Circular No. 07/2000/TT-BTC guides the issuance, management, accounting, and settlement of severance allowance funds and the payment to the State budget for training and development compensation costs for civil servants.

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 07/2000/TT-BTC DATED JANUARY 18, 2000 GUIDING THE ISSUANCE, MANAGEMENT, ACCOUNTING, SETTLEMENT OF EXPENSES FOR VOLUNTARY RESIGNATION AND PAYMENT TO THE STATE BUDGET OF COMPENSATION FUNDS FOR TRAINING AND RECRUITMENT COSTS OF OFFICIALS AND CIVIL SERVANTS

Implementing Decree No. 96/1998/CP-NĐ dated November 17, 1998 of the Government on the voluntary resignation system for officials and civil servants; following Circular No. 28/1999/TT-BTCCBCP dated July 31, 1999 of the Government’s Organizational Cadre Board and the Ministry of Finance guiding the issuance, management, accounting, settlement of expenses for voluntary resignation and payment to the State budget of compensation funds for training and recruitment costs of officials and civil servants as follows:

I. PROCEDURES FOR ISSUING SUBSIDIES FOR VOLUNTARY RESIGNATION EXPENSES

1. Procedures for issuing subsidies for individuals who resign due to organizational restructuring and reduction of staff

a. After the Government's Organizational Cadre Board has reviewed and confirmed the organizational restructuring and reduction of staff plan, the Ministries, sectors (hereinafter referred to as Ministries), or provinces directly under the Central Government (hereinafter referred to as provinces) shall conduct verification, comparison, adjustment of the budget estimates prepared according to models 2 and 3 (as stipulated in Circular No. 28/1999/TT-BTCCBCP) to ensure consistency with the approved results and submit them to the financial authority at the same level for consideration and issuance of funds. The budget for paying resignation subsidies to officials and civil servants under the management of which level will be paid from that level's budget.

b. Based on the organizational restructuring and reduction of staff plan reviewed and confirmed by the Government's Organizational Cadre Board, the financial authority shall conduct verification and comparison to ensure accurate alignment between the budget estimates and the approved results to issue funds to the agencies and organizations listed in the approved list, specifically as follows:

- For agencies and organizations managed by the Central Government, the Ministry of Finance shall directly issue funds to the Ministries through Payment Orders (Central Chapter corresponding, type 15, item 21, sub-item 140, sub-sub-item 06).

- For agencies and organizations managed by provinces, the Provincial Department of Finance shall directly issue funds to the agencies through Payment Orders or transfer funds to the county finance offices to issue funds to the agencies and organizations managed by counties (Local Chapter corresponding, type 15, item 21, sub-item 140, sub-sub-item 06).

c. After receiving funds from the financial authority, the Ministries and provinces must immediately proceed with payments or transfer funds to the grassroots administrative and public service agencies listed in the approved list for payment to the beneficiaries. Payments to the beneficiaries shall be made in accordance with the current financial management regulations.

d. Ministries and provinces must strictly manage the allocated funds, use them for the intended purpose of resolving staffing issues, in accordance with the prescribed regulations and approved results. Any misuse or non-compliance with regulations must be accounted for and recovered to the State budget.

After completing the payment period, the grassroots administrative and public service agencies must settle the subsidy expenses for voluntary resignation corresponding to the number of beneficiaries resolved and send it to the funding agency for consolidation and settlement with the financial authority in accordance with the分级制度规定。未使用的资金必须退还国家预算。

2. Funds for job-seeking subsidies due to organizational restructuring and reduction of staff and funds for voluntary resignation subsidies for individuals who voluntarily resign based on their own wishes

Funds for job-seeking subsidies for individuals who resign due to organizational restructuring and reduction of staff and funds for voluntary resignation subsidies for individuals whose voluntary resignation requests have been approved by the competent authority can be used from the annual administrative and public service funds to make payments in accordance with the prescribed regulations. Administrative and public service agencies shall settle this expenditure when settling the annual administrative and public service funds with the financial authority in accordance with the分级制度规定。

II. PROCEDURE FOR PAYING COMPENSATION FUNDS FOR TRAINING AND RECRUITMENT COSTS TO THE STATE BUDGET

a. Within three months from the date of the decision on compensation for training and recruitment costs issued by the competent authority, officials and civil servants must complete the payment of the full amount of compensation according to the decision to the accountant or cashier of the agency or organization for payment to the State budget.

b. When the agency or organization receives the compensation for training and recruitment costs paid by officials and civil servants, the accountant must prepare the relevant receipts in accordance with the current regulations and submit a detailed list to the State Treasury.

c. Compensation for training and recruitment costs of officials and civil servants managed by which level shall be paid to the budget of that level and recorded as follows:

- If the unit pays the compensation for training and recruitment costs for previous years: pay according to the corresponding chapter, type, and item that the agency or organization had spent on training and recruitment of officials and civil servants; Sub-item 062 "Other Income", sub-sub-item 02 "Recovery of expenditures of previous years"

- If the unit pays the compensation for training and recruitment costs within the year: reduce the allocation according to the chapter, type, item, and sub-item that had been spent.

III. IMPLEMENTATION

1. This circular takes effect uniformly from the date of effectiveness of Decree No. 96/1998/CP-NĐ dated November 17, 1998 of the Government

2. Ministries, ministerial-level agencies, government agencies, provincial people's committees directly under the Central Government, and related agencies and organizations are responsible for organizing and implementing this circular;

3. In the course of implementation, if there are difficulties, please report to the Ministry of Finance for study and resolution.