This is noteworthy content stipulated in Circular 55/2013/TT-BTC concerning the management and use of financial resources for implementing the Scheme on building the cultural life of workers in industrial zones until 2015, with orientations to 2020.
According to the provisions of Circular 55/2013/TT-BTC, annually, at the same time as the regulations on preparation of the state budget estimates, the agencies and units assigned the task of implementing the components of the Scheme on building the cultural life of workers in industrial zones up to 2015, with orientation to 2020 issued together with Decision 1780/QD-TTg must prepare cost estimates and include them in the revenue and expenditure budgets of the agencies and units. This should be sent to the financial authorities at the same level for consolidation and submission to the competent authorities for approval (for the portion of the budget supported by the state) in accordance with the prevailing regulations on the preparation and allocation of the state budget estimates.
The budget support from the state for building the cultural life of workers in industrial zones must be used for the correct purposes, in accordance with the prevailing policies of the State, and specifically stipulated in this Circular.
Illustration (source internet)
Note, the agencies and units assigned the state budget estimates to implement the contents of the Scheme must open accounting books to record, account for, and summarize in the annual budget settlement of the agencies and units in accordance with the provisions of the law on accounting, statistics, and budget settlement reporting. The state budget expenditures for the implementation of the Scheme must be accounted for and settled into the types, accounts, items, and sub-items corresponding to the current State Budget Index.
More details can be found in Circular 55/2013/TT-BTC which took effect from July 1, 2013.
Thu Ba
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