Chương IV Nghị định 93/2018/NĐ-CP : Kế toán, kiểm toán , báo cáo và công bố thông tin nợ của chính quyền địa phương

Chapter IV

ACCOUNTING, AUDITING, REPORTING AND PUBLISHING OF INFORMATION CONCERNING A PROVINCIAL GOVERNMENT’S DEBTS

Article 13. Accounting

1. Loans, debt repayments and outstanding debts of a provincial government must be properly recorded in accordance with regulations of the Law on accounting and the Law on state budget.

2. Provincial State Treasury shall take charge of accounting works relating to loans, debt repayments and outstanding debts of that provincial government.

Article 14. Auditing

Audit of reports on borrowing, repayment and outstanding debts of a provincial government is a content of auditing works of provincial-government budget statements and is performed by the State Audit Office before they are submitted to the Provincial People’s Council for approval.

Article 15. Reporting

1. The Provincial Finance Department shall submit monthly reports on the provincial government’s performance of its annual borrowing and repayment plan and implementation of provincial-government budget estimate to the Provincial People's Committee and relevant authorities.

2. The Provincial People's Committee shall submit quarterly reports on provincial government’s performance of its annual borrowing and repayment plan, and implementation of provincial-government budget estimate to the Standing Board of the Provincial People’s Council under regulations in Clause 3 Article 52 and Clause 2 Article 59 of the Law on state budget; report on the provincial-government budget status and the provincial government's performance of borrowing and repayment plan to the Provincial People's Council at the year-end meeting, and provide additional information thereof to the Provincial People's Council at the meeting convened in the middle of the following year.

3. Within 07 working days from the end of a bond issue, the Provincial People's Committee shall submit a report on issue results, which is made according to the Form stated in Section 2 of the Appendix I enclosed herewith, to the Ministry of Finance. Within 30 working days from the end of a budget year, the Provincial People's Committee shall submit a report on funds raised from issuance of municipal bonds and payment of bond principal and interest, which is made according to the Form stated in Section 3 of the Appendix I enclosed herewith, to the Ministry of Finance.

4. Within 07 working days from the end of the repurchase or swap of municipal bonds, the Provincial People's Committee shall submit a report on results of such bond repurchase or swap, which is made according to the Form stated in Section 4 of the Appendix I enclosed herewith, to the Ministry of Finance.

5. The Provincial People's Committee shall submit biannual reports on the provincial government's performance of its annual borrowing and repayment plan, which is made according to Appendix II and Appendix III enclosed herewith, to the Ministry of Finance.

Article 16. Information publishing

1. Chairperson of the Provincial People's Committee shall annually publish information concerning the provincial-government debts.

2. Borrowing and repayment contents to be published include:

a) The opening balance (sorted by funding sources);

b) Total amount borrowed in the year (for repaying loan principal and for making budget deficit);

c) Debts paid in the year (interest, fees and charges relating to the provincial government's loans, and loan principal);

d) The ending balance (sorted by funding sources).

3. Information to be published includes specific figures and explanation about the contents specified in Clause 2 of this Article.

4. Deadlines for publishing information:

a) Information concerning the provincial government’s borrowing and repayment plan shall be published together with information concerning the provincial-government budget estimate decided by the Provincial People’s Council within 30 days from the aforesaid documents are made;

b) Information concerning reports on the provincial government’s performance of its borrowing and repayment plan shall be published together with information concerning the provincial-government budget statement approved by the Provincial People’s Council within 30 days from the aforesaid documents are made;

5. Methods of publishing information: Information shall be published on the website of the Provincial People's Committee or of the Provincial Finance Department