Establishment of Budget Estimates for Community Learning Centers

Preparation of budget estimates for community learning centers (Illustrative image)

Circular 96/2008/TT-BTC stipulates the preparation of budget estimates from the state budget for community learning centers as follows:

- Annually, based on current financial spending policies, the Centers prepare budget estimates according to the guidance in Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance on the implementation of Decree No. 60/2003/ND-CP dated June 6, 2003, of the Government of Vietnam, which details the implementation of the Law on State Budget and current documents, and submit them to the same level financial agency for aggregation and submission to the competent authority for approval of the state budget support levels for the Centers.- The Centers are responsible for managing, using, and finalizing the funds supported by the state budget in accordance with policies, and implementing the regulations on financial transparency as per current regulations.- The State Treasury agencies at all levels perform the control of expenditure of the budget support funds according to current regulations.- The Financial agencies at all levels are responsible for cooperating with the state management agencies of the same level to check the use of the funds supported by the state budget, ensuring compliance with policies and purposes; and to review and approve the finalization according to current regulations.

During the initial implementation period, for the Centers established by the competent authority but without their own accounts, the state budget support funds for the Centers will be provided through the budget account of the commune level.

More details can be found in Circular 96/2008/TT-BTC, effective November 24, 2008.

Ngoc Tai

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