Preparation and Allocation of the Budget Estimate for the Project "Building a Learning Society"

Accordingly, the formulation and allocation of the budget estimate for the scheme "Building a Learning Society" are guided by Circular 07 as follows:

- Annually, at the same time as the prescribed period for forming the state budget estimate, the agencies and units tasked with implementing the contents of the Scheme shall formulate the cost estimates and compile them into the revenue and expenditure estimates of their respective agencies and units, then submit them to the financial authority at the same level for consolidation and submission to the competent authority for decision according to the law on the formulation and allocation of the state budget estimate.- The financial support from the state budget for the Scheme must be used for the correct purposes, in line with State policies and legal regulations.- Agencies and units assigned with the state budget cost estimates to carry out the contents of the Scheme must maintain accounting records for bookkeeping, accounting, and aggregation in the annual budget settlement reports of the respective agencies and units according to the regulations of law on accounting, statistics, and financial statement. The state budget expenditures executed under the Scheme are to be accounted and settled in the appropriate category, item, sub-item according to the existing state budget index regulations.

See details at Circular 07/2018/TT-BTC effective from April 2, 2018.

-Thao Uyen-

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