Circular No. 88/2000/TT-BTC guides the amendment and supplementation of Part II of Circular No. 04/2000/TT-BTC regarding the management, allocation, and settlement of funds for the National Action Program on Tourism and tourism events in 2000. This Circular provides detailed regulations on budget preparation, fund allocation, and acceptance, inspection, and settlement procedures.
Đối tượng áp dụng
Department of Tourism (or Department of Trade and Tourism), People's Committee of the province, Vietnam National Administration of Tourism, Ministry of Finance, Department of Finance and Prices, State Treasury of the provinces and centrally governed cities.
Các điểm cốt lõi
- The Department of Tourism (or Department of Trade and Tourism) shall prepare a project to submit to the People's Committee of the province for approval, then send it to the Vietnam National Administration of Tourism for examination and allocation of the assigned budget to allocate funds to the Project Owner.
- Based on the Decision on the allocation of authorized funds by the Vietnam National Administration of Tourism, the Ministry of Finance shall transfer the funds to the Department of Finance and Prices for allocation to the Project Owner according to the provisions of Document No. 197 TC/NSNN dated September 20, 1997.
- At the end of each quarter and year, the Department of Tourism (or Department of Trade and Tourism) shall report on the settlement of funds used to the Department of Finance and Prices and the Vietnam National Administration of Tourism. The Department of Finance and Prices shall review and approve the settlement of authorized funds.
- The Vietnam National Administration of Tourism shall aggregate the settlement of authorized funds into the overall settlement of the Program and submit it to the Ministry of Finance as prescribed.
🌐 Tác động xã hội từ văn bản này
- Implementing specific guidance on the budget preparation, allocation, and settlement of funds helps improve financial management efficiency in the tourism sector.
- Strengthening the responsibility of relevant agencies in inspecting, accepting, and settling funds ensures their proper use.
❓ Câu hỏi thường gặp
What should the Department of Tourism do when preparing a project?
The Department of Tourism (or Department of Trade and Tourism) shall prepare a project to submit to the People's Committee of the province for approval, then send it to the Vietnam National Administration of Tourism for examination. After being accepted, the Department shall allocate the budget to the Project Owner.
When does the Ministry of Finance implement the transfer of authorized funds?
The Ministry of Finance shall transfer the authorized funds to the Department of Finance and Prices based on the Allocation Decision of the Vietnam National Administration of Tourism and the request for fund allocation according to the quarterly plan.
What responsibilities does the Department of Finance and Prices have in reviewing settlements?
The Department of Finance and Prices has the responsibility to review and approve the settlement of authorized funds according to current regulations.
How should the Vietnam National Administration of Tourism aggregate settlements?
The Vietnam National Administration of Tourism shall aggregate the settlement of authorized funds into the overall settlement of the Program and submit it to the Ministry of Finance as prescribed.
When does this Circular take effect?
The provisions of this Circular shall be implemented from August 1, 2000.
Toàn văn
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 88/2000/TT-BTC AUGUST 17, 2000
GUIDELINES FOR AMENDING AND SUPPLEMENTING PART II OF CIRCULAR NO. 04/2000/TT/BTC JANUARY 10, 2000 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT, ISSUANCE, AND SETTLEMENT OF FUNDS FOR THE NATIONAL ACTION PROGRAM ON TOURISM AND TOURISM EVENTS IN 2000
YEAR 2000
Pursuant to the proposal of the General Department of Tourism (Circular No. 653/TCDL-KHĐT dated July 13, 2000), the Ministry of Finance issues guidelines for amending and supplementing Part II (Specific Provisions) of Circular No. 04/2000/TT/BTC dated January 10, 2000 of the Ministry of Finance on guidelines for management, issuance, and settlement of funds for the National Action Program on Tourism and Tourism Events in 2000 as follows:
1. Point III (Budget Preparation) is supplemented as follows:
For tasks delegated by the General Department of Tourism to localities, the Department of Tourism (or the Department of Commerce and Tourism) must prepare a project to submit to the People's Committee of the province for approval and then send it to the General Department of Tourism for review. After being accepted by the General Department of Tourism and allocated within the annual budget of the National Action Program on Tourism, the Department of Tourism (or the Department of Commerce and Tourism) will allocate the assigned budget to the Department of Finance - Price Control and the State Treasury of the province or centrally administered city as the basis for issuing funds.
2. Point IV (Issuance of Funds) is supplemented as follows:
For tasks delegated by the General Department of Tourism to localities, based on the decision on the allocation of delegated funds by the General Department of Tourism to each locality and the request for issuance of funds according to the quarterly plan of the General Department of Tourism, the Ministry of Finance shall transfer the delegated funds to the Department of Finance - Price Control for issuance to the Project Leader. The issuance of delegated funds shall be carried out in accordance with Document No. 197 TC/NSNN dated September 20, 1997 of the Ministry of Finance.
3. Point V (Acceptance, Inspection, and Settlement of Funds) is supplemented as follows:
At the end of each quarter and year, the Department of Tourism (or the Department of Commerce and Tourism) is responsible for reporting the settlement of funds used to the Department of Finance - Price Control and the General Department of Tourism.
The Department of Finance - Price Control is responsible for reviewing and approving the settlement of delegated funds in accordance with current regulations.
The General Department of Tourism is responsible for consolidating the settlement of delegated funds into the overall settlement of the Program and submitting it to the Ministry of Finance as required.
These provisions of this Circular shall take effect from August 1, 2000. Other provisions in Circular No. 04/2000/TT/BTC dated January 10, 2000 of the Ministry of Finance remain unchanged.
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