Guidance on Filling Information on State Budget Expenditure Vouchers

Guidance on Filling Information on State Budget Expenditure Vouchers
Thuy Phu

The Ministry of Finance issued Official Dispatch 2086/BTC-KBNN (dated February 22, 2018) requiring units, when allocating state budget funding (NSNN) to budget-using units, to record full information and be responsible for the accuracy of such information. To be specific: as follows:

- For the funds allocated by payment order, forecast withdrawal paper from the forecast account to the deposit account as prescribed: Units must fully and correctly record the contents on forms C2-01a/NS, C2-02a/NS, C3-01/NS (of Circular 77/2017/TT-BTC).

Note: Clearly state the content of the budget allocated in the "Expenditure Content" column and the source code in the "State Budget Source Code" column according to the six content types processed for fund transfer.

Example: Funds supplemented from the state budget forecast after September 30 for non-self-managed sources must clearly state in the "Expenditure Content" column as "Non-self-managed funds supplemented by competent authority after September 30," and clearly state in the "State Budget Source Code" column as source code 15.

Guide to recording information on State Budget expenditures document

- Regarding recording the budget year and budget source code on disbursement authorizations:

For state budget funds allocated to budget-using units by disbursement authorization from the budget deposit account, units must clearly record the budget year of the expenditure and the source of the funds in the "Payment Content" section on form C4-02a/KB (in Circular 77/2017/TT-BTC). Specifically::

+ Regarding recording the budget year: Units must clearly record the budget year of the utilized funds to have a basis for tracking in the reserve code section, ensuring detailed tracking of each increase, decrease in deposits according to each previous year, current year.

Example: In January 2019, development investment expenditures belonging to the previous budget year, i.e., arising from the 2017 budget, record reserve code 503; expenditures belonging to the previous budget year, i.e., arising from the 2018 budget, record reserve code 501; expenditures belonging to the current budget year, i.e., arising from the 2019 budget, record reserve code 502.

+ Regarding recording the State Budget Source Code: The six content types processed for fund transfer are associated with the source code as prescribed. Specifically::

- Development investment expenditures transferred to the next year as prescribed are tracked according to each capital investment source code; non-self-managed, non-assigned spending funds clearly record source code 12;- Self-managed funds, capital for national reserves replenishment, non-refundable aid, clearly defining spending tasks, record source code 13;- Source for implementing wage policy clearly record source code 14;- Funds supplemented from the state budget forecast after September 30 for non-self-managed sources clearly record source code 15;- Scientific research funds (related to science and technology) arranged for scientific research projects authorized by competent authority being implemented, record source code 16.

Example of content recorded in the "Payment Content" section on form C4-02a/KB: scientific research funds (related to science and technology) arranged for scientific research projects authorized by competent authority being implemented, the unit records: "Scientific research funds, source code 16, budget year 2017"),

According to Official Dispatch 2086/BTC-KBNN, from the 2017 budget year, units must prepare and send to their transaction-based State Treasury a balance reconciliation of the deposit account according to form No. 58 (Issued together with Circular 342/2016/TT-BTC guiding the implementation of Decree 163/2016/ND-CP detailing the Law on State Budget) along with the relevant documents, in which all required information is recorded fully, so the State Treasury has a basis to determine the remaining funds eligible to be transferred to the next year's budget as prescribed.

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