Documents for control of state budget expenditures in Vietnam

Duy Thinh

14:14, 11/07/2024

The agencies, units, organizations, and individuals must submit the related dossiers, documents, and vouchers for expenditures using funds from the State Treasury of Vietnam for expenditure control. The dossier components are specified in Circular 161/2012/TT-BTC (amended and supplemented by Circular 39/2016/TT-BTC), including:

Expense Form	File Type	File Components
Expenses under the form of budget withdrawal	First-time submission	- Annual budget allocated by the competent authority. - Procurement contracts for goods and services (for expenses with contract value ≥ 20 million VND); In case the expenses require contractor selection, the unit shall also submit: Decision approving contractor selection results. - Internal spending regulations and Decision on the autonomy authorization by the competent authority, specifically: For autonomous public service providers according to Decree 16/2015/ND-CP and Resolution 77/NQ-CP: The unit's internal spending regulations; Decision on the autonomy authorization by the competent authority. For autonomous state agencies according to Decree 130/2005/ND-CP amended and supplemented by Decree 117/2013/ND-CP: The agency's internal spending regulations.
	Advance file	- In case of requesting cash advance: Budget withdrawal slip for advance, specifying the advance content for the State Treasury to have a basis for control and monitoring during payment. - In case of requesting advance through transfer: Budget withdrawal slip for advance, specifying the advance content for the State Treasury to have a basis for control. For expenses without a contract and expenses with a contract value < 20 million VND: In case the Budget withdrawal slip (advance) does not show the full advance content, the unit shall clearly declare the advance content on the Payment/Advance Document List (select the advance box) according to Form No. 01 attached to Circular 39/2016/TT-BTC.
	Advance payment file	- In case of advance payment for expenses by cash: The unit shall make a Payment/Advance Document List according to Form No. 01 attached to Circular 39/2016/TT-BTC with the signature of the Head and send it to the State Treasury. - In case of advance payment for expenses by transfer: Documents and vouchers attached to each expense content as in the case of direct payment.
	Direct payment file	- Budget withdrawal slip for payment. - For expenses without a contract and expenses with a contract value < 20 million VND: Payment Document List according to Form No. 01 attached to Circular 39/2016/TT-BTC. In addition to the above documents, depending on each expense content, the unit shall attach the following documents and vouchers: - Personal payment: Salary payment: Approval document of staffing quota by the competent authority; List of paid employees approved by the unit's head. Regular wage payment for labor under contract, salary allowances, student scholarships, bonuses, collective welfare, contributions, payment for commune/village officials: List of regular labor payments under contract, list of commune/village current officials; List of people receiving bonuses, allowances, subsidies; List of scholarships. Additional income payment for government employees and civil servants implementing Decree 130/2005/ND-CP and Decree 117/2013/ND-CP: Additional income payment list for government employees and civil servants (sent each time); Sheet on annual cost-saving results. Additional income payment for employees at public service units implementing Decree 16/2015/ND-CP and Resolution 77/NQ-CP: Additional income payment list for employees (sent each time); Sheet on annual cost-saving results. Other personal payments: Payment list each time. External personal labor payments: Payment each time and final payment the unit shall send an Acceptance Record (for cases requiring a contract). If the unit uses the budget to implement lump-sum policies such as for means of transportation, stationery, phone, legal document drafting: List of individuals receiving lump-sum policies (sent once at the beginning of the year and when there are changes). If the unit uses the budget for lump-sum allowances for travel and lodging expenses: List of individuals receiving lump-sum allowances (sent when arising). - Conference, training, and retraining expenses: Payment each time and final payment the unit shall send an Acceptance Record (for cases requiring a contract). - Business trip expenses: Payment voucher list. - Rental costs: Payment each time and final payment the unit shall send an Acceptance Record (for cases requiring a contract). - Diplomatic expenses: Documented according to Circular 102/2012/TT-BTC. - Incoming diplomatic expenses: Documented according to Circular 01/2010/TT-BTC. - Procurement of assets, purchase, investment in intangible assets; procurement of assets for professional work; industry-specific cost of professional operations, office supplies, IT equipment maintenance, vehicle maintenance, other equipment: Payment each time and final payment the unit shall send an Acceptance Record (for cases requiring a contract). For vehicle procurement expenses: Decision allowing vehicle purchase by the competent authority; in case of specialized vehicle purchase by central units, there must be written consent from the Ministry of Finance; in case of local specialized vehicle purchase, there must be written consent from the Standing Committee of the People's Council at the same level according to Decision 32/2015/QD-TTg. For procurements paid via "purchase credit card": The unit shall make 2 copies of the Payment Document List (Form No. 01 attached to Circular 39/2016/TT-BTC) and the State Budget withdrawal slip sent to the State Treasury for budget control procedures. - Other expenses: Payment each time and final payment the unit shall send an Acceptance Record (for cases requiring a contract).
Expenses from the unit’s deposit account	Advance and payment documents from the deposit account of Security, Defense, and Communist Party units	Bank transfer order, electronic transfer (Form C4-02/KB) or cash withdrawal slip from deposit account (Form C4-09/KB).
	Advance and payment documents from the deposit account of administrative units	Bank transfer order, electronic transfer (Form C4-02/KB) or cash withdrawal slip from deposit account (Form C4-09/KB).
	Advance and payment documents from the deposit fee and charge account (except where fees are converted into service prices as per the law)	- Revenue and expenditure estimate for the year (sent once at the beginning of the year and additionally when there are adjustments). - When there is a need for expenditure, the unit shall send the State Treasury a bank transfer order, electronic transfer (Form C4-02/KB) or cash withdrawal slip from deposit account (Form C4-09/KB) attached with related documents and vouchers for each expenditure.
	Advance and payment documents from the public service provider’s deposit account	Expenditures from the deposit account derived from the public service providers' revenues shall be controlled according to Decree 16/2015/ND-CP, Circular 81/2006/TT-BTC and Circular 172/2009/TT-BTC.
	Advance and payment documents from the deposit accounts of funds regulated by law for State Treasury control	- Bank transfer order, electronic transfer (Form C4-02/KB) or cash withdrawal slip from deposit account (Form C4-09/KB). - Depending on the expenditure contents, the unit shall attach related documents and vouchers.
	Advance and payment documents from delegated fund deposit accounts	- The unit shall send the State Treasury a bank transfer order, electronic transfer (Form C4-02/KB), or cash withdrawal slip from deposit account (Form C4-09/KB). - Depending on the expenditure contents, the unit shall attach related documents and vouchers.
	Advance and payment documents from other deposit accounts not regulated for State Treasury control	Bank transfer order, electronic transfer (Form C4-02/KB) or cash withdrawal slip from deposit account (Form C4-09/KB).
Expenses under the financial agency's payment order		The financial agency's payment order and related documents.

Refer to Circular 161/2012/TT-BTC and Circular 39/2016/TT-BTC.

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