Guiding amendments to Joint Circular No. 03/2006/TTLT-BTC-BNV of January 17, 2006, of the Ministry of Finance and the Ministry of Home Affairs, which guides the implementation of the Government’s Decree No. 130/2005/ND-CP of October 17, 2005, on the regime of autonomy and accountability for the use of administrative management payrolls and funds of state agencies