Circular No. 89/2021/TT-BTC on the management and control of state budget expenditures through the State Treasury

VGP
Signed by: Government Electronic Portal
Email: [email protected]
Agency: Government Office
CHINHPHU.VNTime signed: 26.10.2021 16:05:06 +07:00

Time ...C.Mcay ..26/10/2019 through State Treasury

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on State Budget;

Pursuant to Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the management and use of state assets; thrift and anti-waste; national reserves; State Treasury;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 40/2020/NĐ-CP dated April 6, 2020 of the Government detailing implementation of certain provisions of the Public Investment Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 26/2015/QĐ-TTg dated July 8, 2015 of the Prime Minister on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance;

At the proposal of the Director General of the State Treasury,

The Minister of Finance issues this Circular on managing and controlling commitments to disburse state budget funds through the State Treasury.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates the management and control of commitments to disburse state budget funds through the State Treasury applicable to all items of state budget expenditure assigned by competent state agencies with annual state budget estimates and capital plans, specifically:

a) All regular expenditures using state budget funds assigned by competent state agencies with annual state budget estimates that have contracts for the purchase of goods, services, construction works with a value of 200 million VND or more, implemented and paid over two fiscal years or more.

b) All investment expenditures assigned by competent state agencies with annual capital plans that have contracts for the purchase of goods, services, construction works with a value of 1 billion VND or more.

2. This Circular does not apply to the management and control of commitments to disburse funds in the following cases:

a) Expenditures from the village-level state budget; projects and constructions invested by villages, wards, towns;

b) Expenditures for security and defense areas (including both regular and investment expenditures);

c) Expenditures to fulfill government debt obligations; local government debt;

d) Expenditures from foreign aid and loans (including program and project funding; direct aid; counterpart funds for ODA projects; ODA funds settled according to domestic financial mechanisms; expenditures from accounts of ODA projects);

đ) Expenditures for share purchases, financial obligations contributions, annual fees to international organizations;

e) Expenditures made pursuant to cash payment orders issued by financial authorities at various levels;

g) Expenditures from accounts of entities transacting at the State Treasury;

h) Contracts funded from multiple sources and involving two or more levels of the state budget;

i) Public service contracts including: electricity supply, water supply, telephone, internet, network rental (transmission lines, bandwidth, server room rental for internet, etc.), public sanitation, landscaping, tree care;

k) Expenditures for organizing conferences, implementing research topics and projects (excluding procurement expenses for equipment that must be tendered according to the Law on Bidding and fall within the scope of commitment to disburse funds), air ticket purchases, transportation tickets for road and waterway travel, fuel purchases;

I) Compensation, support, and resettlement expenses, except when the project owner directly signs contracts with contractors to build resettlement areas, demolish old structures, clear bombs and mines, and relocate infrastructure such as power and water lines, communication systems;

m) Special construction project contracts (including state secrets projects, emergency construction projects) as prescribed by construction laws;

n) Refund tax payments, advance fund repayments from allocated budgets;

0) Contracts for expenditures under National Target Programs signed by budget users with individuals, households, teams;

p) Contracts where suppliers are state agencies, political social organizations without tax registration codes (such as propaganda contracts executed by youth unions or press agencies, traffic safety assurance contracts executed by traffic inspectors or police agencies, etc.); Service provision contracts abroad (if any);

q) Cases of entrusting the provision of public services and ordering the supply of products and services according to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on entrusting, ordering, or bidding for the supply of products and services using state budget funds from regular expenditure budgets.

Article 2. Applicability

1. Subjects implementing the management and control of commitments to disburse funds

a) Budget users, project owners, Project Management Boards (hereinafter collectively referred to as budget users).

b) State Treasury units.

2. Subjects sharing information on commitment reports

Central ministries, agencies, and localities (including People's Committees of provinces and centrally-administered cities, Departments of Planning and Investment, Departments of Finance, People's Committees of districts, towns, provincial cities, centrally-administered cities).

Article 3. Explanation of Terms

1. TABMIS: Information System for Managing the State Budget - State Treasury.

2. Contracts implemented and paid over two fiscal years: Contracts signed between budget users and providers of goods, services, construction contractors, where the implementation period and payment amount for the contract span two fiscal years or more.

3. Regular commitment to contracts implemented and paid over two fiscal years: The commitment by budget users to use annual regular state budget estimates assigned to them (either partially or entirely) to pay for contracts signed between budget users and providers of goods, services. The value of the commitment is the estimated amount allocated for the contract in the fiscal year, within the scope of the annual estimate assigned by competent state agencies and the remaining contract value eligible for commitment.

4. Commitment to disburse investment funds: is the commitment by the investor to use the annual allocated investment capital plan (partially or entirely) to pay for contracts signed between the investor and the supplier of goods and services, construction contractors. The value of the commitment to disburse investment funds equals the anticipated budget allocated for the contract in the year, ensuring within the scope of the annual capital plan assigned by the competent state agency and the remaining contract value that is still allowed to be committed.

5. Remaining contract value still allowed to be committed: is the difference between the contract value and the total value of the amounts already committed to the contract (including the amount of commitment that has been paid).

6. Remaining state budget estimate still allowed to be used:

a) For recurrent expenditure: is the difference between the state budget estimate used by the unit in the year and the total amount of the amounts already committed but not yet paid and the amount paid in the year (including advance payments and payment for completed work volume).

b) For investment expenditure: is the difference between the annual investment capital plan used for a project in the year and the total value of the amounts already committed in the year but not yet paid and the total amount actually paid in the year for the project (including advance payments and payment for completed work volume).

7. Commitment number (recurrent, investment): is the code number generated by the TABMIS system for each commitment item to track and manage that commitment on the TABMIS system.

8. Treasury’s public service information portal: is an electronic information website providing administrative public services under the Treasury domain for units transacting with the Treasury over the network. The Treasury’s public service information portal is located at https://dvc.vst.mof.gov.vn on the internet and is integrated with the Ministry of Finance's Public Service Portal according to Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government on implementing the one-stop shop mechanism in administrative procedures; and integrated with the National Public Service Portal according to Decision No. 411/QD-TTg dated March 24, 2020 of the Prime Minister approving the list of public services to be integrated and provided on the National Public Service Portal in 2020.

Article 4. Principles of management and control of commitments through the Treasury

1. All state budget expenditures that have been allocated annually by the competent state agency for recurrent expenditure or planned for investment expenditure (including advance estimates), and which have contracts as stipulated in Article 1 of this Circular must be managed and controlled through the Treasury.

In cases where there is an adjustment increasing the contract value from a level not requiring commitment control to a level requiring commitment control, the budget using unit does not need to go through the commitment control procedure.

For contracts that have already undergone commitment control management, if the contract value adjustment leads to a need to adjust the amount of budget commitment made by the budget using unit, the budget using unit must go through the procedure to adjust the commitment with the Treasury.

For recurrent expenditure, if the contract value is 200 million dong or more, with a performance period of one fiscal year, during implementation, if the unit adjusts the contract performance period from one fiscal year to two fiscal years, the unit does not need to go through the commitment control procedure with the Treasury.

2. State budget commitments must be recorded in Vietnamese Dong; state budget commitments in foreign currency are tracked in their original currency, while also being converted to Vietnamese Dong according to the monthly foreign exchange accounting rate prescribed by the Ministry of Finance for recording commitments as stipulated in Article 14 of this Circular.

If a state budget commitment has multiple sources of state budget funds, detailed accounting should be done according to the amount committed from each source of state budget funds.

3. A commitment can only be paid when the requested payment amount is less than or equal to the unpaid amount of that commitment. If the requested payment amount exceeds the remaining unpaid amount of the commitment, before processing the commitment payment, the budget using unit must request the Treasury transaction location to adjust the commitment amount to match the requested payment amount and ensure compliance with Clause 1 of Article 12 of this Circular.

At the end of the fiscal year, if the commitments are not allowed to be carried forward to the next year, the Treasury will cancel the commitments. If the commitments are allowed to be carried forward to the next year, the carryover of commitments shall be implemented according to the provisions of Article 14 of this Circular.

SPECIFIC PROVISIONS

Section 1

DOCUMENTATION, METHODS OF IMPLEMENTATION, CONDITIONS FOR IMPLEMENTATION AND TIME LIMITS FOR SUBMITTING, APPROVING COMMITMENTS

Article 5. Components, quantity of files and implementation methods

The budget-using unit shall implement in accordance with the provisions stipulated in Article 6 of Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector (referred to as Decree No. 11/2020/NĐ-CP).

Article 6. Conditions for implementing payment commitments

Budget-using units' expenditures can be implemented through payment commitments when they meet the following conditions:

1. The request for payment commitment from the budget-using unit must include all required information indicators as prescribed in the Model set forth in Decree No. 11/2020/NĐ-CP and ensure legal validity, specifically:

a) The seal and signature on the Payment Commitment Request Form for the State Budget, and the adjustment of the Payment Commitment for the State Budget must match the registered transaction seal and signature at the State Treasury and remain valid.

b) The contract for implementing payment commitments must ensure the legal validity and effectiveness of the contract.

2. The amount requested for payment commitment must not exceed the remaining authorized usage of the budget estimate or capital plan assigned by the competent state agency.

In cases where the state budget estimate and the state budget allocation plan have not been decided by the National Assembly and People's Councils at the beginning of the fiscal year, the State Treasury will control payment commitments based on the provisional state budget estimate provided by the budget-using unit for non-deferrable expenditure tasks as stipulated by the Law on State Budget and current regulatory legal documents.

In cases of advance payments from the next year's state budget estimate, the State Treasury will control payment commitments based on the advance budget estimate assigned by the competent state agency.

3. The request for payment commitment for the current fiscal year from the budget-using unit must be sent to the State Treasury no later than January 25 of the following year.

4. There must be complete application files for payment commitments in compliance with regulations and the budget estimates and capital plans that have been entered and approved in the TABMIS system.

Article 7. Time limit for sending and approving payment commitments

1. Time limit for sending payment commitments from budget-using units:

The time limit for submitting the application file for payment commitment for the State Budget and adjustment of the payment commitment for the State Budget from the budget-using unit to the State Treasury where transactions take place is specified as follows:

a) For contracts signed between the budget-using unit and suppliers of goods and services, construction contractors: within a maximum of 20 working days from the date of signing the contract.

b) For contracts executed and paid over two fiscal years starting from the second year: within a maximum of 20 working days from the date the budget-using unit receives the budget estimate and capital plan document from the competent authority (this period is calculated from the receipt stamp of the budget-using unit).

If the competent state agency allocates and assigns the state budget estimate and capital plan in December of the previous year, the maximum time limit for submitting the payment commitment request is 20 working days, counted from January 1 of the following year.

c) In cases where the budget estimate and capital plan of the competent state agency are adjusted during the year leading to the need for adjustment of the payment commitment: within a maximum of 20 working days from the date the budget-using unit receives the adjusted budget estimate document from the competent authority (this period is calculated from the receipt stamp of the budget-using unit).

d) In cases where the budget-using unit adjusts the value of the signed contract leading to the need for adjustment of the payment commitment: within a maximum of 20 working days from the date of signing the adjustment contract.

2. Time limit for approving payment commitments by the State Treasury:

Within one working day from receiving complete application files for payment commitment for the State Budget or adjustment of the payment commitment for the State Budget from the budget-using unit, ensuring legality and compliance, and the budget estimate and capital plan of the unit have been entered and approved in the TABMIS system, the State Treasury will check the conditions for implementing payment commitments for the unit on the TABMIS system, simultaneously returning one copy of the payment commitment request form for the State Budget or adjustment of the payment commitment for the State Budget already signed and approved on the TABMIS system, indicating the commitment number to inform the unit.

In cases where the conditions for payment commitments stipulated in Article 6 of this Circular are not met, the State Treasury will not accept the payment commitment. Within one working day, the State Treasury will notify the refusal of the payment commitment for the State Budget or adjustment of the payment commitment for the State Budget according to Model No. 01 - Notification of Refusal to Record Contract/Payment Commitment for the State Budget issued together with this Circular for the unit's knowledge.

3. In cases where the budget-using unit sends the application file for payment commitment outside the time limit stipulated in Clause 1 of this Article, the State Treasury will impose administrative penalties in accordance with Article 58 Section 1, Article 62, Article 63, Article 64 Section 3 Chapter V of Decree No. 63/2019/NĐ-CP dated July 11, 2019 of the Government on administrative penalties for violations in the management and use of public assets; thrift and anti-waste; national reserves; State Treasury and current regulatory legal documents.

Section 2

MANAGEMENT AND CONTROL OF PAYMENT COMMITMENTS THROUGH THE STATE TREASURY

Article 8. Management of Supplier Information

1. Information about suppliers must be fully managed and recorded on the TABMIS system before making commitment payment procedures and processing payments through the State Treasury.

2. The State Treasury shall guide the management, recording, and adjustment of supplier information on the TABMIS system for the State Treasury where transactions take place to implement.

Article 9. Management of Contracts in the State Treasury System

1. Based on the commitment payment proposal file sent by budget-using units, the State Treasury where transactions take place shall check to ensure that all necessary information is present and enter contract information into the TABMIS system.

In cases where contracts involve multiple currencies or multiple suppliers or are guaranteed by multiple sources of state budget funds, the State Treasury where transactions take place shall manage such contracts on the TABMIS system in detail according to each currency, each supplier, or each source of state budget funds based on the information provided in the State Budget Commitment Payment Proposal Form submitted by the unit.

2. In cases where contracts meet the requirements for contract control: The State Treasury shall notify the budget-using unit of its approval to record the contract on the TABMIS system using Model No. 02 - Notification Regarding Approval to Record Contracts on the TABMIS System issued together with this Circular, including the notification of the contract code (generated by the TABMIS system) approved and recorded on the TABMIS system for the unit's knowledge.

3. In cases where contracts do not meet the requirements for contract control: the state budget estimate has not been approved on the TABMIS system, the State Treasury shall notify the budget-using unit of the reasons for rejecting the approval to manage and record the contract on the TABMIS system using Model No. 01 - Notification Regarding Refusal to Record Contracts/Budget Commitments issued together with this Circular.

Article 10. Procedures for Managing and Controlling Regular Commitment Payments

1. Procedures for managing and controlling commitment payments in the first year of contract occurrence:

a) At budget-using units:

Annually, budget-using units shall determine the amount of funds allocated for payment under procurement contracts for goods, services, and construction works subject to commitment payments based on the budget estimates assigned by authorized government agencies, adjusted budget estimates (if any), and the remaining contract value eligible for commitment payments. The budget-using unit shall submit the commitment payment proposal file to the State Treasury where transactions take place to process commitment payment control procedures as stipulated in this Circular.

In cases where contracts are guaranteed by state budget funds and other non-state budget sources (such as deposits, contributions from organizations and individuals, etc.): The budget-using unit shall manage contracts and make commitments for the portion of the contract value guaranteed by state budget funds in accordance with Article 1 of this Circular.

b) At the State Treasury where transactions take place:

Based on the request of the budget-using unit, the State Treasury shall perform:

Control and verify the commitment payment proposal file to ensure compliance with the provisions of Article 6 of this Circular.

Control and verify the budget-using unit’s commitment payment request to ensure that all required information indicators specified in Model No. 04a issued pursuant to Decree No. 11/2020/NĐ-CP are complete and submitted within the prescribed time limit.

After reviewing the budget-using unit’s files and documents:

If all conditions stipulated in Article 6 of this Circular are met, the State Treasury shall record the commitment payment in the TABMIS system, confirm it, and return one copy of the State Budget Commitment Payment Proposal Form to the budget-using unit, while also providing the commitment payment number (generated by the TABMIS system) to the budget-using unit.

If the conditions stipulated in Article 6 of this Circular are not met, the State Treasury shall reject the commitment payment and not record it on the TABMIS system, returning the commitment payment proposal file to the unit, and simultaneously notify the refusal of the commitment payment request using Model No. 01 - Notification Regarding Refusal to Record Contracts/Budget Commitments issued together with this Circular.

2. Management and control of commitment payments in subsequent years of the contract:

a) At budget-using units:

In subsequent years of multi-year contracts, budget-using units shall determine and allocate budget estimates assigned for each multi-year contract within the approved state budget estimate range and the remaining contract value eligible for commitment payments.

Based on the funds allocated for the contract in the annual budget, the budget-using unit shall prepare and submit the annual commitment payment request for the contract to the State Treasury where transactions take place to process commitment payment control procedures (the budget-using unit does not need to resubmit the multi-year contract to the State Treasury).

b) At the State Treasury where transactions take place:

Manage and control commitment payments in subsequent years of the contract in accordance with Point b, Clause 1, Article 10 of this Circular.

Article 11. Management and control procedures for investment disbursement commitments

1. At budgetary units:

Annually, based on the annual investment capital plan assigned by the competent state agency, adjusted and supplementary investment capital plans (if any), and the remaining permissible disbursement commitment value of the project, the budgetary unit shall be responsible for determining the amount of investment capital to be allocated to each contract within that fiscal year, ensuring it falls within the scope of the annual investment capital plan assigned by the competent state agency and the remaining permissible disbursement commitment value of the project.

a) In cases where the contract is fully executed within one fiscal year, the amount of investment capital allocated to the contract in that year shall be equal to the value of the contract.

b) In cases where the contract involves multiple currencies, the budgetary unit must be responsible for determining the amount of investment capital allocated to the contract in detail according to each currency.

c) In cases where the contract involves multiple sources of state budget funds, the budgetary unit shall be responsible for determining the amount of investment capital allocated to the contract in detail according to each source of state budget funds.

d) In cases where the contract is guaranteed by state budget funds and other sources not from the state budget (such as deposit funds, contributions from organizations and individuals, etc.), the budgetary unit shall manage the contract and disbursement commitment for the portion of the contract value guaranteed by state budget funds at the level required to fulfill the disbursement commitment as stipulated in Article 1 of this Circular.

đ) In cases where the contract involves multiple suppliers, the budgetary unit must be responsible for determining the amount of investment capital allocated to the contract in detail according to each supplier.

2. At the State Treasury where transactions take place:

Based on the request of the budget-using unit, the State Treasury shall perform:

Control and verify the disbursement commitment documentation submitted by the budgetary unit to the State Treasury where transactions take place in accordance with Article 6 of this Circular.

Control and verify the budget-using unit’s commitment payment request to ensure that all required information indicators specified in Model No. 04a issued pursuant to Decree No. 11/2020/NĐ-CP are complete and submitted within the prescribed time limit.

After reviewing the budget-using unit’s files and documents:

In cases where all conditions stipulated in Article 6 of this Circular are met, the State Treasury records the disbursement commitment in the TABMIS system, confirms and returns one copy of the Disbursement Commitment Request Form for State Budget, while also recording the disbursement commitment ledger (generated from the TABMIS system) to inform the budgetary unit.

In cases where the conditions stipulated in Article 6 of this Circular are not met, the State Treasury refuses to record the disbursement commitment in the TABMIS system and returns the disbursement commitment request documentation to the budgetary unit, simultaneously notifying the refusal of the State Budget disbursement commitment request according to Model No. 01 - Notification of Refusal to Record Contract/Disbursement Commitment for State Budget issued together with this Circular to inform the budgetary unit.

Section 3

AMENDMENT OF DISBURSEMENT COMMITMENTS, END-OF-YEAR PROCESSING AND ACCOUNTING OF DISBURSEMENT COMMITMENTS AT THE STATE TREASURY

Article 12. Amendment of disbursement commitments and contracts

1. Cases for amendment:

a) Adjustment of the budget estimate and investment plan pursuant to the decision of the competent state agency leading to the need to amend the disbursement commitment.

b) Amendment of the contract (adjustment of the contract amount, adjustment of contract information) between the budgetary unit and the supplier of goods, services, construction works during the fiscal year.

c) Amendment of detailed information about the disbursement commitment.

d) Disbursement commitments that do not meet the payment conditions stipulated by the State Budget Law.

đ) Remaining budget estimates reserved for disbursement commitments unused in the year but not carried over to the next year.

2. Amendment process:

The budgetary unit sends the disbursement commitment amendment documentation to the State Treasury where transactions take place. Based on the request of the budgetary unit, the State Treasury implements the amendment and informs the budgetary unit of its approval (or rejection) of the disbursement commitment amendment.

Article 13. Year-end Processing

1. Processing of committed expenditure items from the assigned budget for the year.

Committed expenditure items belonging to the budget of a given year shall only be expended within that fiscal year. The payment period for committed expenditure items shall correspond to the expenditure period stipulated for regular expenditures and investment expenditures. At the end of the fiscal year, including the time allowed for finalizing the settlement according to Clause 2, Article 64 of the State Budget Law, any unutilized committed expenditure amount or partially utilized amount must be canceled. In cases where the state budget is transferred to the following year according to regulations, the year-end processing of committed expenditure items shall be guided by the Treasury of the State on the implementation by the provincial and municipal treasuries under the central government in accordance with the provisions of the State Budget Law and related regulatory documents.

2. Processing of committed expenditure items from the advance budget estimate.

Committed expenditure items from the advance budget estimate shall be settled according to Clause 8, Article 1 of Circular No. 52/2018/TT-BTC dated May 24, 2018, issued by the Ministry of Finance, amending and supplementing certain articles of Circular No. 08/2016/TT-BTC dated January 18, 2016, issued by the Ministry of Finance, regarding management and settlement of capital investment using state budget funds, and Circular No. 108/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, amending and supplementing certain articles of Circular No. 08/2016/TT-BTC dated January 18, 2016, issued by the Ministry of Finance.

Article 14. Accounting for Committed Expenditure at the State Treasury

Recording of committed expenditure, adjustment of committed expenditure, settlement of committed expenditure, and transfer of committed expenditure source shall be carried out in accordance with Circular No. 77/2017/TT-BTC dated July 28, 2017, issued by the Ministry of Finance, guiding the accounting system for the state budget and the operations of the State Treasury, and Circular No. 19/2020/TT-BTC dated March 31, 2020, issued by the Ministry of Finance, amending and supplementing certain articles of Circular No. 77/2017/TT-BTC dated July 28, 2017, issued by the Ministry of Finance, guiding the accounting system for the state budget and the operations of the State Treasury.

Section 4
SYSTEM OF REPORTING FORMS AND INFORMATION SHARING METHODS FOR COMMITTED EXPENDITURE
AND METHODS OF INFORMATION SHARING

Article 15. System of Reporting Forms for Committed Expenditure of the State Budget and Information Sharing Methods

1. The system of reporting forms for committed expenditure shall be automatically extracted from the existing database of the TABMIS system through data sharing software on the electronic information website of the State Treasury.

2. Ministries, central agencies, and localities (including People's Committees of provinces and centrally-administered cities, Departments of Finance, Departments of Planning and Investment, People's Committees of districts, towns, urban districts, and cities under provinces and centrally-administered cities) shall be granted access codes to the electronic information website of the State Treasury to exploit information on the implementation of committed expenditure of the state budget for each program, project, and task under their jurisdiction to serve management and operational work, annual and medium-term financial planning of ministries, central agencies, and localities.

3. The State Treasury shall establish a system of reporting forms for committed expenditure of the state budget, reporting information systems, and methods of exploiting reporting information for ministries, central agencies, and localities (including People's Committees of provinces and centrally-administered cities, Departments of Finance, Departments of Planning and Investment, People's Committees of districts, towns, urban districts, and cities under provinces and centrally-administered cities) to exploit.

Chapter III

IMPLEMENTATION

Article 16. Responsibilities and Authorities of Agencies and Units

1. Ministries, central agencies, People's Committees of provinces and centrally-administered cities:

a) Direct and guide subordinate units and lower levels to implement commitments on state budget expenditure as prescribed in this Circular.

b) Exploit information on the implementation of commitments on state budget expenditure for each program, project, and task under their management scope to serve administrative management work, annual and medium-term financial budget planning through the data sharing application software on the website of the State Treasury.

2. Departments of Finance, Departments of Planning and Investment of provinces and centrally-administered cities, People's Committees of districts, towns, provincial cities, and centrally-administered city districts exploit information on the implementation of commitments on state budget expenditure within their management scope to serve administrative management work, annual and medium-term financial budget planning through the data sharing application software on the website of the State Treasury.

3. Budget-using entities:

a) Sign contracts with suppliers of goods and services, construction contractors ensuring the legality of the contracts, in accordance with assigned tasks, and complying with the tender selection process as prescribed, while committing to allocate budget estimates and capital plans for payment of signed contracts, based on which they shall complete commitment procedures with the State Treasury in accordance with the time limit stipulated in this Circular and ensure that commitment procedures are completed before provisional payments and settlements for expenditures within the commitment scope as prescribed.

b) Adhere to current national regulations on managing and controlling commitments on state budget expenditure and the contents prescribed in this Circular. In case of violation, disciplinary action or administrative penalty will be imposed according to the law depending on the nature and extent of the violation.

Article 17. Responsibilities of the State Treasury

1. Supervise the commitment request files of budget-using entities and record commitment entries into the TABMIS system for commitments meeting the conditions for commitment as prescribed in Article 6 of this Circular.

2. Have the right to refuse recording for commitments not in compliance with regulations and notify the budget-using entity accordingly, while bearing responsibility for their decisions.

3. Issue guidelines for managing and supervising commitments on state budget expenditure through the State Treasury for State Treasury units to implement.

4. Develop reporting forms and information sharing methods for ministries, central agencies, and localities (including People's Committees of provinces and centrally-administered cities, Departments of Finance, Departments of Planning and Investment, People's Committees of districts, towns, provincial cities, and centrally-administered city districts) to exploit.

Article 18. Transitional Provisions

For contracts already signed and effective, if budget-using entities have submitted contracts and requests for state budget expenditure commitments to the State Treasury before the effective date of this Circular, they shall continue to manage and supervise commitments on state budget expenditure according to Circular No. 113/2008/TT-BTC dated November 27, 2008 and Circular No. 40/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance.

Article 19. Implementation Provisions

1. This Circular takes effect from November 24, 2021.

2. This Circular replaces Circular No. 113/2008/TT-BTC dated November 27, 2008 and Circular No. 40/2016/TT-BTC dated March 1, 2016 of the Ministry of Finance.

3. Ministries, central agencies, and localities (including People's Committees of provinces and centrally-administered cities, Departments of Planning and Investment, Departments of Finance, People's Committees of districts, towns, provincial cities, and centrally-administered city districts), units under and affiliated with the State Treasury system, and budget-using entities are responsible for implementing the provisions of this Circular.

4. During implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the new documents. In case of any difficulties arising, the agency or unit is requested to promptly report to the Ministry of Finance for consideration and coordination in resolving them.

Central Party Committee Secretariat;

Prime Minister, Deputy Prime Ministers;

Office of the General Secretary, Office of the President;

State Financial Supervisory Council;

National Assembly Office; Government Office;

Supreme People's Procuracy; Supreme People's Court;

Central Steering Committee for Anti-Corruption;

State Audit Agency;

National Financial Supervisory Commission;

Ministries, ministerial-level agencies, government agencies

Central Agencies of Associations, Mass Organizations, State-owned Corporations;

State-owned Economic Groups;

Provincial People's Councils, People's Committees of centrally governed cities;

Legal Department's Office of Legal Review (Ministry of Justice);

Government Electronic Portal;

Departments of Finance, Departments of Planning and Investment, State Treasuries of provinces;

centrally governed cities;

Ministry of Finance Electronic Portal;

Government Portal, Ministry of Finance, State Treasury;

File: VT; State Treasury (320). VD

Appendix

SYSTEM OF COMMITMENT MANAGEMENT FORMS

(Issued together with Circular No. 89/2021/TT-BTC dated October 11, 2021 of the Minister of Finance)

Form No. 01

NOTICE
Regarding Refusal to Record Contract/Commitment on State Budget Expenditure

The State Treasury...refuses to record and book commitment entry into the TABMIS system at the commitment request number...on...month...year...of... (name of the budget-using entity requesting)

Amount in figures: ...

Reason for refusing to record contract/commitment:

SEAL...SIGNATURE... (Signature, Seal)

Nguyen Van A

Form No. 02

NOTICE
Regarding Approval to Record Contract on the TABMIS System

The State Treasury agrees to record contract number...on...month...year...of... (name of the budget-using entity) in the TABMIS system, specifically:

1. Name of the entity: ...

DIRECTOR

Entity...File: VT,...(...copies).

(Signature, stamp)

Nguyen Van A