Chương V Nghị định 32/2021/NĐ-CP hướng dẫn Nghị quyết 97/2019/QH14 ngày 27/11/2019 về thí điểm tổ chức mô hình chính quyền đô thị tại thành phố Hà Nội: Công tác lập dự toán, chấp hành và quyết toán ngân sách quận, thị xã, phường

Chapter V

MAKING OF BUDGET ESTIMATES, ENACTMENT AND STATEMENT OF BUDGET OF DISTRICT, DISTRICT-LEVEL TOWN OR WARD

Article 26. Making of budget estimates of district or district-level town or ward

1. The People's Committee of Hanoi City shall submit to the People's Council of the same level for decision on the principles, criteria and limits of the local budget allocation; delegation of revenue sources and obligatory expenditures to each local budget level (for city-level budget and budgets of suburban districts, communes and towns); guide specific requirements, contents, construction documents, prepare and adjust district or district-level town and ward budget estimates to ensure compliance with requirements, content and time of making local budget estimates according to regulations of the Law on State Budget.

2. On the annual basis, the People's Committee of ward shall make the assigned budget revenue and expenditure estimates and send them to the Finance - Planning Division of ward for consideration and consolidation together with the budget estimates of district or district-level town and submitting them to the People’s Council of the same level. No later than 05 working days from the date the People's Council of district or district-level town decides the budget estimates; the People's Committee of district or district-level town shall assign the budget estimates to each ward.

Article 27. Enactment of budget of district or district-level town or ward

1. Pursuant to the resolution of the People's Council of the same level, the People’s Committee of district or district-level town shall assign the budget estimates to the People’s Committees of wards and budget-using units. If the budget estimate has not been decided by the People’s Council of district or district-level town, the People’s Committee of ward may be temporarily allocated the budget as prescribed in Article 51 of the Law on State Budget.

2. People’s Committee of wards shall enact the assigned budget revenue and expenditure estimates; transfer the amounts payable to the state budget in full and on schedule as per the law; spend in accordance with regulations, policies, for right purposes, to eligible entities, according to the enactment schedule and within the assigned budget estimates.

3. Adjustment of ward budget estimates in the course of budget enactment shall be reported to the People’s Committee of district or district-level town for decision in accordance with the Law on State Budget.

Article 28. Statement of state budget

1. On the annual basis, the People's Committee of Hanoi City, the People’s Committee of district or district-level town shall direct the Division of Finance and Planning of district or district-level town to coordinate with the tax authority, the State Treasury and relevant departments and branches in consideration and approval of the statement of budget of affiliates and consolidation of the final budget statement of the district or district-level town.

The People’s Committee of ward shall make an annual report on the statement of budget revenues and expenditures of ward and send it to the Division of Finance and Planning of district or district-level town to review and consolidate to final statement of the budget of district or district-level town, and then further report to the People's Council of the same level for approval.

2. The People’s Council of Hanoi City shall provide guidelines for requirements, contents, documents, and time for the People’s Committee of ward to send a statement of budget of ward to the relevant agencies in accordance with the Law on State Budget.