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CIRCULAR

ON GUIDELINES FOR THE CONTROL AND PAYMENT OF RECURRING EXPENDITURES THROUGH THE STATE TREASURY

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government on elaboration of the Law on State Budget;

Pursuant to Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government, regulating the autonomy and self-accountability regime for the use of personnel quotas and administrative management funding in regulatory agencies;

Pursuant to Decree No. 117/2013/ND-CP dated October 7, 2013 of the Government on amendments to Decree No. 130/2005/ND-CP on autonomy and self-accountability regime for the use of personnel quotas and administrative management funding in regulatory agencies;

Pursuant to Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government on financial autonomy mechanism of public service entities;

Pursuant to Decree No. 120/2016/ND-CP dated August 23, 2016 of the Government on elaboration of and guidelines for the Law on Fees and Charges;

Pursuant to Decree No. 82/2023/ND-CP dated November 28, 2023 of the Government on amendments to the Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government on elaboration of and guidelines for the Law on Fees and Charges;

Pursuant to Decision No. 50/2017/QD-TTg dated December 31, 2017 of the Prime Minister on standards and norms for the use of machinery and equipment;

Pursuant to Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government on elaboration of the Law on Management and Use of Public Property;

Pursuant to Decree No. 85/2018/ND-CP dated May 30, 2018 of the Government on standards and norms for the use of automobiles at units within the People’s Armed Forces;

Pursuant to Decree No. 72/2023/ND-CP dated September 26, 2023 of the Government on standards and norms for the use of automobiles;

Pursuant to Decree No. 32/2019/ND-CP dated April 10, 2019 of the Government on the assignment, ordering, or bidding for the provision of public products and services using the state budget from recurring expenditure funding;

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government on administrative procedures within the field of the State Treasury;

Pursuant to the Government's Decree No. 14/2023/ND-CP dated April 20, 2023 defining functions, tasks, powers and apparatus of the Ministry of Finance;

At the request of the Director General of the State Treasury,

The Minister of Finance hereby issues this Circular on guidelines for the control and payment of recurring expenditures through the State Treasury.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope:

1.1. This Circular provides guidance on the mechanism for controlling and making payments for recurring expenditures through the State Treasury from the following sources:

a) State Budget funds;

b) Fees retained under the prescribed regime and other lawful revenue sources of regulatory agencies;

c) Revenues from medical examination and treatment services, preventive health services, tuition fees of partially self-funded public sector entities (Group 3 entities) and public sector entities fully funded by the State (Group 4 entities), and legal fees and charges collected by public sector entities as stipulated in Clause 2 and Clause 3, Article 23 of the Government's Decree No. 60/2021/ND-CP dated June 21, 2021, on the financial autonomy mechanism of public sector entities (Decree No. 60/2021/ND-CP).

1.2. This Circular does not provide guidance on expenditures of Vietnamese representative agencies abroad or expenditures subject to separate guidance mechanisms as prescribed by competent authorities.

2. Regulated entities:

This Circular applies to agencies, units, organizations, and individuals transacting with the State Treasury system; the State Treasury; and financial agencies at all levels.

Article 2. Principles of control and payment through the State Treasury

1. The State Treasury shall conduct control and payment in accordance with Clause 5, Article 56 of the State Budget Law No. 83/2015/QH13, in specific:

1.1. State Budget expenditures shall only be made when they are included in the assigned budget estimate, except as provided for in Article 51 of the State Budget Law; have been approved for disbursement by the head of the budget spending unit, the project owner, or an authorized person; and the unit's account balance is sufficient for the disbursement.

1.2. The State Treasury shall verify the legality of payment vouchers and supporting documents submitted as part of the required administrative procedures to the State Treasury as stipulated in Government Decrees. In cases where the payment vouchers and accompanying documents submitted by the budget spending unit to the State Treasury are deliberately falsified or have their contents replaced, the budget spending unit shall bear responsibility in accordance with the law.

For documents not falling under the administrative procedures for submission to the State Treasury as prescribed in Government Decrees, the budget spending unit is responsible for controlling the payment description and payment documents in compliance with legal regulations.

1.3. The State Treasury shall control the spending limits in accordance with the provisions of legal documents. In cases where regulatory agencies and units have been authorized by the competent authorities to operate under an autonomous mechanism, control shall be ensured in compliance with internal expenditure regulations and in line with the autonomous budget estimates.

2. Advance settlements of expenditures shall be executed under the principle as stipulated in Clause 5, Article 34 of the Government's Decree No. 163/2016/ND-CP dated December 21, 2016, on elaboration of the Law on State Budget (Decree No. 163/2016/ND-CP).

3. Cash payments and advance settlements must be made in strict adherence to the guidelines outlined in the Circular issued by the Ministry of Finance on cash receipt and payment management through the State Treasury system.

4. In cases where State Budget expenditures are made electronically via the State Treasury's Public service portal, the State Treasury's control and payment process must comply with regulations on electronic transactions in State Treasury operations as stipulated in: Government Decree No. 165/2018/ND-CP dated December 24, 2018, on electronic transactions in financial activities; Government Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in the State Treasury domain (Decree No. 11/2020/ND-CP); Government Decree No. 45/2020/ND-CP dated April 8, 2020, on the implementation of administrative procedures in the electronic environment; Circular No. 87/2021/TT-BTC dated October 8, 2021, of the Ministry of Finance regulating electronic transactions in State Treasury operations.

Article 3. Methods of control and payment for recurring expenditures through the State Treasury

The State Treasury shall control and pay recurring expenditures from the State Budget through the following methods:

1. Post-payment verification:

1.1. Post-payment verification is the payment method applied to individual payments under contracts with multiple payment installments, except for the final payment. Upon receiving complete and legally valid documentation, the State Treasury shall process the payment to the beneficiary within 1 working day; concurrently, it shall send 1 debit advice to the unit to confirm payment execution and send 1 credit advice to the unit (if the beneficiary holds an account at the State Treasury).

1.2. Within 1 working day from the payment date, the State Treasury shall conduct document verification in accordance with the prescribed regime.

1.3. If, after verification, it is discovered that the expenditure does not comply with regulations, the State Treasury shall issue a written notification of the expenditure verification results (using Form No. 01 enclosed with this Circular) to the budget spending unit; subsequently, it shall recover this payment by deducting it from the subsequent payment. If the subsequent payment does not have sufficient completed volume/budget allocation for deduction, the recovery shall be executed as stipulated in Clause 2, Article 4 of this Circular.

2. Pre-payment verification:

Pre-payment verification is the payment method applied to all expenditures, whereby the State Treasury conducts control and payment within the timeframe stipulated in Decree No. 11/2020/ND-CP after receiving complete and legally valid documentation as required.

Article 4. Recovery by deductions from subsequent payments or by direct refund to the State Budget

1. The budget spending unit shall submit to the State Treasury a "Payment Return Slip" (using Form C2-05a/NS) issued with Decree No. 11/2020/ND-CP to refund expenditures in accordance with regulations.

In cases where expenditures violate state regulations on regimes, standards, or spending limits, as concluded or recommended by competent regulatory agencies, or are detected by the budget spending unit or the State Treasury after verification, the budget spending unit shall be responsible for refunding them to the State Budget.

2. The State Treasury shall proceed the recovery by: deductions from subsequent payments (in cases where the budget has not been finalized) or by direct refund to the State Budget (in cases where the budget has been finalized); and record accounting entries in compliance with regulations.

Chapter II

SPECIFIC REGULATIONS

Article 5. Details of expenditure control through the State Treasury

1. The State Treasury shall control and make payments according to the principles stipulated in Article 2 of this Circular and shall verify the following specific details:

1.1. For transactions conducted directly through the State Treasury, the seal and signature on the money transfer voucher must match the registered seal and signature specimen on file at the State Treasury. For transactions conducted via the State Treasury's Public Service Portal, the digital signature on money transfer vouchers must accurately reflect the full name and title of the authorized personnel as per the decision of the competent authority and registered with the State Treasury.

The transfer description, amount, and accounting entries on the money transfer voucher must be consistent with the accompanying supporting documents.

1.2. The expenditure description must align with the expenditure code specified in the current State Budget nomenclature (excluding expenditures from deposit accounts).

1.3. The advance amount must comply with the provisions of Article 6 of this Circular. The description of the advance settlement request must be consistent with the description of the initial advance request. If the budget spending unit cannot precisely determine the expenditure description, the advance shall be made to the "other" sub-item of the item corresponding to the expenditure. The State Treasury shall make advance settlements within the sub-items of the same item group corresponding to the description of the advance.

1.4. For expenditures requiring the submission of a Contract to the State Treasury (expenditures with a contract value exceeding 50 million VND), the State Treasury shall, based on the payment request from the budget spending unit, the payment and advance terms stipulated in the contract, and the total contract value, make advances and payments to the beneficiary.

If the contract stipulates the need for an advance guarantee, the State Treasury shall verify that the validity period of the contract's advance guarantee extends until the budget spending unit has fully recovered the advance amount. If the advance guarantee expires before the budget spending unit has fully settled the advance, the State Treasury shall be responsible for urging the budget spending unit to coordinate with the contractor to extend the advance guarantee or settle the advance settlement as regulated.

1.5. Verification of the "Schedule of Completed Work Value" (Form No. 08a enclosed with Appendix II of Decree No. 11/2020/ND-CP:

a) For goods procurement expenditures:

The State Treasury shall verify the work description, unit of measure, quantity, and unit price to ensure compliance with the contract provisions and that the total value does not exceed the contract value. Expenditures for the purchase of medicines, intravenous fluids, chemicals, and medical supplies used in the medical examination and treatment process shall be subject to the regulations in Section b, Point 2.2, Clause 2 of this Article.

b) For service expenditures:

The budget spending unit shall, based on the content of the Contract and the Acceptance Certificate, prepare and submit to the State Treasury a "Schedule of Completed Work Value," ensuring it accurately reflects the work description and payment value as per the contract, providing a basis for the State Treasury's control and payment. The State Treasury shall verify the work description and payment value (unit of measure, quantity, and unit price, if applicable) to ensure compliance with the contract provisions and that the total value does not exceed the contract value.

1.6. Verification of the List of Payment/Advance Details (Form No. 07 enclosed with Appendix II of Decree No. 11/2020/ND-CP):

The budget spending unit shall complete Form No. 07 enclosed with Appendix II of Decree No. 11/2020/ND-CP , noting that payment vouchers at the unit are those stipulated in the voucher system of Circular No. 107/2017/TT-BTC dated October 10, 2017, of the Ministry of Finance, guiding the accounting regime for administrative and public sector activities. The State Treasury shall verify the List of Payment/Advance Details to ensure that the expenditure code matches the Budget Withdrawal Request, and that the payment description and total amount are consistent with the Budget Withdrawal Request/Payment Order and do not exceed the spending limits stipulated in prevailing legal documents and the unit's internal spending regulations.

1.7. For expenditures with confidentiality requirements:

The budget spending unit is responsible for determining which expenditure requires confidentiality and for controlling the payment description and payment documents in accordance with legal regulations. On the Budget Withdrawal Request/Payment Order, the budget spending unit shall state the payment description followed by: "Expenditure with confidentiality requirements." The State Treasury shall verify the legality and validity of the Budget Withdrawal Request/Payment Order to make payments as requested by the unit.

1.8. In cases where procurement must be carried out through centralized method: The State Treasury shall ensure that the procurement is included in the centralized procurement list issued by the competent authority (as stipulated in Clause 2, Article 53 of the Law on Bidding No. 22/2023/QH15) and that the contract complies with the Framework Agreement (the framework agreement is published by the centralized procurement unit as prescribed in Point a, Clause 3, Article 77 of Decree No. 151/2017/ND-CP dated December 26, 2017, of the Government on elaboration of the Law on Management and Use of Public Assets).

2. In addition to the control details outlined in Clause 1 of this Article, for specific expenditure descriptions, the State Treasury shall conduct the following verifications:

2.1. For salary and salary-based allowance expenditures (salary-based allowances according to the current State Budget nomenclature); wages under contracts; additional income payments; financial supports, subsidies, other allowances, fixed allowances; and rewards:

a) The State Treasury shall ensure that these payments do not exceed the personnel quota approved by the competent authority; do not exceed the number of contract employees, and are in accordance with the funding sources as stipulated in Articles 7, 8, 9, and 12 of Decree No. 111/2022/ND-CP dated December 30, 2022, of the Government regarding contracts for certain types of work within administrative agencies and public sector entities; and do not exceed the number specified in the official document approving the number of commune-level part-time public staff issued by the Province-level People's Council and the District-level People’s Committee as stipulated in Article 33 of Decree No. 33/2023/ND-CP dated June 10, 2023, of the Government on commune-level officials and part-time public staff at the commune level, in hamlets, and neighborhoods. If, at the beginning of the year, there is no official document approving the personnel quota from the competent authority, the State Treasury shall conduct verification based on the document allocating personnel quota from the competent authority for the preceding year and the request and commitment from the budget spending unit. In case of any changes compared to the previous month regarding targets, personnel quota, the unit shall clearly state this in the explanatory section of the "Payment List for Beneficiaries" (Form No. 09 enclosed with Appendix II of Decree No. 11/2020/ND-CP).

b) Verify and ensure consistency between the detailed amounts and the total amount; and ensure the total amount on the "Payment List for Beneficiaries" matches the Budget Withdrawal Request/Payment Order approved by the head of the unit.

c) For additional income expenditures:

- For public sector entities fully funded by the state (Group 4 entities): The State Treasury shall ensure compliance with the unit's internal spending regulations and the provisions of Clause 2, Article 22 of Decree No. 60/2021/ND-CP and Clause 3, Article 10 of Circular No. 56/2022/TT-BTC dated September 16, 2022, of the Ministry of Finance, and the disposal of assets and finances during the reorganization or dissolution of public sector entities (Circular No. 56/2022/TT-BTC).

- For regulatory agencies operating under an autonomous regime: The State Treasury shall ensure compliance with the unit's internal spending regulations and the provisions of Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014, of the Ministry of Finance and the Ministry of Home Affairs on autonomy and self-accountability for the use of administrative management expenses for regulatory agencies (Joint Circular No. 71/2014/TTLT-BTC-BNV).

d) For financial supports, subsidies, other allowances, fixed allowances, and rewards:

- In cases where the expenditure on financial support, subsidy, other allowance (excluding salary-based allowances according to the current State Budget nomenclature), fixed allowance or reward is stipulated in legal documents or the unit's internal spending regulations:

The State Treasury shall verify the money transfer voucher; the List of Payment/Advance Details (if the money transfer voucher of the budget spending unit does not fully reflect the expenditure description, quantity, spending limits, and actual unit prices for expenditures with spending limits stipulated in the internal spending regulations or legal documents); and the Payment List for Beneficiaries to ensure that they do not exceed the spending limits specified in legal documents or the unit's internal spending regulations.

Specifically, for subsidies and allowances for people with meritorious services to the revolution and people directly participating in the resistance war managed by the Labor - Invalids and Social Affairs sector, and for social assistance for social protection beneficiaries, implementation shall comply with the provisions in Section a, Point 2.3, Clause 2 of this Article.

- In cases where the expenditure on support, subsidy, and other allowance is based on a decision of the competent authority:

The State Treasury shall ensure that this expenditure does not exceed the budget allocated by the competent authority; and verify the money transfer voucher; the List of Payment/Advance Details (if the money transfer voucher of the budget spending unit does not fully reflect the expenditure description, quantity, spending limits, and actual unit prices for expenditures with spending limits stipulated in the decision of the competent authority); and the Payment List for Beneficiaries to ensure that they do not exceed the spending limits specified in the decision of the competent authority.

2.2. For procurement expenditures:

a) For the procurement of public assets being automobiles and other means of transport; machinery and equipment:

- In cases where procurement is not carried out through centralized method:

+ The State Treasury shall ensure that the unit price does not exceed the maximum price according to the standards and norms stipulated in Decree No. 72/2023/ND-CP dated September 26, 2023, of the Government regulating the standards and norms for the use of automobiles (Decree No. 72/2023/ND-CP); Decree No. 85/2018/ND-CP dated May 30, 2018, of the Government regulating the standards and norms for the use of automobiles in People's Armed Forces units (Decree No. 85/2018/ND-CP); Decision No. 50/2017/QD-TTg dated December 31, 2017, of the Prime Minister regulating the standards and norms for the use of machinery and equipment (Decision No. 50/2017/QD-TTg); and other relevant guiding legal documents.

+ For specialized assets: The State Treasury shall ensure that they are included in the list of specialized machinery and equipment (by type) in the document regulating the standards and norms for the use of specialized machinery and equipment issued by the competent authority.

- In cases where procurement must be carried out through centralized method:

The State Treasury shall, based on the payment request from the budget spending unit and the terms stipulated in the contract, the Acceptance Certificate, and the asset handover and receipt record (using Form No. 06/TSC-MSTT enclosed with Decree No. 151/2017/ND-CP dated December 26, 2017, of the Government on elaboration of the Law on Management and Use of Public Assets), verify and ensure that: The asset name, unit of measure, quantity, and purchase price comply with the contract provisions, do not exceed the contract value, and do not exceed the maximum unit price according to the standards and norms stipulated in Decree No. 72/2023/ND-CP; Decree No. 85/2018/ND-CP; Decision No. 50/2017/QD-TTg; and other relevant guiding legal documents.

+ For specialized assets: The State Treasury shall ensure that they are included in the list of specialized machinery and equipment (by type) in the document regulating the standards and norms for the use of specialized machinery and equipment issued by the competent authority.

b) For expenditures on medicines, intravenous fluids, chemicals, and medical supplies used in the examination and treatment process (excluding the procurement of machinery and equipment; automobiles and other means of transport as stipulated in Section a, Point 2.2, Clause 2 of this Article):

The State Treasury shall, based on the payment request from the budget spending unit and the terms stipulated in the contract, verify the total amount of the invoices listed on the Schedule of Completed Work Value (using Form No. 08a enclosed with Appendix II of Decree No. 11/2020/ND-CP) to ensure it does not exceed the contract value. The budget spending unit shall, based on the Acceptance Certificate, prepare the Schedule of Completed Work Value, where the invoice number and date are listed in the work description column (column No. 2), and the corresponding amount for each invoice is listed in the total amount column (column No. 6). The budget spending unit is responsible for the quantity, quality, unit price, and type of medicines, intravenous fluids, chemicals, and medical supplies used in the examination and treatment process for which payment is requested, ensuring compliance with the Contract; the Framework Agreement (in cases where procurement must be carried out through centralized method); and the Acceptance Certificate between the budget spending unit and the goods and services provider.

2.3. For recurring expenditure to implement policies and preferential regimes for people with meritorious services to the revolution, their relatives, and people directly participating in the resistance war managed by the Labor - Invalids and Social Affairs sector, and for social assistance for social protection beneficiaries:

a) For subsidies and allowances for people with meritorious services to the revolution and people directly participating in the resistance war managed by the Labor - Invalids and Social Affairs sector, and for social assistance for social protection beneficiaries:

- In cases where the budget spending unit directly makes payments to beneficiaries:

+ In cases where payments to beneficiaries are made in cash:

Each month, the budget spending unit shall prepare a Budget Withdrawal Request (advance) and submit it to the State Treasury. The State Treasury shall make the advance settlement based on the unit's request.

After making payments to beneficiaries, the budget spending unit shall prepare a Advance Settlement Request Form and a List of Payment/Advance Details to request settlement of the advance with the State Treasury. The State Treasury shall, based on the Advance Settlement Request Form and the List of Payment/Advance Details submitted by the unit, conduct verification and payment as stipulated in Clause 1 of this Article and in accordance with the spending limits specified in Decree No. 20/2021/ND-CP dated March 15, 2021, of the Government on social assistance policies for social protection beneficiaries (Decree No. 20/2021/ND-CP) and Circular No. 76/2021/TT-BTC dated September 15, 2021, of the Ministry of Finance, guiding Clause 1 and Clause 2, Article 31 of Decree No. 20/2021/ND-CP (Circular No. 76/2021/TT-BTC); and Circular No. 44/2022/TT-BTC dated July 21, 2022, of the Ministry of Finance on the management and use of recurring expenditure to implement policies and preferential regimes for people with meritorious services to the revolution, their relatives, and people directly participating in the resistance war managed by the Labor - Invalids and Social Affairs sector (Circular No. 44/2022/TT-BTC).

The budget spending unit is responsible for managing the funds and ensuring timely payment in accordance with regulations and to the correct beneficiaries.

+ In cases where payments to beneficiaries are made via bank transfer:

The State Treasury shall verify the money transfer voucher; the List of Payment/Advance Details (if the money transfer voucher of the budget spending unit does not fully reflect the expenditure description, quantity, spending limits, and actual unit prices for expenditures with spending limits stipulated in legal documents); and the Payment List for Beneficiaries as stipulated in Clause 1 of this Article and in accordance with the spending limits specified in Decree No. 20/2021/ND-CP , Circular No. 76/2021/TT-BTC, and Circular No. 44/2022/TT-BTC.

- In cases where payments are made through a payment service provider:

+ Each month, the budget spending unit shall prepare a Budget Withdrawal Request (advance); a List of Payment/Advance Vouchers; and the contract between the budget spending unit and the payment service provider and submit them to the State Treasury (the contract is submitted for the first time and then resubmitted when there are additions or adjustments). The State Treasury shall conduct verification as stipulated in Clause 1 of this Article and in accordance with the spending limits specified in Decree No. 20/2021/ND-CP , Circular No. 76/2021/TT-BTC, and Circular No. 44/2022/TT-BTC; and make an advance settlement from the budget spending unit's budget account to the payment service provider's account in accordance with the service contract between the two parties.

+ If the payment service provider holds a deposit account at the State Treasury, when withdrawing funds from this account to make payments to beneficiaries: the State Treasury shall verify the legality and validity of the Payment Order within the deposit account balance.

Each month, the budget spending unit is responsible for settling with the payment service provider for the amount advanced at the State Treasury, and submitting to the State Treasury a Advance Settlement Request Form, a List of Payment/Advance Details, and a List of Expenditures Paid to Beneficiaries (Form No. 10 enclosed with Appendix II of Decree No. 11/2020/ND-CP) (for social protection beneficiaries, the budget spending unit shall change the name of the form to: List of Expenditures Paid to Social Protection Beneficiaries) for the State Treasury to verify and settle the advance settlement in accordance with the spending limits specified in Circular No. 44/2022/TT-BTC and Circular No. 76/2021/TT-BTC.

+ The payment service provider is responsible for managing the funds and ensuring full payment of subsidies and allowances to beneficiaries within the stipulated timeframe, and is liable for any lost or misappropriated funds.

b) For support expenditures for projects to renovate, repair, upgrade, and maintain martyr memorial constructions; and facilities for nurturing, caring for, and receiving people with meritorious services to the revolution as stipulated in Circular No. 44/2022/TT-BTC:

The State Treasury shall, based on the allocation decision (capital support) of the competent authority according to local decentralization and the Budget Withdrawal Request of the Labor - Invalids and Social Affairs agency (or the agency assigned the budget by the Department of Labor - Invalids and Social Affairs), transfer funds to the deposit accounts of the project owner held at the State Treasury. When disbursing from the deposit accounts, the State Treasury shall conduct verification as regulated.

2.4. For budgets allocated for tasks, orders, and bidding to provide public services using state budget funds from recurring expenditure sources:

a) For task-assigned budgets:

The State Treasury shall rely on the estimate allocated by competent authorities, the decision of the superior authority assigning the task of providing public services using state budget funds to the public sector entity, and the acceptance document of the assigned task between the superior authority and the public sector entity for control purposes. The following should be noted:

- The assigned task must fall within the list of public services using state budget funds for assigned tasks, orders, or bidding (according to Table 1 of Appendix I enclosed with Decree No. 32/2019/ND-CP) or the decision of the competent authority on the list of public services using state budget funds implemented through task assignment.

- Task-assigned budgets are controlled in the same way as non-autonomous recurring expenditure budgets as prescribed in Point a, Clause 5.1, Article 5 of this Circular and regulations on advance settlements, payments, and acceptance of assigned tasks in the decision of the superior authority assigning the task of providing public services using state budget funds to public sector entities.

b) For budgets ordered for subordinate public sector entities:

- The State Treasury shall carry out controls to ensure that the products and services ordered are included in the list of public services using state budget funds for assigned tasks, orders, or bidding and the list of public utility products and services ordered or bid (according to Appendix I and Appendix II enclosed with Decree No. 32/2019/ND-CP) or the decision of the competent authority on the list of public services using state budget funds implemented through ordering; and that there are unit prices and public service prices issued by competent authorities as a basis for ordering.

- Based on the payment method specified in the decision of the superior authority ordering subordinate public sector entities to provide public services using state budget funds according to Form No. 1 enclosed with Decree No. 32/2019/ND-CP (Order Decision); the State Treasury shall make an advance settlement to the deposit account of the public sector entity held at the State Treasury according to the advance amount specified in the Order Decision. When disbursing from the deposit account of the public sector entity, the State Treasury shall carry out controls in accordance with internal spending regulations and comply with the decision on autonomy delegation of the competent authority; and spending limits as prescribed in legal documents.

When settling advance settlements, the State Treasury shall rely on the regulations on payment and acceptance in the Order Decision and the order acceptance minutes between the superior authority and the public sector entity (according to Form No. 2 enclosed with Decree No. 32/2019/ND-CP) to control in accordance with the unit prices and order prices specified in legal documents. If the entity has made an advance settlement exceeding the quantity or volume of the accepted ordered public products and services, the entity must recover the excess amount by direct refund to the State Budget.

c) For budgets for contracts for orders, and bidding with other public service providers; manufacturers and suppliers of public utility products and services, the State Treasury shall control the following:

- The products and services ordered are included in the list of public services using state budget funds for assigned tasks, orders, or bidding and the list of public utility products and services ordered or bid (according to Appendix I and Appendix II enclosed with Decree No. 32/2019/ND-CP) or the decision of the competent authority on issuance of the list of public services using state budget funds implemented through ordering;

- The State Treasury shall rely on the provisions of the signed contract between the ordering entity and the other public service provider; manufacturer and supplier of public utility products and services (according to Form No. 3 enclosed with Decree No. 32/2019/ND-CP) and the minutes of acceptance and contract liquidation (according to Form No. 4 enclosed with Decree No. 32/2019/ND-CP) to control in accordance with the unit prices, order prices, subsidy levels, and selling prices specified in legal documents.

2.5. For expenditures on national target programs using public service funds:

The State Treasury shall rely on the expenditure control documents as prescribed in Clause 5, Article 7 of Decree No. 11/2020/ND-CP to ensure control in accordance with Clause 1 of this Article and the spending limits specified in Circular No. 55/2023/TT-BTC dated August 15, 2023, of the Ministry of Finance on the management, use, and settlement of public service funds from state budget funds for the implementation of national target programs in the 2021-2025 period.

2.6. For expenditures that budget spending units authorize the State Treasury to automatically pay on a periodic basis to certain service providers or units authorized by service providers to collect on their behalf (such as electricity, water, telecommunications):

The State Treasury will rely on the payment authorization document from the budget spending unit and the balance of the unit's estimate account and deposit accounts to automatically make recurring payments to the service provider (electricity/water/telecommunications). These payments will be made according to the List of amounts payable by the budget spending unit, which is prepared by the service providers or their authorized collection agents and sent to the State Treasury. After making the payment, the State Treasury will send the unit a debit advice to confirm the payment.

2.7. For expenditures on training and developing human resources overseas using the state budget:

Budget spending units will prepare a Budget Withdrawal Slip in foreign currency based on the total amount in the list of training funds transferred to overseas students for each country/school and each type of foreign currency. This will be sent to the State Treasury along with the documents specified in Article 7 of Decree No. 11/2020/ND-CP. The list of training funds transferred to overseas students must include the following: overseas student's full name; name of country where the overseas student is studying; payment description; amount in foreign currency for each overseas student; beneficiary's account name (name of the foreign training institution or individual beneficiary); beneficiary's account number; Swift code of the beneficiary's bank or the full name and address of the beneficiary's bank; intermediary bank (if any); bank transfer fees; other (if any).

Budget spending units are responsible for the legality, validity, and accuracy of the information in the list of training funds transferred to overseas students and the documents sent to the State Treasury as required.

The State Treasury will rely on the allocated estimate, the documents submitted by the unit, and the provisions of Joint Circular No. 144/2007/TTLT-BTC-BGDDT-BNG dated December 5, 2007, of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs on guidelines for the regime, allocation, and management of funds for training Vietnamese students overseas using state budget funds (Joint Circular No. 144/2007/TTLT-BTC-BGDDT-BNG); Joint Circular No. 206/2010/TTLT-BTC-BGDDT-BNG dated December 15, 2010, of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs on amendments to Joint Circular No. 144/2007/TTLT-BTC-BGDDT-BNG. This information will be used to control and carry out procedures to request the bank to transfer money from the State Treasury's payment account to each student.

2.8. For expenditures on science and technology tasks using the state budget:

The State Treasury will rely on the documents as prescribed in Decree No. 11/2020/ND-CP and the regulations on control and payment in: Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015, of the Ministry of Science and Technology and the Ministry of Finance regulating fixed allowances for science and technology tasks using the state budget; Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, of the Ministry of Science and Technology and the Ministry of Finance guiding the spending limits for formulating, allocating estimates, and settling expenditures for science and technology tasks using the state budget; Circular No. 03/2023/TT-BTC dated January 10, 2023, of the Ministry of Finance regulating the formulation of estimates, management, use, and settlement of state budget funds for science and technology tasks.

2.9. For expenditures for outbound delegations:

The State Treasury will rely on the documents specified in Article 7 of Decree No. 11/2020/ND-CP and the standards and norms stipulated in Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance regulating the regime for business trip allowances for officials on short-term business trips overseas funded by the state budget to control and make payments to units.

3. For expenditures from deposit accounts at the State Treasury:

The State Treasury will rely on the source of funds and the payment description to control and make payments from the deposit accounts of budget spending units:

3.1. The State Treasury will control and make payments from deposit accounts for the following sources of funds:

a) Funds originating from the state budget as regulated:

The State Treasury will control and make payments according to the provisions in Clause 1 and Clause 2 of this Article and the following: Circular No. 55/2017/TT-BTC dated May 19, 2017, of the Ministry of Finance on elaboration of the management and use of state budget funds for certain activities in the fields of security, order, and social safety; Circular No. 369/2017/TT-BTC dated April 11, 2017, of the Ministry of Finance on guidelines for the allocation of recurrent budget from the state budget for national defense expenditures of the Ministry of National Defense; Circular No. 1539/2017/TT-BTC dated December 29, 2017, of the Ministry of Finance on elaboration of the management and use of state budget funds for agencies of the Communist Party of Vietnam (for the fields of security, order, and social safety, national defense expenditures of the Ministry of National Defense, and agencies of the Communist Party of Vietnam).

b) Funds originating from fees retained by the unit as prescribed by law on fees and charges:

The State Treasury will control and make payments according to the provisions in Clause 1 and Clause 2 of this Article and control the expenditure details to comply with Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government on elaboration of and guidelines for the Law on Fees and Charges (Decree No. 120/2016/ND-CP); Decree No. 82/2023/ND-CP dated November 28, 2023, of the Government on amendments to Decree No. 120/2016/ND-CP and regulations of the Ministry of Finance on guidelines for the collection, payment, management, and use of each type of fee.

c) Funds originating from revenues from medical examination and treatment services, preventive health services, and tuition fees at the price levels prescribed by competent regulatory agencies for partially self-funded public sector entities (Group 3 entities) and public sector entities fully funded by the State (Group 4 entities):

The State Treasury shall conduct control and payment in accordance with Clause 1 and Clause 2 of this Article.

d) Funds originating from saved funds and funds deducted for regulatory agencies:

The State Treasury will control and make payments according to the provisions in Clause 1 and Clause 2 of this Article, the unit's internal spending regulations, and the expenditures allowed from the funds as prescribed in Joint Circular No. 71/2014/TTLT-BTC-BNV and relevant current legal regulations.

dd) Deposits originating from other legal revenues as prescribed by law for regulatory agencies that exercise autonomy and self-accountability in the use of personnel quotas and administrative management budget:

The State Treasury shall conduct control and payment in accordance with Clause 1 and Clause 2 of this Article.

Specifically for expenditures on verification and approval of the settlement of public investment capital for completed projects: Implementation shall comply with the provisions in Clause 2, Article 46 of Decree No. 99/2021/ND-CP dated November 11, 2021, of the Government on the management, payment, and settlement of projects using public investment capital.

3.2. For deposits originating from sources not specified in Point a, Clause 3 of this Article, the State Treasury shall verify the legality and validity of the Payment Order within the balance of the deposit account.

4. For public sector entities exercising autonomy and self-accountability as prescribed in Decree No. 60/2021/ND-CP:

4.1. Financial resources of public sector entities shall have accounts opened at the State Treasury for control and payment in accordance with the provisions of Clause 2 and Clause 3, Article 23 of Decree No. 60/2021/ND-CP .

The State Treasury shall carry out control and payment in accordance with the provisions of Clause 1, Clause 2, and Point 3.1, Clause 3 of this Article, with the following notes:

a) For recurring expenditure funds granted under autonomy: Control must comply with internal spending regulations and the decision on autonomy delegation issued by the competent authority; along with regimes, standards, and spending limits set by the regulatory authorities, in specific:

- Public sector entities that are self-funded for both recurring expenditure and investment (Group 1 entities) and public sector entities that are self-funded for recurring expenditure (Group 2 entities): Shall comply with the provisions of Article 12 of Decree No. 60/2021/ND-CP .

- Partially self-funded public sector entities (Group 3 entities): Shall comply with the provisions of Article 16 of Decree No. 60/2021/ND-CP .

- Public sector entities fully funded by the State (Group 4 entities): Shall comply with the provisions of Article 20 of Decree No. 60/2021/ND-CP .

b) For recurring expenditure funds not granted under autonomy: The State Treasury shall control to ensure compliance with the standards and norms prescribed in current legal documents for each funding source as prescribed in Article 13, Article 17, Article 21 of Decree No. 60/2021/ND-CP and Clause 5, Article 11 of Circular No. 56/2022/TT-BTC.

4.2. For financial resources of public sector entities holding accounts at commercial banks as prescribed in Clauses 1 and 4, Article 23 of Decree No. 60/2021/ND-CP , if a public sector entity requests to open a deposit account at the State Treasury, the State Treasury shall not control spending but shall make payments based on the entity’s request. The public sector entity is responsible for managing, utilizing, and spending funds in accordance with legal regulations.

4.3. For the distribution of financial results within the year:

- Public sector entities submit a Budget Withdrawal Slip or a Payment Order to request the State Treasury to allocate or temporarily allocate funds as stipulated in Article 10 of Circular No. 56/2022/TT-BTC. Based on the public sector entity’s request, the State Treasury will allocate the funds and transfer them to either a commercial bank deposit account or a State Treasury deposit account, as requested by the entity. The State Treasury shall not control the use of these funds. The public sector entity is responsible for managing, utilizing, and spending funds in accordance with legal regulations.

For Group 4 public sector entities, regarding expenditures from saved funds, the State Treasury will control the expenditures according to the entity’s internal spending regulations and in compliance with Article 22 of Decree No. 60/2021/ND-CP and Clause 3, Article 10 of Circular No. 56/2022/TT-BTC.

5. For regulatory agencies:

5.1. For regulatory agencies that operate under autonomy and are self-accountable in accordance with Decree No. 130/2005/ND-CP, dated October 17, 2005, on autonomy and self-accountability regarding use of personnel quotas and administrative expenses for regulatory agencies, and Decree No. 117/2013/ND-CP, dated October 7, 2013 on amendments to Decree No. 130/2005/ND-CP:

a) For funding for administrative management expenditures according to the state budget estimates allocated by competent authorities: The State Treasury shall control and make payments as stipulated in Clauses 1, 2, and 3.1, Clause 3 of this Article, strictly adhering to the entity’s internal spending regulations, as well as the standards and spending limits set by the competent authority, with particular attention to the following:

- For State Budget allocations intended for autonomous operations:

+ The State Treasury shall control the funds allocated for autonomous operations as specified in Clauses 5 and 6, Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

+ Recurring expenditure funds retained by the entity from revenue sources as per the Law on Fees and Charges (if applicable):

Based on the expenditure estimates from fee revenue approved by competent authorities, and the State Budget standards and spending limits set by the competent authority, the State Treasury shall control and make payments for the entity following the expenditure categories specified in Decree No. 120/2016/ND-CP .

- For State Budget allocations not used for autonomous operations: The State Treasury shall control expenditure details as stipulated in Article 4 of Joint Circular No. 71/2014/TTLT-BTC-BNV and the applicable standards and spending limits outlined in the current legal documents.

b) Controlling the use of saved funds during the year:

- The State Treasury controls the use of saved funds according to the provisions specified in point b, Clause 7, Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

- For additional income, welfare expenditures, and bonuses from saved funds, the State Treasury controls these in accordance with Clause 3, Article 5 of Joint Circular No. 71/2014/TTLT-BTC-BNV.

- Any unused saved funds at the end of the year will be transferred to the Income stabilization reserve fund, as stipulated in point b, Clause 7, Article 3 of Joint Circular No. 71/2014/TTLT-BTC-BNV. For the Income stabilization reserve fund: The budget spending unit submits a Budget Withdrawal Slip or a Payment Order to request the State Treasury to allocate the reserve fund for income stabilization. The State Treasury will allocate the funds and transfer them to the unit’s reserve fund deposit account. The State Treasury shall control the use of the reserve fund according to point 3.1, Clause 3 of this Article.

5.2. For regulatory agencies operating under a special financial mechanism as prescribed by legal documents:

The State Treasury controls and processes payments according to Clauses 1, 2, and point 3.1, Clause 3 of this Article and the regulations on the management of operational funds, as well as the use of saved funds during the year, specified in legal documents related to the special financial mechanism for that particular regulatory agency.

6. For expenditures made through the payment order method:

The State Treasury follows the provisions of Article 19 of Circular No. 342/2016/TT-BTC, dated December 30, 2016, of the Ministry of Finance on elaboration of and guidelines for Decree No. 163/2016/ND-CP , dated December 21, 2016 on elaboration of the Law on State Budget.

Article 6. Advances and settlement of advances

1. Advances apply to State Budget expenditures by budget spending units that do not yet meet the conditions for direct payment from the State Treasury.

2. Description of the advance: As stipulated in the contract (for cases involving a contract) and as requested by the budget spending unit (for cases without a contract or where the contract value does not exceed 50 million VND).

3. Advance amount:

3.1. For expenditures with a contract value over 50 million VND, the advance amount is based on the terms of the signed contract between the budget spending unit and the goods or service provider. The budget spending unit may request one or multiple advances for a contract, but the total advance must not exceed 50% of the contract value at the time of signing and must not exceed the annual budget estimate approved by the competent authority for that expenditure, except in the following cases:

a) For imported goods and specialized equipment that the budget spending unit must import directly from abroad (or through an authorized importer), a letter of credit (L/C) must be opened at a bank and the supplier contract requires a larger advance, but the advance must not exceed the annual budget estimate approved by the competent authority for that expenditure.

b) For other special cases with specific guidance from a competent government authority, the advance shall be made within the allocated budget estimate, according to the signed contract between the budget spending unit and the supplier, and based on the decision of the competent authority.

3.2. For expenditures without a contract or for contract values not exceeding 50 million VND: the advance amount is based on the request of the budget spending unit and within the allocated budget estimate. The budget spending unit is responsible for ensuring that the requested advance complies with regulations.

4. Advance settlement: The budget spending unit must settle the advance with the State Treasury where the transaction is conducted, as follows:

4.1. For expenditures without a contract or expenditures that do not require the contract to be submitted to the State Treasury, the budget spending unit must settle the advance with the State Treasury no later than the last day of the month following the month of the advance (except for expenditures for allowances and benefits as regulated in Circular No. 44/2022/TT-BTC and Circular No. 76/2021/TT-BTC).

4.2. For expenditures requiring the contract to be submitted to the State Treasury (for contracts valued over 50 million VND), the budget spending unit must begin settling the advance from the first payment for the completed portion of the contract. The amount of each advance settlement is determined by the agreement between the budget spending unit and the goods or service provider and is specified in the contract, ensuring that the total advance is fully settled when the total payment (including both the advance and payments for completed portions) reaches 80% of the contract value.

4.3. When settling an advance, the budget spending unit is responsible for submitting the Advance Settlement Request Form to the State Treasury; the List of Payment/Advance Details (for expenditures without a contract or expenditures with a contract valued at no more than 50 million VND); and relevant documents and corresponding records as required for the State Treasury to verify and process the payment (except for documents already submitted during the advance process).

a) If the conditions are met, the State Treasury will process the advance settlement for the budget spending unit, in specific:

- If the requested settlement amount is greater than the amount advanced: Based on the unit’s Advance Settlement Request Form (which has been verified and accepted by the State Treasury for payment), the State Treasury will transfer the amount from the advance to settlement (the amount already advanced). The unit will also issue an additional Budget Withdrawal Slip/Payment Order to the State Treasury to settle the difference between the amount approved by the State Treasury and the amount advanced.

- If the requested settlement amount is less than the amount advanced: Based on the unit’s Advance Settlement Request Form (which has been verified and accepted by the State Treasury for payment), the State Treasury will transfer the amount from the advance to settlement (based on the amount the State Treasury has approved for advance settlement), and the difference will be tracked for recovery or applied to the next payment.

- If the requested settlement amount equals the amount advanced: Based on the unit’s Advance Settlement Request Form (which has been verified and accepted by the State Treasury for payment), the State Treasury will transfer the amount from the advance to settlement (based on the amount the State Treasury has approved for advance settlement).

b) All advances (whether in cash or via bank transfer) for expenditures within the State Budget estimate that have not been fully documented or settled by the end of the financial adjustment period will be handled in accordance with Article 42 of Decree No. 163/2016/ND-CP and Article 26 of Circular No. 342/2016/TT-BTC.

5. Advance guarantee:

For contracts with provisions on advance guarantees in the contract terms:

5.1. Before the State Treasury processes an advance for the budget spending unit to fund a contractor or supplier, the budget spending unit must submit a valid advance guarantee from the contractor or supplier to the State Treasury, with a value not less than the advance amount.

5.2. The value of the advance guarantee will be reduced in proportion to the amount of the advance recovered through each payment between the budget spending unit and the contractor or supplier. The budget spending unit is responsible for ensuring that the value of the contractor or supplier's advance guarantee is not less than the remaining advance balance.

5.3. The validity of the advance guarantee must be extended until the budget spending unit has fully settled the advance and must be specifically stipulated in both the contract and the advance guarantee document. If the advance guarantee expires before the full settlement of the advance, the budget spending unit is responsible for extending the guarantee and submitting the extension to the State Treasury as a basis for expenditure control in accordance with regulations. The budget spending unit is responsible for monitoring the validity period of the advance guarantee.

Chapter III

RESPONSIBILITIES AND AUTHORITIES OF THE FINANCIAL AGENCIES, THE STATE TREASURY, AND BUDGET SPENDING UNITS

Article 7. Responsibilities and authorities of the Ministry of Finance, Province-level Departments of Finance, and District-level Divisions of Finance and Planning (hereinafter referred to as financial agencies)

1. Ensure the balance of State Budget funds at all levels to meet the expenditure needs of the State Budget in accordance with the Law on State Budget, Decree No. 163/2016/ND-CP , and related guiding documents. In cases where the balance of budget funds at any level is insufficient to meet expenditure needs, financial agencies are authorized to request (in writing) the State Treasury to temporarily suspend payments for certain procurement and repair expenditures according to specific tasks, in order to ensure the balance of State Budget funds, without affecting the execution of key tasks assigned to the units.

2. Inspect and supervise the spending and use of the budget by budget spending units. If any expenditures are found to exceed the allowed budget, are not in compliance with the applicable regulations, or if the unit fails to adhere to reporting requirements, the financial agencies have the authority to request the State Treasury to temporarily suspend payments.

3. Be responsible for inputting budget expenditure estimates into the Treasury and Budget Management Information System (hereinafter referred to as TABMIS) and approving TABMIS according to the guidelines for State Budget management under the TABMIS system.

4. For expenditures decided by the financial agencies in the form of a "payment order": The financial agencies are responsible for conducting checks and controls in accordance with the provisions of Article 19 of Circular No. 342/2016/TT-BTC.

Article 8. Responsibilities and authorities of the State Treasury

1. Comply with the provisions of Clause 3, Article 15 of Decree No. 11/2020/ND-CP. In cases of force majeure due to information technology system failures or other objective causes, the time limit for administrative procedures may be extended, but the final time frame for resolving administrative procedures must be clearly communicated to the unit.

2. Coordinate with financial agencies and competent government authorities in inspecting the use of the budget; confirm the actual expenditures, advances, and remaining funds at the end of the fiscal year for budget spending units with accounts at the State Treasury.

3. Carry out the control and payment in accordance with the provisions of Articles 2 and 5 of this Circular. If the conditions are not met, the State Treasury will refuse payment and send a written Notice to the unit (using Form No. 02 enclosed with this Circular) and will be responsible for its decision. The State Treasury is not responsible for expenditure vouchers and accompanying documents that are not part of the administrative procedures submitted to the State Treasury as specified in Government Decrees.

4. The State Treasury is responsible for temporarily suspending payments upon the written request of the financial agency in the cases specified in Clause 2, Article 7 of this Circular.

5. Regularly remind budget spending units to comply with regulations on advances and the recovery of advances once overdue advances are identified, as stipulated in Article 6 of this Circular.

6. Organize the control and payment processes according to business procedures, ensuring timely, complete, and convenient payments for budget spending units, while simplifying administrative procedures and ensuring the strict management of State Budget funds.

Article 9. Responsibilities and authorities of budget spending units

1. Comply fully with the provisions of the Law on State Budget, the Law on Public Investment, the Law on Bidding, the Law on Construction, and other relevant legal regulations in the management and use of State Budget funds, as stipulated in Article 17 of Decree No. 11/2020/ND-CP .

2. The budget spending unit is responsible for the accuracy and legality, in accordance with legal regulations, of money transfer vouchers and the associated documents submitted to the State Treasury as part of administrative procedures under Government Decrees. Additionally, the unit is responsible for the acceptance of the purchased goods or services as per legal regulations.

3. For money transfer vouchers and forms issued as part of administrative procedures under Government Decrees, the budget spending unit is responsible for ensuring the details and totals match correctly. For expenditures listed in the Payment List for Beneficiaries, the unit is responsible for the accuracy of key information: beneficiary names, bank account details, and determining the net amount received by each beneficiary after deducting mandatory withholdings from salaries, ensuring the correct salaries, allowances, and deductions as per regulations.

4. Regarding procurement:

4.1. In cases where centralized procurement is not applied, the budget spending unit is responsible for the quality, quantity, type, and unit price of the purchased goods, ensuring compliance with the standards and limits set out in legal documents, and regulations on the use of specialized machinery and equipment issued by competent authorities (for machinery, equipment, and specialized vehicles).

4.2. For assets or goods on the centralized procurement list, the centralized procurement unit and the asset-using unit must ensure compliance with the list, procedures, and regulations on procurement under the law. They are responsible for the quality, quantity, type, and unit price of the purchased goods, ensuring they meet the standards and limits set out in legal documents and regulations on the use of specialized machinery and equipment issued by competent authorities (for machinery, equipment, and specialized vehicles). They must also ensure that procurement contracts align with framework agreements (in cases of centralized procurement under a framework agreement).

5. For funds allocated through task assignment, order placement, or bidding to provide public products and services using the State Budget, the budget spending unit must comply with Decree No. 32/2019/ND-CP and other applicable legal regulations.

6. The budget spending unit is responsible for ensuring the legality, completeness, accuracy, and honesty of electronic documents, vouchers, and digital signatures in expenditure control records submitted to the State Treasury via the State Treasury’s online public service portal, in accordance with the Law on Electronic Transactions and other current legal regulations.

Chapter IV

IMPLEMENTATION

Article 10. Entry in force

1. This Circular comes into force as of May 1, 2024.

2. During implementation, if any legal documents referenced in this Circular are amended, supplemented, or replaced by new documents, the amendments, supplements, or replacements shall apply.

3. This Circular replaces Circular No. 62/2020/TT-BTC dated June 22, 2020, of the Ministry of Finance, which provided guidelines on controlling and processing recurring expenditures from the State Budget through the State Treasury.

Article 11. Implementation

Ministries, ministerial-level agencies, Governmental agencies, other central agencies, and Province-level People’s Committees, and the State Treasury are responsible for guiding their subordinate units and agencies in the implementation of this Circular. In case of arising issues, agencies, units, organizations, and individuals are requested to promptly report them to the Ministry of Finance for consideration and coordination in resolving them./.

Form No. 01

NOTICE

Regarding the results of expenditure control following the “post-payment verification”

After conducting a verification, the State Treasury of ………… would like to inform the results of expenditure control as follows:

The State Treasury of ……….. has processed the payment of (amount in words) for the expenditure ………. on voucher number …….. dated …... month …... year ……. following the "post-payment verification" method. After post-payment verification, the State Treasury of …………. discovered that the expenditure did not comply with the regulations. The State Treasury of … requests:

□ To deduct the payment amount in the next immediate payment, amount: ………. (amount in words …………..).

Reason: .........................................................................................................................

□ To recover and return the amount to the State Budget, amount: ……. (amount in words …………..).

Reason: .........................................................................................................................

The State Treasury of ………………… hereby informs the unit for appropriate handling./.

Form No. 02

NOTICE

Regarding the refusal of payment

After conducting expenditure control, the State Treasury would like to inform the results as follows:

The State Treasury refuses to process the expenditure ………………. on voucher number ……. dated …... month …... year …...

Amount: .......................................................................................................................

Amount in words: .......................................................................................................

Reason:

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

...................................................................................................................................

The State Treasury of …………… hereby informs the unit for appropriate handling./.

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