Guidance on Budget Allocation Forms for Multiple Supplementary Estimates by Commune-level People's Committees under Circular 26/2026/TT-BTC
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The Ministry of Finance clarifies that when a commune-level People's Committee issues multiple supplementary budget allocation decisions during the year to Level-I budget estimating units, the forms used should follow the templates of Forms 47 and 48 in Appendix I of Circular 26/2026/TT-BTC. The allocation must detail expenditure by subordinate agency and by spending category (capital investment, recurrent expenditure, etc.). The Government did not delegate authority to the Ministry of Finance to issue separate forms specifically for commune-level People's Committees - Decree 73/2026/ND-CP only grants the Ministry authority over forms used by Level-I budget estimating units for their subordinate spending units. Authority to prescribe supporting documentation for Level-I unit allocations rests with the provincial Department of Finance, which proposes rules to the provincial People's Committee. Legal basis: Clauses 5 and 7 of Article 32 and Clause 1 of Article 33 of the State Budget Law; Decree 73/2026/ND-CP; Circular 26/2026/TT-BTC.
Question
The requester asks: when a ward/commune-level People's Committee issues multiple supplementary budget allocation decisions during the year to Level-I budget estimating units, which forms should be used under Clause 3, Article 13 of Circular 26/2026/TT-BTC?
Official guidance
Authority and responsibilities of commune-level People's Committees
Under Clauses 5 and 7 of Article 32 of the State Budget Law, commune-level People's Committees have the authority to:
- Decide on revenue and expenditure assignments for each subordinate agency and unit, with capital investment expenditure detailed by sector (education/training, science/technology) and recurrent expenditure detailed by sector.
- Allocate and assign expenditure estimates for targeted supplementary funds from higher-level budgets during the year, ensuring timeliness, economy, and compliance with law.
Under Clause 1, Article 33 of the State Budget Law, budget estimating units may prepare and distribute budget estimates to subordinate units within their authority.
Applicable forms
Decree 73/2026/ND-CP dated 10 March 2026 only grants the Minister of Finance authority to prescribe forms used by Level-I budget estimating units when allocating to spending units (Articles 18 and 19.4). The Government did NOT delegate authority to the Ministry of Finance to prescribe forms for commune-level People's Committees.
Under Clause 3, Article 13 of Circular 26/2026/TT-BTC dated 25 March 2026, Level-I local budget estimating units use Forms B and C (Appendix II) and Forms 47 and 48 (Appendix I) when assigning budgets to subordinate units. The provincial Department of Finance proposes to the provincial People's Committee rules on supporting documentation required from Level-I units.
Ministry of Finance conclusion
Multiple supplementary budget allocations by commune-level People's Committees to Level-I estimating units should follow forms modeled on Forms 47 and 48 in Appendix I of Circular 26/2026/TT-BTC, ensuring the content covers each subordinate agency, capital investment by sector, and recurrent expenditure by sector.
Action points
- Use forms modeled on Forms 47 and 48 (Appendix I, Circular 26/2026/TT-BTC) for multiple supplementary budget assignments during the year.
- Ensure allocations are detailed by subordinate agency and by expenditure category (capital investment, recurrent).
- Contact the provincial Department of Finance for specific requirements on supporting documentation as regulated by the provincial People's Committee.