Disclosure Content of Organizations Supported by the Budget

The disclosure content for organizations receiving budget support as stipulated in Circular 61 includes:

Disclosure of state budget support funds

- Circular 61 stipulates for higher-level organizations, the disclosure content includes:

- Disclosure of the state budget support revenue-expenditure estimates, including the reduction or additional adjustments (if any) assigned by the competent authority; other funding sources, and allocation to subordinate units.- Disclosure of the bases, principles, and norms for the allocation of budget estimates.

- For units using state budget support

- Disclosure of state budget support revenue-expenditure estimates, including the reduction or additional adjustments (if any) assigned by the competent authority, and other funding sources.

Disclosure of data and explanations on the implementation of state budget estimates (quarterly, semi-annual, annual)

- For higher-level organizations

- Disclosure of explanations on the implementation of state budget estimates (quarterly, semi-annual, annual) that have been approved.- Disclosure of actual data on the implementation of state budget estimates (quarterly, semi-annual, annual) that have been approved.

- For units using state budget support, Circular 61 stipulates the disclosure content includes:

- Disclosure of explanations on the implementation of state budget estimates (quarterly, semi-annual, annual) that have been approved.- Disclosure of actual data on the implementation of state budget estimates (quarterly, semi-annual, annual) that have been approved.

Disclosure of state budget settlement

- For higher-level organizations

- Disclosure of explanations on the state budget settlement that has been approved by the competent authority.- Disclosure of state budget settlement data (according to Form No. 09, Form No. 10 issued with this Circular).

- For units using state budget support

- Disclosure of explanations on the state budget settlement that has been approved by the competent authority.- Disclosure of state budget settlement data.

See details Circular 61/2017/TT-BTC effective from August 1, 2017.

- Thao Uyen -

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