Circular No. 100/2025/TT-BCA Amending and Supplementing Certain Articles of Circular No. 03/2023/TT-BCA dated January 19, 2023, issued by the Minister of Public Security on Chief Accountants and Accounting Managers in the People's Public Security Force

CIRCULAR

Amending and supplementing certain Articles of Circular No. 03/2023/TT-BCA dated January 19 2023 issued by the Minister of Public Security regardingaccounting managers and accounting supervisors in the People's Police

Pursuant to the Accounting Law No. 88/2015/QH13 dated November 20, 2015;

Pursuant to the Law on the People's Police No. 37/2018/QH14 dated November 20, 2018 amended and supplemented by Law No. 21/2023/QH15; Law No. 30/2023/QH15; Law No. 38/2024/QH15 and Law No. 52/2024/QH15;

Pursuant to Decree No. 174/2016/NĐ-CP dated December 30, 2016 of the Government detailing certain provisions of the Accounting Law;

Pursuant to Decree No. 02/2025/NĐ-CP dated February 18, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Public Security amended and supplemented by Decree No. 11/2025/NĐ-CP dated July 1, 2025;

At the proposal of the Director of the Finance and Planning Department,

The Minister of Public Security issues this Circular amending and supplementing certain Articles ofCircular No. 03/2023/TT-BCA dated January 19, 2023 stipulating accounting managers and accounting supervisors in the People's Police. Article 1. Amending and supplementing certain Articles of 

Circular No. 03/2023/TT-BCA dated January 19, 2023 issued by the Minister of Public Security stipulating accounting managers and accounting supervisors in the People's Police 1. Amending and supplementing Article 4 as follows:

a) Amending and supplementing Point c Clause 2 as follows:

“c) A Level 3 budget unit is a Bureau-level unit or equivalent directly under the Ministry of Public Security shall appoint a department-level leader responsible for financial and accounting functions to appoint an accounting manager; for a Level 3 budget unit that is a department-level unit or equivalent, if the organizational structure includes a team-level unit directly subordinate with at least 20 officers performing financial, accounting, logistics, or political-logistics functions, then a team-level commander should be appointed to appoint an accounting manager.”

b) Supplementing Clause 2a as follows:

“2a. Other accounting units as stipulated in Clause 1 Article 2 of this Circular shall appoint the head of the accounting organization of the unit responsible for organizing accounting and financial work to appoint an accounting manager and accounting supervisor.”

2. Amending and supplementing Article 7 as follows:

“1. The procedure for appointing, reappointing accounting managers and accounting supervisors, and assigning accounting supervisors shall be carried out according to the procedure for appointing mid-level professional positions as prescribed in Circular No. 29/2017/TT-BCA dated September 1, 2017 of the Minister of Public Security stipulating the procedures and formalities for appointing, dismissing, demoting, and changing positions within the People's Police, amended and supplemented by Circular No. 49/2023/TT-BCA dated October 18, 2023; Circular No. 77/2021/TT-BCA dated July 15, 2021 of the Minister of Public Security stipulating the list of positions and titles and the allocation and use of titles for police officers and non-commissioned officers of the People's Police, and Circular No. 78/2021/TT-BCA dated July 15, 2021 of the Minister of Public Security stipulating the standards for titles of police officers and non-commissioned officers of the People's Police, and any amendments and supplements to these Circulars (if any) and the following provisions:”

a) Amend and supplement Clause 1 as follows:

b) Amending and supplementing Point b Clause 1 Article 7 as follows:

“b) For Level 2 budget units, Level 3 budget units that are Bureau-level units or equivalent directly under the Ministry of Public Security, which have direct relations with Level 1 budget units, before appointing, reappointing accounting managers, and assigning accounting supervisors, they must obtain a written agreement from the Finance and Planning Department.”

c) Amending and supplementing Point d Clause 1 Article 7 as follows:

“d) For Level 3 budget units that have direct relations with Level 2 budget units (excluding cases specified in Point c of this Clause), public service organizations not falling under the cases specified in Point d of this Clause, project management boards established by the Minister of Public Security's decision, and grassroots budget units as stipulated in Point c Clause 1 Article 2 of this Circular, before appointing, reappointing accounting managers and accounting supervisors, and assigning accounting supervisors, they must obtain a written agreement from the financial and accounting unit of the immediate superior unit, which is a Level 2 budget unit or a Level 3 budget unit.”

Supplementing after Clause 2 Article 9 as follows:

3. “Dismissing accounting managers and accounting supervisors in the following cases: Being disciplined with the revocation of the title of People's Police Officer, transferring to other jobs where the subsequent job does not fall under the position currently holding, transferring to another profession, retiring, discharging from military service, or ceasing operations of the unit after restructuring and reorganization, the competent authority does not need to issue a decision.”

This Circular takes effect from the date of signature.

Article 2. Effective date

1. The Director of the Finance and Planning Department is responsible for guiding and supervising the implementation of this Circular.

Article 3. Responsibility for Implementation

2. Heads of units under the Ministry, Directors of Provincial Public Security Departments, organizations, and individuals related to this matter are responsible for implementing this Circular.

3. In the process of implementation, if there are difficulties or obstacles, local public security units and authorities should report to the Ministry of Public Security (through the Finance and Planning Department) for research and guidance./.

- Police academies and colleges;