Chương VI Luật Ngân sách Nhà nước 2002: Kế toán, kiểm toán và quyết toán ngân sách nhà nước

Chapter VI

ACCOUNTING, AUDITING AND SETTLEMENT OF STATE BUDGET

Article 61.-

1. Organizations and individuals having the State budget revenue and expenditure tasks must organize the accounting, reporting and settlement thereof strictly according to the accounting regimes of the State.

2. The State treasuries shall organize the accounting of the State budget; periodically report on the implementation of the budget revenue and expenditure estimates to the finance agencies of the same level and the concerned State agencies.

The Finance Minister shall specify the regime of State budget accounting and the regime of financial report.

Article 62.-

1. At the end of the budget year, the Finance Minister shall guide the closure of the accounting books and the making of budget settlement reports strictly according to the contents inscribed in the assigned annual estimates and the State Budget Contents.

2. All the revenues of the preceding years’ budget remitted in the current year must be accounted into the budgets of the current year. The budget expenditures, which, by December 31, have not yet been implemented or spent out, can be further implemented, if so permitted by the competent agencies, in the subsequent year during the time of adjusting the settlement and accounting the settlement into the current year’s budget expenditures; if sources are transferred for implementation, they shall be accounted into the subsequent year’s budget.

Article 63.- The remainder of the central budget or the provincial-level budget may be deducted with 50% for transfer into the financial reserve fund and 50% for transfer into the subsequent year’s budget; if the financial reserve fund reaches the ceiling, the remainder shall be transferred into the subsequent year’s budget revenue. The remainders of the local budgets of other levels shall be transferred into the subsequent year’s budget revenue.

Article 64.-

1. Basing themselves on the Finance Minister’s guidance, the heads of the units with budget revenue and expenditure tasks shall make the settlement of their units’ budget revenues and expenditures and send them to the superior management agencies.

2. For investment projects on capital construction, the investors shall have to make the settlement reports on the situation of using the budget capital in the year when the budget year ends; and to make and report on the settlement of the projects according to the provisions of law when the projects are completed.

3. The settlement figures must be compared and certified by the State treasuries where transactions are conducted.

4. The heads of the superior estimating units shall have the responsibility:

a) To examine and approve the budget revenue and expenditure settlements of their attached units, take responsibility for the approved settlements. To make settlement of budget revenues and expenditures within their respective management scope and submit them to the finance agencies of the same level;

b) To examine the procurement, management and use of the State properties by attached units;

c) For large-scale projects, tasks, to request the State Audit to audit or use the auditing service to acquire more grounds for consideration and approval of settlement according to the regulations of the Government.

Article 65.-

1. The finance agencies of various levels in localities shall appraise the budget revenue and expenditure settlements of the agencies of the same levels and budget settlements of the lower levels, sum up and make local budget settlements for submission to the People’s Committees of the same levels so that the latter consider and submit to the People’s Councils of the same level for ratification and report to the State administrative agencies and the immediate superior finance agencies.

2. The Finance Ministry shall appraise the budget revenue and expenditure settlements of the ministries, ministerial-level agencies, Government-attached agencies and other central agencies and the local budget settlements; synthesize and make the State budget settlement for submission to the Government.

3. In the course of appraising the settlements, if detecting errors, the finance agencies are entitled to request the settlement-approving agencies to adjust them properly, and at the same time handle or propose the handling of, violations according to law provisions. Where local budget settlements contain errors, the superior finance agencies are entitled to request the People’s Committees to report to the People’s Council for appropriate adjustments, and at the same time handle, or propose the handling of, violations according to law provisions.

Article 66.-

1. The State Audit shall conduct the auditing and determine the truthfulness and legality of State budget settlement reports of various levels, concerned agencies and units as provided for by law.

2. When performing its tasks, the State Audit is entitled to be independent and held responsible before law for its auditing conclusions; in case of necessity, the State Audit may request functional agencies to coordinate activities to perform its assigned tasks.

3. The State Audit shall have to report the auditing results to the National Assembly, the National Assembly Standing Committee, the Government and other agencies according to law provisions; and conduct auditing when the National Assembly, the National Assembly Standing Committee or the Government so requests.

4. The auditing of budget settlements shall be carried out before the National Assembly and the People’s Councils ratify the settlements; in cases where the auditing is carried out after the National Assembly and/or People’s Councils ratify the settlements, the provisions of law shall be complied with.

Article 67.-

1. The National Assembly shall ratify the State budget settlement within no more than 18 months and the provincial-level People’s Councils shall ratify the local budget settlements within no more than 12 months after the end of the budget year; the provincial-level People’s Councils shall prescribe the time limits for ratification of the budget settlements of the lower-level People’s Councils within no more than 6 months after the end of the budget year.

2. In cases where the budget settlements are not yet ratified by the National Assembly or the People’s Councils, the Government or the People’s Committees, within the scope of their respective tasks and powers, and the State Audit which has already audited them, shall have to continue to clarify matters requested by the National Assembly or the People’s Councils for submission to the National Assembly or the People’s Councils at the time decided by the National Assembly or the People’s Councils.

Article 68.- In the process of making, approving, appraising the budget revenue and expenditure settlements, the following requirements must be satisfied:

1. Amounts collected in contravention of law must be returned to the paying organizations and/or individuals; the collectible amounts which have not yet been collected must be fully collected for the State budget;

2. Amounts spent in contravention of law must be fully recovered for the State budget.