Subjects of State Budget Accounting and State Treasury Operational Activities

18:43, 11/07/2024

This is one of the notable contents in Circular 77/2017/TT-BTC guiding the Accounting Regime for the State Budget and the operational activities of the State Treasury. The subjects of state budget accounting and operational activities of the State Treasury include:

Cash and cash equivalents.
Revenues and expenditures of the State Budget according to budget levels, revenues, and expenditures of other State financial funds.
Borrowings and repayment status of the State Budget.
Payments within and outside the State Treasury system.
Deposits of units, organizations, and individuals at the State Treasury.
Budget surpluses at all levels.
Estimates and allocation status of budget expenditures at all levels.
Short-term and long-term financial investments.
State assets managed at the State Treasury.

Circular 77/2017/TT-BTC was issued on July 28, 2017 and took effect from September 12, 2017.

- Nguyen Trinh -

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