Circular No. 111/2006/TT-BTC guides financial management when implementing quality management systems according to the TCVN ISO 9001:2000 standard in the operations of administrative state agencies.

CIRCULAR

Guidelines for financial management in the implementation of quality management systems according to the TCVN ISO 9001:2000 standard

into the operations of administrative state agencies

concerning the operation of state administrative agencies

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Based on Decree No. 221/2013/NĐ-CP dated December 30, 2013 of the Government stipulating the system of applying administrative handling measures for placement in compulsory drug rehabilitation facilities (hereinafter referred to as Decree No. 221/2013/NĐ-CP);

Pursuant to Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister on the application of quality management systems according to the TCVN ISO 9001:2000 standard into the operations of administrative state agencies;

The Ministry of Finance issues guidelines for financial management in the implementation of quality management systems according to the TCVN ISO 9001:2000 standard into the operations of administrative state agencies as follows.

I. GENERAL PROVISIONS

1. Scope of Application:

These Circulars provide guidelines for financial management in the implementation of building, executing, certifying, maintaining, and supervising quality management systems according to the TCVN ISO 9001:2000 standard (hereinafter referred to as quality management system) for administrative state agencies as stipulated in Clause 1, Article 2 of Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister.

2. Sources of Funding:

The funds for implementing tasks related to applying quality management systems according to the TCVN ISO 9001:2000 standard into the operations of administrative state agencies shall be balanced within the annual budget for administrative state management expenses allocated to ministries, sectors, and localities.

II- SPECIFIC PROVISIONS

1. Content of applying quality management systems according to the TCVN ISO 9001:2000 standard by administrative state agencies shall be carried out in accordance with the provisions of Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister.

2. Tasks for expenditure to implement contents related to applying quality management systems according to the TCVN ISO 9001:2000 standard by administrative units include:

- Expenditure for propaganda, dissemination, training, and familiarization with the TCVN ISO 9001:2000 standard;

- Expenditure for organizing assessments of the current status of quality management;

- Expenditure for developing documentation and procedures for quality management according to the TCVN ISO 9001:2000 standard;

- Expenditure for establishing internal inspection, control, and evaluation procedures for the application of quality management systems according to the TCVN ISO 9001:2000 standard;

- Expenditure for activities serving certification organization evaluations and certification issuance, and authority reviews and certification issuance;

- Expenditure for monitoring, maintaining, and improving quality management systems;

- Expenditure for activities of the Inter-Ministerial Council implementing Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister established by the Ministry of Science and Technology, and steering committees of central agencies and localities (if any) to implement the application of quality management systems according to the TCVN ISO 9000:2000 standard into the operations of administrative state agencies.

- Other direct expenditures for implementing contents related to applying quality management systems according to the TCVN ISO 9001:2000 standard.

3. Financial expenditure regulations.

- Contents of expenditure to implement contents related to applying quality management systems according to the TCVN ISO 9001:2000 standard by administrative units shall be implemented according to current financial expenditure regulations, specifically as follows:

+ Travel expenses for staff traveling domestically, expenses for organizing meetings, seminars, discussions, mid-term and final reviews... shall be implemented according to current regulations and travel expense allowances, meeting expense allowances for administrative agencies and public service units.

+ Expenses for organizing training and upgrading professional knowledge in administrative management and information technology for cadres and civil servants shall be implemented according to Circular No. 79/2005/TT-BTC dated September 15, 2005 of the Ministry of Finance guiding the management and use of training and upgrading expenses for state cadres and civil servants.

+ Expenses for organizing surveys, investigations, and statistics shall be implemented according to current regulations on managing expenses for surveys funded from the state budget.

+ Expenses for drafting normative legal documents shall be implemented according to Circular No. 100/2006/TT-BTC dated October 23, 2006 of the Ministry of Finance guiding the management and use of state budget funds to ensure the work of drafting normative legal documents.

+ Other current financial expenditure regulations.

- Expenses for office supplies, hiring labor, renting assets (if any); printing and compiling materials; issuing certificates: Fully comply with tendering and auction regulations; actual expenditure levels shall be based on actual requirements and within the allocated budget.

- Consulting fees: Depending on the scale of each administrative agency, the nature of the work to be implemented, and the allocated administrative management budget, the heads of administrative state agencies shall decide on hiring organizations, experts for consulting, training, evaluating, and supervising during the processes of building, certifying, implementing, maintaining, and improving quality management systems. Implementation shall be through economic contracts between administrative agencies and organizations or individuals in accordance with the law. In cases where experts need to be hired monthly, the head of the administrative agency shall determine the monthly fee for experts within the range of VND 1,600,000 to VND 4,800,000 per person/month, depending on the expert's qualifications and advisory tasks, provided that the expert ensures continuous working hours in the month as prescribed.

4. Budget preparation, execution, and settlement.

The preparation, management, allocation, and settlement of funds shall be carried out in accordance with the current regulations of the State Budget Law and guiding documents, specifically as follows:

- Annually, at the time of preparing the state budget revenue and expenditure plan, administrative state agencies shall base on their tasks to apply the quality management system according to the TCVN ISO 9001:2000 standard and the guidance provided in this Circular to prepare the state budget expenditure plan for implementing such tasks and consolidate it into the overall administrative management expenditure plan of the agency to be submitted to the competent authority for approval in accordance with the regulations.

- The operating funds of the Inter-Ministerial Council implementing Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister shall be guaranteed by the Ministry of Science and Technology within the annual state budget management administrative expenditure plan allocated.

- The allocation, distribution, utilization, and settlement of accounts for the funds to implement the tasks shall be carried out in accordance with the current regulations.

III. IMPLEMENTATION PROVISIONS AND ORGANIZATION OF IMPLEMENTATION

For agencies specified in Clause 2, Clause 3, Article 2 of Decision No. 144/2006/QĐ-TTg dated June 20, 2006 of the Prime Minister when applying the quality management system according to the TCVN ISO 9001:2000 standard to their administrative management activities may apply the provisions of this Circular to financial management work.

This Circular takes effect fifteen days from the date of publication in the Official Gazette. During the implementation process, if there are any difficulties, the ministries, central agencies, and localities are requested to report to the Ministry of Finance for resolution ./