Content of Control for Allowance and Supplementation Payments from State Budget

Control Content for Budget Expenditure on Subsidies and Allowances from the State Budget - Illustrative Image

Clause 10, Article 6 Circular 62/2020/TT-BTC provides for the control content regarding the expenditure on subsidies and allowances as regulated in Circular 101/2018/TT-BTC and Joint Circular 29/2014/TTLT-BLDTBXH dated October 24, 2014 as follows:

1. In case the budget-using unit directly pays the beneficiaries:

- Monthly, the budget-using unit prepares a Draft Withdrawal Request (advance) and sends it to the State Treasury, the State Treasury acts upon the unit’s request to advance funds.- After paying the beneficiaries, the budget-using unit prepares a Request for Advance Payment and a Payment/Advance Content Schedule to request advance payment with the State Treasury. The State Treasury, based on the unit’s Request for Advance Payment and the Payment/Advance Content Schedule, conducts checks and payments in accordance with Clause 1 of this Article and the standards provided in Circular 101/2018/TT-BTC and Joint Circular 29/2014/TTLT-BLDTBXH dated October 24, 2014 issued by the Ministry of Labor, War Invalids, and Social Affairs and the Ministry of Finance guiding the implementation of some provisions of Decree 136/2013/ND-CP dated October 21, 2013, of the Government of Vietnam, which provides policies for social assistance benefits (Joint Circular 29/2014/TTLT-BLDTBXH).

2. In case through payment service organizations.

- Monthly, the budget-using unit prepares a Draft Withdrawal Request (advance); a Payment/Advance Document Schedule; a Contract between the budget-using unit and the payment service organization and sends them to the State Treasury.- Based on the unit’s request, the State Treasury conducts checks in accordance with Clause 1 of this Article and the standards given in Circular 101/2018/TT-BTC, Joint Circular 29/2014/TTLT-BLDTBXH, and advances funds from the budget-using unit's draft account to the payment service organization’s account as per the service contract between the two parties.- In case the Payment Service Organization opens a TKTG at the State Treasury, when withdrawing funds from the TKTG opened at the State Treasury to pay the beneficiaries: the State Treasury checks the legality and validity of the Payment Authorization, within the scope of the TKTG balance.- Monthly, the budget-using unit is responsible for settling accounts with the Payment Service Organization for the advance funds at the State Treasury, while also sending the State Treasury a Request for Advance Payment, a Payment/Advance Content Schedule, and a Schedule of expenditure for beneficiaries according to Sample No. 10, Appendix II attached to Decree 11/2020/ND-CP for the State Treasury to check and settle the advance payment as regulated.

3. The budget-using unit is responsible for managing the funding sources and promptly organizing payments according to the correct policies and to the correct beneficiaries as regulated.

Full text available at Circular 62/2020/TT-BTC, issued on June 22, 2020.

Le Vy

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