Bản dịch văn bản 225/1998/QĐ-TTg
Decision 225/1998/QĐ-TTg
Cơ quan ban hành: Thủ tướng Chính phủ
Ngày ban hành: 1998-11-20

DECISION No Decision No. 225/1998/QD-TTg of November 20, 1998 promulgating the Regulation on financial PUBLICITY by different State budget levels, budget drafting units, State enterprises and funds with revenue sources from people�s contributions THE PRIME MINISTER Pursuant to the Law on Organization of the Government of September 30, 1992; Pursuant to the Ordinance on the Practice of Thrift and Combat against Wastefulness of February 26, 1998; To facilitate the inspection and supervision by agencies, mass organizations, social organizations and people over the management and use of State�s capital and properties as well as people�s contributions; to achieve justice in income distribution, thus contributing to the implementation of the policy on practicing thrift and combating wastefulness, detecting and promptly preventing acts of violation of the finance-management regime, creating conditions for the right evaluation of the results of financial activities of organizations, agencies and units; At the proposal of the Minister of Finance, DECIDES: Article 1.- To issue together with this Decision the Regulation on financial publicity by different State budget levels, budget drafting units, State enterprises and funds with revenue sources from people�s contributions. 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 the agencies attached to the Government, the chairmen of the People�s Councils, the presidents of the People�s Committees of different levels, the heads of the budget drafting units, the chairmen of the Managing Boards, the general directors and directors of State enterprises, the account owners, the heads of the boards of management of funds with revenue sources from people�s contributions shall have to organize the implementation and guide their attached units to implement this Decision. For the Prime Minister Deputy Prime Minister NGUYEN TAN DUNG 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 Decision No. 225/1998/QD-TTg of November 20, 1998) Chapter I GENERAL PROVISIONS Article 1.- Purposes of financial publicity Financial publicity is a measure aimed to bring into play the mastery of public employees, collectives of laborers and people in the exercise of the right to inspection and supervision over the management and use of State�s capital and properties; the mobilization, management and use of people�s contributions as prescribed by law, thereby ensuring the effective implementation of the Ordinance on Thrift Practice and Wastefulness Combat. Article 2.- Principles of financial publicity The financial publicity must ensure the full, accurate and prompt provision of the publicized financial information, suited to each information receiver and through forms provided for in this Regulation. The forwarding of final settlement reports and financial statements by budget drafting units, State enterprises and funds shall comply with the current regulations on financial and accounting reporting regimes. Article 3.- Objects and scope of application of financial publicity 1. Different State budget levels, budget drafting units, State enterprises and funds established with permission from administrations at all levels under the provisions of law and with revenue sources from people�s contributions shall all have to effect the financial publicity in accordance with this Regulation. 2. For armed forces units, Party�s organizations and units tasked to manage national reserves, the financial publicity shall be effected as follows: a/ Revenues and expenditures arising from regular activities of such agencies and organizations must be made public internally in accordance with this Regulation. b/ The following information shall not be made public: - Data on properties used exclusively for defense and security; data on the State budget drafting, allocation and final settlement for national defense and security; - Data on the national financial reserves as well as on the expenditures for the purchase of national reserve commodities. Article 4.- Forms of financial publicity Depending on the contents and nature of each type of information and information receivers, the financial publicity may be effected in the following forms: 1. Reports presented directly at the annual meetings of agencies and organizations; 2. Distribution of publications; 3. Posting up at agencies� and organizations� offices; 4. Written notices. Chapter II MAKING PUBLIC THE STATE BUDGET Article 5.- Making public data on the State budget drafting and final settlement, which have been decided and ratified by the National Assembly; and data on the State budget drafting and final settlement by the central-level agencies, provinces and centrally-run cities, which have been assigned and ratified The Minister of Finance shall make public the following contents: 1. The annual total State budget estimates, reports on 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 the said contents, expenditures for the following fields shall be publicized in detail: investment and development, education and training, public health, culture and sports and national target programs. The making public of the above-said information shall be effected in form of publications distribution. 2. The annual total State budget revenue and expenditure estimates which have been drafted by the ministries, the central-level agencies and assigned by the Prime Minister; and the annual reports on final settlement of State budget revenues and expenditures of these units, which have been considered and ratified by the Ministry of Finance, except for data not allowed for publicity as prescribed by law. The making public of the above-said information shall be effected in form of distributing publications and sending written notices to the concerned ministries and central-level agencies. 3. The annual total State budget revenue and expenditure estimates, which have been drafted by the provinces and centrally-run cities and assigned by the Prime Minister; the percentages of divided revenue, additional allocations from the central budget and funds authorized by the central budget (if any). The making public of the above-said information shall be effected in form of distributing publications and sending written notices to the concerned provinces and centrally-run cities. Article 6.- Making public budget estimates and budget final settlement reports by local administrations of different levels The presidents of the People�s Committees of different levels shall make public the following contents: 1. The total local budget estimates and reports on final settlement of the local budget revenues and expenditures, which have been decided and ratified by the People�s Council of the same level. The local budget expenditure estimates shall be detailed in a number of major fields, including investment and development, education and training, public health, culture and sports. The making public of the above-said information shall be effected in form of distributing publications and reporting directly at the annual meetings of the People�s Councils of different levels. As for the budget estimates and reports on final settlement of budget revenues and expenditures of communes, wards and townships, which have been decided and ratified by the People�s Councils, the presidents of the commune/ward/township People�s Committees shall have to make public detailed budget revenues and expenditures in each field; the amount of additional allocations from the higher-level budget (if any), to the entire population in their respective localities in such forms as posting up at offices of the commune/ward/township People�s Committees and reporting at the annual meetings of the commune/ward/township People�s Councils. 2. The total budget estimates and reports on final settlement of budget revenues and expenditures of agencies and units attached to the People�s Committees of the level which has assigned and ratified such estimates and reports. The making public of the above-said information shall be effected in form of written notices to concerned agencies and units. 3. The total budget revenue and expenditure estimates, percentage of divided revenues, additional allocations and total authorized funds (if any) of the lower-level administrations, which have been assigned and ratified. The publicity shall be effected in form of written notices to the lower-level People�s Committees. Article 7.- Time of making public the State budget After the budget estimates have been assigned and decided and the budget final settlement reports have been considered and ratified by the competent levels, the contents stipulated in Articles 5 and 6 of this Regulation must be made public within: - 60 days, for the form of publications distribution, - 30 days, for the form of issuing written notices, - 15 days, for the form of posting up publicly, or - During time when the meeting takes place, for the form of reporting at the meetings of the People�s Councils of different levels. Chapter III FINANCIAL PUBLICITY BY STATE BUDGET DRAFTING UNITS Article 8.- Making public the State budget allocation and use by State budget drafting units 1. The heads of the drafting units that directly use money from the State budget shall make public within their units the annual budget estimates and budget final settlement reports which have been assigned and ratified. The data on budget estimates and budget final settlement reports shall be detailed to each revenue and expenditure item, according to the current State budget contents. 2. The heads of higher-level budget drafting units shall notify their respective lower-level budget drafting units of the following contents: a/ The annual total State budget estimates and reports on final settlement of State budget revenues and expenditures, including the reduction or addition to the annual estimates (if any), which have been assigned to the units and ratified by the competent agencies. Of the said contents, expenditures on the following shall be detailed: wages, working travel allowances, conferences, procurement of equipment and working facilities, repair and renovation of offices, and capital construction. b/ The total budget estimates, including the reduction or addition amounts (if any) in the year, and the reports on the comprehensive final settlement of the annual total budget revenues and expenditures of the lower-level budget drafting units, which have been assigned and ratified. Of the above-said contents, expenditures on the following shall be detailed: wages, working travel allowances, conferences, procurement of equipment and working facilities; repair and renovation of offices, and capital construction. 3. The making public of the contents stipulated in Clauses 1 and 2 of this Article shall be effected in such forms as distributing publications, sending written notices to the lower-level drafting units, posting up at the units� offices, and announcing at conferences of the units� employees. 4. After the competent level has assigned, ratified the budget estimates, the final settlement reports or the adjustments, additions to the budget estimates, the contents stipulated in Clauses 1, 2 and 3 of this Article must be made public within: - 60 days, for the form of publications distribution, - 30 days, for the form of issuing written notices, - 15 days, for the form of posting up publicly, - 5 days, for the form of reporting at the unit�s meetings. Article 9.- Making public the collection and use of contributions from organizations and individuals Annually, the heads of the budget drafting units with revenue sources from organizations� and/or individuals� contributions shall have to make public the purposes of the mobilization of contributions, and the levels and use of such contributions. The making public of the above-said information shall be effected in such forms as posting up at the concerned organizations� or agencies� offices and reporting thereon directly to the contributors at the meetings between them and the concerned agencies or organizations. Chapter IV FINANCIAL PUBLICITY BY STATE ENTERPRISES Article 10.- Contents of financial publicity The chairmen of the Managing Boards, the general directors and directors of State enterprises (for enterprises without managing boards), shall make public the following contents: 1. The capital, property and financial situation of their enterprises; 2. The business results of their enterprises; 3. The establishment and use of funds in their enterprises; 4. The income sources and average income of laborers. Article 11.- Forms and time of financial publicity by State enterprises The making public of the contents stipulated in Article 10 shall be effected in such forms as distributing publications, posting up at the enterprises� offices, announcing at conferences of the enterprises� public employees. The financial publicity shall be effected every quarter and every year. The time for making financial publicity shall, from the last day of a quarter or a year, be within: - 60 days, for the form of distributing publications, - 30 days, for the form of posting up publicly, - 15 days, for the form of reporting at the enterprise�s meetings. Chapter V FINANCIAL PUBLICITY BY FUNDS WITH REVENUE SOURCES FROM PEOPLE�S CONTRIBUTIONS Article 12.- Contents and forms of financial publicity by funds with revenue sources from people�s contributions The account owners or heads of the boards of management of funds shall make public the following contents: 1. The operation and use purposes of the fund�s revenue sources; 2. The objects and forms of mobilization; 3. The levels of mobilization; 4. The fund�s operation regulation, conditions, criteria, rights, interests and obligations of the fund beneficiaries; 5. The results of the use of fund in a certain period for the prescribed purposes. 6. The yearly final settlement report, report on final settlement of each expenditure (if any) and report on the financial results of the fund. Article 13.- Contents of financial publicity by funds using people�s contributions for the construction of infrastructure projects in communes and townships In addition to the to be-made-public contents prescribed in Article 12 of this Regulation, for each infrastructure construction project that uses people�s contributions, the funds shall also have to publicize the following: 1. The total cost estimates for each project according to the ratified investment plan; 2. The project�s investment capital sources, of which the source being people�s contributions must be detailed; 3. The level of mobilization of contributions from each object (calculated totally for the whole year and separately for each project), and the time of mobilization; 4. With regard to capital construction projects for which biddings must be organized according to the current Regulation on Bidding, the bidding results must be made public, including: the number of bidders, the bidding prices, the bid winner(s) and the wining bid prices; 5. The acceptance-after-test results on the project�s volume and quality as well as the final settlement of the project. Article 14.- Forms and time for financial publicity by funds with revenue sources from people�s contributions a/ The financial publicity stipulated in Articles 12 and 13 of this Regulation shall be effected in such forms as posting up publicly at the funds� offices and announcing at meetings held directly with the funds� contributors. b/ Time of publicity: - The directions and purposes of the establishment of a fund shall be made public during the mobilization of contributions and supports from organizations and individuals. - The fund�s plans, levels of mobilization, beneficiaries� criteria as well as changes thereto (if any) must be made public at least 15 days before they are effected. - The implementation process and results of the use of the fund must be made public annually and the publicity thereof must be completed by February 15 of the following year at the latest. - With regard to the funds that use revenue sources from people�s contributions for investment in infrastructure construction projects, in addition to the annual publicity, they shall also have to publicize the report on final settlement of each project, detailing the settlement of each project item, within 15 days before the ratification of the project�s final settlement report. Article 15.- Answers to inquiries 1. Organizations and individuals entitled to receive financial publicity information as stipulated in this Regulation shall have the right to question units and organizations that organize the publicity about the contents of the financial publicity. 2. The persons in charge of making financial publicity under this Regulation shall have to answer all questions concerning the contents of the financial publicity. 3. Answers must be given to the inquirers within 5 days after the inquiries are received. In cases where the inquiries involve complicated matters that take time to prepare for the answers, the time of reply may be delayed but must not exceed 20 days after the inquiries are received. 4. The contents of inquires and answers thereto must be made public together with other contents of the financial publicity to the information receivers at the time and in the forms provided for in this Regulation. For the Prime Minister Deputy Prime Minister NGUYEN TAN DUNG