Decision No. 108/2009/QD-TTg on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance

Pursuant to …;

Specifies the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance

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PRIME MINISTER

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

According to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Based on Decree No. 178/2007/NĐ-CP dated December 3, 2007, issued by the Government, which stipulates the functions, tasks, powers, and organizational structure of Ministries and agencies at the ministerial level;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Minister of Finance,

DECISION:

Article 1. Position and Functions

1. The State Treasury is an agency directly under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in managing state financial matters concerning the state budget fund, state financial funds, and other state funds assigned for management; managing treasury funds; national accounting; raising capital for the state budget and for development through the issuance of government bonds in accordance with the law.

2. The State Treasury has legal personality, a seal bearing the National Emblem, and is authorized to open accounts at the State Bank and commercial banks in accordance with the law, with its headquarters located in Hanoi.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

The State Treasury performs the following tasks and powers:

1. Submit to the Minister of Finance for submission to the Government and the Prime Minister for consideration and decision:

a) Draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government; draft decisions of the Prime Minister concerning the areas managed by the State Treasury;

b) Strategies, plans, national target programs, action programs, projects, and important proposals regarding the management of the state budget fund, state financial funds, and other state funds.

2. Submit to the Minister of Finance for consideration and decision:

a) Draft circulars and other documents concerning the State Treasury's management domain;

b) The annual operational plan of the State Treasury.

3. Issuing professional guidance documents, internal regulatory documents, and individual documents within the State Treasury's management domain.

4. Implementing regulatory legal documents, strategies, plans, programs, projects, and proposals concerning the management of the state budget fund, state financial funds, and other state funds after they have been promulgated or approved by competent authorities.

5. Propagating, disseminating, and educating about laws within the State Treasury's management domain.

6. Managing the state budget fund, state financial funds, and other funds assigned according to the provisions of the law:

a) Collecting and reflecting all revenues of the state budget comprehensively and promptly; organizing the collection of revenues into the state budget fund from organizations and individuals through the State Treasury system; recording state budget revenues for different levels of the budget in accordance with the State Budget Law and other competent authorities;

b) Controlling, paying, and disbursing expenditures from the national budget and other allocated funds in accordance with the law;

c) Managing centralized foreign currency funds of the national budget, periodically publishing exchange rates for accounting purposes for transactions in foreign currencies;

d) Managing, supervising, and executing the entry and exit of state financial funds and other funds managed by the State Treasury; managing provisional receipts, provisional retention, confiscation, pledges, deposits, and collateral as decided by competent authorities;

đ) Managing rare national assets entrusted according to the decision of competent authorities; managing money, assets, and certificates of value of the State and of units and individuals deposited at the State Treasury.

7. Withdrawing funds from the accounts of organizations and individuals opened at the State Treasury to pay into the state budget or applying other administrative measures to collect revenues for the state budget in accordance with the law; refusing payment and disbursement for expenditures that do not meet the conditions stipulated by the law.

8. Organizing the accounting and bookkeeping of the state budget, state funds, and assets of the State entrusted for management, loans, grants, and debt repayments of the Government and local governments in accordance with the law; reporting on the implementation of state budget revenues and expenditures to the corresponding financial authority and related state agencies as prescribed by the Minister of Finance.

9. Organizing statistical work of the State Treasury and financial reporting systems in accordance with the law.

10. Organizing centralized and unified management and operation of the State Treasury's treasury funds throughout the system:

a) Opening accounts, controlling deposit accounts, and conducting cash and transfer payments for organizations and individuals transacting with the State Treasury;

b) Opening deposit accounts or settlement accounts at the State Bank and commercial banks to carry out revenue and expenditure transactions of the State Treasury as prescribed by the Minister of Finance;

c) Using the State Treasury's treasury funds to provide temporary advances to the state budget as prescribed by the Minister of Finance;

d) Developing modern management tools and operations for the State Treasury's treasury funds in accordance with the principles of ensuring safety and efficiency.

11. Organizing the raising of capital for the state budget and development through the issuance of government bonds.

12. Organizing the management and operation of the information system for state budget and State Treasury management.

13. Conducting inspections, audits, handling complaints and reports; processing violations of the law within the scope of State Treasury's state management according to their authority or recommending competent authorities to process according to the law; preventing corruption, waste, and promoting thrift in the use of assets and funds allocated according to the law.

14. Modernizing State Treasury activities:

a) Establish mechanisms, policies, and business procedures in accordance with international practices and the practical situation in Vietnam;

b) Organize management, application of information technology, advanced techniques, and modernization of material infrastructure of the State Treasury system.

15. Performing international cooperation tasks within the State Treasury's scope as assigned and regulated by the Minister of Finance.

16. Implementing organizational and personnel work:

a) Build organizational structures and develop human resources to meet the requirements for reforming mechanisms, policies, and modernizing management technology;

b) Managing organizational structures and staffing; implementing salary systems and incentive policies, commendations, disciplinary actions, training, and development for civil servants and employees under the State Treasury's jurisdiction according to the Minister of Finance's classification and the law.

17. Managing the budgetary funds allocated by the state budget and assets assigned according to the law; using income generated from business operations according to the state's financial management regulations.

18. Implementing administrative reform according to the goals and content of the administrative reform program approved by the Minister of Finance.

19. Performing other tasks and powers assigned by the Minister of Finance and as provided by law.

Article 3. Organizational Structure

The State Treasury shall be organized vertically from central to local levels according to administrative units, ensuring the principle of centralization and unity.

1. Central State Treasury Agency:

a) Department of Consolidation - Legal Affairs;

b) Department of State Budget Expenditure Control;

c) Department of Capital Raising;

d) Department of National Accounting;

đ) Department of Treasury Management;

e) Department of International Cooperation;

g) Organization and Cadre Department;

h) Department of Financial Affairs - Administration;

i) Office;

k) Inspectorate;

l) State Treasury Trading Department;

m) Information Technology Department;

n) State Treasury Professional Training School;

o) National Treasury Management Journal.

Organizations specified from point a to point m of Clause 1 of this Article are administrative organizations assisting the General Director in performing state management functions; organizations specified at points n and o are public service organizations.

2. Local State Treasury Agencies:

a) Provincial State Treasuries (collectively referred to as provincial-level State Treasuries) under the State Treasury.

b) District State Treasury (commonly referred to as District State Treasury) under the Provincial State Treasury.

The State Treasury may establish transaction points in areas with large volumes of transactions as prescribed by the Ministry of Finance.

Provincial State Treasuries and District State Treasuries have legal personality, separate seals, and are permitted to open accounts at state-owned banks and commercial banks in accordance with the provisions of the law.

3. The Minister of Finance shall prescribe the functions, tasks, powers, and organizational structure of units under the State Treasury.

Article 4. Leadership

1. The State Treasury has a General Director and not more than three Deputy General Directors.

2. The General Director and Deputy General Directors of the State Treasury are appointed, dismissed, and removed from office by the Minister of Finance in accordance with the provisions of the law.

3. The General Director is the head of the State Treasury, accountable to the Minister of Finance and to the law for all activities of the State Treasury. Deputy General Directors are accountable to the General Director of the State Treasury and to the law for the areas of work they are assigned to manage.

Article 5. Effectiveness and Responsibility for Implementation

1. This Decision takes effect from October 15, 2009.

2. Abolish Decision No. 235/2003/QĐ-TTg dated November 3, 2003 of the Prime Minister stipulating the functions, tasks, authorities, and organizational structure of the State Treasury under the Ministry of Finance.

3. The number of Deputy General Directors of the State Treasury shall be implemented according to the current regulations of the Prime Minister until the Prime Minister issues a different decision.

4. The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government, and the General Director of the State Treasury are responsible for implementing this Decision./.