Ministry of Finance: Complete commune-level budget settlement before April 30

The Ministry of Finance instructs that when handing over financial resources and state budget between agencies and units, a handover and acceptance record must be made.

Develop a plan to hand over financial resources and state budget

In this document, the Ministry of Finance requests the People's Committees of provinces and centrally-run cities, based on the Project on reorganizing administrative units at all levels and building a model of organizing two-level local governments at the local level, to be responsible for guiding provincial budget estimate units and lower-level local governments to develop plans for handing over financial resources and state budget to carry out the official handover as soon as the competent authority decides on the reorganization Project.

Based on the reorganization project decided by competent authorities, after being reorganized, provinces and centrally run cities shall direct their affiliated units to hand over and receive the state financial resources and budget in their original state.

Before reorganizing the apparatus, each local agency and unit (including public service units and state-owned enterprises, etc.) shall, according to their functions and tasks, conduct an inventory of financial resources and state budget, prepare complete related documents according to prescribed regulations, review and thoroughly handle the conclusions and recommendations of inspection and auditing agencies that have not been implemented related to financial handling and other handling. At the same time, take full responsibility for the records and documents related to financial resources and state budget up to the time the competent authority decides to reorganize and arrange the apparatus.

The Ministry of Finance instructs that when handing over financial resources and state budget between agencies and units, a record of handover and acceptance between the parties must be made, including receivable and payable debts (if any), conclusions and recommendations of inspection and auditing agencies that have not been implemented. Absolutely do not allow loss of financial resources and state budget.

In particular, the 2025 state budget revenue and expenditure estimates of the provinces after the rearrangement must ensure that they match the total level and areas of state budget revenue and expenditure that have been decided by competent authorities and assigned to the provinces and centrally run cities before the rearrangement.

Before the arrangement, the 2024 budget settlement must be completed in accordance with regulations.

Guiding on the settlement of state budget revenue and expenditure in 2024, the Ministry of Finance said that, based on the State Budget Law and guiding documents, the Arrangement Project, it is recommended that provinces and centrally run cities must complete the 2024 budget settlement work in accordance with regulations before the arrangement, ensuring the time to submit to the People's Council for approval of the budget settlement at each level.

Accordingly, for commune-level budget settlement, it must be completed before April 30, 2025; district level before May 31, 2025; provincial level before June 30, 2025.

The settlement of state budget revenue in the locality and the settlement of local budget expenditure in 2024 of each province and centrally-run city before the arrangement have been approved by the provincial People's Council, sent to the Ministry of Finance (and also sent to the State Audit) before July 15, 2025 for synthesis and submission to competent authorities.

Regarding the local budget revenue and expenditure estimates for 2025 before restructuring the apparatus, the Ministry of Finance guides that, based on the restructuring project, the provincial People's Committees guide the subordinate budget units and lower-level local authorities to hand over and receive the state budget estimates for 2025. Specifically, the People's Committees at each level review the budget revenue and expenditure estimates at their level, including the estimates assigned by competent authorities and the estimates expected to be implemented up to the time of restructuring.

The synthesis of revenue and expenditure estimates and expected implementation up to the time of arrangement is synthesized from bottom up: The District Finance and Planning Department synthesizes the district budget including the district budget and each commune budget; the Department of Finance synthesizes the provincial budget including the provincial budget and each district budget.

After the organizational structure is reorganized, the Department of Finance will advise the Provincial People's Committee to submit to the People's Council of the same level to decide on the state budget revenue estimates in the area and local budget expenditures in 2025, including revenue sources and expenditure tasks between the provincial budget and the commune budget. In particular, the division of revenue sources between the provincial budget and the commune budget after the reorganization should be kept stable, ensuring the same revenue sources as the communes before the reorganization. Revenue sources and expenditure tasks of the district budget before the reorganization will be transferred to the provincial budget for implementation; in case the commune after the reorganization is capable of performing the tasks of the district budget before the reorganization, based on the actual situation, the Provincial People's Council will make appropriate decisions.

Regimes and policies continue to be stable as before the arrangement.

According to the guidance of the Ministry of Finance, local regimes and policies issued under the provisions of the State Budget Law and related laws continue to be stable in terms of subjects, expenditure levels and areas as before the organizational structure is reorganized. Based on the 2025 budget estimate after the reorganization decided by the competent authority, the administrative units formed after the reorganization are assigned to allocate, manage and settle expenses according to regulations, including unfinished work that has been agreed to be handed over.

The Ministry of Finance proposes that after the local state budget revenue estimate and local budget expenditure estimate for 2025 are decided by the Provincial People's Council, after 5 working days, the Provincial People's Committee must send them to the Ministry of Finance for synthesis and reporting to competent authorities.

For financial resources and state budgets of agencies, public service units and state-owned enterprises managed by localities, local authorities at previous levels shall arrange and summarize the original status of financial resources and state budgets, including receivables and payables (if any) of agencies, public service units and state-owned enterprises under their management, and hand them over to local authorities at later levels for arrangement.

Source: https://hanoimoi.vn/bo-tai-chinh-hoan-thanh-quyet-toan-ngan-sach-cap-xa-truoc-ngay-30-4-697982.html