Decision No. 149/2003/QD-BTC of the Minister of FINANCE stipulates the functions, tasks, powers, and organizational structure of the Financial Management Department

DECISION OF THE MINISTER OF FINANCE

Regulations on functions, tasks, powers, and organizational structure of the Financial Management Department

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 THE MINISTER OF FINANCE

- Based on Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;

- Based on 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;

- Based on Circular No. 1912/BNV-TCBC dated August 15, 2003 of the Ministry of Home Affairs regarding agreement to establish rooms at some units under the Ministry of Finance;

Upon the proposal of the Head of the Financial Management Department and the Head of the Cadre Organization Department,

DECISION:

Article 1The Financial Management Department is a unit under the state management machinery of the Ministry of Finance, with the function of assisting the Minister of Finance in managing state finance, state assets, development investment, and basic construction of the Ministry of Finance; financial and administrative management work of the Ministry.

Article 2: The Financial Management Department has the following tasks:

1/ To take the lead and coordinate with units and organizations under the Ministry to develop financial management regulations, standards, and expenditure norms; asset acquisition and usage standards and norms for state assets, and submit them to the Ministry for issuance in accordance with the law.

Organize the implementation and guide and inspect units and organizations under the Ministry to comply with state and Ministry regulations on financial management, state asset management, administrative and public service funding management, investment management, and construction.

2/ Regarding financial management work:

a. Guide units and organizations under the Ministry in financial management, annual budget revenue and expenditure planning according to the law. Coordinate with units and organizations under the Ministry to build periodic budget revenue and expenditure plans according to the State Budget Law and the Ministry of Finance; consolidate and submit to the competent authority for decision-making on the annual budget revenue and expenditure plan of the Ministry of Finance.

b. Propose the Minister to decide on the allocation and assignment of the annual budget revenue and expenditure plan of the Ministry of Finance to units and organizations under the Ministry according to the law; adjust the total budget revenue and expenditure plan amount related to the implementation of key tasks of the Ministry; implement and publicly disclose the budget revenue and expenditure plan according to the law.

c. Inspect and supervise the allocation and assignment of the annual budget revenue and expenditure plan of secondary budget units to tertiary budget units.

d. Review and propose the Minister to approve the annual plan for using centralized financial resources of organizations under the Ministry.

e. Review and propose the Minister to approve programs and plans for using state funds, including cooperative and aid projects (counterpart funds funded by Vietnam) implemented by units and organizations under the Ministry.

f. Provide funds to units and organizations under the Ministry; projects and programs managed by the Ministry of Finance according to the law.

g. Guide and inspect financial and accounting work; the use of state funds; the funds of units and organizations under the Ministry (excluding foreign aid from countries and non-governmental organizations specified separately in Agreements and Memorandums signed with the Ministry of Finance) according to the law.

h. Organize the settlement of administrative and public service expenses and other financial resources of the Ministry of Finance and submit to the Minister for approval.

3/ Regarding development investment and basic construction management work:

a. Assist the Ministry in uniformly managing development investment and basic construction work of the Ministry of Finance according to the law.

b. Guide units and organizations under the Ministry in developing short-term and long-term investment development and basic construction plans; consolidate and submit to the Minister for decision-making on the investment development and basic construction planning of the Ministry.

c. Propose the Minister to approve the investment development and basic construction capital plan according to the project and construction list of units and organizations under the Ministry.

d. Inspect and report to the Ministry on the management and use of investment capital by project sponsors according to the law.

e. Review project files, designs; budgets, total budgets; bidding plans and results; and final accounts of projects directly managed by the Ministry and projects of organizations under the Ministry not yet delegated, and submit to the Minister for decision.

4/ Regarding state asset management work:

a. Organize the management of state assets assigned to the Ministry of Finance.

b. Review and propose the Minister to approve the plan for purchasing new, replacing, and major repairs of assets, equipment serving the activities of units and organizations under the Ministry.

c. Propose the Minister to approve the asset transfer plan between units under the Ministry and implementing organizations.

d. Organize statistics and consolidation of state assets assigned to the Ministry of Finance for management and use.

5/ Regarding financial and administrative management work of the Ministry:

a. Develop annual budget revenue and expenditure plans, organize the implementation and settlement of budget revenue and expenditure plans of the Ministry's agency according to the law.

b. Manage and use existing assets and equipment safely and effectively; organize workplace services and health care.

c. Implement regular security protection and ensure office order and safety according to the law.

d. Organize the implementation of property renovation, maintenance, and upkeep work of the agency according to approved plans.

6/ Analyze and evaluate the effectiveness of budget spending for Ministry operations;

Article 3: The Head of the Financial Management Department has the following powers:

1/ To request relevant organizations and units to provide necessary information, documents, and files to serve assigned tasks.

2/ To request related units to temporarily suspend or stop funding and expenses while reporting to the Minister for decision regarding units that fail to comply with legal regulations on budget planning, execution, and settlement, recover and remit to the state treasury any improperly spent funds.

3/ To halt construction and require related units to stop investment funding for projects violating investment and construction management regulations.

4/ To sign payment vouchers for approved budget allocations and final settlements; notify approved investment and construction capital plans; and notify final settlement approvals for units under the Ministry.

5/ To issue decisions on budget allocations and final settlements, approve investment projects, designs, budgets, plans, and bidding results; final accounts of investment and construction works; and decisions on new purchases and asset transfers according to the Minister of Finance's authorization.

6/ To sign guidance, explanation, and specific business response documents on management areas within the Department's responsibility.

7/ To sign labor contracts and service agreements for the agency according to regulations.

Article 4: The Financial Management Department has a Director and several Deputy Directors.

The Director of the Financial Management Department is responsible for comprehensively managing the officials and civil servants of the Department in accordance with the regulations of the Ministry; organizing training and enhancing the competence of civil servants; being accountable to the Minister of Finance for all activities of the Department.

Deputy Directors are accountable to the Director for the tasks assigned to them.

The Financial Management Department has the following divisions:

1/ Division of Financial Planning

2/ Division of Investment and Construction Management

3/ Division of Accounting and Finance

4/ Division of Administration

5/ Division of Security

Specific duties of each division are stipulated by the Director of the Financial Management Department.

The Financial Management Department operates under a system combining specialized staff with divisional organization. For tasks carried out under the specialized staff system, the Director is responsible for organizing work and assigning tasks to each civil servant in accordance with their position standards, capabilities, and trained expertise to fulfill the assigned tasks.

The staffing of the Financial Management Department is determined by the Minister of Finance.

  Article 5:This Decision takes effect from the date of signature. Decree No. 842 TC/QĐ/TCCB dated September 4, 1996, issued by the Minister of Finance on the establishment of the Charter of Organization and Operation of the Financial Management Department, is hereby abolished.

The Director of the Financial Management Department, the Director of the Cadre and Civil Servant Organization Department, the Head of the Office of the Ministry of Finance, and the Heads of units and organizations under the Ministry are responsible for implementing this decision./.