Preparation of State Budget Estimates in the Field of Security and Social Order

Circular 55 stipulates the basis according to the regulations of the Prime Minister the Government of Vietnam regarding the formulation of economic-social development plans and state budget estimates for the following year, and the guidance from the Ministry of Finance about requirements, content, time limit for budget estimation and notification of estimated inspection numbers, requirements, and tasks ensuring security and maintaining social order and safety to be implemented in the planned year. The Ministry of Public Security shall guide the affiliated units to implement the state budget estimation work according to the specific contents as follows:

Guidance and notification of budget estimation inspection numbers to units based on the following principles:

- The higher-level unit guides and notifies the budget estimation inspection numbers to the directly lower-level units.- The content of the notification of budget estimation inspection numbers to the estimation units must ensure suitability with the inspection numbers notified by the Ministry of Finance. Specifically: The revenue must ensure not to be lower than the inspection numbers; the expenditure must be appropriate to the inspection numbers regarding the total level and the content of each field of expenditure.

Sequence of making and submitting budget estimates:

Circular 55 has guided that based on the guidance from the Ministry of Public Security, the units perform budget estimation work according to the following sequence:

- The units using the budget make their own budget estimates and submit them to directly superior management agencies for review, compilation, and making budget estimates within their management scope to submit to the directly superior level.- Level 2 estimation units review the budget estimates of lower-level estimation units, compile and make revenue and expenditure estimates within their management scope to submit to Level 1 estimation units.- Level 1 estimation units review the estimates of Level 2 estimation units (or estimation units directly related to Level 1 estimation units), compile and make revenue and expenditure estimates for the state budget of the Ministry of Public Security.- The state budget revenue and expenditure estimates for the Ministry of Public Security are submitted to the Ministry of Finance, the Ministry of Planning and Investment, and the managing ministries and sectors, along with detailed plans for budget allocation for the following year by fields and down to Level 2 estimation units (or units directly related to Level 1 estimation units) according to the provisions of the State Budget Law.

At the same time, Circular 55 also stipulates requirements for making budget estimates as follows:

- The state budget revenue estimates of the Ministry of Public Security must not be lower than the inspection numbers, with explanations for the calculation basis of each revenue item, an assessment of the situation of revenue work, and state budget submission of the previous year, the policies mechanism, socio-economic conditions affecting budget revenue.- The expenditure budget estimates of the Ministry of Public Security must fully explain the calculation basis, the estimation making, an assessment of the situation of task execution for the previous year's estimates; policies, standards, expenditure norms; personnel, staffing; tasks of ensuring security, maintaining social order and safety, and inspection numbers regarding state budget expenditure as notified by the Ministry of Finance.

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

-Thao Uyen-

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