Circular 118/2000/TT-BTC

Financial activities of communes, wards and district townships (collectively called communes) include commune budgets and other financial activities arising in their respective localities.

The commune People�s Committees shall organize the uniform management of commune budgets and other financial activities in communes.

This Circular specifies the revenue sources, spending tasks and the process of managing commune budgets; the scope and organization of management of other financial activities in communes.- (Summary)