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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
17/2024/TT-BTC
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Hanoi,
March 14, 2024
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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;
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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.
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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:
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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.
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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.
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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.
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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:
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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:
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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.
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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.
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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:
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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.
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- 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.
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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).
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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.
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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:
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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.
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- 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.
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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).
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- 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.
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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.
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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).
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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
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PP.
MINISTER
DEPUTY MINISTER
Bui Van Khang
Form
No. 01
STATE
TREASURY
STATE TREASURY OF …
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.
/TB-KB…
[Location]……………,
[date]………………..
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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./.
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DIRECTOR
(Signature, full name and seal)
Form
No. 02
STATE
TREASURY
STATE TREASURY OF …
-------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.
/TB-KB…
[Location]……………,
[date]………………..
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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:
...................................................................................................................................
...................................................................................................................................
...................................................................................................................................
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...................................................................................................................................
...................................................................................................................................
...................................................................................................................................
The State Treasury of …………… hereby
informs the unit for appropriate handling./.
DIRECTOR
(Signature, full name and seal)