Bản dịch văn bản 192/2004/QĐ-TTg
quyet-dinh-192-2004-qd-ttg
Cơ quan ban hành: Thủ tướng Chính phủ
Ngày ban hành: 2004-11-16

DECISION No. 192/2004/QD-TTg OF NOVEMBER 16, 2004 ISSUING THE FINANCIAL PUBLICITY REGULATION APPLICABLE TO VARIOUS STATE BUDGET LEVELS, BUDGET-ESTIMATING UNITS, STATE BUDGET- FUNDED ORGANIZATIONS, CAPITAL CONSTRUCTION INVESTMENT PROJECTS FINANCED WITH STATE BUDGET CAPITAL, STATE ENTERPRISES, FUNDS ORIGINATING FROM THE STATE BUDGET AND FUNDS ORIGINATING FROM PEOPLE'S CONTRIBUTIONS THE PRIME MINISTER Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to the December 16, 2002 State Budget Law and the Government's Decree No. 60/2003/ND-CP of June 6, 2003 detailing and guiding the implementation of the State Budget Law; Pursuant to the February 26, 1998 Ordinance on Thrift Practice and Wastefulness Combat; Pursuant to the June 17, 2003 Accounting Law; Pursuant to the November 26, 2003 Law on State Enterprises; At the proposal of the Minister of Finance, DECIDES: Article 1.- To issue together with this Decision the Financial Publicity Regulation applicable to various State budget levels, budget-estimating units, State budget-funded organizations, capital construction investment projects financed with State budget capital, State enterprises, funds originating from the State budget and funds originating from people's contributions set up under law provisions. Article 2.- This Decision takes effect 15 days after its publication in the Official Gazette. To annul the Prime Minister's Decision No. 225/1998/QD-TTg of November 20, 1998 issuing the Financial Publicity Regulation applicable to various State budget levels, budget-estimating units, State enterprises and funds with revenues from people's contributions and Decision No. 182/2001/QD-TTg of November 20, 2001 amending and supplementing his Decision No. 225/1998/QD-TTg of November 20, 1998. Article 3.- The Finance Minister shall have to guide the implementation of this Decision. The ministers, the heads of the ministerial-level agencies, the heads of the Government-attached agencies, the presidents of the People's Committees of all levels, the heads of budget-estimating units, the heads of State budget-funded organizations, the chairmen of the management boards of capital construction investment projects financed with State budget capital, the chairmen of the managing boards, general directors and directors of State enterprises, the chairmen of the managing boards of funds originating from the people's contributions set up under law provisions shall have to implement this Decision and guide their attached units in the implementation thereof. Prime Minister PHAN VAN KHAI FINANCIAL PUBLICITY REGULATION APPLICABLE TO VARIOUS STATE BUDGET LEVELS, BUDGET-ESTIMATING UNITS, STATE BUDGET- FUNDED ORGANIZATIONS, CAPITAL CONSTRUCTION INVESTMENT PROJECTS FINANCED WITH STATE BUDGET CAPITAL, STATE ENTERPRISES, FUNDS ORIGINATING FROM THE STATE BUDGET AND FUNDS ORIGINATING FROM PEOPLE'S CONTRIBUTIONS (Issued together with the Prime Minister's Decision No. 192/2004/QD-TTg of November 16, 2004) Chapter I GENERAL PROVISIONS Article 1.- Purposes of financial publicity Financial publicity is a measure aimed to promote the mastery of State officials and employees, collectives of laborers and people in the exercise of the right to inspect and supervise the management and use of State capital and assets; mobilize, manage and use people's contributions according to law provisions; promptly detect and stop acts of violating the financial management regime; and ensure the efficient use of the State budget, practice of thrift and combat of wastefulness. Article 2.- Financial publicity principles 1. To provide in time full and accurate financial information, which must be publicized, suitable to each subject of supplying and receiving information, in the forms defined in this Regulation. 2. The sending of reports on the settlement of the State budget of all levels, financial settlement reports of budget-estimating units, State budget-funded organizations, State enterprises and funds with revenues from people's contributions set up with permission by competent authorities shall comply with the current financial reporting and accounting regime. Article 3.- Subjects and scope of financial publicity 1. Subjects of financial publicity include: various State budget levels, budget-estimating units, State budget-funded organizations, capital construction investment projects financed with State budget capital, State enterprises, funds originating from the State budget and funds originating from people's contributions, set up with permission by competent authorities according to law provisions. The above-mentioned subjects are hereinafter called agencies, organizations and units for short. 2. Not to publicize documents and data classified as State secrets under the National Assembly Standing Committee's Ordinance No. 30/2000/PL-UBTVQH10 of December 28, 2000 on the Protection of State Secrets or the Prime Minister's Decision No. 237/2003/QD-TTg of November 13, 2003 on the list of State secrets classified as strictly confidential or top secrets in finance sector, as well as documents and data classified as secrets of branches or localities under decisions of the Prime Minister or the Minister of Public Security. Article 4.- Forms of financial publicity The financial publicity prescribed in this Regulation shall be conducted in the following forms: 1. Announcement at annual meetings of agencies, organizations and units; 2. Issuing publications; 3. Posting up notices at head offices of agencies, organizations and units. Such notices must be posted up for at least 90 days, counting from the first posting day; 4. Sending written notices to relevant agencies, organizations, units and individuals; 5. Posting on websites; 6. Announcement on the mass media. Chapter II FINANCIAL PUBLICITY FOR STATE BUDGET AT ALL LEVELS Article 5.- Publicizing data on the annual estimates and settlements of the State budget and central budget; as well as estimates and settlements of the provincial/municipal budgets: 1. Publicizing in detail data on State budget estimates and settlements according to criteria already decided and approved by the National Assembly, covering: a/ State budget revenue estimates and settlements; b/ State budget expenditure estimates and settlements; c/ Estimates and settlements of the State budget revenue-expenditure balance, deficit and sources to offset the State budget deficit. 2. Publicizing in detail data on central budget estimates and settlements, covering: a/ Central budget estimates and settlements by domains, which have been decided and approved by the National Assembly; b/ The total and detailed central budget estimates of each ministry, ministerial-level agency, Government-attached agency or every other central agency in each domain as decided by the National Assembly and assigned by the Prime Minister; the total and detailed central budget settlements of each ministry, ministerial-level agency, Government-attached agency or every other central agency in each domain as approved by the National Assembly, except for documents and data defined in Clause 2, Article 3 of this Regulation; c/ The estimates and settlements of additional allocations from the central budget to the budget of each province or centrally-run city, which have been decided or approved by the National Assembly, assigned by the Prime Minister and evaluated by the Finance Ministry. 3. Publicizing the percentage of revenue division between the central budget and each provincial/municipal budget, which has been decided by the National Assembly and assigned by the Prime Minister. 4. Publicizing the provincial/municipal budget estimates, as assigned by the Prime Minister; and the provincial/municipal budget settlements, which have been evaluated by the Finance Ministry. 5. The data defined in this Article shall be publicized by the Finance Minister in form of sending written notices to the ministries, ministerial-level agencies, Government-attached agencies, other central agencies as well as provinces and centrally-run cities; issuing publications or posting on the Finance Ministry's website. Article 6.- Publicizing in detail data on the annual budget estimates and settlements by local administrations at all levels 1. Publicizing in detail data on the annual local budget estimates and settlements according to the criteria decided and approved by the People's Councils, covering: a/ State budget revenue estimates and settlements of the localities; b/ Local budget revenue estimates and settlements; c/ Local budget expenditure estimates and settlements; d/ Particularly for commune-level budgets, the budget estimates and settlements detailed to each revenue item and the percentages of decentralized revenue division and each expenditure item must be publicized, as be the details on a number of other financial activities of communes such as the use of special-use public funds or non-business activities, etc. 2. Publicizing in detail data on budget estimates and settlements of their respective levels, covering: a/ Budget estimates and settlements of their respective levels, by domains decided and approved by the People's Councils; b/ The total and detailed budget estimates of agencies, organizations and units under their respective management, by domains decided by the People's Councils and assigned by the People's Committees; the total and detailed budget settlements of agencies, organizations and units under their respective management, by domains approved by the People's Councils, except for the documents and data defined in Clause 2, Article 3 of this Regulation. c/ The estimates and settlements of additional allocations from budgets of their respective levels to the budgets of lower levels, which have been decided and approved by the People's Councils and assigned by the People's Committees. 3. Publicizing the percentages of revenue division among local budget levels, which have been decided by the provincial-level People's Councils and assigned by the provincial-level People's Committees. 4. Publicizing budget estimates of each urban district, rural district, provincial capital, provincial town, commune, ward or district township, which have been assigned by the higher-level People's Committee; and budget settlements of each urban district, rural district, provincial capital, provincial town, commune, ward or district township, which have been evaluated by the higher-level finance agency. 5. The data prescribed in this Article shall be publicized annually by the presidents of the People's Committees of all levels in form of sending written notices to agencies and units of the same budget level as well as of urban districts, rural districts, provincial capitals, provincial towns (for the provincial level), communes, wards and townships (for the district level); issuing publications; posting on websites (for localities where websites already exist). Particularly for commune level, the financial publicity shall be effected in form of posting up notices at head-offices of the commune People's Committees; sending written notices to the Party Committees, socio-political organizations and heads of hamlets and villages as well as population quarters; and announcing them on the grassroots mass media. Article 7.- Time of publicizing annual budgets, for all State budget levels Budget estimates and settlements must be publicized within 60 days after they are decided and approved by the National Assembly or the People's Councils. Chapter III FINANCIAL PUBLICITY BY BUDGET-ESTIMATING UNITS, STATE BUDGET- FUNDED ORGANIZATIONS, CAPITAL CONSTRUCTION INVESTMENT PROJECTS FINANCED WITH STATE BUDGET CAPITAL Article 8.- Publicizing the allocation and use of annual budget funding by budget-estimating units 1. The heads of budget-estimating units shall publicize in their respective units the budget estimates already assigned by competent authorities and budget settlements already approved by competent authorities. 2. The heads of superior budget-estimating units shall publicize the budget estimates, including adjusted budget estimates, already assigned to subordinate budget-estimating units; and publicize the budget settlements already approved for subordinate budget-estimating units. 3. The contents prescribed in this Article shall be publicized in form of written notices; posting up at the units; announcement at the meetings of the units' public employees, or publications (if it is deemed necessary). The publicization must be effected within 30 days as from the date the budget estimates or settlements are assigned or approved by competent authorities. Article 9.- Publicizing the collection and use of organizations' and individuals' contributions by budget-estimating units Annually, the heads of budget-estimating units that have revenues and expenditures originating from organizations' and individuals' contributions under law provisions shall have to publicly announce the aims of mobilization, contribution levels, mobilization results and efficiency of the use of mobilized sources. The information prescribed in this Article shall be publicized by mode of posting up at the units' head offices or directly notifying the contributing organizations and individuals. Article 10.- Publicizing budgets and fundings by State budget-funded organizations The heads of State budget-funded organizations shall publicize data of financial estimates, revenue-expenditure settlements and contributions of organizations and individuals (if any); bases for determination of support levels and money amounts provided as financial supports from the State budget to the units. The publicization is effected in form of posting up notices at the units' head offices or making announcements at meetings of organizations. The publicization must be conducted within 30 days as from the date of budget assignment or approval by competent authorities. Article 11.- Publicizing the allocation and use of investment capital for capital construction investment projects financed with State budget capital 1. The persons competent to decide on allocation of investment capital for capital construction investment projects financed with State budget capital under law provisions must publicize the allocation of investment capital within the State budget estimates assigned annually to projects. 2. The persons responsible for management of capital construction investment projects financed with State budget capital must publicize the following contents: a/ Budget estimates of investment projects under ratified investment plans, and investment capital levels of projects assigned in the yearly budget estimates; b/ The contractor selection results already approved by competent authorities; c/ The annual settlements of projects' investment capital; d/ The settlements of investment capital upon completion of projects, already approved by competent authorities. 3. Forms of publicization: Posting up notices at the agencies' and units' head offices; making announcements at the agencies' and units' meetings. 4. Time of publicization: a/ The contents prescribed in Clause 1 and at Points a and c, Clause 2 of this Article must be publicized within 30 days as from the date the investment projects' estimates or settlements are assigned or approved by competent authorities; b/ The contents prescribed at Point b, Clause 2 of this Article must be publicized within 15 days as from the date the contractor selection results are obtained. c/ The contents prescribed at Point d, Clause 2 of this Article must be publicized within 30 days as from the date the investment capital settlements are approved by competent authorities. Chapter IV FINANCIAL PUBLICITY BY STATE ENTERPRISES Article 12.- Contents of financial publicity by State enterprises The chairmen of the managing boards or general directors, directors of State enterprises shall publicize the following contents: 1. The financial situation of the enterprise; 2. The enterprise's production and business results; 3. The deduction, setting up and use of funds of the enterprise; 4. The enterprise's contributions to the State budget; 5. The laborers' incomes and average income; 6. The State-contributed capital at the enterprise and other organizations and efficiency of the use thereof. Article 13.- Forms and time of financial publicization by State enterprises The contents prescribed in Article 12 of this Regulation shall be publicized in forms of publications; posting up notices at enterprises and making announcements at meetings of the enterprises' public servants and employees. The financial publicity shall be conducted annually. It must be effected within 120 days after the end of the calendar year. Chapter V FINANCIAL PUBLICITY BY FUNDS ORIGINATING FROM THE STATE BUDGET AND FUNDS ORIGINATING FROM CONTRIBUTIONS OF PEOPLE, OTHER INDIVIDUALS AND ORGANIZATIONS SET UP UNDER LAW PROVISIONS Article 14.- Financial publicity by funds originating from the State budget 1. The chairman of a fund's management board or the fund's general director shall publicize the following contents: a/ The fund's operation regulation and financial mechanism; b/ The annual financial plan, detailing State budget-related revenues and expenditures according to regulations of competent authorities; c/ The fund's operation results; d/ The yearly financial settlements approved by the competent authority. 2. Forms and time of publicization a/ The financial publicity prescribed in Clause 1 of this Article shall be effected in forms of posting up notices at the funds' head offices; issuing publications and making announcements at the funds' annual meetings. b/ The contents prescribed at Points a and b, Clause 1 of this Article must be publicized within 30 days as from the date they are approved by competent authorities. c/ The contents prescribed at Points c and d, Clause 1 of this Article must be publicized within 120 days after the end of the calendar year. Article 15.- Contents of financial publicity by funds originating from contributions of people, other individuals and organizations set up under law provisions (hereinafter called funds with revenues from people's contributions) The person responsible for management of a fund shall publicize the following contents: 1. The fund's operation regulation; conditions and criteria for, as well as interests and obligations of, contributors and people benefiting from the fund; 2. The aims of mobilization and use of the fund's revenues; 3. The subjects and forms of mobilization; 4. The mobilization levels; 5. The mobilization results; 6. The use of the fund in the year for different objectives; 7. The yearly financial settlement report. Article 16.- Contents of financial publicity by funds using people's contributions for infrastructure construction in communes and townships Apart from the contents prescribed in Article 15 of this Regulation, with regard to infrastructure construction projects using people's contributions, the funds must also publicize the following contents: 1. The estimate for every project under the ratified investment plan; 2. The details on investment capital sources for each project; 3. The results of capital mobilization from each specific subject and the mobilization period; 4. The contractor selection results already approved by the competent authority; 5. The construction tempo and results of pre-acceptance test of the project's completed volume and quality, as well as financial settlements of the project. Article 17.- Forms and time of financial publicity by funds with revenues from people's contributions 1. The financial publicity prescribed in Articles 15 and 16 of this Regulation shall be conducted in forms of posting up notices at the funds' head offices and making announcements at meetings of the funds' contributors. 2. Time of publicization a/ The contents prescribed in Clause 1 and Clause 2 of Article 15 of this Regulation must be publicized upon the mobilization of contributions and financial supports from organizations and individuals. b/ The contents prescribed in Clause 3 and Clause 4 of Article 15, Clause 1 and Clause 2 of Article 16 of this Regulation must be publicized at least 30 days before implementation. c/ The contents prescribed in Clauses 5, 6 and 7 of Article 15, Clauses 3 and 5 of Article 16 of this Regulation must be publicized annually, before March 31 of the subsequent year at the latest. d/ The contents prescribed in Clause 4 of Article 16 of this Regulation must be publicized within 15 days as from the date the contractor selection results are obtained. e/ With regard to the funds using revenues from people's contributions for investment in infrastructure construction projects, apart from the contents of publicity prescribed at Point c, Clause 2 of this Article, the annual financial settlement of each project, detailed to each project item, must also be publicized within 30 days as from the date such financial settlement is approved. Chapter VI REPORTING, INSPECTION, SUPERVISION AND HANDLING OF VIOLATIONS Article 18.- Reporting on the situation of financial publicity 1. Budget-using units shall send the publicized reports and reports on budget publicity situation of their own units to superior budget-estimating units for the latter to make sum-up reports to grade-I budget-estimating units. 2. Grade-I budget-estimating units shall send publicized reports and sum-up reports on the budget publicity situation of their own and their dependent units to the finance agency of the same level. 3. The heads of State budget-funded organizations shall report on publicized documents and data of their own organizations to the finance agency of the budget level that has provided them financial supports. 4. The persons responsible for management of investment capital of capital construction investment projects financed with State budget capital shall report to the superior management agency and finance agency of the same level on the investment projects' data and documents already financially publicized. 5. The managing boards or general directors of the funds originating from the State budget shall report to the agencies having decided on their setting up and the finance agency of the same level on data and documents already financially publicized. 6. The persons responsible for management of the funds originating from people's contributions shall report to the finance agency of the level that has permitted the fund setting-up on data and documents already financially publicized. 7. The chairmen of the managing boards or general directors, directors of State enterprises shall send reports on financially-publicized documents and data of their own enterprises according to the provisions of this Regulation to the provincial/municipal Finance Services (for enterprises set up under decisions of the provincial/municipal People's Committees) or to the Finance Ministry (for enterprises set up under decisions of the central agencies). Article 19.- Reporting on the situation of annual financial publicity by administrations at all levels 1. Finance agencies at all levels in localities shall assist the People's Committees of the same level in summing up the financial publicity situation of their respective localities and report thereon to the People's Committees and superior finance agencies; sum up and announce financially publicized data of the localities. 2. The Finance Minister shall sum up the financial publicity situation nationwide and report thereon to the Prime Minister; sum up and announce budget publicity data of the ministries, central-level agencies and localities in form of publications. Article 20.- Forms of report and reporting time The Finance Minister shall specify forms of report and time for sending reports on the implementation of the Regulation on financial publicity. Article 21.- Inspection and supervision of implementation 1. The ministries, ministerial-level agencies, Government-attached agencies, other central agencies, People's Committees at all levels and superior budget-estimating units shall have to inspect the financial publicity by units under their respective management. 2. Vietnam Fatherland Front, socio-political organizations, mass organizations in agencies and units and people shall supervise the financial publicity according to the provisions of this Regulation. Article 22.- Handling of violations Organizations, units and individuals that fail to strictly comply with this Regulation's provisions on financial publicity shall, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability under law provisions. Chapter VII QUESTIONING AND ANSWERING QUESTIONS Article 23.- Questioning Organizations, units and individuals eligible for receiving financially publicized information under this Regulation have the right to question concerned agencies, organizations and units about the financially publicized contents. Article 24.- Answering questions 1. The persons responsible for financial publicity under this Regulation have to answer questions about financially publicized contents. Answers to questions must be given in writing and sent to the questioners. 2. The questioned persons must answer the questioners within 10 days after receiving questions. In cases where the questioned contents are complicated that need much time for answer preparation, there must be documents setting up dates of giving answers to the questioners, which, however, must not be longer than 45 days as from the date the questions are received. Prime Minister PHAN VAN KHAI