Storage of documents and records of state budget expenditures at the provincial State Treasury in Vietnam
Please advise: What are current legal regulations on storing documents and records of state budget expenditures at the provincial State Treasury in Vietnam? Hope to receive a response soon.
In Article 12 of the Regulations issued with Decision 3519/QD-KBNN in 2020, there are regulations on archiving documents and records, as follows:
Storage of documents and records for direct transaction unit documents at the State Treasury in Vietnam
The storage of records and documents is carried out in accordance with the provisions of Decision No. 858/QD-KBNN dated October 15, 2014 of the General Director of the State Treasury on promulgating the Regulations on preservation, storage and destruction of accounting documents of the State Treasury system under the conditions of operating the TABMIS system.
- Regarding records and expense documents: Every day, teller prints a list of documents S2-06/KB/TABMIS according to each employee code, accompanied by records and expense control documents according to each employee code of each subsystem. During the day, if there are documents and records related to estimates and expenditure commitments, print List of documents S2-06/KB/TABMIS of the BA and PO subsystems and save them with the date's documents and records.
- For documents sent for the first time (for regular expenses), documents sent each time, confirmation table of deposit account balance at the State Treasury, budget estimate comparison table at the state treasury, status comparison table Fund usage model at the State Treasury, archived according to regulations in Decision No. 858/QD-KBNN.
Particularly for investment expenditure: The storage of project documents is as prescribed in Decision No. 5657/QD-KBNN dated December 28, 2016 of the General Director of the State Treasury, which notes:
- Request for payment of investment capital:
+ For projects using state budget capital (including Government bond capital), the transaction unit prepares 02 copies (01 copy of the project dossier and 01 copy of documents returned to the transaction unit).
+ For projects using official development assistance (ODA) capital and concessional loans from foreign sponsors, the transaction unit shall prepare 03 copies (01 copy of the project dossier and 02 copies of the project file). Documents returned to the trading unit for the trading unit to save 01 copy and 01 copy to send to the serving bank to carry out procedures for withdrawing capital abroad).
- Application for advance payment or investment capital advance, the transaction unit shall make 02 copies (01 copy saved in the current document file and 01 copy returned to the transaction unit); teller makes 01 photocopy of project documents.
- For money transfer documents, the transaction unit prepares 02 copies of documents (in case 2% VAT is not deducted) and 03 copies of documents (in case 2% VAT is deducted):
+ In case the 2% VAT is not deducted (01 copy is saved in the daily documents and 01 copy is returned to the transaction unit); teller makes 01 photocopy of project documents.
+ In case of 2% VAT deduction (01 copy is saved in the document set on the date and 02 copies are returned to the transaction unit so that the transaction unit saves 01 copy and sends 01 copy to the beneficiary to prove that the obligation has been fulfilled 2% VAT of the beneficiary unit); teller makes 01 photocopy of project documents.
- For documents requesting clearance of ODA capital and foreign concessional loans, the unit shall prepare 03 copies of the Request for clearance of ODA capital and foreign concessional loans (01 copy of dated documents and 02 copies of documents returned to the transaction unit); teller makes 01 photocopy of project documents.
- For expenditure commitment management dossiers: the unit prepares 02 copies of documents requesting commitment to spend the state budget (01 copy of documents saved on date, 01 copy of documents returned to the transaction unit); teller makes 01 photocopy of project documents.
Storage of documents and records of state budget expenditures at the provincial State Treasury in Vietnam (Image from the Internet)
Storage of documents and records for documents and transaction units sent online through the online public service system in Vietnam
- The online public service system electronically saves records and documents and periodically backs up the system to ensure safety.
- For investment expenditure: Application for payment of investment capital, money transfer documents, application for advance payment of investment capital, Application for commitment to state budget expenditure, Application for adjustment of commitment State budget spending:
Teller stores 01 recovery copy in the project file and 01 copy in the document file every day.
- For regular expenses: Money transfer documents, advance payment request, request for state budget spending commitment, request for adjustment of state budget spending commitment:
Teller stores 01 recovery copy in the document file every day.
- Attached documents are stored electronically on the public service system (not printed and restored)
Sincerely.
