Decision No. 101/2008/QĐ-TTg On the issuance of financial management mechanisms and staffing for the State Treasury system for the period 2009-2013

Pursuant to …;

Regarding the issuance of financial management mechanisms and staffing for the state treasury system for the period 2009-2013

 ______________________________________________

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Thrift and Combating Wastefulness dated November 29, 2005;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Implementing the financial management and staffing mechanism applicable to the State Treasury under the Ministry of Finance for the period 2009-2013 (hereinafter referred to as the State Treasury).

Article 2. The financial management and staffing mechanism of the State Treasury must ensure the following objectives and requirements:

1. Effectively perform the function of managing the state budget fund, various financial funds, and other state funds; complete the task of raising funds for the state budget and managing national precious assets; improve the quality of business operations and service activities through transactions and payments with agencies, organizations, and individuals.

2. Reform the financial management and staffing mechanism for the State Treasury's activities; promote the restructuring, organization of the administrative apparatus, building a clean, strong force with high professional qualifications; grant autonomy and responsibility to unit heads in organizing work, using labor, and utilizing financial resources.

3. Actively use allocated financial resources, practice thrift, and prevent waste; concentrate resources to implement the development strategy of the State Treasury until 2020; ensure the construction of safe and modern warehouses and transaction offices; ensure modern information technology systems and equipment to enhance effectiveness and modernize management technology to fulfill assigned functions and tasks, meet international integration conditions, and strengthen training and gradually supplement income for staff.

4. Implement transparency and democracy in accordance with the provisions of the law, ensuring the legitimate rights of State Treasury staff.

Article 3. Regarding staffing:

1. The staffing of the State Treasury is determined within the total number of positions granted by the competent state agency to the Ministry of Finance. The Minister of Finance assigns staffing quotas to the State Treasury in accordance with its assigned functions and tasks as stipulated and based on the initiative to organize, restructure the management apparatus, and utilize labor in accordance with the state's policy of reducing staffing.

2. In cases where additional State Treasuries are established or merged at provincial and centrally-administered city levels or when new functions and tasks are added according to the decision of the competent authority, the Minister of Finance will coordinate with the Minister of Home Affairs to report.

3. Outside the allocated staffing, the State Treasury may enter into contracts for work outsourcing and labor contracts in accordance with the law.

Article 4. Regarding sources of funding and expenditure items:

1. The annual operating funding of the State Treasury includes:

a) State budget funding to ensure one-time payment of salaries, wages, allowances, and contributions as prescribed by the state.

b) All revenue from the State Treasury's business operations as prescribed by state laws.

c) Other lawful sources of funding.

2. Contents of expenditure:

a) Recurrent expenditures, including: individual payment expenses; administrative management expenses; business operation expenses; dispatch and coordination expenses for implementing tasks; uniforms and labor protection expenses; deployment and coordination expenses for implementing tasks. Based on the allocated staffing and operating funding, the average salary level for State Treasury staff across the entire system is 1.8 times the state-prescribed salary level (grade, rank, position, and various allowances, excluding night and overtime allowances). The State Treasury actively distributes salaries based on performance and job quality, ensuring fairness and reasonableness, linking salaries to work efficiency.

b) Investment expenditures for modernizing the industry, strengthening material infrastructure; constructing warehouses and office buildings; purchasing specialized equipment; repairing and purchasing assets for professional work.

c) Expenditures for maintaining and developing, modernizing information technology.

d) Research and training expenditures for staff in accordance with the program and plan of the State Treasury system.

đ) Expenditures to compensate for losses due to unforeseen events such as natural disasters, fires, and risks as prescribed by law.

e) Other expenditures as prescribed by law. The Minister of Finance shall establish standards, norms, and expenditure regulations suitable for the special activities of the State Treasury based on applying state-prescribed standards, norms, and regulations within the allocated funding.

Article 5. The State Treasury proactively uses funding in line with actual needs and within the allocated amount. Unspent funding at the end of the year can be carried over to the next year for continued use.

Article 6. Annually, the savings from recurrent expenditures and the difference between the funding specified in Clause 1, Article 4 of this Decision and the approved budget, the State Treasury may use for the following purposes:

1. Allocate a minimum of 25% to establish a Development Fund for Industry Activities to: implement the State Treasury development strategy; invest in strengthening material infrastructure, constructing warehouses, and transaction offices; purchase equipment for professional work; apply information technology and other related tasks of the State Treasury system.

2. Establish a Stability Income Reserve Fund to: ensure stable income for State Treasury staff due to objective reasons that reduce income; support State Treasury staff facing particularly difficult circumstances, serious illnesses, or other special cases. The Minister of Finance shall specify the level of contribution to the Stability Income Reserve Fund.

3. Allocate up to three months' worth of salary, wages, and actual income earned during the year for awards and welfare.

4. Expenses for coordinating work both within and outside the system, supporting group activities.

5. Additional allowances outside the general policy for those voluntarily retiring during the process of labor restructuring and organization; funding support for subordinate units under the State Treasury system.

6. Supplement income for officials, civil servants, and employees throughout the State Treasury system up to a maximum of 0.2 times the salary level prescribed by the State (grade, rank, position, and various types of allowances, excluding night shift and overtime allowances).

Article 7. When the State changes policies or systems, the State Treasury shall cover any additional expenditures according to the new policies or systems. In cases where objective factors lead to insufficient financial resources in the State Treasury to maintain the minimum operational level of its machinery, the Minister of Finance shall submit to the Prime Minister for consideration and adjustment accordingly.

Article 8. The Minister of Finance is instructed to:

1. Guide the implementation of this Decision. Direct the State Treasury to organize and implement it, and periodically inspect the financial management and staffing system of the State Treasury to ensure compliance with objectives and requirements.

2. By the third quarter of 2013, organize a summary and evaluation of the results of implementing this Decision, and on that basis, report to

Article 9. This Decision takes effect fifteen days after its publication in the Official Gazette and applies to budget years from 2009 to 2013.

As of January 1, 2009, Decision No. 169/2005/QĐ-TTg dated July 7, 2005, of the Prime Minister regarding the implementation of staffing quotas and operating funds for the State Treasury for the period 2005-2007 ceases to be effective.

Article 10. The Ministers of Finance, Home Affairs, Planning and Investment, Justice, and heads of related agencies are responsible for enforcing this Decision./.