Administrative procedures for control of commitments to state budget spending via the State Treasury of Vietnam

Administrative procedures for control of commitments to state budget spending via the State Treasury of Vietnam (Internet image) 

Regarding this matter, LawNet would like to answer as follows:

1. Administrative procedures for control of commitments to state budget spending via the State Treasury of Vietnam

Administrative procedures for control of commitments to state budget spending via the State Treasury of Vietnam according to Article 6 of Decree 11/2020/ND-CP are as follows:

- Title: Administrative procedures for control of commitments to state budget spending via the State Treasury.

- Manners:

+ Send documents and receive results directly at the State Treasury’s head office.

+ Send documents and receive results via the Public Service Portal of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the public service portal of the State Treasury).

- Processes:

+ The unit using the state budget shall send the dossier of request for payment commitment or request to adjust the payment commitment to the State Treasury where the transaction is made.

+ The State Treasury shall check the validity and legality of the file. In case the dossier satisfies the prescribed regime, the State Treasury shall carry out the procedures for commitment to spend and send 01 copy of the proposal or adjust the written commitment certified by the State Treasury to the unit in writing or through the State Treasury's public service portal. In case the dossier does not meet the prescribed regime, the State Treasury shall send a notice of refusal to commit to spend the state budget to the unit (clearly stating the reason for refusal) in writing or the State Treasury’s public service information portal.

- Composition and number of sets of documents:

+ Composition of sets of documents:

In case of requesting commitment of expenditure: Annual estimate (for recurrent expenditures), annual investment capital plan (for investment expenditures) assigned by competent authorities; written request of commitment to spend the state budget; Contract (sent once when arising or changing).

Cases of request for adjustment of spending commitments: Annual estimates (for regular expenditures if adjusted), annual investment capital plans (for adjusted investment expenditures), which are assigned by competent authorities; contract (if adjusted); Adjustment paper of State budget expenditure commitment.

+ Number of submitted sets of documents: Quantity of each dossier component specified at Point a, Clause 4 of Article 6 of Decree 11/2020/ND-CP is 1 copy (original or duplicate copy of the original). Especially, the written request for or document on adjustment of commitments to state budget spending shall be 02 original copies.

In case of sending the dossier through the State Treasury's public service portal, the dossier components must be digitally signed according to regulations.

- Decision-making duration: Within 1 working days of the State Treasury’s receipt of full, valid and legitimate documents of units.

- Implementing persons: State budget users.

- Decision-making body: State Treasury.

- Results:

+ In case the State Treasury approves the request or adjust the unit's spending commitment: The State Treasury's certification directly on the written request or adjustment of the State budget expenditure commitment; in case the unit participates in electronic transactions with the State Treasury, the State Treasury sends confirmation of approval of proposal or adjustment of payment commitment via the Public Service Portal of the State Treasury.

+ In case the State Treasury rejects the proposal or adjust the unit's spending commitment: The State Treasury's written notice of refusal of proposal or adjustment of payment commitment; in case the unit participates in electronic transactions with the State Treasury, the State Treasury sends a notice of refusal of proposal or adjustment of payment commitment through the State Treasury's public service portal.

- Declaration forms:

+ Written request for commitment to state budget expenditure or adjustment to commitment to state budget expenditure, prescribed according to Form No. 04a or Form No. 04b in Appendix II to Decree 11/2020/ND-CP.

+ In addition to the information criteria that state budget-using units must declare on the written request or adjust the State budget expenditure commitment prescribed at Point a, Clause 9 of Article 6 of Decree 11/2020/ND-CP, paper-issuing agencies or organizations propose or adjust a commitment to the state budget that can adjust the format, add logos, images or other information criteria according to its management requirements and in accordance with current law provisions, make sure not to add other information indicators related to the objects of administrative procedures.

2. Administrative procedures for reconciliation and confirmation of balances of accounts held by transaction units at the State Treasury of Vietnam

Administrative procedures for reconciliation and confirmation of balances of accounts held by transaction units at the State Treasury of Vietnam according to Article 14 of Decree 11/2020/ND-CP are as follows:

- Title: Administrative procedures for reconciliation and confirmation of balances of accounts held by transaction units at the State Treasury.

- Manners:

+ Send documents and receive results directly at the State Treasury’s head office.

+ Send documents and receive results via the Public Service Portal of the State Treasury in case the unit participates in electronic transactions with the State Treasury (access and follow the instructions on the public service portal of the State Treasury).

- Processes:

+ The transaction unit that opens an account at the State Treasury shall make and send a request for confirmation of the account balance to the State Treasury where the transaction is made.

+ The State Treasury carries out examination and reconciliation of data and takes proper actions as follows:

In case of appropriacy and matching, the State Treasury shall certify account balances for the transaction unit; in case of mismatch, the State Treasury shall notify the transaction unit and cooperate with them in carrying out review of data and figures.

In case the transaction unit prepares and submits a request to confirm the account balance through the Public Service portal of the State Treasury, the State Treasury sends a notice of confirmation of matching (or mismatch) via the public service portal of the State Treasury.

After 01 working day of receipt of the State Treasury's notice that the reconciliation figures do not match, the transaction unit will continue to carry out the reconciliation procedure and confirm the account balance of the transaction unit directly at the State Treasury's office or via the State Treasury's public service portal.

- Composition and number of sets of documents:

+ Composition of sets of documents:

In case of reconciliation for confirmation of budgetary account balance, the budget reconciliation table and report on the situations of using the state budget funds at the State Treasury must be submitted.

In case of reconciliation for confirmation of deposit account balance, the confirmation of balance of deposit account opened at the State Treasury must be submitted.

+ Number of submitted sets of documents: The quantity of each dossier component specified at Point a, Clause 4 of Article 14 of Decree 11/2020/ND-CP is 02 original copy.

- Duration of processing of submitted documents: Within 1 working day of the State Treasury’s receipt of full, valid and legitimate documents from the submitting unit.

- Implementing persons: Transaction units holding accounts opened at the State Treasury.

- Decision-making body: State Treasury.

- Results:

+ In case of sending written request for confirmation of account balance in documentary form, confirmation of matching or mismatch must be given on such request to the transaction unit.

+ In case of sending written request for confirmation of balances of accounts through the State Treasury’s public service portal, the State Treasury’s notice of confirmation of matching (or mismatch) of data available at the State Treasury with those data of the transaction unit must be issued.

- Declaration forms: Table of reconciliation of estimates and report on use of state budget funds at the State Treasury; the table of confirmation of the deposit account balance at the State Treasury as prescribed according to clause 9 of Article 13 of Decree 11/2020/ND-CP.

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