Guidance on Implementing Revenue and Expenditure Estimates for Project Management Using the State Budget

05:10, 11/07/2024

Circular 06/2019/TT-BTC was issued by the Ministry of Finance to amend and supplement Circular 72/2017/TT-BTC, providing regulations on the management and use of revenues from project management activities of investors and project management boards using state budget funds.

To be specific, the implementation of budget estimates for revenues and expenditures in project management using state budget funds is amended and supplemented by Circular 06/2019/TT-BTC as follows:

- For revenue sources: The Project Management Board (BQLDA) manages revenue sources according to the unit's actual situation in the year. The BQLDA is responsible for determining:- The revenue sources to be used in the year;- The revenue sources to be carried over to the next year for continued use.- For regular operational expenditures, during the implementation process, the BQLDA conducts expenditures according to the contents of clause 1 Article 17 of Circular 72/2017/TT-BTC and as amended and supplemented at clause 9 Article 1 of Circular 06/2019/TT-BTC.- For irregular operational expenditures: when adjusting expenditure groups, expenditure tasks, and unutilized or underutilized funds at the end of the year, follow the provisions of the State Budget Law and current guiding documents.

More details can be found in Circular 06/2019/TT-BTC effective from March 15, 2019.

- Thanh Lam -

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