Chương VI Nghị định 33/2021/NĐ-CP hướng dẫn Nghị quyết 131/2020/QH14 về tổ chức chính quyền đô thị thành phố Hồ Chí Minh: Lập dự toán, chấp hành và quyết toán ngân sách quận, phường

Chapter VI

MAKING OF BUDGET ESTIMATES, ENACTMENT AND STATEMENT OF BUDGET OF DISTRICT OR WARD

Article 35. Making of budget estimates

1. The People's Committee of Ho Chi Minh 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 budget of Ho Chi Minh City, budgets of districts, city affiliated to Ho Chi Minh City, budgets of communes and towns); guide specific requirements, contents, construction documents, prepare and adjust budget estimates of districts, city affiliated to Ho Chi Minh City, wards to ensure compliance with requirements, content and time of making local budget estimates according to regulations of the Law on State Budget.

2. Making of annual budget estimates:

a) The People's Committee of ward of the city affiliated to Ho Chi Minh City shall make the budget revenue and expenditure estimate and send it to the Finance - Planning Division of the city affiliated to Ho Chi Minh City for consideration and consolidation together with the budget estimates of affiliated budget estimate units of the city affiliated to Ho Chi Minh City and submitting them to the People's Committee of the city affiliated to Ho Chi Minh City, further to People’s Council of the same level for decision.

The People's Council of the city affiliated to Ho Chi Minh City shall decide its budget estimates, budget allocation no later than 10 days from the date on which the People’s Council of Ho Chi Minh City decides the budget estimates and budget allocation.

b) The People’s Committee of ward affiliated to the district shall make the budget revenue and expenditure estimate and send it to the Finance - Planning Division of district for consideration and consolidation together with the budget estimates of affiliated budget estimate units of district and submitting them to the People's Committee of district, the Department of Finance, the Department of Planning and Investment, further to the People’s Committee of Ho Chi Minh City and the People’s Council of the same level for decision.

c) No later than 05 working days from the date the People's Council of Ho Chi Minh City decides the budget estimates; the People's Committee of Ho Chi Minh City shall assign the following year's budget estimates to the People’s Committee of district or city affiliated to Ho Chi Minh City.

Prior to December 31 of each year, the People’s Committee of district, city affiliated to Ho Chi Minh City must complete the assignment of following year's budget estimate to each ward, agency, and budget estimate unit.

Article 36. Enactment of budget

1. Allocation of budget estimates:

a) Pursuant to the resolution of the People's Council of Ho Chi Minh City and the decision on allocation of estimates made by the People's Committee of Ho Chi Minh City, the People’s Committee of district shall allocate and assign the budget estimates to each agency, budget-using unit under the district and each ward, send them to the Department of Finance, and at the same time send to the State Treasury where the transactions are made.

b) Pursuant to the resolution of the People's Council of the city affiliated to Ho Chi Minh City, the People's Committee of the city affiliated to Ho Chi Minh City shall allocate and assign the budget estimates to each agency, budget-using unit under the district and each ward, send them to the Department of Finance, and at the same time send to the State Treasury where the transactions are made.

c) The allocation and assignment of budget estimates must comply with the time limit and requirements prescribed in Articles 49 and 50 of the Law on State Budget and its guiding documents.

2. People's Committees of districts and 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. The People's Committee of district and the People’s Committee of ward are responsible for the management and use of the budget according to the assigned estimates, evaluating the results of task performance, ensuring efficiency, thrift, compliance with budget spending policies, regimes, standards and expenditure limits.

4. Adjustment of district and ward budget estimates in the course of budget enactment shall comply with Article 53 of the Law on State Budget and its guiding documents.

Adjustment of ward budget estimates of the city affiliated to Ho Chi Minh City in the course of budget enactment shall comply with Article 52 of the Law on State Budget and its guiding documents.

Article 37. Statement of state budget

1. On the annual basis, the People's Committee of Ho Chi Minh City, the People’s Committee of district, the People's Council of the city affiliated to Ho Chi Minh City shall direct the Division of Finance and Planning of district, city affiliated to Ho Chi Minh City 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, the People's Council of the city affiliated to Ho Chi Minh City.

a) 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 to review and consolidate, and report on the final statement of the district budget revenues and expenditures, and then further report to the People’s Committee of district and submit to the Department of Finance.

The People’s Committee of ward affiliated to city affiliated to Ho Chi Minh City 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 the city affiliated to Ho Chi Minh City to review and consolidate, and report on the final statement of the district budget revenues and expenditures, and then further report to the People’s Committee of the city affiliated to Ho Chi Minh City and the People's Council of Ho Chi Minh City for approval.

The time limit for the People’s Council and the People’s Committee of the city affiliated to Ho Chi Minh City to send a final statement of budget to the above-mentioned agencies shall be decided by the People's Council of Ho Chi Minh City.

2. The Department of Finance of Ho Chi Minh City shall appraise and consolidate statements of budget of districts and the city affiliated to Ho Chi Minh City, to further report to the People’s Committee of Ho Chi Minh City, and then to seek approval from the People’s Council of the same level.