Allocation and Assignment of the State Budget Estimates in the Field of Security and Social Order

Circular 55 stipulates that after being approved by the Prime Minister of the Government of Vietnam, the Ministry of Finance assigns the state budget estimate, the Ministry of Public Security allocates and assigns the budget spending estimate to level-2 estimation units (or units with a direct relationship to level-1 estimation units), and authorizes level-2 units to allocate and assign the budget estimates to subordinate budget-using units.

The allocation and assignment of budget estimates to budget-using units must comply with the provisions of the law and must ensure:

- Complete allocation of the assigned budget estimate, detailed according to each field, revenue, and expenditure task of the budget.- Clearly define the form of budget expenditure tasks by withdrawing the estimate from the State Treasury or a money order.- Note that expenditure tasks performed by withdrawing estimates and money orders must comply with regulations.- The budget estimate assigned to budget-using units must include funding for centralized procurement and the supply of tangible goods.

Additionally, Circular 55 also stipulates that the results of the allocation and assignment of budget estimates to subordinate units must be sent to the Ministry of Finance, the State Treasury, and the State Treasury where transactions occur (through the budget-using unit sending the detailed budget estimate of the unit) for implementation.

- The Ministry of Finance inspects the allocation and assignment of the estimates by the Ministry of Public Security. If any allocation does not match the total amount and details according to each field, task of the assigned budget estimate; or does not comply with prescribed policies, then within 10 working days from the date of receiving the report, the Ministry of Finance requests the Ministry of Public Security to make adjustments.- Based on the state budget estimate assigned by competent authorities and the results of the budget estimate allocation, the State Treasury performs accounting and does not input the budget expenditure estimates of subordinate units of the Ministry of Public Security into the Treasury and Budget Management Information System (TABMIS).

For local police and fire police: After receiving the estimate assignment decision from the local People's Committee, local police, and fire police report to upper levels until reaching the Ministry of Public Security for overall summarization.

The allocation and assignment of budget estimates to budget-using units must be completed before December 31 of the preceding year.

See details Circular 55/2017/TT-BTC effective from July 06, 2017.

-Thao Uyen-

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