Amendment of the Responsibilities of Cash Transaction Units via the State Treasury

According to the provisions in Clause 7, Article 1 of Circular 136/2018/TT-BTC, from April 1, 2019, when units conduct transactions of cash receipt and payment through the State Treasury system, they are responsible for the accuracy of the payment schedule for the beneficiaries of the unit; concurrently, they are responsible for sending the complete and accurate payment schedule for the beneficiaries, which has been confirmed by the State Treasury, to the commercial bank where the unit opened the payment account as stipulated in Clause 1, Article 6 of Circular 13/2017/TT-BTC.

Illustrative image (source: internet)

Notably, in case the unit conducts transactions participating in public services on the electronic public service portal of the State Treasury, the unit shall inform the commercial bank where the unit opened the payment account so that they can access the Electronic Data Exchange Portal of the State Treasury to retrieve the information related to the payment schedule for the beneficiaries of the unit.

Additionally, units conducting cash receipt and payment transactions through the State Treasury system shall fulfill other responsibilities stipulated in Article 11 of Circular 13/2017/TT-BTC as follows:

- Units conducting transactions are responsible for promptly and fully depositing the State budget revenues in cash into the State Treasury as regulated in Article 5 of Circular 13.- Units conducting transactions shall make cash payments in strict accordance with the expenditure content stipulated in Article 6 of this Circular. In case a unit requests cash payment for individuals or units providing goods and services who do not have an account at the State Treasury or a bank, the unit must clearly state on the payment request document (withdrawal order, payment order) that the individuals or units providing goods and services do not have a bank account; concurrently, they must ensure the accuracy of the contents recorded on the payment request document. For payments related to tasks requiring bidding as per policy regulations, the unit must make payments via bank transfer to the suppliers of goods and services (except for cases of direct contracts with individuals without a bank account).

- When using the credit card payment method, the unit conducting transactions is responsible for:

- Organizing the management, usage, and safe keeping of the credit card.- Completing payment procedures accurately and on time as stipulated in Clause 6, Article 6 of this Circular.- Establishing regulations on the management and usage of credit cards within the unit; specifying certain contents for cardholders (staff assigned to manage the card), including:

- Cardholders are permitted to use the card strictly for the expenditure purposes of the unit; they are not allowed to use the card for personal expenditure or withdraw cash using the card.

- Cardholders must comply with policies, conditions, standards, and expenditure limits within the budget estimates allocated by the competent authority when procuring goods and services via the credit card.

- Cardholders must regularly compare the card account statements with purchase invoices at the points of sale, promptly detecting errors (if any) to report to the management unit for corrective measures.

- Immediately notify the unit conducting transactions and the commercial bank in case of lost or misplaced cards; return the card to the unit upon transfer of work, retirement, or when no longer assigned to manage the card.

For further regulations, see Circular 136/2018/TT-BTC which comes into effect from April 1, 2019.

Thu Ba

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