Chương V Nghị định 163/2016/NĐ-CP: Kế toán, kiểm toán và quyết toán ngân sách nhà nước

Chapter V

ACCOUNTING, AUDIT, AND STATEMENT OF STATE BUDGET

Article 42. Closing accounting books and settlement of state budget revenues and expenditures at year’s end

1. At the end of the budget year, agencies, organizations, and units related to budget revenue and expenditure shall close accounting books and make state budget statement according to the given budget estimates and State budget entries. The Ministry of Finance is assigned to stipulate the system of State budget entries.

2. The accounting books shall be closed meeting the following requirements:

a) Revenues of budgets of previous years which are paid from January 1 of the next year shall be recorded in the next year’s revenues, other than revenues prescribed in Clause 4 hereof;

b) When the deadline for adjusting state budget statement expires, estimated expenditures, including additional expenditures in the year that are not enacted or completely enacted, except for the expenditures which are permitted to be carried over to the next year shall be enacted as prescribed in Article 43 of this Decree;

c) Advances in the budget estimate shall be paid until the deadline for adjusting state budget statement; if the conditions for payment are not satisfies when the deadline for adjusting state budget statement expires, the procedures below shall be followed:

The advances, if being permitted as prescribed in Article 43 of this Decree, shall be carried over to the next year;

The advances, if not being permitted as prescribed in Article 43 of this Decree, shall be paid to state budget before February 15 of the next year. If the unit fails to pay to state budget, the State Treasury shall recover the advances by deducting expenditures in sorted fields in next year’s budget estimates, if the next year’s budget estimate fails to provide such expenditures or provide but less than the amounts recoverable, the State Treasury shall notify the finance agency at the same level;

d) Temporarily collected/withheld accounts shall be settled as prescribed by competent authorities. Until the end of December 31, if the balances of temporarily collected/withheld accounts are not settled by the competent authorities, they shall be carried over to the next year for monitoring and settlement as prescribed by law;

dd) Until the end of December, materials and goods in stock at budget estimate units shall be subject to stocktaking as prescribed in according to applicable regulations and processed as follows: The value of materials and goods in stock shall be recorded in the previous year’s budget expenditures. If they are kept using for the next year, they shall be monitored closely with separate reports. If they are not kept using for the next year, a council shall be established to sell those materials and goods and make payments to state budget; those of public service providers shall be used as prescribed;

e) The balance of deposit account funded by budgets in budget estimate units opened at the State Treasury until the end of December 31 shall be kept paying as prescribed in the period of adjusting statement. Upon expiry of deadline for adjusting statement, the remaining balance must be repaid to State budget, except that it is carried over to the next year as prescribed in Article 43 of this Decree. The balance of deposit accounts not funded by state budget shall be carried over to the next year as prescribed by law.

3. The deadline for adjusting state budget statement is January 31 of the next year.

4. During the period of adjusting statements, agencies, units, organizations and budget levels shall follow the regulations below:

a) Do accounting of revenues and expenditures arising from December 31 or earlier whose documents are circulated;

b) Do accounting of advances which satisfy conditions for spending, payments for works and quantity made from December 31 or earlier given in the budget estimates;

c) Adjust nonconformities during the accounting.

Article 43. Expenditures carried over to next year’s budget

1. The estimated expenditures that are not enacted or completely enacted, advances in estimates or balance of deposit accounts that are not enacted or completely used, upon expiry of deadline for adjusting statements, shall be carried over to the next year include:

a) Capital expenditure carried over to the next year’s budget according to the Law on Public Investment. In exceptional circumstances, the Prime Minister shall decide the permission for carrying expenditure over to the year succeeding the next year, provided not exceeding expiry of disbursement of the project in the plan for midterm public investment;

b) Expenditures on equipment purchase that have adequate documents and purchase contracts signed before December 31 of the enactment year; expenditures on additional or covering purchase of national reserves goods;

c) Sources of implementation of policies on wage, allowances, subsidy, and amounts determined according to base salary, or social protection;

d) Autonomous budgets of public service agencies and regulatory agencies; grant aid specified in obligatory expenditures;

dd) Estimates added by competent authorities after September 30 of the enactment year, excluding additional amounts provided for inferior budget estimate units by superior budget estimate units upon the adjustment of statement;

e) Funding for scientific research which is provided for subjects scientific research projects decided by competent authorities during the enactment period.

2. The usable revenue increases and expenditure decreases prescribed in Clause 2 Article 59 of this Law may be carried over to next year's budget if permitted by a competent authority.

Article 44. Requirements and procedures applied to state budget statement

1. The making of state budget statement must meet requirements prescribed in Article 65 of the Law on State budget.

2. With regard to a budget-using unit that enact state budget management according to achievement of objectives, the actual expenditure for the purpose of achievement of objectives shall be accounted for in the budget.

3. Procedures for making, examination, and assessment of budget statement of a budget estimate unit:

a) The budget-using unit shall make a budget statement as prescribed and submit it to its superior budget estimate unit. In a case where the inferior agency receives authorized funding from a superior agency, it must submit a statement of the use of such funding to the authorizing agency;

b) The superior budget estimate unit shall examine the budget statement of the inferior budget estimate unit and provide it with results; then submit a consolidated budget statement under its scope of management to its superior budget estimate unit;

c) The budget estimate unit level I shall consider the budget statement of the inferior budget estimate unit and provide it with results; then submit a consolidated budget statement under its scope of management to the finance authority at the same level;

d) The finance authority shall assess the budget statement submitted by inferior budget estimate units level I and provide assessed units with results. If the budget estimate unit level is also a budget-using unit, the finance authority shall consider the statement and provide the assessed unit with results.

4. Procedures for making and assessment of budget statement applied to capital construction projects/programs, projects of national importance, scientific research programs/projects/subjects and national target programs:

a) At the end of the budget year: investors of capital construction projects/programs, projects of national importance, scientific research programs/projects/subjects and national target programs shall make statements of the capital sources, state budget capital, use of capital, amount of works completed and paid for in the year; send it to the provider of capital construction, supervisory agency of the investor, and the finance authority at the same level. When the capital construction program/project or project of national importance is finished: make a statement of capital sources and state capital enclosed with explanation of use of capital; send it to the provider of capital construction and the agency competent to examine the budget statement of capital construction projects/programs, projects of national importance, scientific research programs/projects/subjects as prescribed;

b) Agencies, organizations, and units provided with expenditure estimate of national target programs shall make a statement of the given budget estimate as prescribed, and submit it the superior agency for prepare a consolidate report for the agency in charge of management of the national target programs;

c) With regard to national target programs and projects of national importance the investment contents of which are decided by the National Assembly, the budget statement must be submitted to the Government for consideration and submission to the National Assembly apart from the regulations in Point a and Point b of this Clause.

5. Procedures for statement of commune budgets:

a) The People’s Committee of commune shall make a statement of state budget revenue in the given administrative division and statement of revenues and expenditures of commune budgets and send them to the socio-economic board of People's Council of commune for assessment and the finance authority of district;

b) The People’s Committee of commune shall submit the budget statement to the Standing board of People’s Council of commune for consultation. Upon receipt of consultation of the Standing board of People’s Council of commune, the People’s Committee of commune shall submit the budget statement to the People’s Council of communes for ratification;

c) Within 05 working days, from the date on which the budget statement of commune is ratified, the People’s Committee of commune shall send it to People’s Committee of district and finance authority of district.

6. Procedures for statement of district budgets:

a) The finance authority of district shall assess the statement of receipts and expenditures of the commune budget ratified by People’s Council of commune; assess and examine the budget statements of inferior budget estimate units level I; submit a consolidate statement of state budget revenues in the district and statement of receipts and expenditures of the district budget to the People’s Committee of district, then send them to the socio-economic board of the People’s Council of district for assessment and to the Service of Finance;

b) The People’s Committee of district shall submit the budget statement to the Standing board of People’s Council of district for consultation. Upon receipt of consultation of the Standing board of People’s Council of district, the People’s Committee of district shall submit the budget statement to the People’s Council of district for ratification;

c) Within 05 working days, from the date on which the budget statement of district is ratified, the People’s Committee of district shall send it to People’s Committee of province and the Service of Finance.

7. Procedures for statement of provincial budget:

a) The Service of Finance shall assess the statement of the district budget ratified by People’s Council of district; assess and examine the budget statements of inferior budget estimate units level I; submit a consolidate statement of state budget revenues in the province and statement of revenues and expenditures of the province budget to the People’s Committee of province, then send them to the socio-economic board of the People’s Council of province for assessment and to the Ministry of Finance, State Audit Office;

b) The People’s Committee of province shall submit the budget statement to the Standing board of People’s Council of province for consultation. Upon receipt of consultation of the Standing board of People’s Council of province, the People’s Committee of province shall submit the budget statement to the People’s Council of province for ratification;

c) Within 05 working days, from the date on which the budget statement of province is ratified, the People’s Committee of province shall send it to the Ministry of Finance and State Audit Office.

8. Procedures for statement of state budget:

a) Budget estimate units level I of central government budget shall make budget statements within their competence and send them to the Ministry of Finance and State Audit Office of Vietnam before October 01 of the next year;

b) The People’s Committee of each province shall submit its provincial budget statement to the Ministry of Finance and State Audit Office of Vietnam before October 01 of the next year;

c) The Ministry of Finance shall assess and examine statement of revenues and expenditures of budget estimate units level I of the central government budget;

d) Based on the result of verification of budget statements of budget estimate units level I of central government budget, and local government budget statements ratified by the People’s Councils of provinces, the Ministry of Finance shall make a statement of central government budget, submit it to government and State Audit Office of Vietnam within 14 months after the end of the budget year;

dd) Procedures for assessment of agencies of the National Assembly related to state budget statement shall be prescribed in a resolution of the Standing Committee of National Assembly on promulgation of regulations on making, assessment, and submission of state budget estimates, plan for allocation of central government budget to National Assembly for decision and ratification of statement of state budget;

e) The National Assembly shall consider approving the statement of central government budget within 18 months form the end of the budget year.

Article 45. Forms of state budget statement

1. Forms of state budget statement of agencies of the Government which are submitted to the National Assembly shall be prescribed in a resolution of the Standing Committee of National Assembly on promulgation of regulations on making, assessment, and submission of state budget estimates, plan for allocation of central government budget to National Assembly for decision and ratification of statement of state budget.

2. The Ministry of Finance is assigned to provide guidelines for forms of state budget statements.