Public Disclosure of Budget Estimates

Circular 61 stipulates the contents of publicizing budget estimates, including:

Publicizing Budget Estimates

- For superior budget estimation units:

- Publicizing the budget revenue and expenditure estimates, including any reductions or additions (if any) authorized by the competent authority; other funding sources and allocations to subordinate units (including the estimates directly used by their unit), the authorized units (the authorized funds – if any).

- Publicizing the bases, principles, and norms for allocating budget estimates.

- For budget-using units:

- Publicizing the budget revenue and expenditure estimates, including any reductions or additions (if any) authorized by the competent authority and other funding sources (according to Form No. 02 issued with this Circular).

Publicizing Data and Explanations on the Implementation of State Budget Estimates (quarterly, semi-annually, annually)

- Circular 61 stipulates that for superior budget estimation units:

- Publicizing explanations on the implementation of state budget estimates (quarterly, semi-annually, annually) that have been approved.

- Publicizing data on the implementation of state budget estimates (quarterly, semi-annually, annually) that have been approved.

- For budget-using units:

- Publicizing explanations on the implementation of state budget estimates (quarterly, semi-annually, annually) that have been approved.

- Publicizing data on the implementation of state budget estimates (quarterly, semi-annually, annually) that have been approved.

Publicizing State Budget Finalization

- For superior budget estimation units:

- Publicizing explanations on state budget finalization that have been authorized by the competent authority.

- Publicizing state budget finalization data (according to Forms No. 4 and No. 5 issued with this Circular).

- For budget-using units:

- Publicizing explanations on state budget finalization that have been authorized by the competent authority.

- Publicizing state budget finalization data.

See details Circular 61/2017/TT-BTC effective from August 1, 2017.

-Thao Uyen-

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