The State administrative agencies, non-business units, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations with operation funding allocated from the State budget; budgets of local administrations of all levels; and financial agencies of all level shall have to make, submit, consider, approve, evaluate and notify annual final settlements according to procedures and contents prescribed in this Circular.

This Circular takes effect 15 days after its publication in the Official Gazette, applies to the consideration, approval, evaluation and notification of annual final settlements as from 2004 and replaces the Finance Ministry’s Circular No. 21/2000/TT-BTC of March 16, 2000 guiding the consideration, approval and notification of annual final settlements of administrative and non-business units.- (Summary)