Training on the state budget and financial management system according to the two-tiered local government model.

On December 3, 2025, the Department of Finance, in collaboration with Misa Joint Stock Company, organized a training course on financial management and accounting to implement new regulations on state financial and budget management in the context of operating a two-tiered local government model according to the Administrative and Public Service Accounting System as stipulated in Circular 24/2024/TT-BTC dated April 17, 2024, issued by the Minister of Finance. The course was held simultaneously in both in-person and online formats, with nearly 104 participating locations. The training course took place over two days (December 3 and 4, 2025) and featured presentations by Lecturer Ms. Phan Thi Thuy Ngoc, M.Sc., from the Faculty of Accounting and Auditing, Ho Chi Minh City Open University, covering three key topics: Management and use of public assets; Some aspects of state finance and budget applied at the commune level; The new accounting regulations include updating the accounting system, comparing the chart of accounts, accounting procedures, and accounting record management skills.

Photo: Lecturer Phan Thi Thuy Ngoc, M.Sc. – Faculty of Accounting and Auditing, Ho Chi Minh City Open University

Within the framework of the program, the lecturer introduced new content according to Circular No. 24/2024/TT-BTC dated April 17, 2024 and Circular No. 46/2025/TT-BTC dated June 20, 2025 of the Minister of Finance guiding the accounting regime for administrative and non-business units, and updated the regulations of the State Budget Law applicable from July 1, 2025 and related guiding documents on the decentralization of budget management at the commune level. Simultaneously, disseminate the functions, tasks, and powers in the finance and planning field of specialized agencies under the People's Committee at the commune level according to Circular No. 57/2025/TT-BTC dated June 25, 2025, of the Ministry of Finance and guidance on the handover and acceptance of state financial resources and budget after the reorganization of the two-level local government model, and guidance on the allocation, implementation of the budget estimates and final accounts of the state budget at the commune level in 2025. In addition, provide guidance on data entry and operation on the TABMIS system (Treasury and Budget Management Information System).

Photo: Scene from the training session

At the end of each training session, the instructors dedicated time to exchange ideas, discuss, and directly answer questions and address difficulties and obstacles encountered by participating agencies and units in the process of implementing financial, accounting, and state budget management work.
The training session contributed to improving knowledge, skills, and consistency in the implementation of new regulations on finance and budget, especially during the implementation of the two-tiered local government model; helping agencies and units to be more proactive in management and operation and meet the requirements of administrative reform in the field of state finance and budget.

Source: https://sotaichinh.camau.gov.vn/tin-tuc-hoat-dong/tap-huan-che-do-quan-ly-tai-chinh-ngan-sach-nha-nuoc-theo-mo-hinh-chinh-quyen-dia-phuong-02-cap-292266