Contents Classification of the State Budget Table of Contents According to "State Budget Source"

00:52, 11/07/2024

This content is stipulated in Circular 324/2016/TT-BTC regulating the State budget classification system.

According to the provisions of Circular 324/2016/TT-BTC, the classification of the State Budget Expenditure Catalogue by “State Budget Source” is based on its origin, including domestic sources and foreign sources, specifically:

- Foreign sources are funds from foreign sponsors according to the content, specific usage address as committed by the sponsor, foreign lender signed with the competent authority of Vietnam.- Domestic sources include remaining funds, as well as foreign sponsor funds not specified by content or usage address and are considered domestic funds, accounted under the domestic source code.

Also according to Circular 324/2016/TT-BTC, state budget sources are encoded with 2 characters, including:

- Domestic funds: Code 01- Foreign funds: Code 50

Refer to the accounting principles in Circular 324/2016/TT-BTC effective from February 4, 2017.

- Thanh Lam -

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