Decision No. 86/2004/QD-BTC On allocating the state budget revenue and expenditure plan for 2005

DECISION OF THE MINISTER OF FINANCE

On the allocation of state budget revenue and expenditure plan for 2005

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 THE MINISTER OF FINANCE

Pursuant to Resolution No. 33/2004/QH11 dated November 9, 2004 of the National Assembly on the state budget plan for 2005 and Resolution No. 34/2004/QH11 dated November 11, 2004 of the National Assembly on the central government budget allocation for 2005;

Pursuant to Decision No. 194/2004/QD-TTg dated November 17, 2004 of the Prime Minister on the allocation of the state budget plan for 2005; 2005,

Pursuant to …;

Article 1. Allocate to provinces and centrally governed cities the state budget revenue plan on their respective territories and local budget expenditure plan for 2005 (as attached); including the amount of central budget expenditures advanced and to be recovered into the state budget plan for 2005.

Article 2. Based on the allocated state budget plan for 2005, provinces and centrally governed cities shall allocate resources to implement salary reform in 2005 as follows:

- Utilize 50% of the increase in local state budget revenue in 2004 (implemented in 2004 compared to the 2004 state budget revenue plan assigned by the Prime Minister); 50% of the increase in local state budget revenue forecast for 2005 compared to the 2004 state budget revenue plan assigned by the Prime Minister, and reserve 50% of the actual increase in revenue for implementation in 2005 compared to the 2005 state budget revenue plan assigned by the Prime Minister;

- Public service units with revenue (including those implementing financial mechanisms under Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government) shall use at least 40% (except for the health sector which shall use at least 35%, excluding drug, blood, and transfusion costs) of retained revenue according to regulations; administrative agencies with retained revenue according to regulations shall use at least 40% of the revenue to implement salary reform in 2005;

- Implement savings of 10% of regular expenditure (excluding salaries and allowances of a salary nature).

Article 3. Based on the allocated state budget revenue and expenditure plan for 2005, People's Committees of provinces and centrally governed cities shall submit to the People's Councils at the same level for decision before December 10, 2004, and organize implementation in accordance with the provisions of the State Budget Law. Within five days after the local state budget has been decided by the People's Council, People's Committees of provinces and centrally governed cities shall report to the Ministry of Finance the results of the decision and the allocation of the 2005 state budget plan for the locality./.