Content of Expenditure Control through the State Treasury for Autonomous Public Service Providers

Content of expenditure control through KBNN for self-governing public service providers - Illustrative image

Clause 5, Article 6 Circular 62/2020/TT-BTC stipulates the content of expenditure control through KBNN for public service providers implementing self-governing and self-responsible policies as follows:

For regular expenditure funds retained by the unit for fee revenues according to the law on fees: KBNN controls to ensure compliance with the expenditure content prescribed in Decree 120/2016/ND-CP and the regulations of the Ministry of Finance on guiding the collection, payment, management, and use of each type of fee.

For the distribution of the unit's annual financial results:

- Regarding the establishment of funds:

The budget-using unit is responsible for detailing the total funds of the unit, the funds already used, the remaining funds saved, and the funds allocated to each fund on the Budget Withdrawal Request/Payment Order form (in the case of provisional allocation to the funds) and on the document determining the annual expenditure savings results (in the case of the end of the fiscal year).

KBNN bases its control on the internal expenditure regulations; provisions in Decree 16/2015/ND-CP; Decree 141/2016/ND-CP; Decree 54/2016/ND-CP and the respective Decrees in each field (in cases where the specific Decree governing the self-governing mechanism of public service providers in each field has not been issued or amended, the control shall be exercised according to the provisions of Decree 43/2006/ND-CP, Decree 85/2012/ND-CP) to control the fund establishment and execute fund transfers to the unit's deposit accounts.

- Regarding the use of the funds: KBNN controls the use of the funds as per the regulation on deposits in Circular 62/2020/TT-BTC.

For the full text, see Circular 62/2020/TT-BTC, issued on June 22, 2020.

Le Vy

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