This Circular applies to public-service units, established by the State and having income generated from the fields of education and training; health care; science, technology and environment; culture and information; physical training and sports; economic non-business and employment services,�

The Circular guides the classification of public-service units having income; financial sources as well as spending contents and norms; the fulfillment of obligations towards the State budget, deduction for setting up funds and use thereof; management and use of capital and assets; elaboration and execution of revenue-expenditure estimates; opening of transaction accounts; as well as inspection and control of revenue-expenditure activities.- (Summary)