Directive No. 03/2002/CT-BTC of the Minister of Finance on Strengthening the Work of Building and Training Financial Cadres at Communes, Towns, and Urban Villages

DIRECTIVE

Regarding the strengthening of work on building and training the financial staff of communes, wards, and towns
financial affairs of communes, towns, and wards 

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The State Budget Law has stipulated that communes and wards constitute a level of budget within the state budget system. Recognizing the position and the significant importance of the commune and ward-level budget, in recent times, leaders of provinces and centrally-administered cities have closely directed the construction and training of the financial staff at the commune and ward levels. Many localities have paid attention to the training and development of the financial staff at the commune and ward levels, thereby increasing the proportion of commune and ward-level finance officers with professional qualifications from junior college level upwards; financial management has made progress, budget revenue and expenditure management has become stricter, economic growth has contributed to political stability and socio-economic development at the local level.

However, the work of building, training, and developing the financial staff at the commune and ward levels still faces many shortcomings; the financial and accounting staff at the commune and ward levels are currently in a situation where they are both insufficient in number and weak in quality, with most commune and ward-level finance officers not having undergone basic training (only 40% have a primary qualification, 20% have a junior college or part-time university degree, and approximately 40% have not received specialized vocational training); in many places, it has not been possible to stabilize the staffing of finance professionals due to dependence on the term of office of the People's Council and People's Committee; although many localities have organized annual training programs to update knowledge about financial and accounting management, the training programs have not met practical requirements, have not been standardized, are overly theoretical, and have not addressed real-world economic and social situations arising within the jurisdiction of the commune and ward levels..

The Resolution of the Fifth Plenary Session of the Ninth Central Committee on reforming and improving the quality of the grassroots political system at the commune, ward, and town levels emphasized the work of building and training the cadre at the grassroots level, specifically: "Actively rejuvenate and gradually standardize the cadre and civil servant workforce at the grassroots level, striving to achieve by the end of 2005 that about 70-80% of cadres holding positions through elections have been trained and developed to meet the prescribed standards; about 10% of professional civil servants have a junior college degree or higher for plains areas and a primary degree or higher for mountainous regions." "...Fundamentally reform the curriculum, content, and teaching methods for grassroots cadres towards basic training and functional development to ensure practicality."

On June 28, 2002, the Prime Minister issued Decision No. 85/2002/QĐ-TTg on the implementation plan of the Ninth Central Resolution, requiring localities to develop planning and plans for cadre training and development, combining on-the-job training with creating new sources and encouraging graduates from colleges and universities to work in grassroots administration, aiming to reach the targets set out in the Resolution by 2005. graduates from colleges and universities working at grassroots administrative levels, striving to meet the targets set forth in the Resolution by 2005.

To implement the Ninth Central Resolution and Decision No. 85/2002/QĐ-TTg of the Prime Minister, the Minister of Finance requests the heads of units under the Ministry, directly under the Ministry, and the Directors of Provincial Departments of Finance and Prices of centrally-administered cities to organize the implementation of the following tasks:

1- The Department of Finance and Prices shall be responsible for advising the provincial and centrally-administered city People's Committees to organize the investigation and assessment of the current status of the financial staff at the commune and ward levels. From this, carefully analyze and clearly classify the number of financial staff who are qualified to manage financial affairs at the commune and ward levels; those who need to be sent for training or replaced due to age, low qualifications, or poor moral character. Based on this, determine the communes and wards that need to supplement financial and accounting staff and the number of financial and accounting staff needed to be supplemented for these communes and wards.

2- The Department of Finance and Prices shall assist the provincial and centrally-administered city People's Committees to coordinate with the Tax Service and National Treasury of the province or city to establish plans to transfer staff from the finance sector (including staff from the Tax Service and National Treasury offices within the province or city, district, and county) to strengthen the communes and wards currently lacking financial staff. The Director-General of the General Tax Administration and the Director-General of the National Treasury shall be responsible for directing the Tax Service and National Treasury offices at the local level to closely cooperate with the Department of Finance and Prices to implement this task effectively.

3- The Department of Finance and Prices shall guide the district and county finance departments to develop plans for building the cadre and training the financial staff at the commune and ward levels to compile and submit to the provincial and centrally-administered city People's Committees for decision-making and implementation by districts, counties, and towns according to the following approach: Select young cadres to be sent for training at central and local universities, colleges, and secondary schools of finance, accounting, and economics; after training, they will be assigned to work as financial and accounting staff at the commune and ward levels where they were originally selected from. Provinces and centrally-administered cities should encourage graduates and students from universities, colleges, and secondary schools of finance and accounting to work at the commune and ward levels. Strive to achieve by 2006 that all communes and wards nationwide have financial and accounting staff with qualifications from junior college level upwards.

The cadre at the commune and ward levels who need to be trained in financial and accounting knowledge include: Head of the Financial Section of the Commune/Ward, Budget Accountant of the Commune/Ward, Cooperative Accountant. By 2006, all cadre currently working in financial and accounting affairs at the commune and ward levels will be trained according to the program and content prescribed by the Ministry of Finance.

4- The Department of Finance and Prices of provinces and centrally-administered cities shall be responsible for preparing the budget estimate for the local government budget for the training and development of the financial staff at the commune and ward levels, submitting it to the competent authority for approval, and organizing the implementation of the training and development of the financial staff at the commune and ward levels according to the approved standard program.

5- Entrust the Department of Organization and Cadre Training to take the lead in coordinating with the Finance Academy, colleges and secondary schools of finance-accounting, the General Tax Department, the Central State Treasury, the Department of State Budget, the Department of Accounting Regulations, and related units within the Ministry to organize research and compile a standard training program for cadre financial training at commune and ward levels according to new requirements, with the principle of linking theory with practice, focusing on training and enhancing specific handling skills for situations arising from socio-economic-financial activities at the commune and ward levels.

To implement the above tasks, it is required that relevant units organize the implementation of specific tasks assigned according to the program and plan issued along with this Directive, and report to the Ministry on the results after completing each work stage as specified.

 IMPLEMENTATION PLAN

ENHANCEMENT OF CONSTRUCTION AND TRAINING FOR THE FINANCIAL CADRE AT COMMUNE AND WARD LEVELS

(Attached to Directive No. 3/2002/CT-BTC dated September 6, 2002 of the Minister of Finance)

A- REGARDING STAFF WORK:

1- Conduct a survey of the current level of the financial cadre at commune and ward levels:

+ Mainly responsible: Provincial Departments of Finance and Prices.

+ The Department of Personnel and Training of the Ministry of Finance will provide guidance (with a survey form) and urge implementation.

Timeframe: Implementation from September to October 2002, summary report to the Ministry in November 2002.

2- Determine the need for supplementation, sources of supplementation, and training and enhancement needs divided by year 2003-2004-2005:

+ Provincial Departments of Finance and Prices shall conduct.

+ The Department of Personnel and Training will monitor and urge implementation.

Completion time: By November 2002.

3- The General Tax Department and the State Treasury shall issue directives to their systems to coordinate with the Provincial Departments of Finance and Prices to implement plans for transferring cadres from provincial and district levels to communes and wards.

4- The Provincial Departments of Finance and Prices shall take the lead in coordinating with the Tax Bureau and the State Treasury to develop plans for transferring cadres from provincial and district levels to strengthen communes, wards, and towns, especially those without trained financial cadres, to report to the People's Committees of provinces and centrally-administered cities. Timeframe: Develop plans in the first quarter of 2003, implement in 2003.

Timeframe: Plan construction in the first quarter of 2003, implementation in 2003.

B- REGARDING ENHANCEMENT:

1- The Department of Personnel and Training shall submit to the Ministry for the establishment of a subcommittee to compile training materials for commune and ward-level financial affairs, including the Finance Academy leading and other units such as the General Tax Department, the Central State Treasury, the Department of State Budget, the Department of Accounting Regulations, and related units within the Ministry to compile training materials for commune and ward-level financial cadres:

+ Develop implementation plan: September 2002.

+ Dispatch lecturers and researchers from the Finance Academy and some assigned units to certain locations: Hanoi, Thai Binh, Hoa Binh, Ha Tay, Hai Duong... to study practical situations: Implement in September 2002.

+ The Finance Academy shall lead the organization of the compilation of training materials aimed at resolving specific financial situations at the commune and ward levels.

Timeframe: Evaluate materials in November-December 2002, complete content in December 2002..

+ Publish materials and send them to Provincial Departments of Finance and Prices: First quarter of 2003.

+ Assign tasks to Provincial Departments of Finance and Prices, local economic and finance colleges, and the Finance Academy to organize enhancement for commune and ward cadres.

Timeframe: Implement from 2003.

2- Regarding training work: The Department of Personnel and Training shall lead a review of the training program for cadres with intermediate qualifications in finance and accounting to guide specialized training for local economic schools offering financial and accounting cadres to ensure consistency and innovation aligned with practical needs.

Timeframe: Implement in the fourth quarter of 2002.