Chương III Nghị định 25/2017/NĐ-CP: Lập, công khai báo cáo tài chính nhà nước

Chapter III

COMPILATION AND DISCLOSURE OF STATE FINANCIAL REPORTS

Article 9. Rights and responsibilities of units compiling state financial reports

1. The State Treasury shall assist the Ministry of Finance in compiling national state financial reports for submission to the Government for further reporting to the National Assembly.

2. Provincial-level State treasuries shall compile provincial state financial reports under the direction of the State Treasury and submit them to provincial-level People’s Committees for reporting to provincial-level People’s Councils and sending to the State Treasury for compiling national state financial reports.

3. State treasuries at all levels shall publicize a list of agencies, units and organizations that fail to fully and promptly provide information to state treasuries at all levels as prescribed in Articles 16, 17 and 18 of this Decree, and suspend the allocation of state budget funds for these agencies, units and organizations, except those for payment of wages, allowances, social allowances, scholarships and a number of other urgent expenditures as prescribed by the Ministry of Finance. The fund allocation and payment may resume only when the agencies, units and organizations have fully complied with regulations.

Article 10. Process of compiling and sending district financial information summary reports

1. District-level state treasuries shall compile and send reports according to the following process:

a/ To receive, examine and classify information of financial information provision reports of the units prescribed in Clause 1, Article 16 of this Decree;

b/ To coordinate with the units prescribed in Clause 1, Article 16 of this Decree in finalizing information provision reports;

c/ To summarize reported information and process repetitive information;

d/ To compile district financial information summary reports according to the prescribed form;

dd/ To send district financial information summary reports to provincial-level state treasuries for compiling provincial state financial reports and concurrently to People’s Committees and finance agencies at the same level for information.

2. The deadline for compiling and sending district financial information summary reports is before June 30 of the following fiscal year.

Article 11. Process of compiling and sending provincial state financial reports

1. Provincial-level state treasuries shall compile and send reports according to the following process:

a/ To receive, examine and classify information of district financial information summary reports prescribed at Point dd, Clause 1, Article 10 of this Decree and financial information provision reports of the units prescribed in Clause 1, Article 17 of this Decree;

b/ To coordinate with provincial-level Finance Departments and other units prescribed in Clause 1, Article 17 of this Decree in finalizing financial information provision reports;

c/ To summarize reported information and process repetitive information;

d/ To compile provincial state financial reports according to the set form;

dd/ To send reports to provincial-level state treasuries for compiling national state financial reports and concurrently to provincial-level People’s Committees for reporting to provincial-level People’s Councils.

2. The deadline for compiling and sending provincial state financial reports is before October 1 of the following fiscal year.

3. Provincial-level People’s Committees shall report before provincial-level People’s Councils within 12 months after the end of the fiscal year.

Article 12. Process of compiling national state financial reports

1. The State Treasury shall compile and send national state financial reports according to the following process:

a/ To receive, examine and classify information of provincial state financial reports prescribed at Point dd, Clause 1, Article 11 of this Decree and financial information provision reports of the units prescribed in Clause 1, Article 18 of this Decree;

b/ To coordinate with the units prescribed in Clause 1, Article 18 of this Decree in finalizing reported information;

c/ To summarize reported information and process repetitive information;

d/ To compile national state financial reports according to the prescribed form;

2. The Ministry of Finance shall submit national state financial reports within 14 months after the end of the fiscal year.

3. The Government shall report to the National Assembly within 18 months after the end of the fiscal year.

Article 13. Reporting period of state financial reports

National and provincial state financial reports shall be made according to the annual accounting period starting on January 1 and ending on December 31 of the calendar year.

Article 14. Disclosure of state financial reports

1. Contents to be disclosed:

a/ Provincial-level People’s Committees shall disclose information of provincial state financial reports, including the state property situation; debts of local administrations and other payables of the State; funds of the State; revenues, expenditures and financial operation results of the State; the state cash flow within their provinces; except for detailed statistics in the fields of national defense, security and national reserves;

b/ The Ministry of Finance shall disclose information of national state financial reports, including the state property; public debts and other payables of the State; funds of the State; revenues, expenditures and financial operation results of the State; the state cash flow nationwide; except for detailed statistics in the fields of national defense, security and national reserves.

2. Forms of disclosure:

State financial reports shall be disclosed in one or some of the following forms: publication distribution, posting up and publishing on e-portals and other forms as prescribed by law.

3. Disclosure deadlines:

a/ Provincial-level People’s Committees shall disclose provincial state financial reports within 30 days after these reports are presented before provincial-level People’s Councils;

b/ The Ministry of Finance shall disclose national state financial reports within 30 days after these reports are presented before the National Assembly.

Article 15. Establishment and management of state financial report database and storage of state financial reports

1. The State Treasury under the Ministry of Finance shall organize the establishment, management, operation and maintenance of the state financial report database in a secure, appropriate and effective manner.

2. The State Treasury shall organize the preservation and storage of state financial reports in the form of paper or e-data in accordance with law.

3. State financial reports shall be stored forever.