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 functions, tasks, and organizational structure of

specialized agencies under the People's Committees at all levels in the field of finance

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

I. DEPARTMENT OF FINANCE

1. Position and functions:

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 as 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 of the state, financial investment, corporate finance, accounting, independent auditing, prices, and financial service activities (hereinafter collectively referred to as the field of finance) in accordance with the law.

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

2. The Department of Finance has the following tasks and powers:

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

3. Organizing and directing the implementation of legal normative documents, programs, projects, plans, and regulations concerning the field of finance; guiding provincial agencies and subordinate financial agencies to uniformly organize the implementation of laws, policies, and financial systems and regulations of the State within the locality; 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 (People's Council) for approval of the standard budget allocation plan and deciding certain fee collection systems and contributions from the public as prescribed by law.

Directing and organizing the implementation of financial and budget transparency systems, financial management systems, and accounting reports in accordance with the 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, public institutions (hereinafter collectively referred to as administrative agencies and public institutions) under the province and subordinate financial agencies in preparing annual state budget estimates in accordance with the law.

Reviewing and being responsible for reviewing the annual budget estimates of agencies and units at the same level and lower-level People's Committees.

Preparing revenue estimates of the state budget on the territory, preparing revenue and expenditure estimates of the local budget, preparing provincial budget allocation plans, 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 solutions and necessary measures to complete revenue and expenditure tasks, practicing thrift, and combating waste.

Reviewing the allocation of budget estimates for subordinate units of the same-level agency according to regulations.

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

8. Reviewing final accounts of state budget revenue generated in the district, final accounts of district revenue and expenditure; reviewing and notifying final accounts of administrative agencies, public institutions, and other organizations using provincial budgets and being responsible for the results of the review.

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

9. Managing central authorized funds and local financial reserve funds in accordance with the law.

10. Inspecting and supervising the implementation of budget expenditure 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 capital; developing 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 managing state finances territorially for all ODA programs and projects on the provincial territory, including those led by ministries, central agencies, or other provinces.

13. Cooperating with the Department of Planning and Investment and related agencies to prepare annual budget estimates and budget allocation plans for construction investment; taking the lead in coordinating with related agencies to allocate other investment construction capital 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 investment projects within the authority of the Provincial People's Committee and other projects on the territory as proposed by the Project Owner.

Guiding project owners to prepare 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, investment project lists using provincial budget funds according to investment management regulations, adjusting and supplementing investment plans, harmonizing investment capital payments 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 local debt 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 district and commune levels, and the control of investment capital disbursement by the State Treasury at 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 funds with investment characteristics in local construction and development according to regulations.

Lead the inspection of final settlement reports for Group A projects using central government funds decided on investment 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 in the locality, 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 local government budget funds 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 in the locality.

Guide and inspect state agencies in the locality in implementing compensation and resettlement 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, nationalized property transferred to the state treasury, non-repayable aid property when projects end 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 pricing work in the locality according to legal provisions; implement state policies and measures on pricing. Submit to the Chairman of the Provincial People's Committee for decision on pricing schemes developed by departments, district people's committees, or state-owned enterprises for important assets, goods, services, monopoly products, land use right transfer prices, compensation prices for land clearance according to legal provisions.

Coordinate with relevant agencies to organize price negotiations, control monopoly prices, prevent dumping, and publicly list prices according to legal provisions.

Collect information, analyze price situations and fluctuations; report market price conditions and the implementation of state management on pricing in the locality according to the Minister of Finance and the Provincial People's Committee's regulations.

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

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

Direct and provide professional guidance on financial management at the district and commune levels.

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

Coordinate with the central Financial Inspection agency to conduct financial inspections of administrative agencies and centrally-managed enterprises in the locality according to the Minister of Finance's regulations.

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

23. Organize training and capacity building for financial and accounting officials in the locality; 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 accountable to the Director for their assigned areas of work.

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 forth by the Ministry of Finance and in accordance with state regulations on cadre management.

Commendation, dismissal, and disciplinary actions 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 in accordance with the principle of ensuring comprehensive coverage of all fields 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 not 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 not 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 AGENCIES ASSISTING THE PROVINCE'S DISTRICT, QUARTER, TOWN, AND CITY LEVELS IN ADMINISTERING FINANCIAL MATTERS
THE MARKET TOWNSHIPS AND CITIES UNDER PROVINCE MANAGEMENT BY THE STATE IN THE FIELD OF FINANCE

PEOPLE'S COMMITTEE OF WARD, TOWN, AND DISTRICT

The specialized agencies assisting the District People's Committees in administering financial matters shall have the following duties and powers:

1. ||| Drafting and submitting to the District People's Committee for issuance of documents to implement policies, systems, and laws related to financial matters within the district.

2. ||| Guiding departments and units under the district, commune-level People's Committees, and townships (hereinafter referred to as communes) in preparing annual budget estimates; preparing the district budget estimate according to the directives of the Provincial People's Committee and the guidance of the Department of Finance, and submitting it to the District People's Committee for submission to the Provincial People's Council for decision.

3. ||| Preparing revenue estimates for State Budget revenues under decentralized management, expenditure estimates for the district budget, and consolidating commune budget estimates, and proposing allocation plans for the district budget to be submitted to the District People's Committee for submission to the Provincial People's Council for decision.

Adjusting budget estimates when necessary, submitting them to the Provincial People's Council for decision, organizing the implementation of approved budget estimates, and preparing final accounts of State Budget revenues and expenditures to be submitted to the District People's Committee for submission to the Provincial People's Council for approval.

Guiding and inspecting the management and execution of commune-level budget final accounts.

4. ||| Guiding and inspecting the financial, budgetary, pricing, and accounting system management of commune-level authorities, agricultural cooperative finances, small-scale industry and trade services, cooperatives, and public service units under the district.

Cooperating with tax collection agencies in managing national budget revenue collection activities within the district in accordance with the law.

5. ||| Auditing final accounts of investment projects managed by the district; auditing and being responsible for final accounts of commune revenues and expenditures; preparing final accounts of district revenues and expenditures; compiling and preparing reports on final accounts of State Budget revenues within the district and final accounts of district and commune revenues and expenditures (including final accounts of district and commune revenues and expenditures) to be submitted to the District People's Committee for review and forwarding to the Department of Finance; submitting supplementary final account reports to the Department of Finance after approval by the Provincial People's Council.

Organizing audits of completed investment project final accounts, submitting them to the District People's Committee for approval within its authority; auditing and approving final accounts of investment projects funded by the district budget.

6. ||| Managing state assets at public service units under the district in accordance with government regulations and guidelines from the Ministry of Finance.

7. ||| Managing authorized funds from higher levels; managing financial services in accordance with the law.

8. ||| Managing prices as prescribed by the Provincial People's Committee; reporting market price conditions within the district; inspecting compliance with price listings by organizations and individuals operating within the district.

9. ||| Implementing financial, budgetary, and pricing information reporting systems as prescribed.

10. ||| Leading coordination with relevant agencies and organizations in inspecting and auditing the enforcement of financial laws; assisting the District People's Committee in resolving financial disputes, complaints, and accusations in accordance with the law.

The District People's Committee shall specify specific tasks and staffing for the specialized agency assisting the District People's Committee in administering financial matters. The Chairman of the Provincial People's Committee shall decide on the organizational model of the specialized agency assisting the District People's Committee in administering financial matters in accordance with the law.

III. ||| DUTIES OF TOWN, WARD, AND COMMUNE LEVELS IN MANAGING FINANCES
PEOPLE'S COMMITTEE OF COMMUNE, WARD, AND TOWN

Specific duties and powers regarding financial and budgetary management of Town, Ward, and Commune People's Committees 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 by the Ministry of Finance, the Civil Service Committee of the Government, and the State Price Control Committee No. 37/TTLB dated August 5, 1992 guiding the functions, tasks, organizational structure, and staffing of the Department of Finance and Prices; the Joint Circular No. 38/TC-TCCBCP dated June 25, 1997 issued by the Ministry of Finance and the Civil Service Committee of the Government guiding the financial management tasks, state budget, and organizational structure of financial management agencies at all levels of local government; the Circular No. 138/1999/TT-BTC dated November 26, 1999 issued by the Minister of Finance guiding the tasks, authorities, and organizational structure of investment financial management of the Department of Finance and Prices of provincial-level cities directly under the Central Government; the Circular No. 109/1999/TT-BTC dated September 11, 1999 issued by the Minister of Finance guiding the tasks, authorities, 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, measures for implementation, and guidance on organization and implementation. In 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./.