Circular No. 85 TC/TT/TCCB guides the tasks of financial management and accounting organizations at Ministries, ministerial-level agencies, and government-affiliated agencies.

CIRCULAR

Guidelines for the tasks of financial management and accounting organizations at Ministries, ministerial-level agencies, and government-affiliated agencies

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Pursuant to Government Decrees No. 15/CP dated March 2, 1993 on the tasks, authorities, and responsibilities of state administrative management of Ministries and ministerial-level agencies; Decree No. 178/CP dated October 28, 1994 on the tasks, authorities, and organizational structure of the Ministry of Finance; Decree No. 34/CP dated May 27, 1995 on the tasks, authorities, and organizational structure of the General Department of State Capital and Asset Management under enterprises directly affiliated with the Ministry of Finance; and Decision No. 397/TTg dated July 7, 1995 of the Prime Minister on entrusting the Ministry of Finance to implement unified management of state capital and assets in enterprises;

To unify the implementation of state financial management tasks and accounting work at Ministries, ministerial-level agencies, government-affiliated agencies, and other state agencies (hereinafter referred to collectively as "Ministries"), after receiving comments from the Government's Organization and Cadre Affairs Board, the Ministry of Finance guides the content of the tasks of financial management and accounting organizations at Ministries as follows:

1/ Regarding financial and accounting systems:

Study and propose the issuance of guiding documents for state financial and accounting regulations to be uniformly applied in administrative and public service units managed by Ministries.

2/ Regarding administrative and public service budget management:

- Guide subordinate units in preparing budgets and analyzing them for submission to competent authorities for approval;

- Based on approved plans, allocate and disburse administrative and public service funds to subordinate units;

- Guide and direct subordinate administrative and public service units in financial management and accounting work;

- Conduct internal audits and accounting inspections, review final accounts of subordinate budgetary units; consolidate and report final accounts to the financial authority according to state financial and accounting regulations.

3/ Regarding management of investment capital and aid funds:

Manage state investment capital within the scope of Ministries including state budget capital, credit capital, aid capital, and other sources of capital as stipulated.

4/ Regarding management of state assets:

Guide subordinate organizations and units in registering the quantity and value of state assets they manage and use with authorized state agencies;

- Guide and inspect subordinate units in implementing state regulations on the use of state assets;

- Manage state assets in infrastructure facilities, real estate, income, etc., assigned for use by the state;

- Consolidate information on the management and use of such state assets, provide timely and complete data to state financial management agencies as required.

5/ Regarding enterprise financial management:

- Participate in the Council for assessing the establishment, merger, and dissolution of state-owned enterprises (SOEs) directly managed by Ministries;

- Represent the supervising ministry in participating in the Council for allocating capital to SOEs directly managed by the ministry; participate with the state capital and asset management agency at enterprises in reviewing financial aspects of investment capital plans for SOEs in the technical economic sector managed by the ministry;

- Participate in directing the implementation of tasks related to the shareholding reform and diversification of ownership of SOEs directly managed by the ministry;

- Propose management systems and measures regarding pricing, participate in stabilizing prices, and contribute to building price schemes for products in the technical economic sector managed by the ministry for state approval;

- Based on data on capital and assets of SOEs directly managed by the ministry provided by the state capital and asset management agency, organize analysis and evaluation, and provide opinions on developing strategic planning and industry development plans.

6/ Participate in opinions on the appointment, dismissal, commendation, and disciplinary actions against Chief Accountants of SOEs within the ministry's jurisdiction according to current regulations; organize training for the financial and accounting staff of the administrative and public service sector.

On the basis of the above-mentioned financial and accounting management tasks, Ministries, ministerial-level agencies, government-affiliated agencies, and other state agencies shall adjust the organizational structure of their Financial and Accounting Departments in accordance with the assigned industry and field management tasks.

MINISTRY||| REGARDING THE APPLICATION OF DANGEROUS SUBSIDIES AND COMMISSIONS IN THE FORM OF GOODS FOR STATE TREASURY OFFICERS WORKING IN DANGEROUS ENVIRONMENTSAT THE MINISTRY OF FINANCE

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