Nội dung toàn văn Decision No. 182/2001/QD-TTg of September 20, 2001, amending and supplementing the regulation on financial publicity by different state budget levels, budget drafting units, state enterprises and funds with revenue sources from people’s contributions, issued together with the Prime Minister’s Decision No. 225/1998/QD-TTg of November 20, 1998.
THE PRIME MINISTER OF GOVERNMENT | SOCIALIST REPUBLIC OF VIET NAM |
No: 182/2001/QD-TTg | Hanoi, November 20, 2001 |
DECISION
AMENDING AND SUPPLEMENTING THE REGULATION ON FINANCIAL PUBLICITY BY DIFFERENT STATE BUDGET LEVELS, BUDGET DRAFTING UNITS, STATE ENTERPRISES AND FUNDS WITH REVENUE SOURCES FROM PEOPLE’S CONTRIBUTIONS, ISSUED TOGETHER WITH THE PRIME MINISTER’S DECISION No. 225/1998/QD-TTg OF NOVEMBER 20, 1998
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of September 30, 1992;
In order to ensure the complete, clear, detailed and scientific publicity of revenues and expenditures of State budget of various levels, to create conditions for the inspection and supervision by agencies, mass organizations, social organizations and people of the allocation and use of State budget of various levels, thus contributing to the implementation of the policy on thrift practice and wastefulness combat, detecting and timely preventing acts of violating financial management regime;
At the proposal of the Minister of Finance,
DECIDES:
Article 1.- To amend and supplement a number of articles of the Regulation on financial publicity by different State budget levels, budget drafting units, State enterprises and funds with revenue sources from people’s contributions, issued together with the Prime Minister’s Decision No. 225/1998/QD-TTg of November 20, 1998 as follows:
1. To amend and supplement Clause 1 of Article 5 as follows:
"To publicize the annual total State budget estimates, the final settlement of the State budget revenues and expenditures and sources to make up for budget deficit, which have been decided and ratified by the National Assembly. Of these contents, the revenues collected from each economic sector, in some fields and under some tax laws, as well as the expenditures for some fields, including development investment, education and training, healthcare, science, technology and environment, family planning, culture and information, physical training and sports, radio and television broadcasting, pension payment and social insurance, economic activities of public service, administrative management, and national target programs shall be publicized in detail."
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Ministry of Finance.
2. To amend and supplement Clause 2 of Article 5 as follows:
"To publicize the annual total State budget expenditure estimates of the ministries and central agencies, which have been assigned by competent bodies; and the final settlement of State budget expenditures of such units, which have been ratified by financial bodies, except data not allowed to be publicized according to current regulations. Of these contents, the expenditures for some fields, including capital construction investment, education and training, public healthcare, science, technology and environment, economic activities of public service, other public services, administrative management and national target programs shall be publicized in detail."
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Ministry of Finance.
3. To amend and supplement Clause 3 of Article 5 as follows:
"To publicize the total revenue estimates and the final settlement of budget revenues and expenditures of the provinces and centrally-run cities, which have been assigned by competent bodies; the percentages of dividing revenue sources and additional allocations from the central budget; budget expenditures for national target programs and projects, allocated from the central budget to provinces and centrally-run cities."
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Ministry of Finance.
4. To amend and supplement Clause 1 of Article 6 as follows:
"To publicize the annual total local budget estimates and final settlement of local budget revenues and expenditures, which have been decided and ratified by the People’s Councils of the same levels. Of these contents, the local budget revenues assigned for collection by localities from economic sectors, in some fields and under some tax laws, as well as the expenditures for some fields, including development investment, education and training, healthcare, science, technology and environment, family planning, culture and information, physical training and sports, radio and television broadcasting, pension payment and social insurance, economic activities of public service, administrative management, and national target programs, which have already been incorporated in the spending tasks of the local budgets, shall be publicized in detail."
Particularly for budgets of communes, wards and townships, apart from the publicity of budget estimates and detailed reports on the final settlement of revenues collected under each tax law and expenditure items, some other financial activities of the communes like funds and public services must be publicized in detail.
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Offices of the People’s Councils and People’s Committees of various levels. Particularly for budget of communes, wards and townships, the publicity shall be effected in the form of posting up at the head offices of the People’s Committees of the communes, wards and townships and reporting at the annual meetings of the People’s Council of the communes, wards and townships.
5. To amend and supplement Clause 2 of Article 6 as follows:
"To publicize the annual total State budget estimates and final settlement of budget expenditures of the agencies and units, which have been assigned and ratified by the People’s Committees of the same levels. Of these contents, the expenditures for some fields, including capital construction investment, education and training, public healthcare, science, technology and environment, economic activities of public service, other public services, administrative management and national target programs (if any) shall be publicized in detail."
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Offices of the People’s Councils and People’s Committees of various levels.
6. To amend and supplement Clause 3 of Article 6 as follows:
"To publicize the total budget estimates, the final settlement of budget revenues and expenditures, additional allocations from higher-level budgets to lower-level budgets, total authorized funds (if any) of the lower-level administrations, which have been assigned and ratified (or appraised by financial bodies).
The publicity of the above-said information shall be effected in the form of distributing publications published annually by the Offices of the People’s Councils and People’s Committees of various levels.
7. To supplement Clause 4 of Article 6 as follows:
"The presidents of the lower-level People’s Committees, when publicly announcing information on annual budgets of their respective levels as prescribed in Clauses 4, 5 and 6, Article 1 of this Decision, shall have to send such announcements to the presidents of the People’s Committees of their immediate superior levels, the presidents of the provincial/municipal People’s Committees shall have to send them to the Minister of Finance."
8. To supplement Clause 5 of Article 8 as follows:
"Grade-I budget drafting units shall have to send to financial bodies of the same level reports on the results of the publicity of their units annual budget."
9. To add Article 16:
Organizations and individuals that fail to strictly comply with the provisions of this Decision shall, depending on the nature and seriousness of their violations, be disciplined or examined for penal liability according to law provisions.
Article 2.- This Decision takes effect 15 days after its signing.
Article 3.- The Minister of Finance shall have to guide the implementation of this Decision.
The ministers, the heads of the ministerial-level agencies, the heads of agencies attached to the Government, and the presidents of the People’s Councils and the People’s Committees of various levels shall have to implement and guide their attached units to implement this Decision.
| PRIME MINISTER |
