Circular 65/2018/TT-BQP: Responsibilities of Agencies

This circular stipulates the responsibilities of agencies in collecting, submitting, managing, and using depreciation funds of fixed assets of defense enterprises as follows:

* Responsibilities of the Department of Finance/Ministry of National Defense:

- Chair and cooperate with the Department of Planning and Investment/Ministry of National Defense and related agencies to compile, draft revenue and expenditure estimates of depreciation funds of fixed assets in accordance with the Law on State Budget and the regulations in this Circular;- Guide units and defense production enterprises to draft revenue and expenditure estimates of depreciation funds of fixed assets;- Implement disbursement, settlement, and accounting in accordance with the regulations of the State and the Ministry of National Defense;- Periodically report to the Minister of National Defense on the situation of collecting, submitting, and using depreciation funds of fixed assets as prescribed.

* Responsibilities of the Department of Planning and Investment/Ministry of National Defense:

- Coordinate with the Department of Finance/Ministry of National Defense in proposing the use of depreciation funds of fixed assets;- Chair the appraisal of investment projects under the decision-making authority of the Ministry of National Defense that use depreciation funds of fixed assets.

* Responsibilities of agencies and units:

- Coordinate with the Department of Finance/Ministry of National Defense in appraising estimates, allocation plans for investment expenditures for projects, and other development investment expenditures for defense production enterprises.

See more: Circular 65/2018/TT-BQP effective on July 2, 2018.

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