- The State Treasury is responsible for providing and updating the calculation formula for reporting expenses and sending it to the Department of Informatics - Financial Statistics no later than 01 day when there is a change in the reporting formula on the TABMIS system.
The General Director of the State Treasury prescribes the plan for decentralizing the exploitation of reports on TABMIS and the Data Warehouse and statistical and business analysis tools. The Director of the Department of Informatics and Financial Statistics prescribes the plan for decentralizing the exploitation of reports on the State Budget Revenue and Expenditure Data Warehouse.
1.1.3.3. Time to close data for submitting financial reports
- The closing date for monthly and annual financial reports (12 months) is the 5th of the following month (based on the closing date). Treasury units shall prepare and submit reports in accordance with the provisions of Appendix V "List and forms of financial reports and management reports" attached to this Circular. Any change in monthly and annual financial reports (12 months) must be approved by the superior Treasury.
- Time to finalize data for annual state budget revenue and expenditure settlement report: divided into 2 stages:
+ Closing data after the end of the settlement adjustment period: Data is taken until March 31 of the following year (taken according to the closing date). The report is saved in file and paper form at the State Treasury unit where the report is prepared.
+ Final settlement data: Data is collected on November 30 of the following year (according to the closing date). The report is saved in file and paper form at the Treasury unit where the report is prepared. In case the previous year's settlement data is still adjusted after November 30 according to the decision of the competent authority, an explanation must be provided.
1.2. Method of preparing financial statements at the State Treasury
The method of preparing financial reports at the State Treasury is specified in Appendix V "List and forms of financial reports and management reports" attached to Circular 77/2017/TT-BTC dated July 28, 2017.
2. Management report
2.1. General issues on management reporting at the State Treasury
- Management reports in the State Treasury system are detailed reports serving the timely management of the State budget at all levels and the management of the State Treasury's business activities at each unit and the entire system. Management reports can be prepared based on the accounting data of TABMIS.
- The management reporting periods specified in this regime are: day, month, year. In addition, the General Director of the State Treasury may request management reporting at other periods and at other times according to specific management requirements.
- State Treasuries must strictly implement the management reporting regime, ensuring timely and complete reporting; correct forms and correct users of management reports according to regulations.
- Quick report (daily report)
+ Quick reports on TABMIS are information processed and provided quickly from the system's accounting database on the state budget revenue, expenditure, balance and business activities.
services of the State Treasury, serving the management and operation of the State budget and the professional activities of the State Treasury.
+ The currency unit used in the quick report at the district-level State Treasury is thousand VND, at the provincial-level State Treasury is million VND, at the State Treasury is billion VND; foreign currency indicators are converted to foreign currency and calculated to the nearest thousand foreign currency units.
+ Quick reports are extracted and printed at the end of the day or at the beginning of the next working day, after closing the accounting entries. Report data is created for Treasury units at corresponding levels according to the procedures established in the system.
2.2. Method of preparing management reports at the State Treasury
The method of preparing management reports at the State Treasury is specified in Appendix V "List and forms of financial reports and management reports" attached to Circular 77/2017/TT-BTC dated July 28, 2017.
SUMMARY EXERCISES
Lesson 1.
At the Provincial Treasury (BL), the balance of accounts as of the end of November 30, 2019 is as follows:
Account
Outstanding balance | Balance available | |
Account 8113 (1) | 25,500,000,000 | |
Account 8123 (1) | 5,500,000,000 | |
Account 8113 (2) | 46,200,000,000 | |
Account 8123 (2) | 13,000,000,000 | |
Account 8126 (2) | 2,900,000,000 | |
Account 1513 (2) | 400,000,000 | |
Account 3862 | 600,000,000 | |
Account 3863 | 870,000,000 | |
Account 3866 | 900,000,000 | |
Account 3853 | 1,000,000,000 | |
Account 3856 | 760,000,000 | |
Account 7111 (1) | 34,200,000,000 | |
Account 7111 (2) | 71,500,000,000 |
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(Other accounts have reasonable balances)
In December/N, the following transactions occurred:
1. Receive the Provincial Budget Estimate Withdrawal Paper for regular expenditure (without CKC, assigned autonomy) by transferring payment to the beneficiary opening an account at the provincial Joint Stock Commercial Bank for Industry and Trade, the amount is 690,000,000 VND.
2. Receive transfer orders from Dong A banks: Enterprises pay tax to the State budget in the amount of VND 1,100,000,000 (NSTW 20%, NST 80%).
3. Receive the provincial budget estimate withdrawal paper for regular expenditure advance (without CKC, assigned autonomy) by payment transfer to the beneficiary opening an account at ACB bank for the amount of 250,000,000 VND.
4. Receive VAT refund order for businesses opening accounts at the Industrial and Commercial Bank for the amount of 300,000,000 VND.
5. Receive the list of payment slips to the State budget from the provincial Bank for Agriculture and Rural Development: Business establishments and companies pay the State budget an amount of 700,000,000 VND (NSTW 20%, NST 80%).
6. Receive the Request for Advance Payment of the Provincial Budget (without CKC, assigned autonomy) in the amount of 220,000,000 VND.
7. Receive the Central budget withdrawal certificate for regular expenditure (without CKC, assigned autonomy) by transferring payment to the beneficiary opening an account at the provincial Investment and Development Joint Stock Commercial Bank for the amount of 400,000,000 VND, and advance payment for regular expenditure (without CKC, assigned autonomy) in the amount of 150,000,000 VND.
8. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget units paying social insurance and health insurance in the month to the social insurance agency in the amount of 180,000,000 VND.
9. Receive payment order from unit (K), deduct from other deposit account at provincial treasury, pay money to goods supplier who opened account at ACB bank provincial branch (ST) amount of 100,000,000 VND.
10. Receive the Credit Transfer Order from the District Treasury (HB) directly under the payment to the public service unit (H) that has opened a deposit account for other public service revenue at the Provincial Treasury for the amount
40,000,000 VND.
11. Receive the provincial budget estimate withdrawal paper (without CKC, not given autonomy) by transfer from the budget estimate units regularly paying to the revenue-generating public service unit (K) opening an account at the provincial Treasury (CT) the amount of 200,000,000 VND.
12. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget units that submit KPCĐ in the month to the Provincial Labor Federation that has opened a KPCĐ deposit account at the provincial KB, the amount is 180,000,000 VND.
Request:
- Record transactions arising at the Provincial Treasury (BL) on a journal entry.
- Transfer this year's intra-provincial and inter-provincial LKB accounts to the previous year on December 31, 2019.
- Reflected in the T-account chart (group accounts 15, 17, 38, 71, 73, 74, 81, 82, 83, 85).
Informing: The provincial State Treasury opens a specialized account for collecting state budget revenue at the Joint Stock Commercial Bank for Foreign Trade and the Bank for Agriculture and Rural Development; opens a bilateral payment account at the Joint Stock Commercial Bank for Industry and Trade and the Joint Stock Commercial Bank for Investment and Development.
Lesson 2.
At the Provincial Treasury (CM), the account balances as of the end of November 30 are as follows:
Account
Outstanding balance | Balance available | |
Account 8113 (1) | 21,000,000,000 | |
Account 8123 (1) | 11,600,000,000 | |
Account 1513 (1) | 500,000,000 | |
Account 8113 (2) | 50,900,000,000 | |
Account 8123 (2) | 7,800,000,000 | |
Account 8116 (2) | 4,000,000,000 | |
Account 8126 (2) | 2,000,000,000 | |
Account 1513 (2) | 600,000,000 | |
Account 3853 | 900,000,000 | |
Account 3856 | 580,000,000 | |
Account 3862 | 270,000,000 | |
Account 3863 | 880,000,000 | |
Account 3866 | 620,000,000 | |
Account 7111 (1) | 37,800,000,000 | |
Account 7111 (2) | 73,500,000,000 |
(Other accounts have reasonable balances)
In December, the following transactions occurred:
1. Receive Credit Transfer Order from ACB Bank, enterprises pay tax to the State budget in the amount of 700,000,000 VND (NSTW 20%, NST 80%).
2. Receive the budget estimate withdrawal paper, regular expenditure of the provincial budget (without CKC, assigned autonomy) by transferring payment to the beneficiary opening an account at the Joint Stock Commercial Bank for Industry and Trade in the amount of 200,000,000 VND.
3. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) in cash to advance regular expenditures in the amount of 50,000,000 VND.
4. Receive the receipt of cash payment to the State budget for tax collection from business establishments in the amount of 300,000,000 VND (NSTW 20%, NST 80%).
5. Receive the Order to refund the State budget revenue from the tax authority to Enterprise (Y) by bank transfer via Sacombank in the amount of VND 100,000,000 (100% NST).
6. Receive a Credit Transfer Order from the Provincial Treasury (CT) to pay the Enterprise (K) that has an account opened at the Provincial Treasury for the amount of 46,000,000 VND.
7. Receive the Request for Advance Payment of the provincial budget using the autonomously assigned budget in the amount of 200,000,000 VND.
8. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from units paying KPCĐ to the Provincial Labor Federation that have opened a deposit account at the provincial KB, the amount is 120,000,000 VND.
9. Receive the central budget estimate withdrawal paper (without CKC, assigned autonomy) by bank transfer via the Joint Stock Commercial Bank for Industry and Trade of the regular budget expenditure units with the amount of 350,000,000 VND.
10. Receive payment order from Joint Stock Commercial Bank for Industry and Trade: collect tax from business establishments in the amount of VND 800,000,000 (NSTW 30%, NST 70%).
11. Receive the central budget estimate withdrawal paper (without CKC, assigned autonomy) by bank transfer via Dong A Bank of the budget units with regular advance expenditure in the amount of 60,000,000 VND.
12. Receive the payment order from the unit (P), deduct the budget deposit account to pay money to the enterprise supplying goods that has an account opened at the provincial treasury (ST) for the amount of
50,000,000 VND.
13. Receive the Tax Payment List from the Joint Stock Commercial Bank for Foreign Trade: Enterprises pay taxes to the State budget in the amount of 600,000,000 VND (NSTW 20%, NST 80%).
14. Receive the payment certificate for actual expenditure of the provincial budget using the assigned autonomous budget in cash from the units using the provincial budget in the amount of 40,000,000 VND.
15. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget units paying social insurance and health insurance in the month to the social insurance agency in the amount of 60,000,000 VND.
16. Receive the Credit Transfer Order from the district Treasury to pay the public service unit (V) that has opened a fee collection deposit account at the provincial Treasury for the amount of 20,000,000 VND.
17. Receive payment orders from enterprises opening deposit accounts at the provincial treasury to pay taxes to the state budget in the amount of VND 200,000,000 (NSTW 20%, NST 80%).
18. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget estimate units regularly paying to enterprises opening accounts at the provincial Treasury (BL) the amount of 160,000,000 VND.
Request:
- Record the above transactions.
- Reflected in the T-account chart (group accounts 15, 16, 17, 38, 71, 73, 74, 81, 82, 83, 55).
- Determine the difference in revenue and expenditure of each level of the State budget and account for it according to current regulations on December 31, 2019.
Informing: The provincial State Treasury opens a specialized account for collecting state budget revenue at the Joint Stock Commercial Bank for Foreign Trade and the Bank for Agriculture and Rural Development; opens a bilateral payment account at the Joint Stock Commercial Bank for Industry and Trade and the Joint Stock Commercial Bank for Investment and Development.
Lesson 3.
At the Provincial Treasury (VL), the account balances as of the end of November 30 are as follows:
Account
Outstanding balance | Balance available | |
Account 8113 (1) | 20,000,000,000 | |
Account 8123 (1) | 10,600,000,000 | |
Account 1513 (1) | 400,000,000 | |
Account 8113 (2) | 49,990,000,000 | |
Account 8123 (2) | 7,800,000,000 | |
Account 8116 (2) | 4,300,000,000 | |
Account 8126 (2) | 2,500,000,000 | |
Account 1513 (2) | 500,000,000 | |
Account 8113 (3) | 7,700,000,000 | |
Account 8123 (3) | 2,000,000,000 | |
Account 1513 (3) | 280,000,000 | |
Account 8113 (4) | 1,800,000,000 | |
Account 8123 (4) | 3,300,000,000 | |
Account 3863 | 880,000,000 | |
Account 3866 | 620,000,000 | |
Account 3868 | 270,000,000 | |
Account 3853 | 900,000,000 | |
Account 3856 | 580,000,000 | |
Account 7111 (1) | 32,800,000,000 | |
Account 7111 (2) | 69,700,000,000 | |
Account 7111 (3) | 12,400,000,000 | |
Account 7111 (4) | 6,800,000,000 |
(Other accounts have reasonable balances)
In December, the following transactions occurred:
1. Receive the transfer order from Sacombank: Enterprises pay tax to the State budget in the amount of VND 400,000,000 (NSTW 20%, NST 40%, NSH 20%, NSX 20%).
2. Receive the provincial budget estimate withdrawal paper for regular expenditure (without CKC, assigned autonomy) by payment transfer via ACB bank for the amount of 300,000,000 VND.
3. Receive payment order from the Bank for Agriculture and Rural Development: collect tax from enterprises in the amount of VND 500,000,000 (NSTW 20%, NST 40%, NSH 20%, NSX 20%).
4. Receive the provincial budget estimate withdrawal paper for regular expenditure advance (without CKC, assigned autonomy) by transfer via the Joint Stock Commercial Bank for Industry and Trade, the amount is 300,000,000 VND.
5. Receive the State budget revenue refund order with the decision to refund VAT to Enterprise (Y) by bank transfer via ACB for the amount of 70,000,000 VND.
6. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget units that submit KPCĐ in the month to the Provincial Labor Federation that has opened a KPCĐ deposit account at the provincial KB, the amount is 120,000,000 VND.
7. Receive a Credit Transfer Order from the Provincial Treasury (BD) to pay the Enterprise (G) that has an account opened at the Provincial Treasury for the amount of 60,000,000 VND.
8. Receive the Request for Advance Payment of the provincial budget that is not autonomous in the amount of 240,000,000 VND.
9. Receive the Central budget withdrawal certificate for regular expenditure of 200,000,000 VND, advance regular expenditure of 100,000,000 VND (without CKC, given autonomy) by transfer via Dong A Bank.
10. Receive the Order to refund the State budget revenue from the tax authority to the enterprise (M) that opened an account at the provincial Joint Stock Commercial Bank for Industry and Trade in the amount of VND 50,000,000 (NSTW 20%, NST 80%).
11. Receive the provincial budget estimate withdrawal paper (without CKC, assigned autonomy) by transfer from the budget units paying social insurance and health insurance in the month to the social insurance agency in the amount of 54,000,000 VND.
12. Receive payment order from unit (S) to deduct from other deposit account to pay money to goods supplier who has opened account at provincial treasury (ST) for the amount of
30,000,000 VND.
13. Receive the payment certificate for actual expenditure of the provincial budget using the assigned autonomous budget in cash from the units using the provincial budget in the amount of 40,000,000 VND.
14. Receive the Credit Transfer Order from the district Treasury to pay the public service unit that has opened a fee collection account at the provincial treasury the amount of 70,000,000 VND.
15. Receive the provincial budget estimate withdrawal paper for regular expenditure (without CKC, assigned autonomy) by payment transfer to enterprises opening accounts at the provincial Treasury (CT) in the amount of 100,000,000 VND.
16. Receive the District Budget Withdrawal Paper for regular expenditure (without CKC, assigned autonomy) in cash in the amount of 200,000,000 VND, advance regular expenditure in the amount of 60,000,000 VND.
17. Receive the Investment Withdrawal Certificate (with CKC) from the province's investment capital by transferring to Dong A Bank in the amount of 500,000,000 VND.
18. Receive the Payment Order from the Department of Finance to actually spend the regular budget allocated to the unit's budget deposit account (D) in the amount of 300,000,000 VND.
19. Receive the withdrawal paper of the commune budget estimate for regular expenditure (without CKC, assigned autonomy) in cash in the amount of 240,000,000 VND.
Request:
- Record transactions arising at the State Treasury (VL) above.
- Reflected in the T-account chart (group accounts 15, 16, 17, 38, 71, 73, 74, 81, 82, 83, 55).
- Determine the difference in revenue and expenditure of each level of the State budget and account for it according to current regulations on December 31, 2019.
Informing: The provincial State Treasury opens a specialized account for collecting state budget revenue at the Joint Stock Commercial Bank for Foreign Trade and the Bank for Agriculture and Rural Development; opens a bilateral payment account at the Joint Stock Commercial Bank for Industry and Trade and the Joint Stock Commercial Bank for Investment and Development.
Lesson 4.
At the Provincial Treasury (CM), the account balances as of the end of November 30 are as follows:
Account
Outstanding balance | Balance available | |
Account 8113 (1) | 12,000,000,000 | |
Account 1513 (1) | 500,000,000 | |
Account 8113 (2) | 58,000,000,000 | |
Account 8123 (2) | 4,500,000,000 | |
Account 8116 (2) | 2,000,000,000 | |
Account 1513 (2) | 700,000,000 | |
Account 3862 | 800,000,000 | |
Account 3863 | 1,700,000,000 | |
Account 3866 | 1,100,000,000 | |
Account 3852 | 700,000,000 | |
Account 3853 | 800,000,000 | |
Account 3856 | 960,000,000 | |
Account 7111 (1) | 14,000,000,000 | |
Account 7111 (2) | 69,900,000,000 |
(Other accounts have reasonable balances)
In December, the following transactions occurred:
1. Receive the provincial budget estimate withdrawal paper (without CKC, autonomous assignment) for regular expenditure of 430,000,000 VND, advance payment for regular expenditure of 240,000,000 VND