Regarding Expenditures from Deposit Accounts at the State Treasury, What Contents Need to Be Controlled?

Regarding expenses from deposit accounts at KBNN, what content needs to be controlled? - Illustration image.

According to Clause 3, Article 6 of Circular 62/2020/TT-BTC, KBNN is based on the funding source and expenditure content to control and make payments from the deposit account (TKTG) of the budget using unit. Specifically:

1. KBNN conducts control and payment for deposits formed from the following sources:

- Deposits formed from the NSNN allocated funds as prescribed: KBNN conducts control and payment according to the provisions of Circular 62/2020/TT-BTC. For some activities in the fields of security, defense, and the Communist Party, besides the regulations in Circular 62/2020/TT-BTC, KBNN conducts control and payment according to the provisions of Circular 55/2017/TT-BTC dated May 19, 2017, of the Ministry of Finance, detailing the management and use of NSNN for certain activities in the fields of security, order, and social safety; Circular 369/2017/TT-BTC dated April 11, 2017, of the Ministry of Finance guiding the implementation of regular funding from NSNN for the Ministry of Defense's defense expenditure tasks; Circular 1539/2017/TT-BTC dated December 29, 2017, of the Ministry of Finance regulating the detailed management and use of NSNN for the Communist Party's agencies.

- Deposits formed from fees and charges retained by the unit for use (maritime assurance fees, airport authorities fees, etc.). In addition to the provisions in Clauses 1 and 2 of this Article, KBNN controls expenditure content in accordance with the provisions of Article 5 of Decree 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam, detailing and guiding the implementation of certain articles of the Law on Fees and Charges (Decree 120/2016/ND-CP) and the guidance of the Ministry of Finance on collecting, remitting, managing, and using each type of fee.

- Deposits formed from revenues of public service providers (according to the current legal provisions, accounts must be opened at KBNN for reflection): KBNN conducts control and payment in accordance with the provisions of Clauses 1, 2, and 5, Article 6 of Circular 62/2020/TT-BTC.

- Deposits formed from savings, allocated to the Funds of the public service providers, state agencies exercising autonomy, and self-responsibility: KBNN controls the use of funds in accordance with Clauses 1 and 2 of this Article; in accordance with the Decision on granting autonomy and the permitted expenditure content from the Funds as prescribed in Decree 16/2015/ND-CP and Decrees in each field (in case of non-promulgation or amendment of the Decree regulating the autonomy mechanism of public service providers in each specific field, control is carried out according to the provisions of Decree 43/2006/ND-CP, Decree 85/2012/ND-CP).

2. For deposits not covered by the above provisions, KBNN checks the legality and validity of the payment order, within the balance of the deposit account.

Detailed contents are available at Circular 62/2020/TT-BTC, issued on June 22, 2020.

Le Vy

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