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Đánh giá về Thông tư 137/2017/TT-BTC quy định xét duyệt thẩm định thông báo tổng hợp quyết toán năm

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MINISTRY OF FINANCE——-	SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness—————-
No.137/2017/TT-BTC	Hanoi, December 25, 2017

CIRCULAR

PROVIDING FOR INSPECTION, APPRAISAL, NOTIFICATION AND CONSOLIDATION OF ANNUAL BUDGET STATEMENTS

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No.163/2016/D-CP dated December 21, 2016 of the Government on elaboration of a number of articles of the Law on State Budget;

Pursuant to Decree No.87/2017/ND-CP dated July 26, 2017 of the Government on functions, duties, rights and organizational structure of the Ministry of Finance;

Pursuant to Decree No.120/2016/ND-CP dated August 23, 2016 of the Government on elaboration and enforcement of a number of articles of the Law on Fees and Charges;

At the request of the Director General of the Department of Finance and Administration; 

The Minister of Finance promulgates a Circular providing for inspection, appraisal, notification and consolidation of annual budget statements.

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1. This Circular provides for preparation, consolidation and submission of annual budget statements; inspection, appraisal, notification and consolidation of annual budget statements of state budget according to the budget estimate given by competent authorities, revenues from other activities that may be retained for expenditure purpose under regulations and district-level budget.

2. Annual budget statements of off-budget financial funds shall be inspected, appraised and notified in compliance with regulations herein and other relevant documents.

3.  Budget statements of public investment capital, funding for making up the difference in interests and management costs given to Vietnam Bank for Social Policies, Vietnam Development Bank and target program on South China Sea – Islands and budget statements made by the Management Board for construction investment project shall be made under the guidance provided in specific documents.

Article 2. Regulated entities

1. Regulatory agencies, political organizations and socio-political organizations 

2. Public service providers

3. Socio-political-occupational organizations, social organizations, socio-professional organizations and individuals other organizations funded by state budget (including domestic budget, foreign non-refundable aids and foreign loans), funds of which a given amount is deducted or withheld and revenues from other activities that may be withheld.

4. Other organizations and individuals relating to state budget

Article 3. Preparing, consolidating and submitting annual budget statements

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Budget-using units shall prepare and send budget statements to their supervisory budgetary units (or finance authorities of same level in case there is no supervisory budgetary unit) as follows:

a) Annual budget statements for inspection and notification purpose and annual financial statements serving the purpose of comparison and inspection of other data and information shall be made and sent under regulations in Circular No.107/2017/TT-BTC dated October 10, 2017 of the Ministry of Finance on guidelines for public sector accounting.

Budget statements and financial statements in 2017 shall be made and sent in accordance with regulations in Decision No.19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance on public sector accounting (hereinafter referred to as “Decision No.19/2006/QD-BTC”) and Circular No.185/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance on guidelines for amendments to regulations on public sector accounting issued together with Decision No.19/2006/QD-BTC (hereinafter referred to as “Circular No.185/2010/TT-BTC”);

b) Statements of national reserve expenditure and capital (if any) shall be made and sent under guidance on plans for national reserve and state budget expenditure on national reserve and national reserve accounting regulations provided by the Ministry of Finance;

c) Statements of off-budget financial funds (if any) shall be made according to Form No.1 issued thereto.

2. With regard to superior budgetary units of budget-using units:

Superior budgetary units shall send a consolidated statement that includes the financial statements of budget-using units under their management (if any) and those of other inferior budgetary units which are inspected under regulations herein to their supervisory budgetary units, including:

a) Annual statements specified in Circular No.107/2017/TT-BTC and financial statements made under the guidance on financial statement applied to superior accounting units provided by the Ministry of Finance.

Budget statements and financial statements in 2017 shall be made and sent under regulations in Decision No.19/2006/QD-BTC and Circular No.185/2010/TT-BTC;

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c) Consolidated statements of revenues from service provision of public service providers (excluding funding from state budget) made according to Form No.2 issued thereto;

d) Notices of results of annual statement inspection (hereinafter referred to as “inspection result notice”) given to inferior budgetary units as prescribed in this Circular;

The superior budgetary unit whose management board for construction investment project receives funding for recurrent activities by state budget (recurrent expenditure) shall make a consolidated statement of such funding based upon the statement of revenues and expenditures regarding project management of such management board for construction investment project which are inspected under regulations in Circular No.72/2017/TT-BTC.

3. With regard to Level I budgetary units:

 Level I budgetary units shall send a consolidated annual statement that includes financial statements of their affiliated entities (if any) and inferior budgetary units which are inspected under regulations herein to finance authorities of the same level, including budget statements and financial statements applied to superior budgetary units specified in Clause 2 this Article.  If the Level I budgetary unit is the budget-using unit, the budget statement and financial statement shall be made according to forms applied to budget-using units specified in Clause 1 this Article.  In addition, the Level I budgetary must send a representation of annual statement compared to the budget estimate, which includes assessment of efficiency in state budget expenditure in connection with the result of task performance by such unit, field, programs and objectives assigned to the finance authority of the same level (according to Form No.3 issued thereto.)

4. With regard to budgetary units of various levels:

a) Commune-level People’s Committees shall make and send statements of state budget revenue in communes and statements of commune-level budget revenue and expenditure under regulations in Circular No.344/2016/TT-BTC dated December 30, 2016 of the 30 Ministry of Finance on management of commune-level budget and other finance-related activities in communes (hereinafter referred to as “Circular No.344/2016/TT-BTC);

b) Finance authorities of various levels shall send a consolidated statement of state budget revenue in the areas under their management and final statements of local government budget revenue and expenditure as prescribed in Article 6, 7 and 8 Article 44 of Decree No.163/2016/ND-CP dated December 21, 2016 of the Ministry of Finance on enforcement of a number articles of the Law on State Budget (hereinafter referred to as “Decree No.163/2016/ND-CP”) and Circular No.342/2016/TT-BTC dated December 30, 2016 of the Ministry of Finance on elaboration and implementation of Decree No.163/2016/ND-CP.

Article 4. Time limit for submission of annual budget statements

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2. Provincial People’s Council shall specify time limit for statement submission by People’s Committees to agencies specified in Clause 2 and 3 Article 69 of the Law on State Budget.

3. Provincial People’s Committees shall specify deadline for submission of state budget statements made by local budgetary units suitable for the time limit for preparation of budget statements of local government budget specified in Article 69 of the Law on State Budget and Article 44 of Decree No.163/2016/ND-CP.

4.  Level I central budgetary units shall send 2 copies of annual statement to the Ministry of Finance (including one copy sent to the State Treasury) and one copy to the State Audit Office of Vietnam before October 01 of the following year.  In addition to statements of state budget revenue and expenditure made in written according to the state budget entries, units concerned (except for the Ministry of National Defense, Ministry of Public Security and Office of the Party Central Committee) shall send an excel file of such statements made under guidance provided in Appendix 4 issued thereto to the email address: [email protected] and take responsibility for the sufficiency and correctness of such file.  After the appraisal notice is issued by the Ministry of Finance, the Level I budgetary unit shall submit the adjusted file (if any) to ensure accuracy of the data provided.

5. Provincial People’s Committees shall send 2 copies of annual statement to the Ministry of Finance (including one copy sent to the State Treasury) and one copy to the State Audit Office of Vietnam before October 01 of the following year.  Provincial People’s Committees shall send a Resolution on approval for statements by provincial People’s Councils to the Ministry of Finance and State Audit Office of Vietnam within 5 working days from the day on which the statement is approved.  If there is any change made to the statement by the provincial People’s Council, provincial People’s Committees shall send the adjusted statement to the Ministry of Finance and State Audit Office of Vietnam.

The Department of Finance shall send an excel file of such statement made according to the form provided in Appendix 4 issued thereto to the email address: [email protected] and take responsibility for sufficiency and correctness of such file.  After the statement is approved by provincial People’s Council, the Department of Finance shall send the adjusted file (if any) to the aforesaid email address to ensure accuracy of the data provided.

Article 5. Procedures for inspecting, appraising and announcing annual budget statements

1. In reference to superior budgetary units of budget-using units: 

The superior budgetary unit shall inspect annual budget statements and notify the inspection result to its affiliated entities under regulations in Article 6 herein.

Before inspecting the annual budget statement, Director of the superior budgetary unit shall send a notice of inspection plan to its affiliated units and to the level I budgetary unit for cooperation purpose.

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The Level I budgetary unit shall inspect annual budget statements and notify the inspection result to its affiliated units (including Departmental-affiliated office and ministerial-affiliated office) under regulations in Article 6 herein.

The Level I budgetary unit shall appraise statements made by the inferior units which are inspected by the superior budgetary unit in accordance with regulations in Article 7 herein;

Before inspecting the annual budget statement, Director of the Level I budgetary unit shall notify the inspection plan to its affiliated budgetary units and to the finance authority of the same level for cooperation purpose.

3. In reference to finance authorities of various levels:

a) The finance authority shall appraise the statement made by the Level I budgetary unit of the same level and notify the appraisal result under regulations in Article 7 herein.  In case the Level I budgetary unit is the budget-using unit, the finance authority shall inspect the annual budget statement and notify the inspection result under regulations in Article 6 herein.

b) As for statements of commune-level budget: The superior finance authority shall appraise such statements and notify the appraisal result as well as consolidate the statements made by its affiliated entities in accordance with regulations in Article 8 herein.

Article 6. Inspection of annual budget statements and notification of results thereof

1. According to reports and documents provided, the inspecting authority shall perform the following tasks: 

a) Check the list of annual budget statements and the list of financial statements specified in Clause 1 and 2 Article 3 herein and ask for additional information if such budget statements or financial statements are found unsatisfactory.

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– Check the causes for increases and decrease in the fees and charges provided in the statement and other state budget revenues compared to the budget estimate given by the competent authority as per provisions of the law on management of taxes, fees and charges and other state regulations on revenues.  Check the data on revenues from business operation and service provision and compare it to the data provided in the year-end financial statement;

– Check the budget estimate given in the year to ensure total expenditure amount and expenditure on each particular field match those specified in the estimate given by the competent authority (including the estimate given in the beginning of the year, additional or adjusted estimate in such year)  Check the estimate made for expenditure from aids under regulations on management of state finance applied to non-refundable aids according to the estimate given and data on revenues and expenditures in the year as regulated;

– Check the amount of funding received in reality according to the data confirmed by the State Treasury carrying out the transaction;

– Check the data provided in the expenditure statement and reason out increases and decreases in the expenditure amount compared to the estimate given by the competent authority, consider expenditure conditions as regulated and only inspect the statement of budget expenditure within the scope of estimate given in the year that is paid to the State Treasury in reality;

– Check the budget balance carrier over to the next year including advance balance, estimated balance and bank balance (if any)  Funding balance that is not allowed to carried over to the next year shall be discarded or transferred to state budget;

c) Check the accounting of revenues and expenditures according to the list of state budget entries and fiscal year to ensure data in the bookkeeping matches the one provided in the statement, documents and data confirmed by the State Treasury;

d) Check implementation of recommendations given by competent regulatory agencies through inspection, audit or appraisal of the statement;

dd) Give comments on the annual budget statement according to the inspection result.

2. Before inspecting the annual budget statement, the inspecting authority may:

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b) request the inspected unit to provide representation or necessary information, documents and data;

c) remove illegitimate or unapproved expenditures and revenues from the statements Request the inspected unit to transfer such amounts to the state budget as regulated, including non-purpose expenditures, expenditures not specified in the given estimate (except for ODA loans and concessional loans, non-refundable aids under agreement with the sponsor), funding balance that is not allowed to be carried over to the next year, taxes payables and other payable accounts as regulated;

d) request or ask a competent authority to request return of amounts transferred to superior authorities or state budget against regulations.  Take actions as authorized or request the competent authority to take legally accepted actions against non-purpose expenditures of the Director of the entity which cause losses of state budget;

dd) request the inspected unit to adjust the data provided in the statement if any mistake is found or request such unit to re-make the statement where necessary;

e) request the State Treasury to which the inspected unit opens a transaction account to adjust the data, cancel the funding balance that is about to be carried over to next year or withdraw payments against regulations in case the inspection or appraisal result by the competent authority shows that the data provided in such statement is inconsistent with the one confirmed by the State Treasury.

3. In reference to notices of annual budget statement appraisal (hereinafter referred to as “inspection notice”):

a) When the inspection ends, the inspecting authority shall make and sign a record of annual budget statement inspection (according to Form No.3a and 3b applied to budget statement inspection in 2017 and Forms No.1a, 1b and 1c applied to budget statements inspection from 2018 and onwards which are provided in Appendix 1 issued thereto).

b) The inspecting authority shall issue an inspection notice to the inspected unit (according to Form No.4a and 4b applied to budget statement inspection in 2017 and Forms No.2a, 2b and 2c applied to budget statement inspection from 2018 onwards which are provided in Appendix 2 issued thereto).

c) In case the inspected unit does not sign the inspection record, the inspecting authority shall issue an inspection notice and send it to such unit and relevant units upon consideration of the inspection result.

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1. According to the annual budget statement and inspection notice sent by the superior budgetary unit or Level I budgetary unit as prescribed in Clause 2 and 3 Article 3 and Clause 3 Article 6 herein, the appraisal authority shall:

a) check the list of budget statements, the list of financial statements and inspection notice as prescribed in Clause 2 and 3 Article 3 and Clause 3 Article 6 herein, and ask for additional information if such statements and financial statements are found unsatisfactory;

b) check the sufficiency and consistency of the data provided in the budget statement. To be specific:

– Check to ensure data provided in the statement consolidated by the Level I budgetary unit is consistent to the one specified in the inspection notice issued by its affiliated entity. If the data provided in the budget statement made by the Level I budgetary unit is inconsistent with the one specified in the inspection notice, such unit must provide a representation and additional information as a basis for inspection.  If such data in the budget statement prepared by Level I budgetary unit is found incorrect, check the budget statement based upon the data provided in the inspection notice prepared by its affiliated entity;

– Check the budget balance carried over from the previous year according to the data provided in the inspection notice or notice of adjustment to the budget statement in the last year;

– Check the amount of funding received according to the data confirmed by the State Treasury which carries out the transaction;

– Check the funding amount declared in the budget statement within the given estimate according to the data provided in the inspection notice of affiliated entities and the amount used upon consideration of the State Treasury;

– As for revenues from business operation and service provision, the appraisal authority shall consolidate budget statements according to the reports on revenues from service provision;

c) check the increases and decreases in the statement compared to the estimate given by the competent authority;

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– Check the budget estimate given in the year to ensure total expenditure amount and expenditure on each particular field match those specified in the estimate given by the competent authority (including the estimate given in the beginning of the year, additional or adjusted estimate in such year)  Check the estimate made for expenditure from aids under regulations on management of state finance applied to non-refundable aids according to the estimate given and data on revenues and expenditures in the year as regulated;

– Check the causes for increases and decreases in expenditure amounts provided in the budget statement compared to the expenditure estimate given by the competent authority;

d) Check implementation of recommendations given by competent regulatory agencies through inspection, audit and appraisal of annual budget statement;

dd) Give comments on the annual budget statement according to the appraisal result.

2. When appraising the annual budget statement, the appraisal authority may:

a) request the appraised unit to provide a representation or information, documents and data necessary for appraisal purpose  In case such unit fails to provide all inspection notice within the time limit as required, the finance authority shall not carry out appraisal of budget statements made by units not receiving the inspection notice issued by the competent authority;

b) request the liable agency to remove illegitimate and unapproved expenditures from the statement and submit the illegitimate and unapproved expenditures, advance balance that is not carried over to the next year and other payable accounts to the state budget as regulated;

c) request the appraised unit and the inspecting authority to adjust the data provided in the budget statement made by the budgetary unit if any mistake is found;

d) request or ask a competent authority to request return of amounts transferred to state budget against regulations.  

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a) At the end of the appraisal, the appraisal authority shall make and sign a record of appraisal (according to Forms No.3a and 3b applied for budget statement appraisal in 2017 and Form No.1a, 1b and 1c applied to budget statement appraisal from 2018 onwards which are provided in Appendix 1 issued thereto).

b) The appraisal authority shall send an appraisal notice to the appraised unit (according to Form No.4a and 4b applied to budget statement appraisal in 2017 and Forms No.2a, 2b and 2c applied to budget statement appraisal from 2018 onwards which are provided in Appendix 2 issued thereto).

c) In case the appraised unit fails to sign the appraisal record, the appraisal authority shall send an appraisal notice to such unit and relevant entities according to the appraisal result.

Article 8. Consolidating and appraising annual commune-level budget statements and notifying appraisal results

1. According to budget statements sent by commune-level People’s Committees or inferior finance authorities as prescribed in Clause 4 Article 3 herein, superior finance authorities shall make appraisal of annual budget statements made by inferior authorities as follows:

a) Check the list of annual budget statements prepared according to the form provided in Circular No.344/2016/TT-BTC (as for commune-level budget) and Circular No.342/2016/TT-BTC (as for district-level budget) and ask for additional data from commune-level People’s Committees (for commune-level budget) or district-level financial agencies (for district-level budget) if such budget statements are found unsatisfactory;

b) check the sufficiency and consistency of the data provided in the budget statements as regulated. To be specific:

– Check the amounts of various-level budget revenues provided in the budget statements compared to the ones submitted to the State Treasury;

– Check the additional amount given by upper-level budget to the lower-level one compared to the data provided by the superior finance authority and data recorded by the State Treasury;

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– Check the causes for increases and decrease in fees and charges provided in the statements and other state budget revenues compared to the budget estimate given by the competent authority as per provisions of the law on management of taxes, fees and charges and other state regulations on revenues.

– Check the budget estimate given in the year to ensure total expenditure amount and expenditure on each particular field match those specified in the estimate given by the competent authority (including the estimate given in the beginning of the year, additional or adjusted estimate in such year)

– Check the causes for increases and decreases in expenditure amounts provided in the statements compared to the expenditure estimate given by the competent authority;

d) Check implementation of recommendations given by competent regulatory agencies through inspection, audit and appraisal of budget statements;

dd) Give comments on the annual budget statements according to the appraisal result.

2. When appraising and consolidating annual lower-level budget statements, the superior finance authority may: 

a) request commune-level People’s Committees (as for commune-level budget) or district-level financial agencies (as for district-level budget) to provide additional information and data necessary for the appraisal;

b) request the inspecting authority to remove illegitimate expenditures from the statements and submit payable accounts to the state budget as regulated.

c) request or ask a competent authority to request return of amounts transferred to state budget against regulations. 

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dd) Take actions as authorized or request the competent authority to take legally accepted actions against violations (if any).

3. Notification of results of annual budget statement appraisal (hereinafter referred to as “appraisal result notice”):

The superior finance authority shall appraise annual budget statements and notify the appraisal result (according to Appendix 3 issued thereto) to the appraised unit and relevant entities.

Article 9. Preparing, inspecting, appraising and notifying annual budget statements of authorized funding

1. The inferior regulatory agency receives the funding as authorized by the superior regulatory agency shall submit budget statement of such funding under regulations in Clause 1 Article 3 herein to the authorizing agency.

2. The superior regulatory agency shall inspect the budget statement of the funding received by the authorized inferior regulatory agency and notify the inspection result to such authorized agency as prescribed in Article 6 herein and include such statement to the budget statement of its budget expenditures the send them to the finance authority of the same level.

3. The finance authority of the same level shall appraise the budget statement received under regulations in Article 7 herein.

4. As for funding given under authorization for implementation of Ordinance for preferential treatment given to people with meritorious services to the revolution, the budget statement shall be made under special guidance provided in the Circular issued by the Ministry of Finance.

Article 10. Responsibilities for inspection, appraisal, notification and consolidation of annual budget statements assigned to relevant agencies and units

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a) Take responsibility for compliance with state regulations, accuracy and honesty of the data provided in the budget statements and legality of documents submitted to the inspecting authority and appraisal agency and timely provide all information, data and documents necessary for the inspection and appraisal of budget statements;

b) Strictly implement recommendations given by superior budgetary units or competent regulatory agencies regarding adjustments made to data provided in budget statements, bookkeeping, removal of illegitimate and unapproved expenditures from such statements and transfer to state budget;

c) Perform all tasks specified in the inspection notice or notice of adjustments to annual budget statements as well as register the procedure for adjusting the data provided in the budget statements with the State Treasury which carries out the transaction within 10 working days from the day receiving the inspection notice or adjustment notice sent by superior budgetary units (if such budget-using units are affiliated to the aforesaid units) or inspection notice given by finance authorities of the same level;

In case the budget-using unit disagrees with the content of the inspection notice given by the superior budgetary agency, such unit shall send a request for reconsideration to the Level I budgetary unit;

In case the budget-using unit does not concur with the content of the inspection notice given by the Level I budgetary unit, such unit shall send a request for reconsideration to the finance authority of the same level;

In case the budget-using unit does not concur with the content of the inspection notice given by the finance authority of the same level, such unit shall send a request for reconsideration to People’s Committees of the same level (for Level I local budgetary units) or the Prime Minister (for Level I central budgetary units).

Before a decision is issued by the competent authority, the inspection result notice issued by the competent authority shall be complied with.

2. Responsibilities of superior budgetary units of budget-using units:

a) Inspect annual budget statements and notify the inspection result and take responsibility for the inspection results provided by their affiliated inferior units; 

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In case the superior budgetary unit disagrees with the content of the appraisal notice provided by the Level I budgetary unit, such unit shall send a request for reconsideration to the finance authority at the same level of the Level I budgetary unit for.  Before a decision is issued by the finance authority, appraisal result notice issued by the Level I budgetary unit shall be complied. .

3. Responsibilities of Level I budgetary units:

a) Instruct their inferior budgetary units to comply with regulations on inspection and notification of annual budget statements and send a consolidated statement on schedule as regulated;

b) Inspect annual budget statements and notify inspection results and take responsibility for the inspection results issued by their inferior budgetary units as prescribed in Article 6 herein, appraise annual budget statements made by superior budgetary units of budget-using units and notify appraisal results as prescribed in Article 7 herein;

c) Implement all recommendations provided in the appraisal result notice and adjust the inspection result notice given to their affiliated budgetary units within 10 working days from the day on which the appraisal result notice from the finance authority of the same level is received; 

In case the Level I budgetary unit disagrees with the content of the inspection result notice or appraisal result notice issued by the finance authority, such unit shall send a request for reconsideration to the People’s Committee of the same level (as for Level I budgetary units for local government budget) or the Prime Minister (as for Level I budgetary units for central government budget);

Before a decision is issued by People’s Committee of the same level or the Prime Minister, the appraisal result notice issued by the finance authority of the same level shall be complied.

4. Responsibilities of finance authorities of various levels:

a) Inspect annual budget statements made by Level I budgetary units that are also budget-using units and notify inspection results under regulations in Article 6 herein;

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c) Send the a consolidated statement to the competent authority for approval in conformity with regulations in Clause 6, 7 and 8 Article 44 of Decree No.163/2016/ND-CP and Circular No.342/2016/TT-BTC.

5. Responsibilities of the State Treasury:

a) Confirm and take responsibility for confirmation of use of state budget estimate, advance and advanced payment for budgetary units as regulated, revenues and expenditures on projects funded by ODA loans and concessional loans as a basis for making annual budget statements;

b) Review and confirm the balance of state budget carried over to the next year as prescribed in Article 43 of Decree No.163/2016/ND-CP and Article 26 of Circular No.342/2016/TT-BTC;

c) Suspend payments for budgetary units that fail to send the annual budget statement within the specified time limit until such budget statements are received under written request from the finance authorities, except for payments for salary, salary-based allowances, other allowances, scholarships and other necessary expenditures to ensure operation of the agency, excluding expenditures on equipment purchase and repair;

d) Cooperate with budget-using units in adjusting the data recorded in the bookkeeping as requested in written by the competent authority according to the results of inspection or appraisal of annual budget statements.

Article 11. Effect

1. This Circular comes into force from February 10, 2018 and applies to budget statements from 2017 and onwards.

2. Circular No.01/2007/TT-BTC dated January 02, 2007 of the Minister of Finance on guidelines for inspection, appraisal and notification of annual budget statements made by administrative agencies, service providers and organizations funded by state budget and annual statements of budget of various levels will expire on from the effective date of this Circular.

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PP. MINISTERDEPUTY MINISTER

Tran Xuan Ha

APPENDIX 01

(Issued together with Circular No.137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness

(Location and date)

RECORD

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The inspected/appraised unit: …

Chapter code: …

I. Participants:  1. Representative of the inspected/appraised unit:

Mr./Mrs. ……… Position: ….

2. Representative of the inspecting/appraisal authority:

Mr./Mrs. ……… Position: ….

3. ……….……….……….……….

II. Inspection/Appraisal content:

1. Scope:

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2. Data provided in the budget statement:

a) Revenues from fees and charges

– Total revenue in the year: ….. VND

–  Amount transferred to state budget: ….. VND

–  Amount deducted and withheld: ….. VND

(Details shall be provided according to Form No.3a applied to inspection/appraisal of budget statements in 2017 and Form No.1a applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

b) Finalization of budget expenditures:

– Outstanding state budget carried over from the previous year

– Budget estimate given in the year: …. VND, including:

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+ Additional budget estimate in the year: ….. VND

– Funding received in reality in the year: ….. VND

– Funding recorded in the budget statement: …..VND;

–  Decreases: ….. VND

– Unused funding carried over to the next year and recorded in the budget statement: ….. VND, including:

+ Funding received: ….. VND

+ Estimated amount at the State Treasury: ….. VND

(Details shall be provided according to Form No.3b applied to inspection/appraisal of budget statements in 2017 and Form No.1c applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

3. Implementation of recommendations given by the audit agency, inspectorate or finance authority

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– Total amount paid to state budget: ….. VND

– Outstanding amount payable to state budget: ….. VND

(Details shall be given in the Form No.69 provided in Appendix 1 issued together with Circular No.342/2016/TT-BTC)

4. Explanation:

Provide explanation and assessment of budget statements for obligatory expenditures, programs and objectives given in the year. including assessment of causes for increases and decreases in the budget amount compared to the estimate given in such year in conjunction with the outcomes of accomplishment of socio-economic objectives in order to assess the efficiency in expenditure on each task, program or field assigned and provide detailed explanation about the budget amount carried over to the next year, funding given for estimate cancelling (if any) or those transferred to state budget and explanation about decreases and increases in personnel and state budget expenditures by foreign currency.  Specify the cause for difference between the data in the inspection/appraisal result notice and the one recorded in the budget statement provided (if any)

As for off-budget financial funds: provide explanation and assessment of outcomes of duty fulfillment of such funds.

III. Comparison of business performance data²:

– Surplus amount: ….. VND, including:

– Saving amount of the administrative agency: ….. VND

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– Funding for salary reform: ….. VND

(Details shall be provided according to Form No.3a applied to inspection/appraisal of budget statements in 2017 and Form No.1b applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

IV. Comments and recommendations:

1. Comments:

Give comments on the following issues:

– Time for submission of statements

– Forms of statements

– Inspection of annual budget statements made by inferior budgetary units and affiliated entities (for superior budgetary units and Level I budgetary units)

– Compliance with state regulations, including regulations on making, allocating and giving estimates, asset purchase and repair, asset management and use, revenues and transfer to state budget; expenditures, accounting of revenues and expenditures and state budget entries

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2. Recommendations:

Specify recommendations given by the inspected/appraised unit and the appraisal/inspecting authority which are related to compliance with state regulations and implementation of recommendations of the State Audit Office of Vietnam, inspectorate and finance authority by the inspected/appraised unit.

This record shall be made into 4 copies (2 copies for each party) which is agreed and signed below./.

Representative of the inspected/appraised unitDirector (Sign, full name and seal)

Representative of….(name of the finance authority or superior budgetary unit)(Sign and full name)

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² Data aggregation provided by the inspecting authority for budget statement made by its affiliated entity or appraisal agency for expenditure statements, not data comparison

APPENDIX 02

(Issued together with Circular No.137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance)

(Name of the finance authority or superior budgetary unit)——–

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness—————-

No…../TB-…

(Location and date)

…

…

…

Inspection/Appraisal of budget statement of…0}

The notified unit: …

Chapter code: …

Pursuant to Circular No.137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance providing for inspection, appraisal, notification and consolidation of annual budget statements;

Pursuant to the budget statement in the year of .. made by… (name of the notified unit) and the inspection/appraisal record dated …. between … (name of the inspected/appraised unit) and (name of the inspecting/appraisal authority);

……….. (Name of the notifying agency) announces budget statement in the year of….  (excluding.…) of (name of notified unit) with the following contents:

I. Data:

1. Data provided in the budget statement:  

a) Revenues from fees and charges

…

…

…

–  Amount transferred to state budget: ….. VND

–  Amount deducted and withheld: ….. VND

(Details shall be provided according to Form No.3a applied to inspection/appraisal of budget statements in 2017 and Form No.1a applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

b) Statement of budget expenditures:

– The balance of budget carried over from the previous year

– Budget estimate given in the year: …. VND, including:

+ Budget estimate given in the beginning of the year: ….. VND

+ Additional estimate in the year: ….. VND

– Funding received in reality in the year: ….. VND

…

…

…

–  Decreases: ….. VND

– Unused funding carried over to the next year and recorded in the budget statement: ….. VND, including:

+ Funding received: ….. VND

+ Budget estimate balance at the State Treasury: ….. VND

(Details shall be provided according to Form No.3b applied to inspection/appraisal of budget statements in 2017 and Form No.1c applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

2. Implementation of recommendations given by the audit agency, inspectorate or finance authority

– Total amount payable to the state budget: ….. VND

– Total amount paid to state budget: ….. VND

– Outstanding amount payable to state budget: ….. VND

…

…

…

3. Description:

Provide explanation and assessment of budget statement of for obligatory expenditures, programs and objectives given in the year, including assessment of causes for increases and decreases in the budget amount compared to the estimate given in such year in conjunction with the outcomes of accomplishment of socio-economic objectives in order to assess the efficiency in expenditure on each task, program or field assigned and provide detailed explanation about the budget carried over to the next year, funding for estimate cancelling (if any) or those transferred to state budget and explanation about decreases and increases in personnel and state budget expenditures by foreign currency.  Specify the cause for difference between the data given in the inspection/appraisal notice and the one recorded in the budget statement provided (if any)

As for off-budget financial funds: provide explanation and assessment of outcomes of duty fulfillment of the funds.

III. Comparison of business performance data⁴:

– Surplus amount: ….. VND, including:

– Savings of the administrative agency: ….. VND

– Contribution to funds: ….. VND

– Funding for salary reform: ….. VND

(Details shall be provided according to Form No.3a applied to inspection/appraisal of budget statements in 2017 and Form No.1b applied to inspection/appraisal of budget statements from 2018 and onwards which are issued together with this Circular.)

…

…

…

1. Comments:

Give comments on the following issues:

– Time for submission of statements

– Forms of statements

– Inspection of annual budget statements made by inferior budgetary units and affiliated entities (for superior budgetary units and Level I budgetary units)

– Compliance with state regulations, including regulations on making, allocating and giving estimates, asset purchase and repair, asset management and use, revenues and transfer to state budget; expenditures, accounting of revenues and expenditures and state budget entries

– Implementation of recommendations given by the State Audit Office of Vietnam, inspectorate and finance authority

…….

2. Recommendations:

…

…

…

DIRECTOR OF THE FINANCE AUTHORITY OR SUPERIOR BUDGETARY UNIT (Sign, full name and seal)

______________________

³The notice shall be named by the record’s name.  The content thereof shall be provided according to the record’s content.

⁴Data aggregation provided by the inspecting authority for budget statement made by its affiliated entity or appraisal authority for expenditure statement, not data comparison

APPENDIX 03

…

…

…

[Name of the finance authority]——-

SOCIALIST REPUBLIC OF VIETNAMIndependence – Freedom – Happiness—————-

No…../TB-…

(Location and date)

NOTICE OF DISTRICT/COMMUNE BUDGET STATEMENT APPROVAL

Year …

(For district budget statements approved by provincial authorities and commune budget statements approved by district authorities)

Pursuant to Circular No.137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance providing for inspection, appraisal, notification and consolidation of annual budget statements;

…

…

…

I. Data concerned:

Unit: VND million

Amount

Estimate given by the superior authority

Stated amount approved by the competent authority

Appraised amount

Comparison

Relative amount

Absolute amount

…

…

…

2

3

4= 3/2

5=3-2

State budget revenue, expenditure and balance

I. Total state budget revenue in the area under management

1. Domestic revenues (excluding revenue from crude oil)

2. Revenue from crude oil

…

…

…

4. Revenue from non-refundable aids provided directly for local authorities

II. Local government budget revenues

1. Local budget revenues retained as authorized

– Revenues wholly retained by local government  budget

– Revenues distributed to local government budget by ratio

2. Revenue from budget surplus

3. Revenue from budget carried over from the previous year

4. Additional funding from upper-level budget

– Additional funding for budget balancing

…

…

…

III. Local government budget expenditures

1. Expenditure on development investment

Including:

– Expenditure on vocational education and training

– Expenditure on science and technology activities

2. Payment of loan interests

3. Recurrent expenditure

Including:

– Expenditure on vocational education and training

…

…

…

– Expenditure on environment-related activities

4. Provision of additional funding for lower-level budget:

– Additional funding for budget balancing

– Dedicated additional funding

5. Expenditure carried over to the next year

…

…

…

II. Comments:

Give comments on the following issues:

1.  Time for submission of the budget statement

– Time for submission of the budget statement to the superior finance authority by the People’s Committee

– Time for submission of the budget statement approved by the People’s Council

2. Sufficiency of the form of the budget statement

3. Explanation and representation

4.  Data provided, including:

–  Various-level budget revenues compared to the ones submitted to State Treasury

…

…

…

– Budget statements of local budget expenditure compared to statements of local budget revenue

– Required criteria presented by the data

– Legality of increases and decreases in revenue and expenditure amounts compared to the estimated revenues and expenditures

……..

III. Recommendations:

Specify recommendations given by the finance authority relating to compliance with state regulations of lower-level budget.

DIRECTOR OF THE FINANCE AUTHORITY (Sign, full name and seal)

…

…

…

APPENDIX 4

(Issued together with Circular No.137/2017/TT-BTC dated December 25, 2017 of the Ministry of Finance)

Structure and format of data on state budget revenues and expenditures according to the state budget entries

1. Structure of the data on state budget expenditures according to the state budget entries

(1) Type; text, 3 characters;

(2) Item: text, 3 characters;

(3) Section: text, 4 characters;

(4) Subsection: text, 4 characters;

(5) National target program (if any), code of subprogram or subproject: text, 4 characters;

…

…

…

(7) Code of the unit related to state budget (MA_QHNS, text, 7 characters): including the code of the budgetary unit or code of the fundamental construction project specified in Circular No.185/2015/TT-BTC dated November 17, 2015.

(8) Amount provided in the budget statement: number

2. Structure of the data on state budget revenues according to the state budget entries

(1) Section and subsection: text, 4 characters;

(2) Budget level: text, 1 character;

(3) Chapter: text, 3 characters; 

(4) Amount provided in the budget statement: number

3. File format

In addition to a hard copy and excel file prescribed in item b Clause 3 Article 3 herein, another excel file shall be sent to the email address: [email protected] be specific:

…

…

…

– For expenditure statement: QTCHI_YYYY_<code>.xlsx, where:YYYY refers to the year in which the budget statement is madecode refers to the code of the unit related to state budgetFor example: the file of expenditure statement 2017 prepared by the Ministry of Finance is named as QTCHI_2017_1082814.xlsx.

– For revenue statement: QTTHU_YYYY_<code>.xlsx, where:YYYY refers to the year in which the budget statement is madecode refers to the code of the unit related to state budgetFor example: the file of revenue statement 2017 prepared by the Ministry of Finance is named as QTTHU_2017_10828 li.xlsx.

b) Information shall be placed in order in one sheet of the excel file according to information provided in statement forms.  To be specific:

– Statements of state budget expenditures:

+ As for Level I central budgetary units (part II of Form No.4b applied to budget statements in 2017 which is issued thereto or Form No.01-01/BCQT issued together with Circular No.107/2017/TT-BTC which is applied to budget statements from 2018 onwards or part II of Form No.2c issued thereto):  

Column A: Type

Column B: Item

Column C: Section

Column D Subsection

…

…

…

Column F: Money amount

+ As for Departments of Finance of provinces and centrally-affiliated cities (Form No.64 provided in Appendix 1 issued together with Circular No.342/2016/TT-BTC):

Column A: Level

Column B: Chapter

Column C: Type

Column D: Item

Column E: Section

Column F: Subsection

Column G: Money amount

…

…

…

Column A: Level

Column B: Chapter

Column C: Section

Column D Subsection

Column E: Money amount (according to budget level)

Form No.01

STATEMENT OF OFF-BUDGET FINANCIAL FUNDS IN THE YEAR OF …(Applied to off-budget financial budget, superior budgetary units and Level I budgetary units)

Unit: VND

…

…

…

FUND’S NAME

 CAPITAL BALANCE BY 31/12/….  (previous year) (1)

ESTIMATED AMOUNT (IN THE YEAR OF …)

REALIZED AMOUNT ( IN THE YEAR OF …)

 BALANCE BY 31/12/….

TOTAL CAPITAL GENERATED(2)

TOTAL CAPITAL USED IN THE YEAR (3)

CAPITAL DIFFERENCE

TOTAL CAPITAL GENERATED(2)

…

…

…

CAPITAL DIFFERENCE

TOTAL

INCLUDING FUNDING FROM CENTRAL GOVERNMENT BUDGET (if any)

TOTAL

INCLUDING FUNDING FROM CENTRAL GOVERNMENT BUDGET (if any)

A

B

1

2

…

…

…

4

5=2-4

6

7

8

9=6-8

10=1+6-8

1

Fund for…

…

…

…

…

…

…

Fund for…

…

…

…

3

….

…

…

…

…

…

…

…

…

…

Notes:

(1) Fund balance in case of funds for social insurance, health insurance or unemployment insurance)

…

…

…

– As for other funds: including revenues from loan recovery, state funding, contributions of organizations and individual and financial fund revenues

(3) As for insurance funds: including payment of social insurance, health insurance and unemployment insurance, costs for management and investment of Vietnam social insurance system.

– As for other funds: including loans for investment, interest assistance, non-refundable aid provision, financial fund expenditure including the fund surplus (if any).

PREPARED BY (Sign and full name)

On date… DIRECTOR(Sign, full name and seal)

Form No.02

TOTAL REVENUES FROM SERVICE PROVISION OF PUBLIC SERVICE PROVIDER IN THE YEAR OF …. (EXCLUDING STATE BUDGET)(Applied to superior budgetary units and Level I budgetary units)

Unit: VND

…

…

…

NAME OF THE UNIT

ESTIMTED AMOUNT(IN THE YEAR OF …)

REALIZED AMOUNT (IN THE YEAR OF …)

COMPARISON (%)

A

B

1

2

3=2/1

…

…

…

TOTAL

I

Education – training and vocational education

…

…

…

Education institution

1

– School..

…

…

…

– Center ..

B

Vocational education institution

…

…

…

– School..

2

– Center ..

…

…

…

Health care

A

Medical facility

…

…

…

– Hospital…

2

– Institute …

…

…

…

– Health center…

B

Preventive healthcare facility

…

…

…

– Health center…

2

– Institute …

…

…

…

Nursing and rehabilitation facility

1

Hospital…

2

…

…

…

C

Other facilities

1

…

…

…

2

– ….

III.

…

…

…

1

….

2

…

…

…

VI

Science and technology

1

…

…

…

VII

Other fields

…

…

…

PREPARED BY (Sign and full name)

On date… DIRECTOR(Sign, full name and seal)

Form No.03

Chapter code: …

…

…

…

REPORT

EXPLANATION ABOUT ANNUAL BUDGET STATEMENT COMPARED TO BUDGET ESTIMATE

Year … (Applied to superior budgetary units and Level I budgetary units)

I- Aggregated data:

Unit: VND

No.

Amount

Estimated amount carried over from the previous year (1)

Estimated amount given in the year (2)

…

…

…

Annual budget statement

Comparison between amounts provided in the budget statement and given estimate

Comparison between amounts provided in the budget statement and used estimate

Absolute

Relative (%)

Absolute

Relative (%)

A

B

…

…

…

2

3=2+1

4

5 = 4-2

6 = 4/2

7 = 4-3

8=4/3

Total:

…

…

…

A

Recurrent expenditure

…

…

…

1

Expenditure for national defense purpose

…

…

…

2

Expenditure on social order and security

…

…

…

3

Expenditure on education-training and vocational education

…

…

…

4

Expenditure on science and technology activities

…

…

…

5

Expenditure for healthcare, population and family care

…

…

…

6

Expenditure for culture and information purpose

…

…

…

7

Expenditure on broadcasting

…

…

…

8

Expenditure on sport activities

…

…

…

9

Expenditure on environmental protection

…

…

…

10

Expenditure on economic activities

…

…

…

11

Expenditure of state management agencies, communist party and delegations

…

…

…

12

Expenditure on social security

…

…

…

13

Other expenditures

…

…

…

B

Expenditures on national target programs, target programs, national programs or projects

…

…

…

(Details of each national program or project)

…

…

…

II- Explanation:

1. Specify causes for decreases and increases in expenditure amounts recorded in the budget statement compared to the estimated ones (due to objective or subjective causes, changes in policies or unexpected activities, etc)

2. Assess the outcome and efficiency in state budget expenditures in conjunction with the outcome of fulfillment of duties or objectives specified in the program assigned.

…

…

…

PREPARED BY (Sign and full name)

ACCOUNTANT (Sign and full name)

On date… DIRECTOR(Sign, full name and seal)

Notes: (1) The budget estimate carried over from the previous year includes the balance of estimated amount and the balance of budget advance carried over from the previous year.

(2) Estimates given in the year include the estimate given in the beginning of the year, additional estimate and adjusted estimate (increase or decrease).

Form No.3a

COMPARISON OF SERVICE PROVISION REVENUES AND EXPENDITURES AND BUSINESS OPERATION REVENUES AND EXPENITURES

[NAME OF THE UNIT] (Applied to inspection/appraisal of budget statements in 2017)

…

…

…

Criteria

Details

Estimated amount

Realized amount

Reported amount

Inspected amount

Difference

Reported amount

Inspected amount

…

…

…

A

B

1

2

3=2-1

4

5

6=5-4

01

…

…

…

02

Revenues in 2017

…

…

…

(Details)

…

…

…

03

Expenditures in 2017

…

…

…

(Details)

04

…

…

…

…

…

…

05

Transfer to state budget

…

…

…

(Details)

…

…

…

06

Payments to superior authorities

…

…

…

07

Additional funding

…

…

…

…

…

…

08

Funding for set up funds

…

…

…

(Details)

09

…

…

…

(*) If the expenditure amount is greater than the revenue one, such amount shall be presented in the form of negative number and put in brackets (…)

Form No.3b

…

…

…

[NAME OF THE UNIT] (Applied to inspection/appraisal of budget statements in 2017)

Part I- BUDGET OVERVIEW:

Unit: VND

Criteria

Details

Total

Type…

Type…

Detail (of each affiliated entity) (if any)

…

…

…

Item…

Total type..

Item…

Item…

Amount reported

Inspected/Appraised amount

Difference

Amount reported

 Inspected/Appraised amount

…

…

…

Amount reported

 Inspected/Appraised amount

Difference

…

…

…

…

…

…

…

…

…

…

…

A

B

1

2

3=2-1

4

5

…

…

…

7

8

9=8-7

…

…

…

…

…

…

…

…

…

1

I. Unused funding carried over from the previous year

1. Information collection shall be made according to the data specified in code no.56 Section VII Appendix 4.2 issued together with the notice of budget statement approval in the previous year (according to the budget).

2

1. State budget

…

…

…

…

…

…

3

…

…

…

2. Details:

– Domestic budget is the annual funding amount provided by state budget.

…

…

…

4

– Funding received

…

…

…

5

– Outstanding estimate at the State Treasury

…

…

…

…

…

…

6

b) Aids

…

…

…

…

…

…

7

c) Loans

– Foreign loans

…

…

…

8

2. Revenues from fees and charges retained

– Revenues from fees and charges that may be retained under regulations state budget accounting (state budget revenue and expenditure accounting)

9

3. Other sources

…

…

…

10

II. Budget estimate given in the year

11

1. State budget:

…

…

…

…

…

…

12

a) Domestic budget

Information collection shall be made according to data specified in the decision on estimate giving issued by the competent authority (including additional and adjusted estimate in such year).

13

…

…

…

14

c) Loans

15

2. Amount that may be deducted and withheld

…

…

…

16

3. Other sources

17

III. Total budget used

…

…

…

…

…

…

18

1. State budget:

…

…

…

…

…

…

19

a) Domestic budget (3+12)

…

…

…

…

…

…

20

b) Aids (6+13)

…

…

…

…

…

…

21

…

…

…

…

…

…

…

…

…

2. Revenues from fees and charges retained (8+15)

…

…

…

…

…

…

23

3. Other sources (9+16)

…

…

…

…

…

…

24

IV. Funding received in reality

…

…

…

…

…

…

25

1. State budget:

…

…

…

…

…

…

26

a) Domestic budget

Disbursement of estimated budget at the State Treasury, expenditure and revenue entries, funding provided under the expenditure order and other received amounts

27

…

…

…

28

c) Loans

…

…

…

…

…

…

29

2. Revenues from fees and charges retained

…

…

…

…

…

…

30

3. Other sources

…

…

…

…

…

…

31

V. Funding recorded in the budget statement

…

…

…

…

…

…

32

1. State budget:

…

…

…

…

…

…

33

a) Domestic budget

…

…

…

…

…

…

34

…

…

…

…

…

…

…

…

…

c) Loans

…

…

…

…

…

…

36

2. Revenues from fees and charges retained

…

…

…

…

…

…

37

3. Other sources

…

…

…

…

…

…

38

VI Decreases(39+46+53)

…

…

…

…

…

…

39

1. Funding transferred to state budget:

…

…

…

…

…

…

40

a) State budget :

1. Decreases due to payments to state budget and other payments.

…

…

…

– Domestic budget

42

– b) Aids

2. Data collection shall be made based upon the money amount recorded in the documents of payment to state budget and other payments.

43

…

…

…

44

b) Revenues from fees and charges retained

45

c) Other sources

…

…

…

…

…

…

46

2. Other amounts payables to state budget:

…

…

…

…

…

…

47

…

…

…

1. The money amount payable to state budget as regulated or according to decisions of competent authorities and the outstanding budget that may not be carried over to the next year and recorded in the budget statement.

48

– Domestic budget (4+26-33-41-59)

49

–  Aids (6+27-34-42-61)

…

…

…

50

– Loans (7+28-35-43-62)

2. After being paid to state budget, such amount must be aggregated according to Form No.69 provided in Appendix 1 issued together with Circular No.342/2016/TT-BTC, not this Appendix.

51

b) Revenues from fees and charges retained (8+29-36-44-63)

…

…

…

52

c) Other sources (9+30-37-45-64)

53

3. Cancelled budget estimate

…

…

…

…

…

…

…

…

…

…

…

…

54

a) State budget:

 Unrequired estimate given in the year, unused estimate or cancelled estimate at State Treasury

…

…

…

55

– Domestic budget (5+11-23-53)

56

VII. Unused funding carried over to the next year and recorded in the budget statement

…

…

…

…

…

…

57

1. State budget:

…

…

…

…

…

…

58

a) Domestic budget

…

…

…

59

– Funding received

60

– Outstanding estimate in State Treasury

…

…

…

61

b) Aids

Outstanding budget that is carried over to the next year and recorded in the budget statement

62

c) Loans

…

…

…

2. Funding of which a given amount is deducted and withheld

The amount deducted and withheld Charge amount in excess must be submitted to state budget under regulations in Decree No.120/2016/ND-CP which is specified in Section VI of the list of state budget (amount paid and amount payable to state budget)

64

3. Other sources

Outstanding budget that may be retained as regulated and carried over to the next year for use and recorded in the budget statement. 

Part II- DETAILS OF THE BUDGET STATEMENT:

Type

…

…

…

Section

Subsection

Expenditure

State budget

Funding of which a given amount is deducted and withheld

Revenues from other activities that may be retained

Detail (of each affiliated entity) (if any)

Total

…

…

…

Aids

Loans

Amount reported

Inspected/Appraised amount

Difference

Amount reported

 Inspected/Appraised amount

Difference

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

A

B

C

D

E

1

2

3=2-1

4

…

…

…

6=5-4

…

…

…

…

…

…

…

…

…

…

…

…

…

Total:

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

Form No.4a

COMPARISON OF SERVICE PROVISION REVENUES AND EXPENDITURE AND BUSINESS OPERATION REVENUES AND EXPENDITURES

[NAME OF THE UNIT] (Issued together with notice of budget statement inspection/appraisal No…dated….)

…

…

…

Criteria

Details

Estimated amount

Realized amount

Comparison (%)

A

B

1

2

…

…

…

01

Non-distributed budget surplus carried over from the previous year (*)

02

Revenues in the year

…

…

…

(Details)

03

Expenditures in the year

…

…

…

(Details)

04

Surplus (04=01+02-03) (*)

…

…

…

05

Amount transferred to state budget

…

…

…

(Details)

06

Payments to superior authorities

…

…

…

07

Additional funding

…

…

…

08

Contribution to funds

…

…

…

(Details)

09

Non-distributed surplus by the end of the year  (09=04-05-06-07-08) (*)

…

…

…

(*) If the expenditure amount is greater than the revenue one, such amount shall be presented in the form of negative number and put in brackets (…)

PREPARED BY (Sign and full name)

DIRECTOR (Sign, full name and seal)

Note: This form is applied to budget statement inspection/appraisal in 2017.

Form No.4b

DATA ON INSPECTION/APPRAISAL OF BUDGET EXPENDITURE STATEMENT IN THE YEAR OF…(Issued together with notice of budget statement inspection/appraisal No…. dated….)

Part I- BUDGET OVERVIEW:

Unit: VND

…

…

…

Details

Total

Type…

Type…

Details (of each affiliated entity) (if any)

Total type..

Item…

Item

Total type..

…

…

…

Item…

Item…

A

B

1

2

3

4

…

…

…

6

7

…

…

…

…

…

…

…

…

…

(According to Form. No3b issued thereto)

…

…

…

…

…

…

Part II- DETAILS OF THE BUDGET STATEMENT:

…

…

…

Item

Section

Subsection

Expenditure

Total

Details (of each affiliated entity) (if any)

Total

State budget

Funding of which a given amount is deducted and withheld

…

…

…

Total

State budget

Funding of which a given amount is deducted and withheld

Revenues from other activities that may be retained

Domestic budget

b) Aids

Foreign loans

Domestic budget

 Aids

…

…

…

A

B

C

D

E

1

2

3

4

…

…

…

5

6

7

8

9

10

…

…

…

Total:

…

…

…

…

…

…

…

…

…

PREPARED BY (Sign and full name)

DIRECTOR (Sign, full name and seal)

Note: This form is applied to inspection/appraisal of budget statements in 2017.

Form No.1a

DATA ON INSPECTION OR APPRAISAL OF REVENUES FROM FEES AND CHARGES IN THE YEAR OF ….

NAME OF THE UNIT

…

…

…

Criteria

Details

Estimated amount

Realized amount

Amount reported

Inspected/Appraised amount

Difference

Amount reported

 Inspected/Appraised amount

…

…

…

A

B

1

2

3=2-1

4

5

6=5-4

I

…

…

…

1

Fee for …

…

…

…

– Total revenue

…

…

…

– Revenue payable to state budget

…

…

…

– Revenue that may be deducted and withheld

2

…

…

…

– Total revenue

…

…

…

– Revenue payable to state budget

…

…

…

– Revenue that may be deducted and withheld

…

…

…

II.

CHARGES

1

…

…

…

2

Charge for …

…

…

…

…

…

…

Note: The data herein shall be provided upon consideration of the explanation of the budget statement made according to Form No.03/BCQT issued together with Circular No.107/2017/TT-BTC

Form No.1b

COMPARISON OF BUSINESS PERFORMANCE DATA OF …

NAME OF THE UNIT

Unit: VND

Criteria

…

…

…

Amount reported

Inspected/Compared amount

Difference

A

B

1

2

3=2-1

…

…

…

…

…

…

…

…

…

…

…

…

Notes: The data herein shall be provided upon consideration of the report on business performance outcomes made according to Form No.B02/BCTC and explanation of the financial statement made according to Form No.B04/BCTC (applied to units making a detailed financial statement) or Form No.B05/BCTC (applied to units making a general financial statement) which is issued together with Circular No.107/2017/TT-BTC.

– If the expenditure amount is greater than the revenue one, such amount shall be presented in the form of negative number and put in brackets (…)

– If the unit accrues other revenues that must be transferred to state budget as regulated (including revenues from liquidation or sale of assets of administrative agencies, the balance of interests from investment in projects funded by ODA loans, concessional loans given by state budget, balance of interests from aid provision, funding balance, difference in the exchange rate of the aids provided by the sponsor without any agreement, revenues from bidding, etc), the criteria called “Other payments to state budget” must be added into this form  (before the criteria “Surplus/deficit in the year”).

Form No.1c

DATA ON INSPECTION/APPRAISAL OF

…

…

…

NAME OF THE UNIT

Part I- BUDGET OVERVIEW:

Unit: VND

Criteria

Details

Total

Type…

Type…

…

…

…

Total type..

Item…

Item

Total type…

Item…

Amount reported

Inspected/Appraised amount

Difference

Amount reported

…

…

…

Difference

Amount reported

 Inspected/Appraised amount

Difference

…

…

…

…

…

…

…

…

…

A

1

2

3=2-1

4

…

…

…

6=5-4

7

8

9=8-7

…

…

…

…

…

…

…

…

…

….

(According to Form No.01/BCQT issued together with Circular No.107/2017/TT-BTC

…

…

…

…

…

…

…

…

…

…

…

…

Notes:

1. As for the outstanding budget not in 2017 carried over to 2018: funding of which a given amount may be deducted and withheld shall be separated and carried over to the funding in 2018 which may be deducted and withheld; revenues from the surplus of business operation shall not be recorded in the budget statement and expenditures of other sources may be retained according to regulations in Circular No.107/2017/TT-BTC. 2. Checking and comparison of criteria must satisfy the following requirements: 

– Budget amount carried over from the previous year + estimated amount given in the year = budget amount recorded in the budget statement + decreased budget amount + budget amount that may be carried over to the next year

– Realized amount of the budget balance carried from the previous year (balance of advance budget carried from the previous year) + Amount received in the year = Amount recorded in the budget statement + illegitimate expenditures that have been returned to state budget + illegitimate expenditures that have not been returned to state budget + Received amount that may be carried over to the next year (the balance of advance budget carried over to the next year)

…

…

…

Type

Item

Section

Subsection

Expenditure

Total

State budget

Funding amount of which a given amount may be deducted and withheld

Revenues from other activities that may be retained

…

…

…

Domestic budget

 Aids

Foreign loans

Amount reported

Inspected/Appraised amount

Difference

Amount reported

Inspected/Appraised amount

Difference

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

…

A

B

C

D

E

1

2

3=2-1

…

…

…

5

6=5-4

7

8

9

10

11

12 =

13

…

…

…

15=…

16

17

18=

…

…

…

…

…

…

…

…

…

I. Recurrent budget/independent budget

…

…

…

…

…

…

II. Non-recurrent budget/dependent budget

…

…

…

…

…

…

…

…

…

…

…

…

Note: As for inspected/appraised units which receive funding for programs and projects: statements of such funding amount shall be appraised according to the criteria specified in Form No.F01-02/BCQT issued together with Circular No.107/2017/TT-BTC (providing additional information on the amount reported, appraised amount and difference amount)

Form No.2a

DATA ON INSPECTION OR APPRAISAL OF REVENUES FROM FEES AND CHARGES IN THE YEAR OF ….

NAME OF THE UNIT: (Issued together with inspection/appraisal notice No…. dated….)

Unit: VND

Criteria

…

…

…

Estimated amount

Realized amount

Comparison (%)

(%)

A

B

1

2

3= 2/1

…

…

…

(According to Form No.1a issued  thereto)

…

…

…

PREPARED BY (Sign and full name)

DIRECTOR (Sign, full name and seal)

Form No.2b

BUSINESS PERFORMANCE DATA COMPARISON

NAME OF THE UNIT: (Issued together with inspection/appraisal notice No…. dated….)

Unit: VND

Criteria

Details

…

…

…

A

B

C

(According to Form No.1b issued thereto)

…

…

…

…

…

…

…

…

…

…

…

…

PREPARED BY (Sign and full name)

DIRECTOR (Sign, full name and seal)

Form No.2c

DATA ON INSPECTION/APPRAISAL OF

BUDGET EXPENDITURE STATEMENT IN THE YEAR OF …

NAME OF THE UNIT

(Issued together with inspection/appraisal notice No…. dated….)

…

…

…

Unit: VND

Criteria

Details

Total

Type…

Type…

Details (of each affiliated entity) (if any)

Total type..

Item

…

…

…

Item

Total type..

Item

Item…

A

…

…

…

1

2

3

4

5

6

7

…

…

…

…

…

…

(According to Form No.1c issued  thereto)

…

…

…

…

…

…

…

…

…

Part II- DETAILS OF THE BUDGET STATEMENT:

Type

Item

Section

Subsection

Expenditure

Total

Details (of each affiliated entity) (if any)

Total

…

…

…

Funding of which a given amount is deducted and withheld

Revenues from other activities that may be retained

Total

State budget

Funding of which a given amount is deducted and withheld

Revenues from other activities that may be retained

Domestic budget

 Aids

Foreign loans

…

…

…

 Aids

Foreign loans

A

B

C

D

E

1

2

…

…

…

4

5

6

7

8

9

10

11

12

…

…

…

Total:

…

…

…

…

…

…

…

…

…

Note: As for inspected/appraised units which receive funding for programs and projects: statements of such funding amount shall be appraised according to the criteria specified in Form No.F01-02/BCQT issued together with Circular No.107/2017/TT-BTC (providing additional information on the amount reported, appraised amount and difference amount)

PREPARED BY (Sign and full name)

DIRECTOR (Sign, full name and seal)

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