry of Finance for examination and appropriate amendments and supplements.