The Circular regulating the management, use and settlement of non-business funding from the state budget to implement national target programs for the period of 2021-2025

On 15/8/2023, the Ministry of Finance issued the Circular No. 55/2023/TT-BTC regulating the management, use and settlement of non-business funding from the state budget to implement national target programs for the period of 2021-2025.

According to the Circular, the subjects of application are agencies, units, organizations and individuals that manage, use, settle and benefit from non-business funding from the state budget to implement national target programs.

* Scope

+ The management, use and settlement of non-business funding from the state budget to implement the following national target programs for the 2021-2025 period:

- The national target program for socio-economic development in ethnic minority and mountainous areas for the period of 2021-2030, phase I, from 2021 to 2025 was approved in the Decision No. 1719/QD -TTg of the Prime Minister;

- The national target program for sustainable poverty reduction for the period of 2021 - 2025 was approved in the Decision No. 90/QD-TTg of the Prime Minister;

- The national target program for building new-style rural areas for the period of 2021-2025 was approved in the Decision No. 263/QD-TTg of the Prime Minister;

+ For grants and aids belonging to the state budget that the sponsor or the sponsor's authorized representative and the Ministry of Finance have not yet reached an agreement on the content and level of expenditure, the content and spending level shall be applied as specified in this Circular;

+ The activities and projects under national target programs that integrate non-business capital sources from the central budget, local budget and other legally mobilized capital sources shall be applied in this Circular following the provisions of Article 10 of Decree No. 27/2022/ND-CP (amended and supplemented in Clause 6, Article 1 of Decree No. 38/2023/ND-CP), except for the cases specified in point d of this clause;

  + This Circular does not apply to:

- The grants and aids belonging to the state budget have separate instructions from competent authorities on financial spending regimes;

- The activities of projects, sub-projects, content and component contents of national target programs are allocated from development investment capital in accordance with the provisions of law on public investment.

* Non-business funding comes from the state budget to implement national target programs

+ Central budget:

- Arrange in annual state budget expenditure estimates of ministries and central agencies to carry out assigned tasks of national target programs;

- Targeted supplementation for localities to implement projects, subprojects, content and component content of the National Target Programs as prescribed in Decisions: No. 39/2021/QD -TTg, No. 18/2023/QD-TTg, No. 02/2022/QD-TTg, No. 07/2022/QD-TTg and No. 880/QD-TTg.

+ Local budget: Localities proactively allocate non-business funding from the local budget and other legally mobilized capital sources to effectively implement projects, subprojects, content, and component content of national target programs in the area according to the provisions of Decisions: No. 1719/QD-TTg, No. 90/QD-TTg, No. 263/QD-TTg, No. 39/2021/QD- TTg, No. 18/2023/QD-TTg, No. 02/2022/QD-TTg, No. 07/2022/QD-TTg and No. 880/QD-TTg.

* Implementation organization

+ Ministries, central agencies, the People's Committees of provinces and centrally-run cities direct agencies and units which are assigned to expenditure estimates to manage, use and finalize funds according to the provisions of law on state budget, management mechanism, organization of implementation of national target programs and regulations in this Circular; report to the immediate superior agency for synthesis and the management agency of national target program.

+ Based on the ability to balance the local budget and the actual situation, the Provincial People's Council shall consider and decide according to its authority the content and level of support from the counterpart capital of the local budget to additionally support along with central budget as prescribed in this Circular to ensure effective implementation of programs.

During the implementation of programs, specific expenses arise that are not specified in the documents of the Government, the Prime Minister, the Ministry of Finance and this Circular; the Provincial People's Council shall consider and decide in accordance with the local budget capacity according to the provisions of Clause 3, Article 21 of Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government detailing the implementation of a number of articles of the State Budget Law.

The Circular takes effect from August 15, 2023 and replaces the Circular No. 15/2022/TT-BTC BTC dated March 4, 2022, the Circular No. 46/2022/TT-BTC dated July 28 2022 and the Circular No. 53/2022/TT-BTC dated August 12, 2022 of the Ministry of Finance.