Chương 6 Luật ngân sách Nhà nước 1996: Kế toán và quyết toán ngân sách nhà nước

Chapter VI

ACCOUNTANCY AND FINAL STATE BUDGET ACCOUNTS

Article 64.- The organizations and individuals responsible for the State Budget revenue and expenditure shall have to organize the accounting, reporting and making budget accounts in accordance with the State regime of accountancy.

Article 65.-

1. At the end of the budget year, the Minister of Finance shall provide guidance on closing the book of accounts and making the final budget accounts in conformity with the contents specified in the approved estimates of the year and the List of State Budget.

2. All revenues of the preceding years budgets paid in the following year must be entered in the following years budget. Expenditures from the preceding years budget which are not yet carried out shall be included in the following years draft budgets only when a competent agency so decides.

Article 66.- Fifty percent of the allocation from the central budget or provincial budget shall be transferred to the financial reserve fund, the other fifty percent shall be transferred to the following years budget; if the financial reserve fund has reached the required limit, the remaining amount shall be transferred to the following years budget. The balance of the district, commune, township or ward budget shall be carried over to the following years budget.

Article 67.-

1. On the basis of the guidance of the Minister of Finance, the heads of the units tasked with budget revenue and expenditure shall establish their respective units accounts of revenues and expenditures to be submitted to the immediate higher managerial body.

2. The data of the accounts shall be compared and certified by the State Treasury at the place of transaction.

3. The heads of the higher-level budget drafting units shall have to examine and approve the budget revenue and expenditure accounts of the units directly under their management, to establish the balance sheet of the budget revenues and expenditures under their management and send them to the financial agencies of the same level.

Article 68.-

1. The local financial agencies at various levels shall consider and approve budget revenue and expenditure accounts of agencies of the same levels, examine the budget accounts of lower-level, to consolidate and establish the accounts of the local budget to be submitted to the People’s Committee of the same level for consideration and the People’s Council of the same level for ratification, and report to the immediate higher State administrative agencies and financial agencies.

2. The Ministry of Finance shall consider and approve budget revenue and expenditure accounts of central agencies, examine the accounts of the local budgets; consolidate and establish the accounts of the State Budget to be submitted to the Government for consideration and to the National Assembly for ratification.

Article 69.- The Prime Minister shall direct the organization of auditing of the accounts of the State Budget before it is submitted to the competent State agency for ratification.

Article 70.-

1. The National Assembly shall consider and ratify the State Budget accounts; the People’s Council shall consider and ratify the accounts of the local budget.

2. In case the budget accounts are not yet ratified by the National Assembly or the People’s Council, the Government or the People’s Committee shall, within their tasks and powers, and the State Auditing agencies which have audited, continue to clarify issues raised by the National Assembly or the People’s Council so as to submit them to the National Assembly or the People’s Council at a date to be decided by the National Assembly or the People’s Council.

Article 71.- During the process of examination, consideration and approval of the budget revenue and expenditure accounts, the following requirements must be met:

1. The revenues collected not in accordance with provisions of law shall be returned to the organizations or individuals that have paid them; all the compulsory revenues that have not been collected shall be fully collected for the State Budget;

2. Expenditures made not in accordance with provisions of law shall be recovered for the State Budget.