Circular No. 09/2026/TT-BNG stipulates the分级授权管理外交部门使用经常性财政预算资金的财务、预算、公共资产和信息技术应用活动的权限。

 

CIRCULAR

Regulations on the分级授权管理财政、预算、公共资产和使用经常性预算资金的应用信息技术活动

外交部

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根据《公共资产管理与使用法》（第15/2017/QH14号法律），经第64/2020/QH14号法律、第7/2022/QH15号法律、第24/2023/QH15号法律、第31/2024/QH15号法律、第43/2024/QH15号法律、第56/2024/QH15号法律和第90/2025/QH15号法律修正和补充；

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on State Budget No. 89/2025/QH15;

根据政府第166/2017/NĐ-CP号法令关于在国外越南机构的公共资产标准、定额和管理使用的规定，经第171/2024/NĐ-CP号法令和第286/2025/NĐ-CP号法令修正和补充；

根据政府第28/2025/NĐ-CP号法令关于外交部职能、任务、权限和组织结构的规定，经第109/2025/NĐ-CP号法令修正和补充；

根据政府第77/2025/NĐ-CP号法令关于全民所有财产所有权的确立和处理的规定，经第286/2025/NĐ-CP号法令修正和补充；

根据政府第72/2023/NĐ-CP号法令关于汽车使用标准和定额的规定，经第153/2025/NĐ-CP号法令修正和补充；

根据政府第155/2025/NĐ-CP号法令关于办公场所和事业机构使用标准和定额的规定；

根据政府第186/2025/NĐ-CP号法令关于《公共资产管理与使用法》若干条款的具体规定，经第286/2025/NĐ-CP号法令修正和补充；

根据政府第45/2026/NĐ-CP号法令关于使用国家预算资金投资应用信息技术的规定；

根据政府第73/2026/NĐ-CP号法令关于《国家预算法》若干条款的具体实施和指导规定；

根据政府第104/2026/NĐ-CP号法令关于编制、管理和使用经常性支出预算以执行《国家预算法》第四十条规定的任务以及决算的规定；

根据总理第15/2025/QĐ-TTg号决定关于机器设备使用标准和定额的规定，经第10/2026/QĐ-TTg号决定修正和补充；

遵照财政部局长的建议；

外交部部长发布本通函，规定外交部经常性预算资金的财务管理、预算管理、公共资产管理及信息技术应用活动的分级授权。

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

本通函规定外交部经常性预算资金的财务管理、预算管理、公共资产管理及信息技术应用活动的分级授权。

本通函不调整已由法律规定并属于本条第二款所列负责人或单位负责人权限的内容。

对于未在本通函中规定的外交部经常性预算资金的财务管理、预算管理、公共资产管理及信息技术应用活动的权限，应按照现行法律规定执行。

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

本通函适用于外交部所属和直接管理的机关、组织、事业单位（不包括由胡志明市外事局直接管理的事业单位）；由外交部直接管理的国外越南代表机构；以及其他不属于外交部管理范围但受外交部委托或订购任务的机关、组织、单位和个人。

Article 2. Principles of分级和一般规定

1. Ensuring unified and comprehensive management; in accordance with legal provisions on standards, procedures, and processes when deciding matters within the financial management, budget, public assets, and information technology application activities funded by regular government budget expenditures.

2. Ensuring compatibility with the professional capacity of units, meeting the goal of simplifying administrative procedures, reducing intermediary steps, minimizing organizational implementation costs; clearly defining tasks, authorities tied to responsibilities, while promoting the role and initiative of heads of agencies and units in financial management, budget, public assets, and information technology application activities funded by regular government budget expenditures.

Organizations and individuals granted authority according to this Circular shall not further delegate the tasks and authorities they have been granted, bear full responsibility under the law for the results of implementing the delegated tasks and authorities; may seek opinions from related units under the Ministry of Foreign Affairs during the execution of tasks (if necessary), without affecting the progress or deadlines for completing assigned tasks.

3. In cases deemed necessary, the Minister of Foreign Affairs may decide to adjust the delegation of certain specific contents differently from this Circular.

4. The Minister of Foreign Affairs decides to temporarily suspend the exercise of delegated authority for agencies, units, and individuals in the following circumstances:

a) There are changes in policies or laws related to the delegation of authority, requiring time for research, evaluation, and adjustment.

b) The implementation of delegated tasks and authorities does not produce effectiveness.

Article 3. Explanation of Terms

In this Circular, the following terms shall be understood as follows:

1. Budget-using units include: the Financial Management Bureau; the Ho Chi Minh City Department of Foreign Affairs; the National Border Commission; the State Committee for Overseas Vietnamese; and other domestic budget-using units (if any).

2. Public service organizations directly under the Ministry of Foreign Affairs include: the Diplomatic Academy; the Diplomatic Service Support Bureau; the External Transportation Center V75; and the World and Vietnam Newspaper.

3. The Office Block of the Ministry consists of organizations specified in Clauses 1 to 19 of Article 3 of Decree No. 28/2025/NĐ-CP of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Foreign Affairs.

4. The procurement, repair, renovation, and upgrade of assets and equipment according to Decree No. 104/2026/NĐ-CP of the Government on the preparation of budgets, management, use, and settlement of regular expenditures to implement the tasks prescribed in Article 40 of the State Budget Law is a task without construction components, including procurement to supplement, replace, or repair, renovate, and upgrade machinery and equipment for work purposes to serve regular operations, management work, or provision of public services by agencies and units in accordance with laws on the management and use of public assets and relevant sectoral laws.

5. The repair, renovation, expansion, and new construction of project components according to Decree No. 104/2026/NĐ-CP is a task with construction components, including repairs to renovate, expand, and construct new project components, office premises, and existing facilities of agencies and units to ensure regular operations, management work, or provision of public services by agencies and units in accordance with laws on construction, laws on the management and use of public assets, and relevant sectoral laws, including the purchase of assets and equipment attached to construction projects.

6. The procurement of goods and services according to Decree No. 104/2026/NĐ-CP involves agencies and units hiring organizations or individuals to provide goods and services to the agencies and units for a certain period or occasional use to ensure regular operations, management work, or provision of public services by agencies and units in accordance with laws on the management and use of public assets, laws on bidding, and relevant sectoral laws.

 

Chapter II

SPECIFIC PROVISIONS

Article 4. Delegation of Financial Management and Budget Authority

1. Heads of budgetary units

a) Approve and adjust the policy and estimated regular budget expenditure for purchasing, repairing, renovating, upgrading assets, equipment, and leasing goods and services to serve the activities of organizations and units under their management with a total estimated implementation cost below VND 5 billion per task.

b) Approve and adjust the policy and estimated regular budget expenditure for implementing repairs, renovations, upgrades, expansions, and new construction projects within investment projects of agencies and units under their management with a total estimated implementation cost below VND 5 billion per task.

2. Heads of public service units under the Ministry of Foreign Affairs that self-fund part of their regular expenses shall implement according to the delegation provisions set out in Clause 1 of Article 4 of this Decree.

Article 5. Delegation of Authority for Managing and Using Public Assets

1. Heads of budgetary units

a) Determine the allocation of funds for the use of official housing; the objects and allocation of funds for the use of machinery and equipment; allocation of funds for the use of vehicles by individuals using vehicles for common work purposes; allocation of funds for the use of other assets as prescribed.

b) Decide on the exploitation of public assets to serve auxiliary and supportive activities for the execution of political tasks at organizations and units under their management.

c) Decide on the recovery of public assets under their management in cases stipulated in Clause 1 of Article 41 of Law No. 15/2017/QH14 amended and supplemented by Laws No. 64/2020/QH14, No. 07/2022/QH15, No. 24/2023/QH15, No. 31/2024/QH15, No. 43/2024/QH15, No. 56/2024/QH15, and No. 90/2025/QH15 (hereinafter referred to as the Public Asset Management and Utilization Law) (except for office premises, other assets attached to land, and official vehicles). Law on Management and Use of State Property Law No. 15/2017/QH14 amended and supplemented by Law No.64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, Law No. 56/2024/QH15, and Law No. 90/2025/QH15 (hereinafter referred to as the Public Asset Management and Usage Law) (except for office premises, land-related assets, and motor vehicles).

d) Decide on the transfer of public assets between organizations and units under their management (except for office premises, other assets attached to land, and official vehicles).

đ) Decide on the sale, liquidation, destruction; and disposal of public assets in cases of loss or destruction of fixed assets under their management (except for office premises, other assets attached to land, and State Reception Official Vehicles).

e) Decide on standards and quotas for specialized machinery and equipment.

g) Decide on the additional quantity of machinery and equipment required to serve the duties or common activities when necessary to support electronic government, digitalization, science and technology, innovation, and assigned tasks.

h) Decide on the provision of machinery and equipment to serve the common activities of agencies, organizations, and units, including machinery and equipment attached to buildings, structures, and construction works, such as elevators; fire prevention and extinguishing systems; lighting systems; information systems; air conditioning; cameras; sound systems; sanitary equipment; conference room tables and chairs; generators; water pumps; televisions; LED screens; projectors; and other machinery and equipment.

i) Decide on adjusting prices for machinery and equipment serving duties and common activities when the price increase exceeds 15% but does not exceed 30% compared to the price specified in Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg.

k) Decide on the quantity and price for basic terminal equipment serving regular work on digital platforms as prescribed in Section C of the Appendix issued together with Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg.

l) Decide on the quantity and price for machinery and equipment prescribed in Section D of the Appendix issued together with Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg, to be equipped for positions or offices of units under their management to serve state secrets protection work on digital platforms.

m) Prescribe economic and technical standards, quotas, or cost quotas for maintenance and repair of public assets at units under their management (excluding cases where the sectoral ministry has already prescribed or submitted to competent authorities for approval).

n) Decide on standards and quotas for dedicated areas.

o) Decide on the handling and approve plans for transferring or selling surplus materials recovered during the maintenance and repair of public assets; or materials recovered during project implementation among units under their management.

p) Approve plans for handling assets serving project activities and results of project implementation (for projects without specific beneficiaries) of units under their management (excluding transfers of assets outside units under their management).

q) Decide on establishing full ownership rights and approving plans for handling assets transferred voluntarily by owners to the Vietnamese State as stipulated in Clause 6 of Article 3 of Government Decree No. 77/2025/NĐ-CP on authority and procedures for establishing full ownership rights over assets and handling assets with established full ownership rights, amended and supplemented by Government Decree No. 286/2025/NĐ-CP.

2. Heads of public service units under the Ministry of Foreign Affairs

a) Determine the allocation of funds for the use of official housing; the objects and allocation of funds for the use of machinery and equipment; allocation of funds for the use of vehicles by individuals using vehicles for common work purposes; allocation of funds for the use of other assets as prescribed.

b) Decide on the use of public assets at public service units to participate in public-private partnership investment projects.

c) Decision to transfer or sell materials recovered during the maintenance and repair of state assets and materials recovered during project implementation.

d) Decision to approve plans for using state assets within the scope of management for business purposes or leasing.

đ) Decision to recover state assets within the scope of management in cases stipulated in Clause 1, Article 41 of the Law on Management and Use of State Assets (excluding assets that are office premises, activity facilities, and cars).

e) Decision to transfer state assets among units within the scope of management.

g) Decision to set standards and quotas for specialized machinery and equipment.

h) Decision to supplement the quantity of machinery and equipment serving job positions or common activities when necessary to serve electronic government, digitalization, science, technology, innovation, and assigned tasks.

i) Decision on equipping machinery and equipment serving the common activities of the unit and machinery and equipment attached to buildings, architectural works, construction projects, including: elevators; fire prevention and extinguishing systems; lighting systems; information systems; air conditioning; cameras; sound systems; sanitary equipment; conference room tables and chairs; generators; water pumps; televisions; LED screens; projectors; other machinery and equipment.

k) Decision to adjust prices of machinery and equipment serving job positions when the price increase exceeds 15% but does not exceed 30% compared to the price specified in Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg.

l) Decision on the quantity and price level for basic terminal equipment serving regular work on digital environments as prescribed in Section C of the Appendix issued together with Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg.

m) Decision on the quantity and price level for machinery and equipment prescribed in Section D of the Appendix issued together with Decision No. 15/2025/QĐ-TTg of the Prime Minister regarding standards and quotas for the use of machinery and equipment, amended and supplemented by Decision No. 10/2026/QĐ-TTg, to be equipped for job positions or at offices of units within the scope of management to serve national security protection work on digital environments.

n) Regulation on economic and technical standards, quotas for maintenance and repair or budget quotas for maintenance and repair applicable to state assets at units within the scope of management (except where the sectoral management ministry has already regulated or submitted to competent authorities for regulation).

o) Decision on standards and quotas for specialized area sizes; other public works area sizes including: cultural, sports, tourism, information, communication, science, technology, innovation, diplomacy, agriculture, and environmental areas, and other fields.

p) Decision to establish full ownership rights and approve asset disposal plans for assets voluntarily transferred by owners to the Vietnamese state as provided in Clause 6, Article 3 of Decree No. 77/2025/NĐ-CP of the Government on authority and procedures for establishing full ownership rights over assets and handling assets with established full ownership rights, amended and supplemented by Decree No. 286/2025/NĐ-CP.

q) Decision to approve asset disposal plans for assets serving project activities and assets resulting from project implementation (for projects without specific beneficiaries) of units within the scope of management (excluding the form of transferring assets outside units within the scope of management).

3. Heads of public service establishments self-financing part of their recurrent expenses and Heads of public service establishments fully financed by the State for recurrent expenses

In addition to the delegated authority stipulated in Clause 2 of this Article, Heads of public service establishments self-financing part of their recurrent expenses and Heads of public service establishments fully financed by the State for recurrent expenses have the authority:

a) Decision to utilize state assets within the scope of management.

b) Decision to sell, liquidate, destroy, or dispose of fixed state assets in cases of loss or destruction (excluding activity facilities and cars) at the unit.

4. Heads of public service establishments self-financing all recurrent expenses

In addition to the delegated authority stipulated in Clause 2 of this Article, Heads of public service establishments self-financing all recurrent expenses have the authority to decide to sell, liquidate, destroy, or dispose of fixed state assets in cases of loss or destruction (excluding activity facilities and cars) at the unit.

5. Heads of overseas representative offices of Vietnam

a) Decision on the target group and budget allocation for the use of general office machinery and equipment for positions at overseas representative offices of Vietnam.

b) Decision to transfer office premises, activity facilities, housing, and ambassadors' residences among organizations and units under the scope of management after obtaining the opinion of the Administrative and Financial Management Bureau.

c) Decision to sell, liquidate cars and other transportation means; liquidate machinery and equipment and other assets at overseas representative offices of Vietnam.

d) Decision on the ceiling price for living equipment and the ceiling price for general office machinery and equipment applied to each location.

đ) Decision on the maintenance and repair of cars and other transportation means of overseas representative offices of Vietnam, ensuring economy and efficiency.

e) Decide on renting office premises, activity bases, housing, and the ambassador's private residence according to the Circular of the Minister of Finance stipulating financial management and asset regulations for Vietnamese representative offices abroad; in cases where the above Circular has not made provisions or does not make provisions, the head of the Vietnamese representative office abroad shall decide to change rented houses or extend rental contracts, the ambassador's housing when the new rental price does not exceed 10% more than the old rental price; and decide on compensation or repair work due to damage to office premises, activity bases, housing, and the ambassador's private residence during the usage period based on the rental contract.

g) Decide on renting cars and other transportation means; renting machinery, equipment, and other assets suitable to functions, tasks, job nature, usage needs, and permitted funding sources to ensure efficiency and economy.

h) Decide on equipping and purchasing: common office machinery and equipment in accordance with Clause 2, Article 25 of Decree No. 166/2017/ND-CP of the Government on standards, quotas, and management and usage regulations for state assets of Vietnamese agencies abroad, amended and supplemented by Decree No. 171/2024/ND-CP (hereinafter referred to as Decree No. 166/2017/ND-CP), ensuring that the ceiling prices specified in Clause 3, Article 25 of Decree No. 166/2017/ND-CP are not exceeded; necessary common office machinery and equipment other than those listed in Appendix I issued together with Decree No. 166/2017/ND-CP; living equipment as stipulated in Clause 2, Article 28 of Decree No. 166/2017/ND-CP, ensuring that the ceiling prices specified in Clause 3, Article 28 of Decree No. 166/2017/ND-CP are not exceeded; necessary living equipment other than those specified in Appendix II issued together with Decree No. 166/2017/ND-CP; machinery and equipment serving the common activities of Vietnamese representative offices abroad as stipulated in Clause 1, Article 26 of Decree No. 166/2017/ND-CP; other assets as stipulated in Article 29 of Decree No. 166/2017/ND-CP.

i) Decide on standards and quotas for specialized machinery and equipment; purchase specialized machinery and equipment.

k) Decide on specific standards and quotas for specialized areas of Vietnamese representative offices abroad after receiving opinions from the Administrative and Financial Management Bureau.

l) Based on usage standards and quotas for assets, the current status of existing assets, and the implementation situation of tasks of dispatched units and representative offices, the head of the Vietnamese representative office abroad decides on the allocation plan for existing assets of the Vietnamese representative office abroad to dispatched units, assigns responsibilities for handling assets during the dispatch process (if applicable).

Article 6. Delegation of authority for managing information technology application activities using regular government budget funds

1. Heads of budgetary units

a) Approve and adjust policies and proposed regular government budget funds for purchasing IT assets and equipment, digital transformation, replacement, repair, or upgrading IT assets and equipment with a total estimated cost under 5 billion VND per task as a basis for annual budget preparation.

b) Approve and adjust policies and proposed regular government budget funds for renting IT goods and services with a total estimated cost under 5 billion VND per task as a basis for annual budget preparation.

c) After being allocated the regular government budget fund, approve projects for investment, procurement of information systems, hardware, software, databases implemented by organizations or units themselves or contracted out to organizations or individuals for design, construction, development, upgrade, expansion to establish and form systems aimed at creating, providing, transmitting, collecting, processing, storing, and exchanging information with a total estimated cost under 5 billion VND per task.

d) After being allocated the regular government budget fund, approve plans for renting non-market available IT services with a total estimated cost under 5 billion VND per task.

2. Heads of public service establishments under the Ministry of Foreign Affairs that self-finance part of their regular expenses

a) Approve and adjust policies and proposed costs for implementation as stipulated in point a and b, Clause 1 of this Article.

b) Approve projects for implementation as stipulated in point c, Clause 1 of this Article.

c) Approve plans for renting non-market available IT services for implementation as stipulated in point d, Clause 1 of this Article.

Article 7. Responsibilities of organizations, units, and heads of organizations and units

1. Department of Administrative Finance

a) Perform the task of advising the Minister of Foreign Affairs to manage uniformly financial management, budget, and state assets of units under the Ministry.

b) Aggregate, approve, adjust policies and estimated budgets or estimated costs based on the authority delegated in Clause 1 of Article 4 and policies and estimated budgets based on the authority delegated in Clause 1 of Article 6, according to the estimated budgets or costs and Implementation Plan approved by the Ministry's leadership in Clause 5 of this Article.

c) Monitor, supervise, evaluate the implementation of the contents delegated in this Circular, propose and report to the Minister of Foreign Affairs for consideration, adjustment, supplementation, or suspension of the regulations on delegation of authority to ensure compliance with legal provisions and the management capacity, capability, and conditions for implementation at each delegated agency or unit.

d) Regularly aggregate and report to the Minister of Foreign Affairs every six months (at the latest on January 10 and July 10 of each reporting period) or exceptionally, the situation and results of implementing tasks and delegated authorities as stipulated in this Circular.

đ) Take the lead and coordinate with relevant units under the Office of the Ministry to develop Procedures for coordinating the implementation of delegated tasks and authorities.

2. Department of Cryptography - Information Technology

a) Advise the Minister of Foreign Affairs to manage uniformly technical solutions, technology, and synchronization of investment and procurement activities for information technology applications using regular budget funds of units under the Ministry of Foreign Affairs.

b) Participate in providing opinions on specialized and technical content regarding information technology application tasks using regular budget funds, serving as the basis for units to aggregate and submit to competent authorities for consideration and approval of policies and estimated budgets/costs at various stages of budget preparation, annual budget allocation, as well as adjustments and supplements within the year.

c) Lead in aggregating and prioritizing investment and procurement tasks for information technology applications using regular budget funds, serving as the basis for annual budget preparation and allocation, as well as adjustments and supplements within the year.

3. Department of Law and International Treaties

Timely inform the Department of Administrative Finance of changes in policies and laws related to the delegation of authority so that the Department of Administrative Finance can aggregate, propose, and report to the Minister of Foreign Affairs for consideration and adjustment of regulations on the delegation of authority to ensure compliance with legal provisions and requirements for financial, budgetary, and state asset management, as well as information technology application activities using regular budget funds.

4. Heads of agencies and units granted authority

a) Implement the delegated authority in this Circular in accordance with legal standards, conditions, procedures, and formalities prescribed by law and the Ministry of Foreign Affairs; bear full responsibility before the law and the Minister of Foreign Affairs for the results of implementing delegated tasks and authorities.

For financial, budgetary, state asset management, and information technology application activities using regular budget funds of overseas representative offices under the decision-making authority of the Minister, the head of the overseas representative office shall make recommendations based on legal provisions and bear full responsibility for those recommendations, which will be aggregated and reported by the Department of Administrative Finance to the Minister of Foreign Affairs for consideration and decision.

b) Send reports to the Minister, Deputy Minister responsible, and Director of the Department of Administrative Finance on management directives for financial, budgetary, state asset management, and information technology application activities using regular budget funds after issuance according to authority for tracking and management.

c) Regularly aggregate and report to the Minister of Foreign Affairs (through the Department of Administrative Finance) every six months (at the latest on January 5 and July 5 of each reporting period) or exceptionally, the situation and results of implementing delegated tasks and authorities as stipulated in this Circular.

d) Promptly propose and report to the Minister of Foreign Affairs (through the Department of Administrative Finance) for consideration, adjustment, and supplementation of delegated regulations to comply with legal provisions and the operational requirements of the agency or unit.

5. Heads of units primarily responsible for implementing tasks under the Office of the Ministry

a) Develop and submit to the Ministry's leadership for approval plans to implement assigned tasks at the time of budget preparation, annual budget allocation, and adjustments and supplements within the year, accompanied by estimated budgets or costs for the tasks, serving as the basis for approving policies and estimated budgets or costs for implementing tasks as prescribed.

b) Coordinate with the Department of Administrative Finance to develop Procedures for coordinating the implementation of delegated tasks and authorities.

Chapter III

INSPECTION, SUPERVISION AND HANDLING OF VIOLATIONS

Article 8. Principles for Inspection and Supervision

1. Inspection and supervision shall not hinder the normal operations of the inspected and supervised entities and other agencies, organizations, units, and individuals. The agency conducting inspection and supervision may request the inspected and supervised entity to provide information, documents, and reports when there are reflections, recommendations, unusual signs, or when conducting surprise inspections as directed by the Minister of Foreign Affairs.

2. Overlapping contents, objects, and periods of inspection among agencies and units must be avoided, ensuring proactivity, timeliness, transparency, democracy, objectivity, fairness, caution, strictness, accuracy; compliance with procedures, formalities, and authorities as prescribed.

3. When the agency conducting inspection and supervision requests the inspected and supervised entity to provide files, documents, and reports, such requests must be recorded in a Protocol detailing all events.

4. In case of discovering violations, the agency conducting inspection and supervision has the responsibility to promptly handle them or recommend the competent authority to handle them according to the law.

Article 9. Contents of Inspection and Supervision

Inspect and supervise the implementation and compliance with laws and regulations and the Ministry of Foreign Affairs' provisions on performing tasks and authorities delegated in financial management, budget, asset management and utilization, and information technology application activities funded by regular state budget expenditures at agencies, organizations, and units as stipulated in this Circular.

Article 10. Methods of Inspection and Supervision

1. Inspection methods:

a) Self-inspection.

b) Regular annual inspections or surprise inspections according to plans approved by the competent authority or when there are signs of violation of laws in financial management, budget, public assets, and information technology application activities funded by regular state budget expenditures.

2. Supervision methods:

a) Regular supervision according to plans approved by the competent authority.

b) Surprise supervision when there are signs of violation or as directed by the Minister of Foreign Affairs.

Article 11. Authorities for Inspection and Supervision

1. Inspection Authority

a) For self-inspection method

Agencies, organizations, and units assigned tasks and authorities conduct it themselves.

b) For regular annual inspections or surprise inspections

The Financial Management Bureau inspects the performance of assigned tasks and authorities by agencies, organizations, and units as stipulated in this Circular.

2. Supervision Authority

The Financial Management Bureau supervises the performance of assigned tasks and authorities by agencies, organizations, and units as stipulated in this Circular.

Article 12. Handling Violations and Compensation for Damages

1. Agencies, organizations, and individuals failing to comply with the delegation of authority as prescribed in this Circular or failing to comply with relevant specialized laws shall be handled as follows:

a) They have the responsibility to explain according to the requirements of the directly managing agency, superior agency, inspection, audit, supervision agencies, and specialized state management agencies.

b) Compensate partially or fully for damages according to the law.

c) Depending on the degree of violation, they will be handled according to the law.

2. Heads of agencies and organizations that do not directly violate but allow non-compliance with the delegation of authority as prescribed in this Circular shall be handled as follows:

a) They have the responsibility to explain according to the requirements of the directly managing agency, superior agency, inspection, audit, supervision agencies, and specialized state management agencies.

b) Depending on the degree of violation, they will be handled according to the law.

Chapter IV

IMPLEMENTING PROVISIONS

Article 13. Effectiveness

1. This Circular takes effect from August 15, 2026.

2. When the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, the amended, supplemented, or replaced documents shall apply.

3. During the implementation process, if any difficulties arise, the agencies, units, and organizations concerned have the responsibility to report to the Ministry of Foreign Affairs (through the Financial Management Bureau) for research and resolution.

Article 14. Transitional Provisions

For tasks already approved by the competent authority in accordance with the law before the date this Circular takes effect, continue to implement according to the existing procedures and formalities; there is no need to adjust previously issued decisions due to changes in decision-making authority as prescribed in this Circular./.