CIRCULAR No.21/1999/TT-BTC of February 24, 1999 guiding the management of cash revenues and expenditures through the system of State treasuries

Revenues and expenditures in cash and/or bills of payment (referred to collectively as cash) through the State treasuries must all be closely inspected and controlled for the efficient management of budget spendings. All State budget-using units, units having transactions with the State budget with cash payments shall all have to register their cash plans with the State treasuries and be subject to management by the State treasuries in terms of cash revenues and expenditures.- (Summary)