Circular No. 03/2011/TT-BTP on Financial Management, Assets, and Basic Construction Investment for the Enforcement Agency General Department and Civil Enforcement Agencies

CIRCULAR

Financial management, assets, and basic construction investment for the Enforcement Agency General Department and civil enforcement agencies

Financial management, assets, and basic construction investment for the Enforcement Agency General Department and civil enforcement agencies

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002; Government Decree No. 60/2003/NĐ-CP dated June 6, 2003 detailing and guiding the implementation of the State Budget Law;

Pursuant to the Law on Management and Use of State Assets No. 09/2008/QH12 dated June 12, 2008; Government Decree No. 52/2009/NĐ-CP dated June 3, 2009 detailing and guiding the implementation of the Law on Management and Use of State Assets;

Pursuant to the Construction Law No. 16/2003/QH11 dated November 26, 2005; the Law Amending and Supplementing Certain Provisions of Laws Related to Basic Construction Investment No. 38/2009/QH12 dated June 29, 2009; Government Decree No. 12/2009/NĐ-CP dated February 12, 2009 on project management of construction works; Government Decree No. 83/2009/NĐ-CP dated October 15, 2009 amending and supplementing certain provisions of Government Decree No. 12/2009/NĐ-CP on project management of construction works;

Pursuant to the Civil Enforcement Law No. 26/2008/QH12 dated November 28, 2008; Government Decree No. 74/2009/NĐ-CP dated September 9, 2009 detailing and guiding the implementation of certain provisions of the Civil Enforcement Law regarding civil enforcement management agencies, civil enforcement agencies, and civil enforcement officers;

Pursuant to Decree No. 93/2008/NĐ-CP dated August 22, 2008, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;

To meet management requirements, the Ministry of Justice stipulates financial management, asset management, and basic construction investment allocation for the Enforcement Agency General Department and civil enforcement agencies as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and regulated subjects

1. This Circular specifies the allocation by the Minister of Justice to the Director of the Enforcement Agency General Department (hereinafter referred to as the Director), the Director of the Provincial Civil Enforcement Agency (hereinafter referred to as the Director), and the Heads of units directly using the budget (hereinafter referred to as the Heads of units directly using the budget) concerning financial management, asset management, and basic construction investment.

Article 2. Principles of allocation management

1. Ensuring unified and comprehensive management of financial work, asset management, and basic construction investment by the Minister of Justice over agencies and units within the organizational structure of the Ministry of Justice, including the civil enforcement agency system;

2. Clearly defining tasks, authorities, and responsibilities while promoting the role and initiative of the Heads of agencies and units allocated management in financial management, asset management, and basic construction investment, ensuring effective implementation of the tasks of the Ministry of Justice, the General Department, and local civil enforcement agencies, meeting the requirements of administrative reform and judicial reform;

3. Allocation management must be accompanied by strengthening inspection, supervision, and monitoring by higher-level management agencies of the responsibility of the heads of agencies and units allocated management, ensuring transparency and clarity in financial management, asset management, and basic construction investment.

Article 3. Budget management system for civil enforcement

1. Level I budget unit: The Ministry of Justice is a level I budget unit, with the account holder being the Minister; the Planning and Finance Department is the advisory body assisting the Minister in managing financial, asset, and basic construction investment work throughout the Legal System, including the civil enforcement agency system, in accordance with the law;

2. Level II budget unit: The Enforcement Agency General Department is a level II budget unit, with the account holder being the Director; the Planning and Finance Department of the Enforcement Agency General Department is the advisory body assisting the Director in managing financial, asset, and basic construction investment work of the civil enforcement agency system in accordance with the law and the allocation by the Minister;

3. Level III budget unit: The Provincial Civil Enforcement Agency is a level III budget unit, with the account holder being the Director of the Provincial Civil Enforcement Agency; the Chief Accountant of the Provincial Civil Enforcement Agency is the advisor assisting the Director of the Provincial Civil Enforcement Agency in managing financial, asset, and basic construction investment work of subordinate budget units;

Direct budget usage units: These are units that have independent accounting organizations in accordance with current laws, tasked with direct revenue and expenditure without subordinate budget units, including the following: the Office of the Enforcement Agency General Department, with the account holder being the Director of the Office; the Office of the Provincial Civil Enforcement Agency, with the account holder being the Director of the Provincial Civil Enforcement Agency; the County Civil Enforcement Agency, with the account holder being the Director of the County Civil Enforcement Agency.

PART II

CONTENT OF ALLOCATION

PART 1

ON FINANCIAL MANAGEMENT AND BUDGET IMPLEMENTATION

Article 4. Authority of the Director

1. Summarize and prepare the budget revenue and expenditure plan of the civil enforcement agency system in accordance with the law and submit it to the Minister of Justice for review;

2. Prepare the budget revenue and expenditure allocation plan for subordinate budget units (in detail for each budget-using unit in the entire civil enforcement system and each expenditure item within the assigned budget scope) and submit it to the Ministry for review and consolidation into the overall budget allocation plan of the Ministry of Justice;

3. Allocate annual budget revenue and expenditure plans to the Provincial Civil Enforcement Agencies and the Office of the Enforcement Agency General Department in accordance with the State Budget Law and the allocation by the Ministry, ensuring that they do not exceed the total assigned budget and are not contrary to the content approved by the Ministry of Finance;

4. Adjust the self-management budget funds of subordinate budget units if it does not change the total amount and detailed allocation by sector; adjust non-self-management budget funds based on the Ministry's audit results;

5. Decide on the allocation plan for civil enforcement fees to units based on the harmonization criteria approved by the Ministry and report the implementation results back to the Ministry;

6. Approve the budget estimates and final accounts of the civil enforcement system in accordance with the law and the allocation by the Ministry.

7. Organize the final settlement inspection and notify the approval of the final settlement for the Provincial Enforcement Agency Office, the General Department's Office; compile and prepare the final settlement report on the budget of the entire enforcement agency system in accordance with the provisions of the law and the Ministry.

8. Decide on expenditures for disaster prevention, mitigation, and firefighting within the allocated budget provided by the Ministry and report the results to the Ministry.

Article 5. Authority of the Director of the Bureau

1. Compile and prepare the budget revenue and expenditure forecast for subordinate budget units in accordance with the law and submit it to the General Department for review.

2. Allocate and assign the budget revenue and expenditure forecast to subordinate budget units in accordance with the law, ensuring that it does not exceed the total budget forecast and is consistent with the content assigned by the General Department.

3. Adjust the budget allocation for the self-management system of subordinate units to ensure it does not exceed the total budget assigned.

4. Organize the final settlement inspection and notify the approval of the final settlement for subordinate budget units in accordance with the law; compile and prepare the final settlement report on the budget of the Enforcement Bureau (including the Bureau's Office and subordinate Enforcement Branches) in accordance with the law.

PART 2

ON ASSET MANAGEMENT

Article 6. Authority of the Director

1. Decide on procurement, recovery, reallocation, and liquidation of assets (excluding houses, land, and cars) for the enforcement system as follows:

a) Decide on the procurement of assets valued from VND 100 million to less than VND 300 million/unit from regular operating funds and other sources in accordance with standards and quotas established by authorized agencies.

b) Decide on the recovery of assets with original value from VND 100 million to less than VND 300 million/unit due to improper use or lack of need, exceeding the prescribed standards and quotas under the law and the Ministry of Justice.

c) Decide on the reallocation of state-owned assets with original value from VND 100 million to less than VND 300 million/unit within the enforcement system based on the proposal of the heads of relevant units.

d) Decide on the liquidation of state-owned assets with original value from VND 100 million to less than VND 300 million/unit if they are damaged beyond repair, if continued use would require significant repairs without efficiency, or if they have exceeded their useful life and cannot be used further, or if there is no need for them within the enforcement system.

đ) Inspect and compile the needs for procurement, recovery, reallocation, and liquidation of assets valued at VND 300 million/unit or more, houses, and cars of units within the enforcement system and submit them to the Minister for consideration and decision in accordance with authority.

2. Approve maintenance and repair plans within the allocated budget in accordance with the regulations and standards set by authorized agencies and the Ministry's classification.

3. Compile and prepare procurement plans for assets for the entire enforcement agency system and submit them to the Ministry for review.

4. Implement centralized procurement plans and asset procurement projects approved by the Government, strategic projects involving multiple units within the sector, as approved by the Minister.

Article 7. Authority of the Director of the Bureau

1. Decide on the recovery of assets with original value below VND 100 million/unit of subordinate units due to improper use or lack of need, exceeding the prescribed standards and quotas under the law and the Ministry of Justice.

2. Decide on the reallocation of state-owned assets with original value below VND 100 million/unit between subordinate units based on the proposal of the heads of subordinate units.

3. Decide on the liquidation of state-owned assets with original value below VND 100 million/unit if they are damaged beyond repair, if continued use would require significant repairs without efficiency, or if they have exceeded their useful life and cannot be used further, or if there is no need for them within the unit and its subordinate units.

4. Approve the budget forecast and final settlement of maintenance and repair costs within the allocated budget in accordance with the regulations, standards, and quotas set and the Ministry's classification.

Article 8. Authority of the Head of the Unit Directly Using the Budget.

1. Decide on procurement of assets with a value under one hundred million dong/unit from regular operating funds and other sources in accordance with standards and norms issued by competent authorities.

2. Decide on maintenance and regular repair of fixed assets from funds allocated for self-management, execution fee revenues, and other sources in accordance with laws and分级授权关于基本建设投资管理

PART 3

1. Prepare annual plans for basic construction investment for the Civil Enforcement Department in accordance with laws and guidelines of the Ministry to be submitted to the Minister for consideration and approval;

Article 9. Authority of the Director

2. Decide on investment and approve final accounts for new construction, renovation, and repair projects of office premises and evidence storage facilities with total investment amounts from two billion dong to less than fifteen billion dong using development capital and operational funds with investment characteristics, within the scope of the budget allocation;

3. Aggregate, prepare plans for allocating investment capital, adjust investment capital for projects with total investment amounts under fifteen billion dong within the scope of the allocated budget estimate, in accordance with laws, report to the Ministry of Justice for review and consolidation to submit to the competent authority for examination;

4. Announce investment capital (including adjustment of capital) for projects with total investment amounts under fifteen billion dong based on the examination of the competent authority;

5. Finalize investment capital for basic construction projects funded by state budget according to the fiscal year of each project within the decision-making authority and aggregate the annual finalization of investment capital for basic construction projects with total investment amounts under fifteen billion dong in accordance with laws and分级授权的规定

1. Prepare annual plans for basic construction investment for subordinate units in accordance with laws and guidelines of the General Administration Bureau;

Article 10. Authority of the Director of the Bureau

2. Decide on investment and approve final accounts for new construction, renovation, and repair projects of office premises and evidence storage facilities of their own unit and subordinate units with total investment amounts under two billion dong using development capital and operational funds with investment characteristics;

3. Aggregate, prepare plans for allocating investment capital, adjust investment capital for projects within the decision-making authority within the scope of the allocated budget estimate, in accordance with laws and send to the General Administration Bureau for consolidation and reporting to the Ministry;

4. Aggregate, finalize investment capital for basic construction projects funded by state budget according to the fiscal year of each project within the decision-making authority in accordance with laws and send to the General Administration Bureau of Civil Enforcement for consolidation and reporting to the Ministry.

1. Responsibilities of the Director of the Planning and Finance Department

Chapter III

IMPLEMENTATION

 Article 11. Responsibility for Implementation

a) Guide and handle matters during the transfer process in accordance with laws and分级授权的规定

b) Guide, urge, inspect, and publicly disclose the implementation of tasks and powers delegated in accordance with laws and regulations of the Ministry;

c) Regularly or urgently aggregate and report to the Minister the situation of implementing delegated tasks annually or as required.

2. Responsibilities of the General Administration Bureau Director

a) Organize the implementation of assigned tasks in accordance with laws and regulations of the Ministry;

b) Guide, inspect, urge, supervise financial management, state asset management, and basic construction investment activities of the civil enforcement system in accordance with laws and分级授权的规定

c) Aggregate and report to the Ministry the situation of budget estimates transferred to budget-using units in the civil enforcement system, data on announced investment capital for projects with total investment amounts under fifteen billion dong within the civil enforcement agency system, and incorporate the transferred budget estimates and announced capital into the integrated treasury management information system (referred to as TABMIS) of the Ministry of Finance;

d) Resolve complaints, coordinate in resolving complaints, and handle violations of financial accounting management, asset management, and basic construction investment work at directly subordinate budgetary units and investment projects within the delegated scope;

e) Regularly or upon request report to the Minister on the implementation of delegated tasks annually or as required.

f) Implement reporting systems for delegated tasks in accordance with laws or requirements of the Ministry.

3. Responsibilities of the Director of the Bureau

a) Organize the implementation of assigned tasks in accordance with laws and分级授权的规定

b) Guide, inspect, and publicly disclose the implementation of delegated tasks and powers in accordance with laws and regulations of the Ministry of Justice and the General Administration Bureau of Civil Enforcement;

c) Resolve complaints, coordinate in resolving complaints, and handle violations of financial accounting management, asset management, and basic construction investment work at directly subordinate budgetary units and investment projects within the delegated scope;

d) Regularly or upon request report to the General Administration Bureau Director on the implementation of delegated tasks annually or as required;

e) Implement reporting systems for delegated tasks in accordance with laws or requirements of the General Administration Bureau.

4. Responsibilities of Heads of Units Directly Using the Budget

a) Fulfill the duties, powers, and responsibilities of account holders in accordance with laws and分级授权的规定

b) Implement financial transparency systems, manage and use assets, and publicly disclose the management and use of basic construction investment capital in accordance with laws;

c) Report on the management and use of the state budget, state assets, and basic construction investment in accordance with laws or requirements of higher-level budgetary units;

d) Regularly or upon request report to higher-level budgetary units on the implementation of tasks within the management authority as stipulated.

1. The contents of the delegation to the General Administration Bureau of Civil Enforcement and civil enforcement agencies as prescribed in this Circular shall be implemented from the 2011 fiscal year; the Planning and Finance Department of the Ministry of Justice will continue to assist the Ministry in managing and implementing tasks related to the 2010 fiscal year regarding financial management, asset management, and basic construction investment work.

Article 12. Transitional provisions

1. The contents delegated to the Enforcement Agency General Department and enforcement agencies as stipulated herein shall be implemented from the 2011 fiscal year; the Planning and Finance Department of the Ministry of Justice shall continue to advise and assist the Ministry in managing and implementing tasks related to financial management, assets, and basic construction investment for the 2010 fiscal year.

2. For investment projects in construction that have been approved by the Ministry of Justice from 2010 or earlier, they shall be managed by the Department of Planning and Finance of the Ministry of Justice until the final settlement of the project is approved by the Minister. For new investment construction projects in 2011 which have been decided to invest by the Director General of the Enforcement Agency of Civil Judgments, the General Department shall continue to manage them until the final settlement of the project is completed.

 Article 13. Effectiveness

1. This Circular takes effect from March 8, 2011. All previous regulations of the Ministry that conflict with this Circular are hereby abolished.

2. During implementation, if there are difficulties or obstacles, units are requested to report to the Ministry of Justice for review, guidance, and implementation./.