Abstract
State budgetary control of recurrent expenditure is a regular activity of the State Treasury. However, during the implementation process, such errors as errors in the budget index, the lack of required items on documents, inaccurate supplier’s billing information and errors on expenditure control dossiers occur. The capacity and qualifications of some staff involved in recurrent expenditure control at the State Treasury of Lap Thach district has not yet met the requirements. The assignment of responsibilities between the payer and the controller is not clear. Addressing these limitations, it is necessary to take effective measures to enhance the control over recurrent expenditure through the State Treasury of Lap Thach District.
Keywords: recurrent expenditure, state budgetary control
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373
