Chapter III
STATE BUDGET EXPENDITURES FOR THE NATIONAL RESERVE
Article 28. State budget expenditures for the national reserve
1. State budget expenditures for the national reserves comply with the Law on the State Budget and are included in annual state budget estimates.
2. The Ministry of Finance shall manage and allocate funds for the purchase of commodities for national reserve, purchase of commodities for national reserve to make up for the released ones in the planning year after they are approved by competent authorities.
Article 29. State budget expenditures on purchasing commodities for national reserve
1. Based on national reserve plans and assigned expenditure estimates for the national reserves, the Ministry of Finance shall allocate funds for the agencies in charge of commodities in national reserve to purchase commodities for national reserve as prescribed.
2. When making purchases to make up for the released commodities in national reserve, the agencies in charge of commodities in national reserve shall send the additional budget estimates to the Ministry of Finance for submission to the Prime Minister.
3. For the state budget estimates assigned to ministries and agencies for purchase to increase or to replenish the commodities in national reserve in the planning year which have not yet been used up due to inadequate purchase of commodities for national reserve; supplies, equipment and commodities with a manufacture or production cycle longer than the budget year or a seasonable cycle; special commodities to serve defense and security, the Minister of Finance shall consider and decide to transfer them to the subsequent year at the proposal of the heads of these ministries or agencies.
Article 30. State budget expenditures on fundamental investment in the national reserve
1. State budget expenditures on capital construction investment in the national reserves are included in annual development investment plans of the agencies in charge of commodities in national reserve.
2. The agencies in charge of commodities in national reserve shall manage and use capital construction investment funds in accordance with law.
Article 31. State budget expenditures for national reserve management activities
1. State budget expenditures for national reserve management activities cover expenditure for operations of the management apparatus; expenditure for storage, release, purchase, sale, preservation, protection and insurance of commodities in national reserve; expenditures for scientific research and application of preservation technologies; expenditures for training and training of cadres, civil servants and public employees performing national reserve work and other expenditures prescribed by law.
2. State budget expenditures for national reserve management activities of ministries, agencies and national reserve units comply with plans, estimates, norms and contracts to provide preservation services for commodities in national reserve and with the current financial and budgetary management regimes.
3. Expenditures on the storage, release and preservation of commodities in national reserve comply with the package funding regime.
4. Expenditures on the storage, release, and free supply of commodities in national reserve under the Prime Minister's decisions must be allocated by the Ministry of Finance according to the approved estimates.
The agencies in charge of commodities in national reserve shall base themselves on economic-technical norms and national reserves commodity preservation contracts to prepare budget estimates for the storage, release, and preservation of commodities in national reserve and report them to the Ministry of Finance for approval before implementation; pending such approval, the Minister of Finance may decide to pay advances for national reserves agencies and units to deploy the implementation.
Article 32. Financial mechanism, accounting and audit regimes, statistical and reporting regimes applicable to the national reserve
1. The financial mechanism applicable to the national reserves must comply with the Law on the State Budget and relevant laws.
The agencies in charge of commodities in national reserve shall estimate state budget expenditures for activities related to national reserves and send them to the Ministry of Finance for examination, appraisal, summarization and sending reports to the Government for submission to the National Assembly for approval.
After the above state budget expenditure estimates are approved by the National Assembly, the Prime Minister shall decide the assignment of these estimates and the Ministry of Finance shall distribute them to the agencies in charge of commodities in national reserve .
2. The agencies in charge of commodities in national reserve and national reserves units and organizations in charge of the preservation of commodities in national reserve shall abide by the laws on financial and budgetary management, accounting, statistical, audit and the reporting regime applicable to the national reserves.
3. The Ministries and agencies in charge of the management of commodities in national reserve shall examine and approve the settlement of state budget funds already allocated to units in charge of the preservation of commodities in national reserve, and take responsibility for the approved settlement; summarize the settlement and report it to the Ministry of Finance, which shall appraise and summarize the national reserve settlement for sending reports to the Government.
National reserve state budget settlement reports must be audited in accordance with law.
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