Directive No. 06/2004/CT-BTS on Rectifying Financial Accounting Management at Administrative and Public Service Units under the Ministry of Fisheries

DIRECTIVE

Regarding the Rectification of Financial and Accounting Management at Administrative and Public Service Units Subordinate to the Ministry of Fisheries

In recent years, the implementation of budget revenue and expenditure tasks at administrative and public service units under the Ministry has shown progress. The observance of regulations and policies in financial management has gradually become more systematic. The implementation of the financial system for public service units with income as stipulated in Decree No. 10/2002/NĐ-CP has yielded initial results. Fee and tax collection and budget submission at public service units have achieved relatively good results, and salaries for civil servants and employees at some units have improved. There has been progress in accounting, statistics, reporting, bookkeeping, vouchers, and record keeping.

However, financial management at most units still has limitations. Annual planning and budget allocation have not met the prescribed timeframes, and the preparation of budgets based on clearly defined key tasks for each period has not been effectively implemented, leading to inefficient use of budget funds in certain areas and units. Unsettled expenditures from fee and tax revenues remain large and prolonged over several years, without establishing expenditure rules from such revenues. Many completed investment projects have not been settled. Some ODA projects have been ongoing for many years but have not confirmed aid or settled the budget...

The reasons for the above situation are due to insufficient understanding of the Budget Law, the Accounting Law, and the implementation of financial systems and policies by unit heads and accountants. Budget expenditure management at some units is still lax, lacking expenditure rules. The role of state management by departments, inspection bodies, and the office is limited; there is no financial management regulation for the Ministry of Fisheries, nor are there procedures for managing budget revenues and expenditures from the stage of review and assignment of tasks and plans to the allocation and implementation of budget estimates. There is a lack of close cooperation between functional departments and between state management units and budget beneficiaries. Additionally, some issues regarding financial systems and policies during the process of revenue and expenditure have not been promptly addressed by relevant agencies, while the financial policy system is constantly changing and lacks consistency.

To rectify financial and accounting management, strictly implement the Budget Law, the Accounting Law, and financial policies, and enhance the responsibility of organizations and individuals in managing and using state budget and assets at units, the Minister of Fisheries instructs the heads of units under the Ministry that use budget funds to implement the following requirements:

1. Budget beneficiaries must further strengthen their responsibility in building plans and preparing annual budget revenue and expenditure estimates according to schedule, ensuring these plans and estimates closely align with actual conditions and clearly define key tasks to concentrate budget resources on solving urgent issues effectively. They must implement approved budgets, comply with periodic budget settlement regulations as stipulated by the Budget Law. They should improve and strengthen the capacity of finance and accounting staff. Effectively and economically manage annual budget revenues and expenditures.

2. Departments must enhance coordination and management of budget beneficiaries according to their functions and responsibilities. Direct, guide, and inspect units to properly implement policies and measures for organizing annual budget implementation. Study, amend, and supplement certain standards and technical norms, and coordinate with related ministries and sectors to modify and supplement financial systems and policies during the process of revenue and expenditure to suit current realities. Organize regular inspections and audits of the implementation of the Budget Law and financial management at units.

3. The Office of the Ministry of Fisheries needs to study and develop cost standards for office supplies, telephones, fuel for official travel, electricity and water for living expenses, consumption and reception expenses, travel expenses... to reduce costs, ensure budget balance, and guarantee funding for essential activities serving the Ministry's operations.

4. The Quality Management, Food Safety, and Aquatic Animal Health Inspection Department and the Aquatic Resources Exploitation and Protection Department must urgently develop and complete activity programs for subordinate units; research and establish financial regulations suitable for the type of unit.

5. The National Fisheries Extension Center needs to study and develop procedures for selecting and reviewing transfer and technology import projects to be compatible and meet annual budget estimate and settlement deadlines. Develop and submit economic and technical standards for regular fisheries extension work to the Ministry for approval; accelerate the progress of aquaculture seed extension projects.

6. Fisheries Secondary Schools need to develop plans to effectively implement annual enrollment tasks according to training fields consistent with the human resource development orientation of the fisheries sector. Establish tuition collection and expenditure regulations to create effective funding sources and improve training quality. End the practice of assigning teachers to teach beyond the prescribed hours to ensure training quality and strictly enforce the Labor Law.

7. Institutes and Research Centers must rigorously review the content and progress of assigned research tasks according to the 2010 Science and Technology Program and the 2020 roadmap. Develop plans for budget estimation and strictly adhere to accounting and financial regulations for scientific and technological projects, ensuring compliance with the Science and Technology Law and the Budget Law. End the prolonged delay in implementing, certifying, and settling research budgets.

8. The Science and Technology Department shall be responsible for inspecting, urging, and taking measures to resolve outstanding projects that have not been settled for many years. It shall direct and guide Institutes, Research Centers, the National Fisheries Promotion Center, and coordinate with functional Departments to study and propose travel allowances and occupational subsidies for scientific researchers and workers in the fisheries sector when participating in long-term research and labor activities at sea, remote areas, and border regions, as well as the implementation regime for projects encouraging the development of aquatic seedlings suitable to current realities. It shall establish procedures and schedules for assigning science and technology plans and tasks, appraising topics and projects, monitoring and adjusting plans, and accepting project outcomes according to annual plans.

9. The Organization and Cadres Department shall be responsible for reviewing and checking the capabilities of accounting staff in all units. It shall study and propose supplementing cadres, enhancing the management capacity of the financial and accounting system from the Ministry to units; stipulate and guide schools in standardizing teaching materials; invest in strengthening equipment and facilities for teaching in accordance with regulations; inspect and guide the allocation of teachers and hiring of contractual labor to address the issue of teachers overworking, ensuring the quality of teaching and compliance with the Labor Law.

10. The International Cooperation Department shall be responsible for guiding and inspecting projects using non-repayable aid funds to implement the Management Regulations for Projects in the Fisheries Sector funded from outside the country (issued pursuant to Decision No. 676/1999/QĐ-BTS dated October 1, 1999 of the Minister of Fisheries). It shall proactively develop annual outbound delegation plans in accordance with plans and integration requirements, ensuring budgetary savings, and coordinate with the Ministry's Office in implementing these plans.

11. The Planning and Finance Department shall cooperate with the Organization and Cadres Department, heads of units, to strengthen the accounting personnel structure in units; supplement financial management staff at the Ministry level; lead the development of the Management Regulations for Revenue and Expenditure in the Fisheries Sector. It shall study opening dedicated revenue accounts for the Ministry in accordance with regulations. It shall study and submit to the Minister proposals on granting autonomous financial mechanisms to income-generating public institutions in compliance with laws and consistent with the operational reality of such units; develop, guide, and direct the implementation of planning, budget preparation, assignment of plans and budgets, supervision of implementation, and annual settlement verification mechanisms.

Urge and propose measures to be submitted to the Minister for final resolution regarding units that fail to properly settle investment capital for construction and installation. Starting from 2005, firmly refrain from assigning financial plan tasks to units weak in financial and accounting management, failing to complete previous year's tasks, and unable to settle budget expenditure items without valid reasons.

12. The Ministry Inspectorate shall develop regular inspection and audit plans for the implementation of the State Budget Law and financial and accounting work in administrative and public service units under the Ministry of Fisheries.

Heads of Departments, Bureaus, the Inspectorate, the Office, administrative and public service units, Programs, Projects, and units using state budget funds shall be responsible for strictly organizing and implementing this Directive. The Planning and Finance Department shall be responsible for monitoring and urging the implementation by units and reporting to the Minister of Fisheries on the implementation status of this Directive.