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CIRCULAR No.40/1998/TT-BTC of March 31, 1998 guiding the regulations on the management, allocation and settlement of State budget expenditures through the State Treasury. All agencies, units and project owners... that use State budget funds shall have to open accounts at State Treasury; be subject to the inspection and control by the financial agencies and the State Treasury in the process of drafting estimates, assigning quotas, allocating, settling, cost-accounting and balancing the State budget. The Circular also stipulates in details conditions on the allocation and settlement; pre-allocation control, and settlement of State budget expenditures; the modes of allocation and settlement; cost-accounting and reporting State budget expenditures. This Circular takes effect from January 1st, 1998 and shall replace Circular No.20-TC/KBNN of April 25, 1997 of the Ministry of Finance.- (Summary) |