Vietnam: Guidance on preparing the budget estimate for scheme on judicial expertise

Vietnam: Guidance on preparing the budget estimate for scheme on judicial expertise (Illustrative photo)

Article 4 Circular 63/2020/TT-BTC specifies the preparation, execution, and settlement of funds for the performance of tasks and activities under the Scheme to continue renewing and improving the efficiency of judicial expertise under current legal regulations on state budget and accounting laws of Vietnam. This Circular provides specific guidance as follows:

1. Preparation of budget estimate

Based on the plan for implementing the Scheme to continue renewing and improving the efficiency of judicial expertise at Ministries, departments, central authorities, and provincial/municipal People's Committees; and current expenditure policies; agencies and units prepare budget estimates for the performance of tasks and activities under the Scheme to continue renewing and improving the efficiency of judicial expertise, and consolidate them into the regular expenditure estimates of the agencies and units; send to the supervisory authority for consolidation, and submit to the level-I budget estimate unit to send to the financial authority at the same level for overall submission to the competent authorities as prescribed by the law on state budget.

2. Execution of the budget estimate and settlement of funds for the performance of tasks and activities under the Scheme

- Funds for the performance of tasks and activities under the Scheme to continue renewing and improving the efficiency of judicial expertise are allocated in the state budget expenditure estimates of Ministries, departments, central authorities, and provincial/municipal People's Committees according to the current budgetary decentralization;

- Based on the allocated funds, Ministries, departments, central authorities, and provincial/municipal People's Committees distribute the funds for the performance of tasks and activities under the Scheme to continue renewing and improving the efficiency of judicial expertise in accordance with the law on state budget;

- The settlement of funds for the performance of tasks and activities under the Scheme to continue renewing and improving the efficiency of judicial expertise is carried out according to the provisions of the law on state budget and accounting laws.

More details can be found in Circular 63/2020/TT-BTC effective from September 1, 2020.

Thuy Tram

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