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THE PRIME MINISTER OF
GOVERNMENT
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SOCIALIST REPUBLIC OF
VIET NAM
Independence - Freedom – Happiness
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No. 225/1998/QD-TTg
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Hanoi, November 20,
1998
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DECISION
PROMULGATING THE REGULATION ON FINANCIAL PUBLICITY BY
DIFFERENT STATE BUDGET LEVELS, BUDGET DRAFTING UNITS, STATE ENTERPRISES AND
FUNDS WITH REVENUE SOURCES FROM PEOPLE’S CONTRIBUTIONS
THE PRIME MINISTER
Pursuant to the Law on Organization of the
Government of September 30, 1992;
Pursuant to the Ordinance on the Practice of Thrift and Combat against
Wastefulness of February 26, 1998;
To facilitate the inspection and supervision by agencies, mass organizations,
social organizations and people over the management and use of State’s capital
and properties as well as people’s contributions; to achieve justice in income
distribution, thus contributing to the implementation of the policy on
practicing thrift and combating wastefulness, detecting and promptly preventing
acts of violation of the finance-management regime, creating conditions for the
right evaluation of the results of financial activities of organizations,
agencies and units;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- To issue
together with this Decision the Regulation on financial publicity by different
State budget levels, budget drafting units, State enterprises and funds with
revenue sources from people’s contributions.
Article 2.- This
Decision takes effect 15 days after its signing.
Article 3.- The Minister
of Finance shall have to guide the implementation of this Decision.
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FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Tan Dung
REGULATION
ON FINANCIAL PUBLICITY BY DIFFERENT STATE BUDGET LEVELS, BUDGET DRAFTING UNITS,
STATE ENTERPRISES AND FUNDS WITH REVENUE SOURCES FROM PEOPLE’S CONTRIBUTIONS
(Issued
together with Decision No. 225/1998/QD-TTg of November 20, 1998)
Chapter I
GENERAL PROVISIONS
Article 1.- Purposes
of financial publicity
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Article 2.- Principles
of financial publicity
The financial publicity must ensure the full,
accurate and prompt provision of the publicized financial information, suited
to each information receiver and through forms provided for in this Regulation.
The forwarding of final settlement reports and
financial statements by budget drafting units, State enterprises and funds
shall comply with the current regulations on financial and accounting reporting
regimes.
Article 3.- Objects
and scope of application of financial publicity
1. Different State budget levels, budget
drafting units, State enterprises and funds established with permission from
administrations at all levels under the provisions of law and with revenue
sources from people’s contributions shall all have to effect the financial
publicity in accordance with this Regulation.
2. For armed forces units, Party’s organizations
and units tasked to manage national reserves, the financial publicity shall be
effected as follows:
a/ Revenues and expenditures arising from
regular activities of such agencies and organizations must be made public
internally in accordance with this Regulation.
b/ The following information shall not be made
public:
- Data on properties used exclusively for
defense and security; data on the State budget drafting, allocation and final
settlement for national defense and security;
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Article 4.- Forms of
financial publicity
Depending on the contents and nature of each
type of information and information receivers, the financial publicity may be
effected in the following forms:
1. Reports presented directly at the annual
meetings of agencies and organizations;
2. Distribution of publications;
3. Posting up at agencies’ and organizations’
offices;
4. Written notices.
Chapter II
MAKING PUBLIC THE STATE
BUDGET
Article 5.- Making
public data on the State budget drafting and final settlement, which have been
decided and ratified by the National Assembly; and data on the State budget
drafting and final settlement by the central-level agencies, provinces and
centrally-run cities, which have been assigned and ratified
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1. The annual total State budget estimates,
reports on final settlement of the State budget revenues and expenditures and
sources to make up for budget deficit, which have been decided and ratified by
the National Assembly. Of the said contents, expenditures for the following
fields shall be publicized in detail: investment and development, education and
training, public health, culture and sports and national target programs.
The making public of the above-said information
shall be effected in form of publications distribution.
2. The annual total State budget revenue and
expenditure estimates which have been drafted by the ministries, the
central-level agencies and assigned by the Prime Minister; and the annual
reports on final settlement of State budget revenues and expenditures of these
units, which have been considered and ratified by the Ministry of Finance,
except for data not allowed for publicity as prescribed by law.
The making public of the above-said information
shall be effected in form of distributing publications and sending written
notices to the concerned ministries and central-level agencies.
3. The annual total State budget revenue and
expenditure estimates, which have been drafted by the provinces and
centrally-run cities and assigned by the Prime Minister; the percentages of
divided revenue, additional allocations from the central budget and funds
authorized by the central budget (if any).
The making public of the above-said information
shall be effected in form of distributing publications and sending written notices
to the concerned provinces and centrally-run cities.
Article 6.- Making
public budget estimates and budget final settlement reports by local
administrations of different levels
The presidents of the People’s Committees of
different levels shall make public the following contents:
1. The total local budget estimates and reports
on final settlement of the local budget revenues and expenditures, which have
been decided and ratified by the People’s Council of the same level. The local
budget expenditure estimates shall be detailed in a number of major fields,
including investment and development, education and training, public health,
culture and sports.
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As for the budget estimates and reports on final
settlement of budget revenues and expenditures of communes, wards and
townships, which have been decided and ratified by the People’s Councils, the
presidents of the commune/ward/township People’s Committees shall have to make
public detailed budget revenues and expenditures in each field; the amount of
additional allocations from the higher-level budget (if any), to the entire
population in their respective localities in such forms as posting up at
offices of the commune/ward/township People’s Committees and reporting at the
annual meetings of the commune/ward/township People’s Councils.
2. The total budget estimates and reports on
final settlement of budget revenues and expenditures of agencies and units
attached to the People’s Committees of the level which has assigned and
ratified such estimates and reports.
The making public of the above-said information
shall be effected in form of written notices to concerned agencies and units.
3. The total budget revenue and expenditure
estimates, percentage of divided revenues, additional allocations and total
authorized funds (if any) of the lower-level administrations, which have been
assigned and ratified.
The publicity shall be effected in form of
written notices to the lower-level People’s Committees.
Article 7.- Time of
making public the State budget
After the budget estimates have been assigned
and decided and the budget final settlement reports have been considered and
ratified by the competent levels, the contents stipulated in Articles 5 and 6
of this Regulation must be made public within:
- 60 days, for the form of publications
distribution,
- 30 days, for the form of issuing written
notices,
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- During time when the meeting takes place, for
the form of reporting at the meetings of the People’s Councils of different
levels.
Chapter III
FINANCIAL PUBLICITY BY
STATE BUDGET DRAFTING UNITS
Article 8.- Making
public the State budget allocation and use by State budget drafting units
1. The heads of the drafting units that directly
use money from the State budget shall make public within their units the annual
budget estimates and budget final settlement reports which have been assigned
and ratified. The data on budget estimates and budget final settlement reports
shall be detailed to each revenue and expenditure item, according to the
current State budget contents.
2. The heads of higher-level budget drafting
units shall notify their respective lower-level budget drafting units of the
following contents:
a/ The annual total State budget estimates and
reports on final settlement of State budget revenues and expenditures,
including the reduction or addition to the annual estimates (if any), which
have been assigned to the units and ratified by the competent agencies. Of the
said contents, expenditures on the following shall be detailed: wages, working
travel allowances, conferences, procurement of equipment and working
facilities, repair and renovation of offices, and capital construction.
b/ The total budget estimates, including the
reduction or addition amounts (if any) in the year, and the reports on the
comprehensive final settlement of the annual total budget revenues and
expenditures of the lower-level budget drafting units, which have been assigned
and ratified. Of the above-said contents, expenditures on the following shall
be detailed: wages, working travel allowances, conferences, procurement of
equipment and working facilities; repair and renovation of offices, and capital
construction.
3. The making public of the contents stipulated
in Clauses 1 and 2 of this Article shall be effected in such forms as
distributing publications, sending written notices to the lower-level drafting
units, posting up at the units’ offices, and announcing at conferences of the
units’ employees.
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- 60 days, for the form of publications
distribution,
- 30 days, for the form of issuing written
notices,
- 15 days, for the form of posting up publicly,
- 5 days, for the form of reporting at the
unit’s meetings.
Article 9.- Making
public the collection and use of contributions from organizations and
individuals
Annually, the heads of the budget drafting units
with revenue sources from organizations’ and/or individuals’ contributions
shall have to make public the purposes of the mobilization of contributions,
and the levels and use of such contributions.
The making public of the above-said information
shall be effected in such forms as posting up at the concerned organizations or
agencies offices and reporting thereon directly to the contributors at the
meetings between them and the concerned agencies or organizations.
Chapter IV
FINANCIAL PUBLICITY BY
STATE ENTERPRISES
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The chairmen of the Managing Boards, the general
directors and directors of State enterprises (for enterprises without managing
boards), shall make public the following contents:
1. The capital, property and financial situation
of their enterprises;
2. The business results of their enterprises;
3. The establishment and use of funds in their
enterprises;
4. The income sources and average income of
laborers.
Article 11.- Forms and
time of financial publicity by State enterprises
The making public of the contents stipulated in
Article 10 shall be effected in such forms as distributing publications,
posting up at the enterprises’ offices, announcing at conferences of the
enterprises’ public employees.
The financial publicity shall be effected every
quarter and every year. The time for making financial publicity shall, from the
last day of a quarter or a year, be within:
- 60 days, for the form of distributing
publications,
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- 15 days, for the form of reporting at the
enterprise’s meetings.
Chapter V
FINANCIAL PUBLICITY BY
FUNDS WITH REVENUE SOURCES FROM PEOPLE’S CONTRIBUTIONS
Article 12.- Contents
and forms of financial publicity by funds with revenue sources from people’s
contributions
The account owners or heads of the boards of
management of funds shall make public the following contents:
1. The operation and use purposes of the fund’s
revenue sources;
2. The objects and forms of mobilization;
3. The levels of mobilization;
4. The fund’s operation regulation, conditions,
criteria, rights, interests and obligations of the fund beneficiaries;
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6. The yearly final settlement report, report on
final settlement of each expenditure (if any) and report on the financial
results of the fund.
Article 13.-
Contents of financial publicity by funds using people’s contributions for the construction
of infrastructure projects in communes and townships
In addition to the to be-made-public contents
prescribed in Article 12 of this Regulation, for each infrastructure
construction project that uses people’s contributions, the funds shall also
have to publicize the following:
1. The total cost estimates for each project
according to the ratified investment plan;
2. The project’s investment capital sources, of
which the source being people’s contributions must be detailed;
3. The level of mobilization of contributions
from each object (calculated totally for the whole year and separately for each
project), and the time of mobilization;
4. With regard to capital construction projects
for which biddings must be organized according to the current Regulation on
Bidding, the bidding results must be made public, including: the number of
bidders, the bidding prices, the bid winner(s) and the wining bid prices;
5. The acceptance-after-test results on the
project’s volume and quality as well as the final settlement of the project.
Article 14.- Forms and
time for financial publicity by funds with revenue sources from people’s
contributions
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b/ Time of publicity:
- The directions and purposes of the
establishment of a fund shall be made public during the mobilization of
contributions and supports from organizations and individuals.
- The fund’s plans, levels of mobilization,
beneficiaries’ criteria as well as changes thereto (if any) must be made public
at least 15 days before they are effected.
- The implementation process and results of the
use of the fund must be made public annually and the publicity thereof must be
completed by February 15 of the following year at the latest.
- With regard to the funds that use revenue
sources from people’s contributions for investment in infrastructure
construction projects, in addition to the annual publicity, they shall also
have to publicize the report on final settlement of each project, detailing the
settlement of each project item, within 15 days before the ratification of the
project’s final settlement report.
Article 15.- Answers to
inquiries
1. Organizations and individuals entitled to
receive financial publicity information as stipulated in this Regulation shall
have the right to question units and organizations that organize the publicity
about the contents of the financial publicity.
2. The persons in charge of making financial
publicity under this Regulation shall have to answer all questions concerning
the contents of the financial publicity.
3. Answers must be given to the inquirers within
5 days after the inquiries are received. In cases where the inquiries involve
complicated matters that take time to prepare for the answers, the time of
reply may be delayed but must not exceed 20 days after the inquiries are
received.
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FOR THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Tan Dung