Circular 143: Preparing Estimates, Execution, and Settlement of Expenses for Implementing Scheme

Circular 143: Preparing estimates, executing, and finalizing funding for the implementation of the Scheme (Illustrative image)

Circular 143/2014/TT-BTC stipulates the preparation of estimates, execution, and finalization of state budget funds to ensure the implementation of the Scheme in accordance with the provisions of the Law on State Budget, the Law on Accounting, and guiding documents. This Circular specifies certain unique points regarding the preparation of funding estimates as follows:

1. Annually, the Vietnam Women's Union (the lead agency for the Scheme) shall, based on the implementation progress of the Scheme, issue guidelines on specific work contents for the Scheme so that Ministries, Central agencies, and localities have a basis for preparing the budget estimates to implement the Scheme.

2. Regarding the expenditure estimates to implement the Scheme allocated from the Central budget:

- Based on the guidelines on specific work contents for the Scheme by the Vietnam Women's Union, the Ministries, and Central agencies assigned with the task of implementing the Scheme, prepare detailed expenditure estimates, and collectively include them in the budget estimates of their agency, submit them to the Ministry of Finance for presentation to the competent authority for approval;- The funds for implementing the Scheme by the Vietnam General Confederation of Labor shall be used from the 2% trade union funding source.

3. Regarding the expenditure estimates to implement the Scheme allocated from the local budget:

Based on the guidelines on specific work contents for the Scheme by the Vietnam Women's Union, the agencies assigned with the task of implementing the Scheme at the local level shall prepare the funding estimates for implementing the Scheme and collectively include them in the budget expenditure estimates of their agency, submit them to the equivalent financial agency for consolidation and submission to the competent authority for approval.

For details, see Circular 143/2014/TT-BTC effective from November 20, 2014.

Ty Na

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