Circular No. 90/2018/TT-BTC Amending and Supplementing Certain Articles of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding on budget transparency for budgetary units and organizations supported by the state budget.

CIRCULAR

Amending and supplementing certain provisions of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding on budget transparency for budgetary units and organizations supported by the state budget.
June 2017 Circular of the Ministry of Finance guiding on budget transparency for budgetary units and organizations supported by the state budget
budgetary units and organizations supported by the state budget
state budget supported organizations

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

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

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

Pursuant to Decision No. 59/2013/QĐ-TTg dated October 15, 2013 of the Prime Minister on the list of state secrets classified as Top Secret and Confidential in the finance sector;

Implementing Decision No. 559/QĐ-TTg dated April 24, 2017 of the Prime Minister approving the "Simplification Program for Reporting Systems in the Operations of Administrative State Agencies";

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 61/2017/TT-BTC dated June 15, 2017 guiding on budget transparency for budgetary units and organizations supported by the state budget (hereinafter referred to as Circular No. 61).

Article 1. Amending and supplementing certain provisions of Circular No. 61/2017/TT-BTC dated June 15, 2017 of the Ministry of Finance guiding on budget transparency for budgetary units and organizations supported by the state budget (hereinafter referred to as Circular No. 61).

1. Amend and supplement Point c Clause 2 Article 11 as follows:

“c) Submit to the Ministry of Finance:

- Publicly disclosed budget data and reports that have been approved according to this Circular and the time of submission shall be the same as the time of public disclosure.

- A consolidated report on the situation of publicly disclosing the budget as stipulated in Point b Clause 2 of this Article. The report must be submitted before May 31 each year (for the current fiscal year's budget disclosure) and before March 31 each year (for the previous fiscal year's final accounts disclosure). For example, in 2018, the report on the situation of publicly disclosing the budget for 2016.

- The documents, data, and reports sent to the Ministry of Finance through the national budget transparency application at the address https://ckns.mof.gov.vn must be electronic reports with digital signatures as prescribed by law (digital signature of the authorized person or digital signature of the agency or organization).

The format of the reports and data submitted to the Ministry of Finance and publicly disclosed on the electronic information portal of the units shall be as follows: Excel file format for data tables, Word file format for textual reports according to Appendix No. 1 attached to this Circular.

All reports and data publicly disclosed on the electronic information portal of the units must be electronic reports with digital signatures as prescribed by law. Units must establish a separate section on budget transparency on their electronic information portal and adjust the budget transparency section to meet technical standards as specified in Appendix No. 2 attached to this Circular.

Central-level budgetary units and organizations supported by the state budget have the responsibility to provide the Ministry of Finance with the link to the budget transparency section on their electronic information portal before February 25, 2019.”

2. Supplement Point d Clause 3 Article 11 as follows:

“d) Based on the actual situation of the locality, local financial authorities at all levels shall provide specific guidance on the form of submitting publicly disclosed budget documents from central-level budgetary units and organizations supported by the state budget in the locality to ensure compliance.”

3. Replace some forms issued together with Circular No. 61 as follows:

a) Form No. 01 and Form No. 02 issued together with this Circular replace Form No. 01 and Form No. 02 issued together with Circular No. 61.

b) Form No. 03 issued together with this Circular replaces Form No. 03 issued together with Circular No. 61.

c) Form No. 04 issued together with this Circular replaces Form No. 04 and Form No. 05 issued together with Circular No. 61.

d) Form No. 05 and Form No. 06 issued together with this Circular replace Form No. 06 and Form No. 07 issued together with Circular No. 61.

e) Form No. 07 issued together with this Circular replaces Form No. 08 issued together with Circular No. 61.

g) Form No. 08 issued together with this Circular replaces Form No. 09 and Form No. 10 issued together with Circular No. 61.

Article 2. Effective Date

1. This Circular takes effect from January 1, 2019.

2. During the implementation process, if there are difficulties, please reflect them to the Ministry of Finance for research and resolution./.