This Circular guides the control of State budget expenditures via State treasuries by State administrative agencies assigned the package payroll and administrative management funding and units applying the financial regime applicable to non-business units with revenues.

The State treasuries shall have to control the expenditure dossiers, vouchers and conditions, and make timely allocation as well as payment for State budget expenditures.

State budget-using units shall have to open accounts at the State treasuries; be subject to the inspection and control by financial bodies and the State treasuries during the process of State budget management and use; have to use funding efficiently and for the right purposes, and bear all responsibility for their spending decisions.- (Summary)