Circular No. 129/2017/TT-BTC stipulates criteria for evaluating the results of thrift and waste prevention in regular expenditures.

CIRCULAR

(vi) Agreement on the amount of reserve left behind and the deadline for selling the purchased cash foreign currency to the authorized credit institution. criteria for evaluating the results of thrift and waste prevention

in regular expenditures

Pursuant to the Law on Thrift and Combating Wastefulness dated November 26, 2013;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Resolution Resolution No. 113/2015/QH13 dated November 27, 2015 of the National Assembly on continuing to implement the Resolutions of the 13th National Assembly Session regarding specialized supervision activities and questioning activities;

Pursuant to Resolution No. 39-NQ/TW dated April 17, 2015 of the Politburo on streamlining the establishment and restructuring the cadre, civil servant, and public official workforce;

Pursuant to Resolution No. 18-NQ/TW dated October 25, 2017 of the Central Committee on continuing reforms and reorganizing the organizational structure of the political system to be leaner, more effective, and efficient;

Pursuant to Resolution No. 19-NQ/TW dated October 25, 2017 of the Central Committee on continuing to reform the organizational structure and management system, improving the quality and efficiency of operations of public service units;

On the basis of Decree No. 84/2014/NĐ-CP dated September 8, 2014 of the Government detailing certain provisions of the Law on Thrift and Waste Prevention;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance issues this Circular to stipulate criteria đfor evaluating thepoliciesresults of practicing thrift and waste preventionpoliciesin regular expenditures.

Article 1. Scope of Regulation

This Circular stipulates the basis, contents, criteria, and scoring scale for evaluating the results of practicing thrift and waste prevention in regular expenditures for local budget levels, Ministries, agencies at the level of ministries, government agencies, and other central agencies related to implementing the Thrift and Waste Prevention Program; Reports on the results of practicing thrift and waste prevention.

Article 2. Applicability

Article 1. Scope of application of this Circular:

a) Ministries, agencies at the level of ministries, government agencies, and other central agencies (hereinafter referred to as Ministries, central agencies);

b) People's Committees at all levels: People's Committee of provinces and centrally-administered cities (hereinafter referred to as provincial People's Committee); People's Committee of districts, towns, and urban districts under provinces and centrally-administered cities (hereinafter referred to as district-level People's Committee); People's Committee of communes, wards, and towns (hereinafter referred to as commune-level People's Committee);

c) State agencies and public service units that are state budget users under Ministries, central agencies, and People's Committees at all levels; state agencies and units that are budgetary entities with subordinate budgetary entities (except for the objects specified in points a and b of Clause 1 of this Article);

d) Other agencies and units related to the evaluation of the results of practicing thrift and waste prevention in regular expenditures.

Article 2. Agencies and organizations that have occasional relations with the state budget are not within the scope of application of this Circular, including: Agencies and organizations supported once or commissioned to provide public goods and services by the state budget; political social-professional organizations, social organizations, and social-professional organizations supported by the state budget according to assigned tasks; economic organizations and financial organizations invested in and supported with capital by the state according to the provisions of the law.

Article 3. Basis for evaluating the results of practicing thrift and waste prevention in regular expenditures

The annual evaluation of the results of practicing thrift and waste prevention in regular expenditures is based on the following bases:

1. Thrift targets in the overall program on thrift and waste prevention of the Government for each year.

2. The amount of funds saved determined based on comparing actual expenditures with approved regular expenditure budgets for completed tasks in the fiscal year while ensuring quality, including:

a) Regular expenditure budget figures are the regular expenditure budgets allocated for use in the year (including the budget figures allocated at the beginning of the year, supplementary budget figures during the year, and surplus budget figures from the previous year allowed to be carried over to the next year). Budget figures include overall budget figures and detailed budget figures for each evaluation criterion set out in the appendices attached to this Circular;

b) Actual expenditure figures are the expenditure figures for which the unit completes payment procedures with the State Treasury linked to the completion of assigned tasks in the fiscal year of the agency or unit, including: The actual expenditure figures paid up to December 31 of the evaluation year plus the expenditure figures for which the unit plans to complete payment with the State Treasury during the period of adjusting the final settlement;

c) In cases where the competent authority does not allocate detailed budget figures for each item of expenditure as the basis for evaluating the results of practicing thrift and waste prevention in regular expenditures, agencies and units are responsible for planning each item of expenditure according to the evaluation criteria set out in this Circular from the beginning of the fiscal year to serve as the basis for evaluation and scoring the results of practicing thrift and waste prevention in regular expenditures.

3. Implementation of standard rates, standards, and systems in regular expenditures as prescribed by law.

4. Implementation of administrative staff reduction and public service staff reduction receiving salaries from the state budget; reducing labor contracts not in accordance with regulations in public service units (excluding units that have financial autonomy).

5. Implementation of the financial autonomy mechanism of public service units.

6. Directive, management, and organization of thrift and waste prevention practices.

7. Results of practicing thrift and waste prevention in regular expenditures of subordinate budgetary units or lower-level budgets (for units with directly subordinate budgetary units or lower-level budgets).

Article 4. Content, criteria, and scoring scale for evaluating the results of thrift and waste prevention in regular expenditures for budget-using units that are state agencies and public service organizations.

1. The evaluation of the results of thrift and waste prevention in regular expenditures shall be based on three contents with a maximum score of 100 points. Specifically as follows:

a) Results of thrift for certain specific indicators in regular expenditures: Maximum score of 70 points;

b) Results of thrift for regular expenditure funds allocated to implement self-management regimes for public service organizations and results of thrift for administrative management expenditure funds allocated to implement self-management regimes for state agencies under financial mechanisms approved by the Government: Prime Minister shall stipulate (excluding funds already saved for salary reform): Maximum score of 30 points; The Prime Minister shall specify (excluding the amount of funds saved for salary reform): The maximum score scale is thirty points;

c) Evaluation of the implementation of standards, norms, and systems in regular expenditures (deduction points).

2. Budget-using units that are state agencies and public service organizations shall be responsible for evaluating the results of thrift and waste prevention in regular expenditures of their own agencies and units according to Appendix No. 01-A (for state agencies) and Appendix No. 01-B (for public service organizations) issued together with this Circular and submit to the immediate superior supervisory agency for consolidation and calculation of the criterion score "Results of thrift and waste prevention in regular expenditures of subordinate budgetary units" of the immediate superior supervisory agency.

Article 5. Content, criteria, and scoring scale for evaluating the results of thrift and waste prevention in regular expenditures for budgetary units having subordinate budgetary units (excluding Ministries, central agencies, provincial People's Committees, and district People's Committees).

1. The evaluation of the results of thrift and waste prevention in regular expenditures shall be based on three contents with a maximum score of 100 points. Specifically as follows:

a) Results of thrift for regular expenditure budgets (excluding funds already saved for salary reform): Maximum score of 30 points;

b) Results of thrift and waste prevention in regular expenditures of subordinate agencies and units: Maximum score of 50 points;

c) Activities of propaganda, dissemination, inspection of thrift and waste prevention: Maximum score of 20 points.

2. Budgetary units having subordinate budgetary units shall be responsible for evaluating the results of thrift and waste prevention in regular expenditures of their own agencies and units according to Appendix No. 02 issued together with this Circular and submit to the immediate superior supervisory agency or unit for consolidation and calculation of the criterion score "Results of thrift and waste prevention in regular expenditures of subordinate budgetary units" of the immediate superior supervisory agency or unit.

Article 6. Content, criteria, and scoring scale for evaluating the results of thrift and waste prevention in regular expenditures for Ministries and central agencies.

1. The evaluation of the results of thrift and waste prevention in regular expenditures shall be based on four contents with a maximum score of 100 points. Specifically as follows:

a) Guidance and management work on thrift and waste prevention: Maximum score of 10 points;

b) Results of thrift for regular expenditure budgets (excluding funds already saved for salary reform): Maximum score of 40 points;

c) Results of thrift and waste prevention of directly subordinate budgetary units: Maximum score of 40 points;

d) Activities of propaganda, dissemination, audit, and inspection of thrift and waste prevention: Maximum score of 10 points.

2. Contents, criteria, component criteria, and scoring scales for evaluating the results of thrift and waste prevention in regular expenditures for Ministries and central agencies according to Appendix No. 03 issued together with this Circular.

Article 7. Content, criteria, and scoring scale for evaluating the results of thrift and anti-waste in regular budget expenditures at the commune level

1. The evaluation of the results of thrift and waste prevention in regular expenditures shall be based on three contents with a maximum score of 100 points. Specifically as follows:

a) Results of thrift with respect to certain specific indicators in regular expenditures: The maximum score is 60 points;

b) Results of thrift in administrative management expenses (excluding the amount of funds that have been saved for salary reform): The maximum score is 40 points;

c) Evaluation of the implementation of standards, norms, and systems in regular expenditures (deduction points).

2. The People's Committee at the commune level shall be responsible for evaluating the results of thrift and anti-waste in regular budget expenditures of their own unit according to Appendix No. 04 issued together with this Circular and submit it to the People's Committee at the district level for consolidation and calculation of the criterion score "Results of thrift and anti-waste in regular budget expenditures of subordinate budget units and commune budgets" of the People's Committee at the district level.

Article 8. Content, criteria, and scoring scale for evaluating the results of thrift and anti-waste in regular budget expenditures at the district level

1. The evaluation of the results of thrift and waste prevention in regular expenditures shall be based on three contents with a maximum score of 100 points. Specifically as follows:

a) Results of thrift for regular expenditure budgets (excluding funds already saved for salary reform): Maximum score of 30 points;

b) Results of thrift and anti-waste in regular budget expenditures of subordinate budget units and commune budgets: The maximum score is 50 points;

c) Activities of propaganda, dissemination, inspection, and supervision on thrift and anti-waste: The maximum score is 20 points.

2. The People's Committee at the district level shall be responsible for evaluating the results of thrift and anti-waste in regular budget expenditures of their own unit according to Appendix No. 05 issued together with this Circular and submit it to the People's Committee at the provincial level for consolidation and calculation of the criterion score "Results of thrift and anti-waste in regular budget expenditures of the district budget" of the People's Committee at the provincial level.

Article 9. Content, criteria, and scoring scale for evaluating the results of thrift and anti-waste in regular budget expenditures of the People's Committee at the provincial level

1. The evaluation of the results of thrift and anti-waste in regular budget expenditures is determined based on five contents with a maximum score of 100 points. Specifically as follows:

a) Guidance and management work on thrift and waste prevention: Maximum score of 10 points;

b) Results of thrift for regular expenditure budgets (excluding funds already saved for salary reform): Maximum score of 40 points;

c) Results of thrift and anti-waste of subordinate budget units: The maximum score is 30 points;

d) Results of thrift and anti-waste of the district budget: The maximum score is 10 points;

đ) Activities of inspection and supervision on thrift and anti-waste: The maximum score is 10 points.

2. The content, criteria, component criteria, and scoring scale for evaluating the results of thrift and anti-waste of the People's Committee at the provincial level shall be implemented according to Appendix No. 06 issued together with this Circular.

Article 10. Method of scoring the results of thrift and anti-waste in regular budget expenditures

The method of scoring component criteria to evaluate the results of thrift and anti-waste in regular budget expenditures shall be carried out in accordance with the provisions of Appendix No. 07 issued together with this Circular.

Article 11. Review and consolidation of the results of thrift and anti-waste in regular budget expenditures

1. People's Committees at all levels, state agencies, and public service organizations shall be responsible for monitoring, evaluating, and scoring the results of thrift and anti-waste in regular budget expenditures of their own agencies and units according to the corresponding appendices and[d4] submit them to the superior supervisory agencies for review of self-scoring results of the agencies and units.

2. Ministries, central agencies, and People's Committees at the provincial level shall review the self-scoring results of subordinate budget units and consolidate them into the self-scoring results of thrift and anti-waste in regular budget expenditures of ministries, central agencies, and People's Committees at the provincial level[d5].

3. The results of evaluating thrift and anti-waste in regular budget expenditures of ministries, central agencies, and People's Committees at the provincial level shall be[d6] consolidated into the Annual Report on the Results of Thrift and Anti-Waste of ministries, central agencies, and People's Committees at the provincial level in accordance with Decree No. 84/2014/NĐ-CP dated September 8, 2014 of the Government detailing some provisions of the Law on Thrift and Anti-Waste and submitted to the Ministry of Finance before February 28 of the following year for consolidation and reporting to the Government.

Article 12. Responsibility for organizing the assessment of the results of thrift and waste prevention in regular expenditures

The Ministers, Heads of central agencies, Chairpersons of provincial People's Committees shall be responsible for:

1. Guiding subordinate agencies and units under their management to implement the assessment of the results of thrift and waste prevention in regular expenditures in accordance with the provisions of this Circular and the actual conditions of their ministries, sectors, and localities; providing specific guidance on the agency responsible for assessing the results of thrift and waste prevention in regular expenditures; the time for reporting, the time for reviewing the results of the assessment of thrift and waste prevention in regular expenditures for subordinate agencies and units; and other contents serving the reporting work on the results of thrift and waste prevention in regular expenditures of ministries, central agencies, and localities.

2. Directing subordinate agencies and units under their management to implement the assessment of the results of thrift and waste prevention in regular expenditures.

3. Supervising and inspecting subordinate agencies, organizations, and units under their management in the implementation of the assessment of the results of thrift and waste prevention in regular expenditures.

4. Being responsible for the assessment of the results of thrift and waste prevention in regular expenditures of their ministries, sectors, and localities.

5. Compiling and submitting reports on the results of the assessment of thrift and waste prevention in regular expenditures together with annual reports on thrift and waste prevention of their ministries, sectors, and localities to the Ministry of Finance for consolidation into the report on the results of thrift and waste prevention of the Government.

Article 13. Effective Date

1. This Circular takes effect from February 1, 2018. The scoring of thrift and waste prevention in regular expenditures as prescribed in this Circular shall be implemented starting from the 2018 fiscal year.

2. During the implementation process, if there are difficulties or obstacles, they should be reported to the Ministry of Finance for study and resolution./.