State Treasury controls state budget expenditures for specific items

The State Treasury controls State Budget expenditures for specific items - Illustrative photo

At point g, clause 1, Article 6 of Circular 62/2020/TT-BTC, the content of the State Treasury's control on State Budget expenditures for some specific subjects is stipulated as follows:

- For expenditures that require sending the Contract to the State Treasury, the State Treasury, based on the payment proposal dossier of the budget-using unit, the payment terms specified in the contract, the work assignment document, or internal outsourcing contract (in the case of self-implementation), the number of payments, payment stages, payment times, payment conditions, advance, payment account, and the value of each payment, will advance and pay to the beneficiary.

- For contracts that require advance guarantees, the State Treasury ensures that the duration of the advance guarantee remains effective until the budget-using unit has fully recovered the advance amount.

- For contracts that require spending commitments, the State Treasury controls according to the provisions of Circular 113/2008/TT-BTC dated November 27, 2008, of the Ministry of Finance guiding the management and control of State Budget spending commitments through the State Treasury and Circular 40/2016/TT-BTC dated March 1, 2016, of the Ministry of Finance amending and supplementing some provisions of Circular 113/2008/TT-BTC and some forms attached to Circular 08/2013/TT-BTC dated January 10, 2013, of the Ministry of Finance guiding the implementation of state accounting applied to the Budget and Treasury Management Information System (TABMIS).

- For procurement expenditures using the centralized procurement method:

The State Treasury ensures: It is included in the national centralized procurement list (issued by the Ministry of Finance); the centralized treatment medicine list (issued by the Ministry of Health); the centralized procurement list of the Ministry, central agencies, and localities (issued by the Ministries, central agencies, and the provincial People's Committee), ensuring the Contract is consistent with the Framework Agreement (the Framework Agreement posted by the centralized procurement unit on the Public Property Information Portal or the Public Property Electronic Transaction System for all centralized procurement packages) and the electronic portals of the Ministry, central agencies, and provinces for centralized procurement packages of the Ministry, central agencies, and provinces). In particular:

- For expenditures not using the centralized procurement method:

- For expenditures on goods and service procurement: The State Treasury controls the Value Completion Table according to Form 08a issued with Appendix II of Decree 11/2020/ND-CP ensuring work content, unit of measurement, quantity, and unit price are in accordance with the Contract; specifically, for drug procurement expenses, the State Treasury controls the total amount of invoices declared on the Value Completion Table to ensure it does not exceed the contract value (The budget-using unit bases on the Acceptance Report to prepare the Value Completion Table, where the work content column (column 2) declares the invoice number, and the foreign currency column (column 6) declares the amount corresponding to the value of each invoice. The budget-using unit is responsible for the quantity, quality, unit price, and type of drug requested for payment, ensuring compliance with the Contract and the acceptance report between the budget-using unit and the goods and service provider).

- For remaining expenditures: The budget-using unit bases on the Contract content and Acceptance Report to prepare the Value Completion Table according to Form 08a issued with Appendix II of Decree 11/2020/ND-CP and send it to the State Treasury as appropriate. The State Treasury controls the work content and payment value to ensure compliance with the contract and not to exceed the contract value.

For full details, see Circular 62/2020/TT-BTC, effective August 6, 2020.

Le Vy

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