Instructions for opening a Treasury account, ensuring commune-level budget expenditures are in accordance with regulations

In order to ensure effective and proper management of commune-level budget finances, the Ministry of Finance has issued detailed instructions on opening accounts at the State Treasury and performing expenditure tasks at the commune level.

According to the provisions of Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government and Circular No. 18/2020/TT-BTC dated March 31, 2020 of the Ministry of Finance , the opening and use of accounts at the Treasury must comply with legal procedures.

Activities at the State Treasury. Photo.

The Ministry of Finance clearly stipulates the types of accounts that communes are allowed to open at the Treasury to serve the management and budget collection and expenditure. Specifically, commune-level financial agencies are allowed to open budget accounts, state budget collection accounts and deposit accounts in accordance with assigned tasks, facilitating the receipt, allocation and use of capital sources.

Units that regularly use funds from the commune budget such as: Party Committee Office, Fatherland Front Committee, specialized units, schools, medical stations, cultural centers, Project Management Boards, public service units... are allowed to open budget accounts and deposit accounts to perform their tasks. However, these units are not allowed to open budget deposit accounts code 3711, except for units belonging to the security, defense and Party sectors.

Investors and project management boards with basic construction investment activities are allowed to open budget accounts and deposit accounts to receive and manage investment funds in accordance with regulations. In addition, commune-level state financial funds are also allowed to open deposit accounts to serve assigned financial activities.

For Public Administration Service Centers and units authorized to collect fees and charges, the Ministry of Finance guides the opening of Fee and Charge accounts awaiting payment to the budget (code 3511) to ensure transparent and clear management of revenue sources.

Opening an account at the State Treasury in accordance with regulations is an important factor in helping to closely manage and effectively use communal budget resources, ensuring proper spending, timely payment and contributing to improving transparency and efficiency in public financial management at the grassroots level.

Source: https://baodautu.vn/huong-dan-mo-tai-khoan-kho-bac-bao-dam-chi-ngan-sach-cap-xa-dung-quy-dinh-d413234.html