Joint Circular No. 115/2003/TTLT-BTC-BNV guiding the functions, tasks, and organizational structure of specialized agencies under the People's Committees at all levels in the field of finance.

JOINT CIRCULAR

Guidelines on the functions, tasks, and organizational structure of specialized agencies in the field of finance under People's Committees at all levels

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Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 45/2003/NĐ-CP dated May 9, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

Pursuant to Decision No. 208/2003/QĐ-TTg dated October 10, 2003 of the Prime Minister regarding the renaming of the Department of Finance and Prices to the Department of Finance under the People's Committees of provinces and centrally governed cities,

The Ministry of Finance and the Ministry of Home Affairs issue guidelines on the functions, tasks, powers, and organizational structure of specialized agencies in the field of finance under People's Committees at all levels in localities as follows:

I. DEPARTMENT OF FINANCE

1. Position and functions:

The Department of Finance is a specialized agency providing advisory services and assisting the People's Committee of the province or centrally governed city (hereinafter referred to collectively as the Provincial People's Committee) in performing state management functions in the field of finance, state budget, taxes, fees, charges, other revenues of the state budget, financial funds, financial investment, corporate finance, accounting, independent auditing, prices, and financial service activities (hereinafter referred to collectively as the finance sector) in accordance with the provisions of the law.

The Department of Finance is subject to the direction and management of organization, staffing, and personnel work by the same-level People's Committee, while also being subject to professional guidance and supervision by the Ministry of Finance.

2. Functions, Powers:

1. Submitting to the Provincial People's Committee for issuance of decisions and directives on managing the finance sector in the locality in accordance with the law and the delegation of authority by the Government.

2. Submitting to the Provincial People's Committee for approval of long-term programs, five-year plans, and annual plans on finance and state budget that are consistent with the overall planning and development plans for the economy and society of the locality.

3. Organizing and directing the implementation of regulatory legal documents, programs, projects, plans, and regulations in the finance sector; guiding provincial agencies and subordinate financial agencies to uniformly organize and implement laws, policies, and state regulations on finance within their jurisdiction; promoting, disseminating, and educating about laws and information on finance.

4. Submitting to the Provincial People's Committee for approval of proposals on the allocation of revenue sources and expenditure responsibilities at each level of the local budget; submitting to the Provincial People's Committee for submission to the Provincial People's Council for approval of the standard budget allocation plan, deciding certain fee collection systems and contributions from the public as prescribed by law.

Guiding and organizing the implementation of financial-budget transparency systems, financial management systems, and accounting reports as prescribed by law.

5. Submitting to the Provincial People's Committee for approval of tasks and measures for managing and operating the annual state budget of the locality.

Guiding and inspecting administrative agencies and public institutions (hereinafter referred to collectively as administrative agencies) under the province and subordinate financial agencies in preparing annual state budget estimates in accordance with the law.

Reviewing and bearing responsibility for the review of annual budget estimates of agencies and units at the same level and lower-level People's Committees.

Preparing the estimate of state budget revenue on the territory, preparing the estimate of local budget revenue and expenditure, preparing the allocation plan for the provincial budget, reporting to the Provincial People's Committee for submission to the Provincial People's Council for decision.

6. Reporting to the Provincial People's Committee for consideration and submission to the Provincial People's Council for decision on the adjustment of the local budget estimate when necessary, proposing balance-of-budget solutions and measures needed to fulfill revenue and expenditure tasks, practicing thrift, and combating waste.

Reviewing the allocation of budget estimates for subordinate units of the same-level agency as prescribed.

7. Cooperating with revenue collection agencies in implementing tax, fee, charge, and other revenue management work on the territory.

8. Reviewing the final settlement of state budget revenue arising in the district, reviewing the final settlement of district budget revenue and expenditure; reviewing and notifying the final settlement of administrative agencies, public institutions, and other organizations using the provincial budget, and bearing responsibility for the results of the review.

Summarizing the situation of state budget revenue and expenditure, preparing the annual consolidated budget report of the locality for submission to the Provincial People's Council for approval, and reporting to the Ministry of Finance.

9. Managing central government authorized funds, managing local financial reserve funds in accordance with the law.

10. Inspecting and supervising the implementation of budget spending and usage in agencies and units using the provincial budget.

11. Requesting the State Treasury to temporarily suspend payments upon discovering overspending, policy violations, or non-compliance with reporting and statistical regulations.

12. Participating with the Department of Planning and Investment and related agencies to advise the Provincial People's Committee on strategies for attracting, mobilizing, and utilizing domestic and foreign short-term and long-term investment capital; formulating policies and measures to coordinate and enhance the effectiveness of Official Development Assistance (ODA) fund utilization on the territory.

Assisting the Provincial People's Committee in state management of finance by territorial area for all ODA programs and projects on the provincial territory, including those managed by central ministries or other provinces.

13. Cooperating with the Department of Planning and Investment and related agencies in preparing annual budget estimates and allocation plans for construction investment expenditures, taking the lead in coordinating with related agencies to allocate other investment construction-related funds annually for submission to the Provincial People's Committee for decision.

Participating in investment policies, financially reviewing investment projects managed by the province; participating in tender reviews for projects under the decision-making authority of the Provincial People's Committee and other projects on the territory as proposed by the Project Owner.

Guiding project owners in preparing annual investment capital plans in accordance with the State Budget Law; cooperating with the Department of Planning and Investment in submitting to the Provincial People's Committee for decision on the allocation of investment capital, the list of projects using provincial budget funds according to investment management regulations, adjusting and harmonizing investment capital payment plans for projects funded by the local budget..

Reporting to the Provincial People's Committee for adjustment of the investment capital allocation plan when necessary.

14. Direct, guide, inspect investors to implement investment plans, repay loans according to the commitments of credit contracts, receive and utilize investment capital, settle investment capital accounts in accordance with state regulations, resolve issues arising during the preparation of final investment settlement reports.

Guide and inspect the review and approval of final settlement for investment projects classified according to regulations.

15. Uniformly manage loans and aid allocated to localities as prescribed by law. Assist the Provincial People's Committee in issuing bonds and other forms of borrowing by the locality in accordance with the State Budget Law.

Inspect the implementation of investment capital plans, management and utilization of investment capital, final settlement of investment capital under the local budget of investors and financial agencies at the district and commune levels, and the control of investment capital disbursement by the State Treasury at the provincial and district levels.

Organize the review of final investment settlements, submit to the Chairman of the Provincial People's Committee for approval (for projects approved by the Chairman of the Provincial People's Committee for final investment settlement). Review, approve, and be responsible for final settlements of investment projects funded by public investment capital with construction and development characteristics at the local level as prescribed.

Take the lead in organizing inspections of final settlement reports for Class A projects using central government funds decided on by the Chairman of the Provincial People's Committee, submit to the Provincial People's Committee for approval in accordance with legal provisions.

17. Aggregate and analyze the situation of mobilizing and utilizing investment capital, evaluate the effectiveness of managing and utilizing investment capital, final settlement of investment capital at the local level, report to the Ministry of Finance and the Provincial People's Committee as prescribed.

18. Assist the Provincial People's Committee in directing and managing the operations of local development funds.

Inspect and supervise the Branch of the Development Support Fund (DSF) in the locality in lending, interest rate support, guarantee, and re-guarantee for capital from the local budget entrusted by the Provincial People's Committee to the DSF Branch.

19. Assist the Provincial People's Committee and the Minister of Finance in performing state management tasks related to enterprise finance:

- Guide the implementation of financial management policies and systems for enterprises (state-owned enterprises, other enterprises, cooperatives, and cooperative groups); forecast the ability to mobilize finances from enterprises within the jurisdiction.

- Inspect the implementation of financial laws and accounting regulations at various types of enterprises within the jurisdiction as prescribed by law.

- Assist the Provincial People's Committee in managing capital and assets owned by the state at enterprises established or partially funded by the locality according to legal provisions.

- Aggregate, analyze, and evaluate the financial situation of enterprises within the jurisdiction, the management, preservation, and development of state capital at enterprises established or partially funded by the locality, report to the Provincial People's Committee and the Minister of Finance.

20. Guide local administrative agencies in implementing state asset management systems; propose financial measures to ensure effective management and utilization of resources and public property at the local level.

Guide and inspect organizations and state agencies at the local level in implementing compensation and resettlement support policies when the state recovers land, collects land use fees, leases land, or contributes equity through land use rights value.

Organize the receipt, management, and submission to the Provincial People's Committee for handling or handle within authority, unclaimed property, newly discovered property, property confiscated and transferred to the state treasury, non-repayable aid property when projects conclude and transfer.

Inspect, handle, or submit to competent authorities for handling issues regarding state-owned property at administrative agencies and other organizations according to legal provisions and guidelines from the Ministry of Finance.

Manage state property at associations and semi-government organizations.

Organize the management and exploitation of state property not yet assigned to organizations or individuals for management and use; manage financial sources generated during the process of managing, exploiting, transferring, and disposing of state property.

21. Assist the Provincial People's Committee in uniformly managing price work at the local level as prescribed by law; implement state policies and measures on prices. Submit to the Chairman of the Provincial People's Committee for decision-making on pricing schemes developed by departments, district people's committees, or state-owned enterprises for important asset, goods, and service prices, monopoly product prices, land use right transfer prices, and land clearance compensation prices according to legal provisions.

Coordinate with relevant agencies to organize price negotiations, control monopolistic prices, prevent predatory pricing, and publicly list prices according to legal provisions.

Collect information, analyze price trends; report market price conditions and the implementation of state management of prices at the local level as prescribed by the Minister of Finance and the Provincial People's Committee.

Lead coordination with relevant agencies to inspect the implementation of price laws by organizations and individuals operating within the province; handle or recommend competent authorities to handle violations of price laws according to national regulations.

22. Guide, manage, and inspect the implementation of financial services, lottery sales, and gambling activities with stakes, and entertainment with rewards according to legal provisions.

23. Direct and professionally guide financial management at the district and commune levels.

24. Conduct financial audits of administrative agencies, economic organizations, cultural-social organizations, enterprises, and citizens within their authority; audit agencies and organizations under the department according to legal provisions.

Coordinate with the Central Financial Inspection Agency to conduct financial audits of administrative agencies and enterprises managed by the central government within the jurisdiction according to the Minister of Finance's regulations.

Examine, resolve disputes, complaints, and accusations, and handle violations of financial laws according to legal provisions.

25. Organize training and capacity building for financial and accounting officials at the local level; manage the finances, assets, and personnel of the department according to regulations.

27. ||| Carry out other tasks as prescribed by law or assigned by the Provincial People's Committee.

3. Organization and staffing:

1. ||| The Department of Finance shall have a Director and not more than three Deputy Directors; for the Department of Finance of Hanoi City and Ho Chi Minh City, there shall be not more than four Deputy Directors.

The Director of the Department of Finance is responsible for all activities of the Department; the Deputy Directors are responsible to the Director for the fields of work they are assigned.

The appointment of the Director and Deputy Directors of the Department of Finance shall be decided by the Chairman of the Provincial People's Committee based on the professional standards set by the Ministry of Finance and in accordance with state regulations on cadre management.

Commendation, removal from office, and disciplinary action against the Director and Deputy Directors of the Department shall be carried out in accordance with the law.

2. ||| Organizational structure of the Department of Finance:

Reviewing the notification of compliance and declaration of conformity with food safety regulations for fortified foods; health foods

- Inspectorate

- Specialized and operational divisions

- Public service units

Specialized and operational divisions shall be established according to the principle of ensuring comprehensive coverage of all areas under the provincial department’s administrative management, with clear functions and responsibilities, without overlapping, suitable to the characteristics of management and actual workload at the local level, ensuring streamlined administrative procedures, enhancing efficiency, and not causing difficulties for organizations and citizens.

The Department of Finance shall have no more than five specialized and operational divisions; the number and names of these divisions shall be decided by the Provincial People's Committee based on the proposal of the Director of the Department of Finance and the Director of the Department of Home Affairs. For the Department of Finance of Hanoi City and Ho Chi Minh City, there shall be no more than eight specialized and operational divisions.

Public service units under the Department shall be decided by the Provincial People's Committee in accordance with the law.

3. ||| The staffing of the Department of Finance shall be decided by the Chairman of the Provincial People's Committee based on the proposal of the Director of the Department of Finance and the Director of the Department of Home Affairs.

II- SPECIALIZED ORGANIZATION TO ASSIST THE PROVINCE'S DISTRICT, TOWN, CITY PEOPLE'S COMMITTEE IN MANAGING STATE AFFAIRS IN THE FINANCE FIELD

The specialized organization assisting the district, town, city people's committee (hereinafter referred to as the district) in managing state affairs in the finance field shall have the following duties and powers:

1. ||| Submit to the District People's Committee for issuance of documents to implement policies, systems, and laws related to the finance field within the district.

2. ||| Guide agencies and budgetary units under the district, People's Committees of communes, wards, towns (hereinafter referred to as communes) in preparing annual budget estimates; prepare the district budget estimate according to the guidance of the Provincial People's Committee and the Department of Finance, submit to the District People's Committee for submission to the District People's Council for decision;

3. ||| Prepare revenue estimates for the State Budget for items under decentralized management, expenditure estimates for the district-level State Budget, and consolidate commune-level budget estimates, and propose allocation plans for the district budget to the District People's Committee for submission to the District People's Council for decision.

Prepare adjustment estimates when necessary for submission to the District People's Council for decision; organize the implementation of the approved budget estimates. Prepare final accounts of revenue and expenditure for the State Budget for submission to the District People's Committee for submission to the District People's Council for approval.

Guide and inspect the management and execution of commune-level budget final accounts.

4. ||| Guide and inspect the financial, budgetary, price management, and accounting system implementation of the commune-level government, agricultural cooperative financial services, small-scale industry and trade services, cooperatives, and administrative public service units under the district.

Coordinate with tax collection agencies in managing national budget revenue collection in the area in accordance with the law.

5. ||| Audit final accounts of investment projects managed by the district; audit and take responsibility for final accounts of commune-level revenue and expenditure; prepare final accounts of district-level revenue and expenditure; consolidate and prepare reports on final accounts of national budget revenue in the district and final accounts of district-level revenue and expenditure (including final accounts of district-level revenue and expenditure and final accounts of commune-level revenue and expenditure) for submission to the District People's Committee for review and forwarding to the Department of Finance; submit supplementary final accounts of the budget to the Department of Finance after being approved by the District People's Council.

Organize audits of final accounts of completed investment projects, submit to the District People's Committee for approval within its authority. Audit and approve final accounts of investment projects funded by the district-level budget.

6. ||| Manage state assets at administrative public service units under the district in accordance with the Government's regulations and the Ministry of Finance's guidelines.

7. ||| Manage delegated funds from higher levels; manage financial services in accordance with the law.

8. ||| Manage prices in accordance with the Provincial People's Committee's regulations; report market price conditions in the area; inspect compliance with price labeling by organizations and individuals operating in the area.

9. ||| Implement reporting and information systems on finance, budget, and prices as prescribed.

10. ||| Take the lead in coordinating with relevant agencies and organizations to inspect and audit the enforcement of financial laws; assist the District People's Committee in resolving disputes, complaints, and denunciations regarding finance in accordance with the law.

The District People's Committee shall specify specific duties and staffing for the specialized organization assisting the District People's Committee in managing state affairs in the finance field. The Chairman of the Provincial People's Committee shall decide the organizational model of the specialized organization assisting the District People's Committee in managing state affairs in the finance field in accordance with the law.

III. ||| DUTIES OF COMMUNE, WARD, TOWN PEOPLE'S COMMITTEES IN FINANCIAL MANAGEMENT

Specific duties and powers of the Commune, Ward, Town People's Committees in financial and budget management shall be prescribed by the Chairman of the Provincial People's Committee based on the proposal of the Director of the Department of Finance and the Director of the Department of Home Affairs.

IV. IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette. The Circulars Jointly Issued No. 37/TTLB dated August 5, 1992, issued jointly by the Ministry of Finance, the Organizational and Cadre Affairs Board of the Government, and the State Price Control Committee guiding the functions, tasks, organizational structure, and staffing of the Department of Finance and Prices; Circular Jointly Issued No. 38/TC-TCCBCP dated June 25, 1997, issued jointly by the Ministry of Finance and the Organizational and Cadre Affairs Board of the Government guiding the financial management tasks, state budget, and organizational structure of financial management agencies under local authorities at all levels; Circular No. 138/1999/TT-BTC dated November 26, 1999, issued by the Minister of Finance guiding the tasks, powers, and organizational structure of the investment financial management of the Department of Finance and Prices of provincial-level cities directly under the Central Government; Circular No. 109/1999/TT-BTC dated September 11, 1999, issued by the Minister of Finance guiding the tasks, powers, and organizational structure of enterprise financial management of the Department of Finance and Prices of provincial-level cities directly under the Central Government; and other guiding documents contrary to this Circular are hereby abolished.

Based on the guidance provided in this Circular, the Director of the Department of Finance and the Director of the Department of Home Affairs shall submit to the People's Committee of the province for decision the specific contents and measures for implementation and guidance on organization and implementation. During the process of implementation, if there are difficulties, obstacles, or requests for supplementation or amendment to this Circular, it is requested that localities reflect these issues to the Ministry of Finance and the Ministry of Home Affairs for consideration and resolution.