Chapter VI
PUBLISHING OF STATE BUDGET, SUPERVISION OF STATE BUDGET BY THE PUBLIC
Article 46. Entities and scope of publishing of state budget
1. Entities required to publish budget include:
a) State budget levels,
b) Budget estimate units;
c) Organizations funded by state budget;
d) Capital construction programs/projects funded by state budget.
2. Collecting authorities, finance authorities, and State Treasuries shall publish state budget procedures.
Article 47. State budget contents to be published
1. Contents of state budget and central government budget to be published:
a) data and description of state budget estimates submitted to the National Assembly; state budget estimates decided by the National Assembly; state budget statements ratified by the National Assembly, including:
Balance of revenues and expenditures of state budget;
State budget revenues in sorted fields and according to types of taxes;
State budget expenditures, including development investment expenditures, recurrent expenditures, expenditure on loan interests and aid, additional contribution to financial reserve funds, and budget reserve;
State budget deficit; total loan of state budget, including loans for covering state budget deficit and loans for repayment of principal of state budget;
Central government budget expenditures according to specific fields; total amount and specific amounts in sorted fields for each of Ministries, ministerial-level agencies, Governmental agencies, other agencies of central government; central government budget expenditures on national target programs;
State budget revenues in administrative divisions, local government budget expenditures, additional funding for balancing budget, provision of dedicated additional funding from central government budget to budgets of each province and central-affiliated city; ratio of distribution of revenues between central government budgets and budgets of each province and central-affiliated city;
b) Publish data and description of enactment of estimates of budget revenue and expenditure, including balance of revenues and expenditures, state budget revenues in sorted fields, state budget expenditures by development investment expenditures and recurrent expenditures.
2. Contents of local government budgets to be published:
a) data and description of state budget estimates submitted to the People’s Council; state budget estimates decided by the People’s Council; state budget statements ratified by the People’s Council, including:
State budget revenues in sorted fields and according to types of taxes;
Balance of revenues and expenditures of local government budgets;
Local budget revenues permitted to retain;
Local budget expenditures, including development investment expenditures, recurrent expenditures, expenditure on loan interests and aid, additional contribution to provincial budgets, and budget reserve;
Budget expenditures according in sorted fields; total amount and specific amounts in sorted fields for each of inferior agencies and units, capital construction expenditures in their budgets for each of projects and works; expenditures on national target programs;
State budget revenues in administrative divisions of each inferior local governments, expenditures provided for inferior budgets, additional funding for budget balancing and provision of dedicated additional funding to inferior budgets;
Ratio of distribution of revenues between levels of local government budgets to each of budget levels in the budget stability period;
b) Publish data and description of enactment of budget revenue estimates in the administrative divisions, local budget revenue estimates, local budget expenditure estimates.
3. Data and description of budgets in the fields of national defense and security and national reserve shall be consistent with Point a Clause 1 Article 15 of the Law on State budget.
4. Contents of publishing state budget procedures shall be consistent with Point b Clause 2 Article 15 of the Law on State budget.
Article 48. Contents of budgets to be published by budget estimate units, organizations funded by state budget, capital construction programs and projects funded by state budget
1. Regarding budget estimate units:
a) Estimates of budget revenue and expenditure given by competent authorities, enactment of budget estimates and budget statement approved by competent authorities;
b) Estimates of budget revenue and expenditure provided for inferior budget estimate units; publishing of budget statements of inferior budget estimate units that are approved or assessed.
2. Organizations funded by state budget shall publish data of estimates of budget revenue and expenditure given by competent authority, enactment and statement of revenues and expenditures, contribution of organizations and individuals; basis for determining funded subsidy levels and amounts.
3. Publish budget related to capital construction programs/projects funded by state budget as prescribed in the Law on public investment and relevant law provisions.
Article 49. Deadline for publishing budget
1. Every state budget estimate must be published within 05 working days from the day on which it is sent by the government to members of the National Assembly or by the People’s Committee to the People’s Council.
2. Reports on state budget estimates approved by competent authorities, state budget statements approved by competent authorities must be published within 30 days from the day on which they are issued.
3. Quarterly and biannual reports on state budget enactment must be published within 15 days from the ending day of the quarter or half-year period.
4. Annual reports on state budget enactment must be published upon the submission to the National Assembly or People's Council respectively by the Government or the People’s Committee.
5. Publish estimates of budget estimate units and organizations funded by state budget within 15 days, from the date on which the competent authority give such estimates; publish the budget enactment of the year of budget estimate units within 5 working days from the date on which they send reports to their superior budget estimate units; publish budget statement of budget estimate unit within 15 days, from the date on which it is approved or assessed by competent authority.
6. Publish government budget procedures within 5 working days from the date on which the competent authority promulgates relevant regulations.
Article 50. Publish result of processing proposals of State Audit Office
1. Contents to be published:
a) Contents completed according to the proposals of State Audit Office;
b) Contents uncompleted according to the proposals of State Audit Office and explanation thereof.
2. Publish result of processing proposals of State Audit Office within 30 days from the date on which a document is promulgated.
Article 51. Manners, criteria and forms of publishing budget
1. State budget shall be published in one or some of the following manners: announcement at meetings; posting at offices; issued in publications; written notifications to relevant organizations and individuals; posting on websites; announcement through the media. Any organization having a website shall publish the budget on its website.
2. The Ministry of Finance shall provide guidelines for criteria, forms and manners of publishing budget applied to entities subject to budget publishing.
Article 52. Supervision of state budget by the public
1. Vietnamese Fatherland Front shall take charge and cooperate with members in organizing supervision of state budget by the public.
2. Vietnamese Fatherland Front, directly or authorize members to, receive information and requests for supervision; take charge of formulating plan and implementation of the supervision of state budget in accordance with the plan and regulations of law.
3. The supervision contents shall be consistent with Points a, b, and c Clause 1 Article 16 of the Law on State budget.
4. Supervision manners:
a) Study and examine documents of competent authorities in respect of state budget in connection with legitimate rights and interests of the people;
b) Organize supervision delegations;
c) Cooperate with competent authorities in supervision;
dd) Supervise through operation of people's inspection boards established at commune level, investment supervision board of the community.
5. Supervised agencies, units, and organizations and relevant agencies shall:
a) Provide information and documents according to supervision contents to Vietnamese Fatherland Front at various levels;
b) Provide explanation and process requests of the people sent to Vietnamese Fatherland Front at various levels and send reports on issues beyond their competence to competent authorities;
c) Publish result and explanation for requests of the people, proposals of Vietnamese Fatherland Front at various levels in terms of supervisory activities.
Tìm kiếm
Nghị định 163/2016/NĐ-CP (Bản Word)
Nghị định 163/2016/NĐ-CP (Bản Pdf)