Chương 5 Nghị định 60/2003/NĐ-CP: Kế toán, kiểm toán và quyết toán ngân sách nhà nước

Chapter V

ACCOUNTING, AUDITING AND SETTLING STATE BUDGET

Article 63.-

1. Organizations and individuals, that are tasked to make budget collection and payment, to use State budget capital and funding and manage the financial revenues and expenditures, shall have to organize book-keeping accounting, make accounting reports and settle State budget revenues and expenditures as well as financial revenues and expenditures according to the provisions of legislation on accounting, statistics, the accounting regimes and the State Budget Index.

2. The finance bodies shall have to make reports on settlement of the budget of the administration of the same level.

Article 64.-

1. The State Treasuries shall organize the accounting of State budget revenues and expenditures; monthly, quarterly and annually report on the implementation of budget revenues and expenditures to the finance bodies of the same level; the district State Treasuries shall make reports on budget revenues and expenditures of each commune, ward and district township and send them to the commune/ward/ district township People’s Committees; observe the regime of regular or irregular reporting to the finance bodies according to the regulations of the Finance Minister.

2. The State Treasuries shall periodically report on the situation of implementing the budget revenue and expenditure estimates to the concerned agencies according to the regulations of the Finance Minister.

Article 65.- The budget accounting and settlement must be uniformly carried out according to the law provisions on:

1. The State budget revenue and expenditure vouchers.

2. The State Budget Index.

3. The system of accounts, books, reporting forms and tables.

4. The codes of tax payers and codes of budget- using subjects.

Article 66.- At the end of the accounting periods (month, quarter, year), the accounting units must close the accounting books. The year-end closure of the budget accounting books must ensure the following requirements:

1. Budget revenues of the previous years, if being remitted in the current year, must be accounted and settled into the budget revenue of the current year.

2. Budget expenditures belonging to the previous year’s estimate, if not yet implemented or fully implemented, must not be transferred to the current year for continued spending; in cases where the Finance Minister (for the central budget) or the People’s Committee presidents (for local budgets) decide to permit the continued spending, they shall be accounted and settled as follows:

a) If they are implemented in the period of adjusting the settlement, the previous year’s budget deposit shall be used for handling, accounting and settlement into the previous year’s budget expenditure;

b) If they are decided to be implemented in the current year, the finance bodies shall carry out the procedures for the transfer thereof to the current year for continued spending. Units shall account and settle them into the current year’s budget; the budgets at all levels shall settle the expenditures carried forwards from the previous year to the current year into the previous year’s budget expenditure.

3. The advanced funding amounts in the estimates for expenditures by the end of December 31, for which the procedures for payment have not yet been completed, can continue to be paid in the period of adjusting the settlement and be settled in the previous year’s budget. The advance of capital construction investment capital shall comply with the Finance Minister’s regulations.

Where the time for settlement adjustment has expired and the payment procedures have not yet been completed, such must be reported to the superior State management agencies for proposing the finance bodies of the same level to permit the transfer of the previous year’s advances to the current year’s advance; if it is not agreed upon by the finance bodies, the State Treasuries shall recover the advance amounts by way of subtracting them from the corresponding expenditures of the current year’s budget estimates of the units. If the current year’s estimate does not include such expenditures or does include such expenditures which are, however, smaller than the advance amounts to be recovered, the State Treasuries shall notify such to the finance bodies of the same level for handling.

4. Temporarily collected, withheld amounts must be specifically considered and handled as follows:

a) In cases where the handling decisions have already been issued by competent authorities, they must be handled immediately (remitted into the budget or returned to the subjects that have the temporarily collected or withheld amounts);

b) In cases where the handling decisions have not yet been issued by competent authorities, at the end of December 31, the balance on the custody account can be transferred to the subsequent year for further handling.

5. For assorted supplies and commodities left in stock and cash balance at the estimating units by the end of December 31, they shall be inventoried according to current regulations and handled as follows:

a) Commodities and supplies lying in stock shall be settled into the previous year’s budget expenditure; if they continue to be used in the current year, units shall organize the monitoring and use thereof and make separate report thereon. In cases where they shall not be further used in the current year, the units shall set up the sale liquidation councils and remit the proceeds therefrom into the State budget; for non-business units with revenues, they shall be used according to law provisions;

b) The units’ cash balances by December 31, which have been allocated by the State budget or advanced from the estimates for expenditure, but are not spent up, must be refunded to the State budget, except for expenditures on salaries and allowances of salary nature according to regime, which are, however, not yet spent.

6. The authorized fundings, which have not yet been implemented by the end of December 31, must not be further spent; if they have already been transferred into the deposit account of authorized fundings, the State Treasuries shall carry out the procedures for return thereof to the authorizing budgets and notify such to the finance bodies of the same level.

7. The budget-allocated deposit balance in accounts of the estimating units, which are opened at the State Treasuries by the end of December 31, must be refunded into the State budget, except for cases where they are allowed to be transferred to the subsequent year for continued spending under the regulations of the Finance Minister.

8. Administrative agencies implementing the regime of contractual payroll and administrative management funding, non-business units with revenues and agencies of the Communist Party of Vietnam may transfer the budget funding for regular operation which are not used up, the deposit account balance and cash balance to the subsequent year under the regulations of the Finance Minister.

Article 67.- The adjustment of budget settlement is stipulated as follows:

1. Contents to be realized in the period of settlement adjustment:

a) Further accounting of budget revenues and expenditures which have arisen by December 31, but the vouchers are being circulated;

b) Accounting as budget expenditures the advance amounts with complete payment procedures and expenditure amounts decided by competent authorities for continued spending as provided for in Clause 2, Article 66 of this Decree;

c) Making comparison and handling errors in the course of book-keeping accounting;

d) Expenditures transferred from the previous year under decisions of competent authorities.

2. The Finance Minister shall prescribe the time of settlement adjustment for each budget level.

Article 68.- Budget settlement and budget settlement reports must ensure the following principles:

1. The State budget settlement data:

a) The State budget revenue settlement figures are the revenues actually remitted or already accounted as State budget revenues through the State Treasuries;

b) The State budget expenditure settlement figures are the expenditures actually paid or already accounted as expenditures under the provisions in Article 62 of the State Budget Law and the expenditures transferred to the subsequent year for continued spending as provided for in Clause 2, Article 66 of this Decree;

2. Data in the budget settlement reports must be accurate, truthful and complete. The contents of the budget settlement reports must comply with the contents in the assigned estimates and with the State Budget Index; the heads of the budget-using units must bear responsibility before law for the accuracy, truthfulness and completeness of their units’ settlement reports and take responsibility for the revenues and expenditures accounted in contravention of the regimes.

3. The settlement reports of the estimating units and the budgets of local administrations at various levels must not be accounted with the expenditures being larger than the revenues.

4. Lower-level budgets must not account the authorized fundings of the higher-level budget into the reports on settlement of the budget of their level. At the end of the year, the authorized finance bodies shall make reports on settlement of authorized fundings according to regulations and send them to the authorizing finance bodies and the authorizing branch/domain- managing agencies.

5. The annual budget settlement reports addressed to the competent State agencies according to regulations must be enclosed with the explanation on the cause of rise or fall in budget revenue and expenditure indexes as compared to the estimates.

6. The State Treasuries at all levels shall have to sum up the settlement data and send them to the finance bodies of the same level for the latter to make the settlement reports. The State Treasuries certify the budget revenue and expenditure data in the reports on settlement of budgets of various levels and budget-using units.

Article 69.-

1. The central budget remainder is the positive difference between the total revenues plus borrowings to offset overspending and the total expenditures of the central budget; the local budget remainder is the positive difference between the total revenues and the total expenditures of the local budget. The budget expenditures also cover expenditures transferred from the previous year’s budget sources to the current year.

2. The budget remainder shall be handled as follows:

a) The remainders of the central budget and the provincial-level budgets shall be deducted 50% for transfer into the financial reserve funds and 50% into the subsequent year’s budget revenues. In cases where the financial reserve funds have already reached the prescribed limit prescribed at Point c, Clause 3, Article 58 of this Decree, such portion shall be transferred into the subsequent year’s budget revenues;

b) The remainders of the district budgets and the commune budgets shall be fully transferred into the subsequent year’s budget revenues.

Article 70.- Order of elaborating, forwarding, considering and approving and evaluating annual budget settlement of the estimating units is prescribed as follows:

1. The subordinate estimating units shall elaborate the annual budget settlement reports according to the prescribed regime and send them to the superior estimating units.

2. The superior estimating units shall consider and approve the settlement and notify the results to the attached subordinate units. The superior estimating units are level-I estimating units, which must sum up and make the annual settlement reports of their respective units and the settlement reports of the attached subordinate units and send them to the finance bodies of the same level.

3. The finance bodies of the same level shall evaluate the annual settlement reports of the level-I estimating units, handle according to their competence or propose the competent authorities to handle errors in the settlements of the level-I estimating units, issue notices on settlement evaluation and send them to the level-I estimating units. Where the level-I estimating units are concurrently the budget- using units, the finance bodies shall approve the settlement and notify the results thereof to the level-I estimating units.

Article 71.- Order of elaborating, forwarding and evaluating annual settlement of revenues and expenditures of the budgets of all levels is prescribed as follows:

1. The forms and tables for annual report on settlement of the State budget and budgets of all levels shall comply with the State accounting regime and guiding documents of the Finance Minister.

2. The commune finance boards shall make the commune budget revenue and expenditure settlements and submit them to the commune People’s Committees for consideration and forwarding to the district finance sections; and at the same time the commune People’s Committees shall submit them to the commune People’s Councils for ratification. After they are ratified by the commune People’s Councils, the commune People’s Committees shall make additional reports on budget settlement and send them to the district finance sections.

3. The district finance sections shall evaluate the commune budget revenue and expenditure settlement; elaborate the district budget revenue and expenditure settlement; sum up and make reports on settlement of budget revenues in the districts and settle the district budget revenues and expenditures (including the settlement of the district budget revenues and expenditures and the settlement of the commune budget revenues and expenditures) and submit them to the district-level People’s Committees for consideration and forwarding to the provincial-level Finance- Pricing Services; at the same time the district People’s Committees submit them to the district People’s Councils for ratification. After they are ratified by the district-level People’s Councils, the People’s Committees shall make additional reports on budget settlement and send them to the provincial-level Finance-Pricing Services.

4. The provincial-level Finance-Pricing Services shall evaluate the settlement of State budget revenues arising in districts, the settlement of district budget revenues and expenditures; elaborate the provincial-level budget revenue and expenditure settlement; sum up and make the settlement of State budget revenues in provinces and settle the local budget revenues and expenditures (including the provincial budget revenue and expenditure settlement, the district budget revenue and expenditure settlement and the commune budget revenue and expenditure settlement and submit them to the provincial-level People’s Committees for consideration and forwarding to the Finance Ministry; at the same time the provincial-level People’s Committees shall submit them to the provincial-level People’s Councils for ratification. After they are ratified by the provincial-level People’s Councils, the People’s Committees shall make additional reports on budget settlement and send them to the Finance Ministry.

5. The Finance Ministry shall evaluate the State budget settlement, the local budget revenue and expenditure settlement reports; elaborate the central budget revenue and expenditure settlement and sum up and elaborate the general settlement of the State budget revenues and expenditures (including the central budget revenue and expenditure settlement and the local budget revenue and expenditure settlement) and submit them to the Government for consideration and further submission to the National Assembly for ratification; and at the same time send them to the State Audit.

Article 72.-

1. For capital construction investment projects or works and the national programs or projects, the investors must effect the accounting, make accounting reports and elaborate settlements according to regulations on construction and investment management, the accounting regime and guiding documents of competent State management agencies.

2. For capital construction projects or works and national programs or projects, which have already been completed, the investors must make reports on the settlement of the entire capital sources, the settlement of the budget capital sources, enclosed with the explanation reports on the situation of capital use and send them to the agencies which allocate the capital construction funding and the agencies competent to consider and approve the reports on settlement of the capital construction works or national programs or projects according to the prescribed regime. If the capital construction works or national programs or projects are not yet completed, at the end of the budget year, the investors must report on the settlement of the used capital sources, the settlement of the budget capital sources, on the situation of capital use and the value of completed volume already settled in the year, and send them to the capital construction capital-allocating agencies, the investors’ superior bodies and the finance bodies of the same level.

3. For important national projects or works to be decided by the National Assembly, apart from effecting the accounting and settlement report prescribed in Clauses 1 and 2 of this Article, the investors shall also have to make the settlement reports and submit them to the Government for consideration and further submission to the National Assembly.

Article 73.-

1. The consideration and approval of annual settlement shall comply with the following principles:

a) Considering and approving every revenue and expenditure item arising at the units;

b) All revenue items must comply with tax laws and ordinance, charge and fee ordinance and other collection regimes of the State;

c) All expenditure items must satisfy the conditions prescribed in Article 51 of this Decree;

d) All revenues and expenditures must be accounted strictly according to the accounting regime, the State Budget Index, within the budget year;

e) The revenue and expenditure vouchers must be lawful. Books and settlement reports must be compatible with the vouchers and with the data of the State Treasuries.

2. The superior estimating units, when considering and approving the settlement of their attached subordinate estimating units, shall have the right to:

a) Request the State Audit or hire independent auditing units according to law provisions to audit reports on settlement of large-scale projects and target programs in order to acquire more grounds for consideration and approval;

b) Request units to explain or supply necessary information and data in order to consider and approve the settlement;

c) Request units to immediately remit all amounts payable into the State budget according to regulations and cancel expenditures made in contravention of the regimes or the approved estimates; handle according competence or propose competent agencies to handle the heads of units where expenditures are made in contravention of the regimes, causing State budget loss;

d) Correct errors or request subordinate units to re-make settlement reports if deeming it necessary.

3. Upon the completion of consideration and approval of annual settlement, the superior estimating units shall issue notices on consideration and approval of annual settlement and send them to the subordinate estimating units; for level-I estimating units, they shall send notices to the subordinate estimating units and the finance bodies of the same level.

4. The heads of the superior estimating units must be answerable for the results of settlement consideration and approval for the subordinate estimating units; if letting violations to occur and failing to detect them or having detected them but failing to handle them, they shall be handled according to law provisions.

Article 74.-

1. The finance bodies shall evaluate the annual settlements of level-I estimating units of the budgets of their levels and the affiliated subordinate budgets according to the following contents:

a) Checking the completeness and compatibility among settlement data according to regulations; ensuring the compatibility between the settlement data of the level-I estimating units and the settlement approval notices of attached agencies and units and certifying the data of the State Treasuries;

b) Considering and determining the accuracy and legality of settlement data of each increase and decrease as compared to the assigned estimates;

c) Remarks on annual settlement.

2. When evaluating settlements, the finance bodies shall have the right to:

a) Request the level-I estimating units or subordinate finance bodies to supplement information and data necessary for the settlement evaluation;

b) Request responsible bodies to cancel non-purpose expenditures, recover expenditures made in contravention of the regimes and order the immediate remittance of amounts payable into the State budget according to the prescribed regime;

c) Request the settlement- approving agencies to re-adjust the settlement data of the estimating units or propose the People’s Committees to submit to the People’s Councils of the same level for readjustment of the settlement of the subordinate budgets if errors are made;

d) Refund or request the competent authorities to refund amounts already remitted into the budget in contravention of law provisions.

3. Upon the completion of the annual settlement evaluation process, the finance bodies shall issue settlement evaluation notices enclosed with remarks and proposals, sending them to the level-I estimating units or the subordinate finance bodies as provided for. In case of detecting wrong-doings, they shall handle or propose the competent agencies to handle them according to the provisions of law.

Article 75.-

1. The time limits for submitting monthly and quarterly accounting reports and annual settlement reports are prescribed as follows:

a) The time limits for submitting monthly and quarterly accounting reports of estimating units at all levels and budget at different levels shall comply with the accounting regime issued by the Finance Minister;

b) The time limits for submitting annual settlements of level-II and level-III estimating units shall be prescribed by the level-I estimating units, but must ensure the time for the level-I estimating units to consider, approve, sum up, elaborate and send them to the finance bodies of the same level as provided for; for the level-I estimating units of the central budget, the settlements must be send before October 1 of the subsequent year; for the level-I estimating units of the budgets of local levels, the submission time limits shall be prescribed by the provincial People’s Committees.

c) The annual settlement of the budgets of various local administration levels shall be drawn up by the finance bodies and sent to the People’s Committees of the same level for consideration; for the provincial-level budget, it must be sent before October 1 of the following year; the provincial-level People’s Committees shall specify the time limits for submitting reports on settlement of subordinate budget levels;

d) The Finance Ministry shall sum up and elaborate the general settlement of the State budget revenues and expenditures and send it to the Economic and Budget Committee of the National Assembly within 14 months after the end of the budget year.

2. The sending of annual settlements of the ministries, the ministerial-level agencies, the Government-attached agencies, other central agencies and localities to the State Audit shall comply with law provisions.

3. In cases where the level-I estimating units and attached subordinate budget levels fail to send their annual settlements within the time limits prescribed in Clauses 1 and 2 of this Article, the finance bodies are entitled to temporarily suspend or request the State Treasuries to temporarily suspend the allocation of budgetary funding until the annual settlements are received, except for wage, wage allowances, subsidies, scholarships and a number of urgent expenditures prescribed by the Finance Minister.

Article 76.- The time limits for consideration, approval, evaluation and verification of annual budget settlements are prescribed as follows:

1. The time limits for consideration and approval of the annual settlements of the level-II and level-III estimating units shall be prescribed by the level-I estimating units, but must ensure the time limit for consideration and approval of the annual settlements of the level-I estimating units as provided for; the consideration and approval of the annual settlements of the level-I estimating units of the central budget must be completed before September 1 of the following year; the time limits for the level-I estimating units of the various local budget levels shall be specified by the provincial-level People’s Committees.

2. The evaluation of the annual settlement by the finance bodies of the same levels for the attached level-I estimating units must be completed within the prescribed time limits; for the level-I estimating units of the central budget, it must be completed before December 31 of the following year.

The provincial-level People’s Committees shall decide on the time for the finance bodies to evaluate the annual local budget settlement, which must be completed before August 1 of the following year for the provincial level.

3. The time limits for ratification of the annual settlement by the National Assembly and the People’s Councils at different levels shall comply with the provisions in Article 67 of the State Budget Law.

4. Within 5 days after the People’s Councils ratify the local budget settlement, the People’s Committees shall send the local budget settlement to the superior finance bodies.

Article 77.- In case of dissolution or merger of units, the heads and the accountants of the units shall have to settle all revenues and expenditures and make reports on settlement thereof up to the time of dissolution or merger according to regulations. The heads and accountants of the units must complete the settlement reports before they can be transferred to other jobs and be answerable to law for wrong-doings (if any) in their units while they perform their tasks.

Article 78.- The audit of annual settlements of estimating units and budget at different levels shall be performed by the State Audit under the provisions in Article 66 of the State Budget Law.