There are instructions on controlling and paying regular expenditures through the State Treasury from May 1, 2024.

The Ministry of Finance has just issued Circular No. 17/2024/TT-BTC guiding the control and payment of regular expenditures through the State Treasury. This Circular takes effect from May 1, 2024.

According to the Circular, the principle of control and payment through the State Treasury is that State budget expenditures can only be made when they are included in the assigned budget estimates, except for the cases specified in Article 51 of the State Budget Law; have been decided to be spent by the head of the budget-using unit, the investor or the authorized person, and the unit's account balance is sufficient for the expenditure.

The State Treasury shall verify the legality of payment vouchers and documents attached to payment vouchers under administrative procedures sent to the State Treasury as prescribed in Government Decrees. In case payment vouchers and documents attached to payment vouchers sent to the State Treasury by budget spending units are intentionally falsified or have their contents replaced, the budget spending unit shall be responsible according to the provisions of law.

For records not subject to administrative procedures sent to the State Treasury as prescribed in Government Decrees, the budget-using unit is responsible for controlling payment content and payment records in accordance with legal provisions.

The State Treasury controls the norms (expenditure levels) according to the provisions of legal documents. In cases where agencies and units have been permitted by competent authorities to implement the autonomy mechanism, the control must ensure compliance with internal spending regulations and in accordance with the assigned autonomous budget.

Advance payments and cash payments must be made in accordance with the provisions of the Circular guiding the management of cash receipts and payments through the State Treasury system of the Ministry of Finance.

Two forms of control and payment of regular expenditures through the State Treasury

The State Treasury shall control and pay regular expenditures from the State budget through the State Treasury in the following forms:

1. Prepayment, post-control: This is a payment method applied to each payment of multiple payment contracts, except for the final payment. After receiving all valid and legal documents, the State Treasury will make payment procedures for the beneficiary within 01 working day; at the same time, send 01 debit notification document to the unit to confirm the payment, send 01 credit notification document to the unit (if the beneficiary unit opens an account at the State Treasury).

Within 01 working day from the payment date, the State Treasury shall conduct file control according to the prescribed regime.

2. Pre-control, post-payment: This is a form of payment applied to all expenditures, in which the State Treasury conducts control and payment within the time limit prescribed in Decree No. 11/2020/ND-CP after receiving complete and valid legal documents as prescribed.

Specific content of expenditure control through the State Treasury

The Circular clearly states that for some specific expenditure contents, the State Treasury controls as follows:

For salary and salary allowances (salary allowances according to the current budget index system); labor wages according to contracts; additional income, support, subsidies, other allowances, contracts, and rewards: The State Treasury shall control to ensure that it does not exceed the payroll quota approved by competent authorities; does not exceed the number of contract workers, in accordance with the funding source implemented according to the provisions of Articles 7, 8, 9, and 12 of Decree No. 111/2022/ND-CP of the Government on contracts for certain types of work in administrative agencies and public service units;

Check and ensure that the details and total match; match the total amount on the Payment Table for the beneficiary with the Budget Withdrawal/Payment Authorization signed and approved by the unit head.

Regarding additional income expenditure: For public service units whose regular expenditures are guaranteed by the State (group 4 units): The State Treasury shall control and ensure compliance with the internal expenditure regulations of the unit and the provisions of Clause 2, Article 22 of Decree No. 60/2021/ND-CP and Clause 3, Article 10 of Circular No. 56/2022/TT-BTC of the Ministry of Finance guiding a number of contents on the financial autonomy mechanism of public service units; handling of assets and finances when reorganizing and dissolving public service units.

For state agencies implementing the autonomous regime: The State Treasury shall control and ensure compliance with the internal spending regulations of the unit and with the provisions of Joint Circular No. 71/2014/TTLT-BTC-BNV of the Ministry of Finance and the Ministry of Home Affairs regulating the autonomous regime and self-responsibility for the use of administrative management funds for state agencies.

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