Circular 62/2020/TT-BTC of the Ministry of Finance, guiding the control and payment of regular expenditures from the state budget through the State Treasury, was issued on June 22, 2020.
Responsibilities of Transaction Units with the State Treasury (KBNN) Regarding NSNN Expenditures through KBNN - Illustrative Image
According to Article 10 of Circular 62/2020/TT-BTC by the Ministry of Finance, responsibilities and authorities of the transaction units with KBNN regarding regular expenditures from the NSNN through KBNN are stipulated as follows:
Fully comply with the provisions of the State Budget Law, Public Investment Law, Bidding Law, Construction Law and other relevant laws during the management and use of state budget funds allocated, as stipulated in Article 17 of Decree 11/2020/ND-CP.
For expenditures declared on the Payment Table for beneficiaries, the unit is responsible for the accuracy of the following criteria: beneficiary name, bank account, determining the actual amount received for each beneficiary after deductions from salary, ensuring the correct salary, allowances, and deductions from salary as per regulations; matching details and totals, aligning with the Withdrawal Estimate Order/Payment Authorization and other related documents.
In terms of public asset procurement, the unit is responsible for ensuring compliance with the standards and norms stipulated in legal documents, documents issued on standards, norms for the use of specialized equipment and machinery issued by competent authorities (for machinery, equipment, specialized vehicles).
For the budget allocated for task assignment, ordering, and bidding to provide public products and services using NSNN, the budget-using unit is responsible for implementing in accordance with Decree 32/2019/ND-CP and other current laws.
Ensure the legality, completeness, accuracy, and honesty of electronic documents, electronic vouchers, and digital signatures on expenditure control records sent to KBNN via KBNN’s Online Public Service Portal in accordance with the Electronic Transactions Law and other prevailing legal documents.
For more details, refer to Circular 62/2020/TT-BTC, effective from August 6, 2020.
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