The Circular prescribes that State Treasury affiliates must review and collate 12 months’ data (from January 1, 2018 to end of December 31, 2018).
During the period of revision of all-level financial finalization reports (from January 1, 2019 to end of January 31, 2019), the following activities must be performed:
- Making accounting entries for state budget revenues and expenditures arising by December 31, 2018 at the latest if evidencing documents on these revenues and expenditures are in circulation;
- Making accounting entries for advanced payments of compensation, support and resettlement funds;
- Making accounting entries for state budget expenditures on advances of which prescribed procedures for payment have been fully implemented;
- Making accounting entries for accounts of collection and spending of non-refundable aid funds according to collection and spending orders of financial bodies;
- Making accounting entries for collection and spending of funds derived from ODA and preferential loans from foreign sponsors upon the request of project developers;
- Collating and correcting any error arising during the bookkeeping process.
For more details, please read the Official Dispatch No. 15861/BTC-KBNN dated December 19, 2018.
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