The Ministry of Finance issued Circular 39/2016/TT-BTC amending and supplementing certain provisions of Circular 161/2012/TT-BTC on policies for controlling and paying budget expenditures through the State Treasury (KBNN).
Article table of contents
Circular 39 amends the process of controlling certain major disbursements of the state budget (NSNN) as follows:
For regular expenditures, expenditures for national target programs and some other programs associated with the management tasks of Ministries, sectors, localities, career expenditures with investment nature under 1 billion VND, expenditures from commune budget withdrawal estimates; expenditures for the activities of political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, the State Treasury (KBNN) shall control the unit's dossier according to the following contents:
- Control, compare expenditures against the NSNN estimates, ensuring that the expenditures must be within the NSNN estimates assigned by the competent authority, and the unit's estimate account balance is sufficient to cover the expenses.- Check, control the legality and validity of the dossiers and vouchers according to regulations for each expenditure. Check and compare the sample stamps and signatures of the budget-using units with the registered transaction sample stamps and signatures at KBNN.- Check and control the expenditures, ensuring compliance with policies, standards, and spending norms of NSNN as regulated by competent state agencies. If the expenditures do not yet have NSNN spending policies, standards, or norms, KBNN shall base the control on the NSNN estimates assigned by the competent state agencies.
For career expenditures with investment nature over 1 billion VND, KBNN shall control the unit's dossiers in accordance with Circular 08/2016/TT-BTC providing guidelines on the management and payment of investment capital using NSNN funds.
For authorized funding expenditures, the control and payment shall be carried out in accordance with the provisions of Clause 12, Section IV of Circular 59/2003/TT-BTC.
For NSNN loans:
- Foreign debt repayment:- Based on the debt repayment estimate and payment request, the financial agency issues a foreign currency debt repayment order to KBNN for payment processing. Based on the financial agency's foreign currency debt repayment order, KBNN processes the release of the budget to repay the foreign debt.- Foreign debt repayment in foreign currency is executed following regulations on controlling and paying foreign currency expenditures.- Domestic debt repayment: Domestic debt repayment expenditures are performed according to the current guiding documents of the Ministry of Finance.
For foreign currency expenditures, they are executed according to the current guiding documents of the Ministry of Finance.
For budget expenditures in kind and labor wages, based on the NSNN collection and expenditure orders of the financial agency, KBNN records the NSNN collection and expenditure.
After controlling the unit's dossiers and payment vouchers, KBNN proceeds with the procedures for advance payment and payment to the budget-using units according to Article 6 of Circular 161/2012/TT-BTC and Clause 5, Article 1 of Circular 39.
In the event of insufficient conditions for payment, KBNN rejects payment in accordance with Clause 4, Article 4 of Circular 161/2012/TT-BTC, and the payment refusal form is sent to the budget-using units according to Form No. 02 issued with Circular 161/2012/TT-BTC.
