Decision No. 152/2002/QÐ-BTC promulgates the Financial Management Regulation for piloting the allocation of personnel quotas and operating funds to the State Treasury.

MINISTRY OF FINANCE ********	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ********
Number: 152/2002/QĐ-BTC	Hanoi, December 13, 2002

 

Pursuant to …;

OF THE MINISTER OF FINANCE NUMBER 152/2002/QĐ-BTC DATE DECEMBER 13, 2002 ON THE ISSUANCE OF REGULATIONS ON FINANCIAL MANAGEMENT FOR THE TRIAL IMPLEMENTATION OF STAFFING AND OPERATING EXPENSES ALLOTMENT FOR STATE TREASURY

THE MINISTER OF FINANCE

BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to Decision No. 127/2002/QĐ-TTg dated September 30, 2002 of the Prime Minister on the implementation of the trial staffing and operating expenses allotment for State Treasury;
Pursuant to Circular No. 111/2002/TT-BTC dated December 12, 2002 of the Ministry of Finance guiding the implementation of Decision No. 127/2002/QĐ-TTg dated September 30, 2002 of the Prime Minister on the implementation of the trial staffing and operating expenses allotment for State Treasury;
At the proposal of the Director of the Financial Management Department, the General Director of State Treasury;

Pursuant to …;

Article 1.

Issued with this Decision are the Regulations on financial management for the trial implementation of staffing and operating expenses allotment for State Treasury.

Article 2.

This Decision takes effect from January 1, 2002.

Article 3.

The General Director of State Treasury, the Director of the Financial Management Department, the Director of the Organization and Training Department, the Head of the Office of the Ministry of Finance, and the heads of units concerned shall be responsible for implementing this Decision.

 

Vu Van Ninh (Signed)

 

REGULATIONS

FINANCIAL MANAGEMENT FOR THE TRIAL IMPLEMENTATION OF STAFFING AND OPERATING EXPENSES ALLOTMENT FOR STATE TREASURY
(Issued together with Decision No. 152/2002/QĐ-BTC dated December 13, 2002 of the Minister of Finance)

A. GENERAL PROVISIONS

Article 1.

The implementation of the staffing and operating expenses allotment for State Treasury must ensure the purposes and requirements stipulated in Point 2 Part A of Circular No.

111/2002/TT-BTC dated December 12, 2002 of the Ministry of Finance.

Article 2.

Principles of management in the implementation of the trial staffing and operating expenses allotment:

1. Ensuring concentration and unity throughout the industry in directing and managing activities, labor management, and the management and use of operating expenses.

2. Clearly defining responsibilities and authorities, enhancing the initiative of unit leaders, while linking material responsibility to units, groups, and individuals.

3. Ensuring economy and efficiency. Implementing transparency and democracy in accordance with the Law.

4. Based on the allotted amount assigned, State Treasury may proactively allocate funds to cover the assigned expenditure items, ensuring that the average income of employees does not fall below the level before the implementation of the allotment.

Article 3.

The General Director of State Treasury, based on the characteristics, nature of operations, management capacity of each unit, and the total number of staff and operating expenses allocated by the Ministry of Finance, decides specifically on the objects, scope, contents, and methods of allotment to State Treasury at provincial level (hereinafter referred to collectively as State Treasury at provincial level).

B. SPECIFIC PROVISIONS

Chapter 1:

STAFFING ALLOTMENT

Article 4.

The number of staff allotted to State Treasury is implemented according to the Decision of the Minister of Finance.

Article 5.

Within the allotted number of staff, State Treasury may proactively recruit, manage, and utilize civil servants, streamline staff according to the Civil Servant Law, current guiding documents of the State, and the Ministry of Finance.

Article 6.

The number of staff allotted to State Treasury may be reviewed and adjusted in the following cases:

- Establishing additional or merging State Treasury units according to the decision of the competent authority.

- State Treasury is supplemented with functions and tasks according to the decision of the Government or the Prime Minister.

- When there is a need to adjust staffing, the General Director of State Treasury has the responsibility to report to the Minister of Finance for consideration and resolution within their authority or to request the Prime Minister to adjust the allotted staffing appropriately.

Article 7.

During the trial period of staffing allotment, in addition to the number of staff allocated by the Ministry of Finance, based on functions, tasks, job requirements, and financial resources, State Treasury has the right to enter into labor contracts and implement regulations for employees in accordance with the law.

Chapter 2:

ALLOTMENT OF OPERATING EXPENSES AND ACTIVITIES

I. CONTENTS OF EXPENSES, ALLOTMENT LEVELS, AND SOURCES OF ALLOTTED FUNDS

Article 8.

Allocated operating expenses are used for the following purposes:

1. Expenses for personnel: Salary; wages; allowances; bonuses; collective welfare; contributions (including: Social insurance, health insurance, trade union fees); other payments to individuals.

2. Expenses for administrative machinery: Payment for public services; office supplies; information, propaganda, communication; conferences; travel expenses; rental costs; maintenance and repair costs for assets; other expenses.

3. Professional expenses: Specialized materials and goods; safety equipment for treasuries, inspection and counting devices; seals; uniforms, protective gear.

- Professional training.

- Expenses for inventory, transfer, and security of money, valuable securities, and precious assets.

- Other professional expenses.

4. Expenses for incoming and outgoing transactions.

5. Major repairs and purchases of fixed assets and equipment serving professional activities.

6. Expenses for the application and development of information technology according to the program and plan of State Treasury and support for related IT projects of the Ministry of Finance.

7. Training and professional development expenses for civil servants according to the plan of State Treasury and joint training and development expenses for State Treasury staff according to the overall plan of the Ministry of Finance.

Article 9.

The total level of allotted operating expenses corresponding to the aforementioned expenditure items under Article 8 is 500 billion VND/year, including:

- Regular expenses: 380 billion VND/year.

- Major repairs, purchase of fixed assets, application of information technology, and training expenses: 120 billion VND/year.

Article 10.

Sources of operating expenses allotted to State Treasury include:

1. State budget allocation: 210 billion VND/year.

2. Legal revenue supplements (as specified in Point 1.2, 1.3, 1.4 Section 1 Part II of Circular No. 111/2002/TT-BTC dated December 12, 2002 of the Ministry of Finance): 290 billion VND/year.

Article 11.

State Treasury is responsible for allocating allotted funds to subordinate units based on the following criteria:

- The number of staff participating in the trial allotted to KBNN and the number of contractual workers approved by the competent authority.

- Standards, norms, and regulations on the use of operating expenses according to current national and Ministry of Finance regulations, and internal consumption standards issued by the General Director of KBNN.

- The actual situation of budget fund usage from 1999 to 2001 by the unit (allocated budget estimate, approved final accounts, unapproved funds carried over to the next year).

- The quantity and quality of current assets of the units.

- The nature and characteristics of the units: Scale of operation (number of budgeted units, transaction accounts, revenue and expenditure turnover in the area), geographical features of each unit...

II. METHODS OF USING BUDGET FUNDS:

Article 12.

The State Treasury may proactively establish standards, norms, and internal expenditure regulations suitable for its special activities and permitted financial resources, based on applying state-prescribed norms and regulations. Depending on the specific tasks, the General Director of the State Treasury may decide on higher or lower expenditure levels than those prescribed by the state.

The Central State Treasury guides provincial State Treasuries in applying expenditure norms appropriate to actual conditions, ensuring economy and effectiveness, and improving operational quality.

Article 13.

Allocation and utilization of budget funds from increased revenue and cost savings:

1. Budget funds from increased revenue and cost savings throughout the system shall be allocated and utilized for the following purposes:

- Allocate at least 40% to establish a Development Fund for industry activities to cover expenditures including:

+ Enhancing material infrastructure, including: constructing warehouses, transaction sites, office premises, upgrading equipment and work tools to improve service quality for customers, improve working conditions for civil servants, expand and enhance the industry's operational capacity.

+ Developing information technology for the industry.

+ Training to improve management skills of civil servants.

+ Cooperation expenses with units and individuals within and outside the industry to fulfill professional tasks, consolidate and develop the industry.

+ Supporting activities for organizational bodies within the agency.

+ Compensating losses of money and property in cases of force majeure such as natural disasters, fires, risks during transportation...

- Allocate 40% for: Adjusting the minimum salary level for civil servants in the KBNN sector, but not exceeding 2.5 times the national minimum wage prescribed by the state.

- Allocate 15% for: Establishing a Reward Fund and Welfare Fund to cover competition and reward activities, welfare expenses ensuring the spiritual and material life of civil servants; the maximum contribution to these two funds does not exceed three months' salary.

- Allocate 5% for:

+ Establishing a Contingency Fund to ensure income stability for civil servants in the sector due to objective reasons reducing income, supporting civil servants in particularly difficult situations.

+ Providing additional allowances beyond general policies for those voluntarily retiring during labor restructuring.

After establishing the Reward and Welfare Funds and adjusting the minimum salary level up to a maximum of 2.5 times, the remaining amount shall be added to the Development Fund for industry activities.

2. The cost-saving funds at provincial State Treasuries shall be specifically guided by the Central State Treasury regarding distribution mechanisms and usage.

Article 14.

Adjusting the allocation level:

- In cases where there is a change in salary policy, standard system, quota, increase or decrease in tasks, merger or establishment of new units according to the decision of the competent authority, and other changes that cause the total allocation level specified in Article 9 above not to meet the expenditure needs of the allocated content, the Minister of Finance shall adjust it appropriately based on the legal financial resources of the State Treasury.

In cases where, after mobilizing the surplus of the reserve fund and part of other funds (if any) of the State Treasury, the minimum expenditure level to maintain operations is still not guaranteed, the General Director of the State Treasury shall report to the Minister of Finance to request the Prime Minister to adjust the allocation level and supplement the necessary funding for the State Treasury to fulfill its tasks.

Article 15.

Management and use of assets: The State Treasury has the responsibility to implement procurement, equipping, managing, and using public assets economically and efficiently in accordance with current regulations of the State and the Ministry of Finance.

III. ESTABLISHING, ALLOCATING BUDGET PROJECTIONS, ISSUING FUNDS, ACCOUNTING AND SETTLING THE BUDGET

Article 16.

Establishing budget projections:

- For expenditures within the content of the allocated operating budget, the State Treasury only needs to establish a budget projection for the first year when implementing the allocation and when there is an adjustment to the allocation level as stipulated in Article 14 of this regulation.

- The Central State Treasury specifies in detail the procedures for establishing and consolidating annual budget projections for subordinate units to ensure quality and the time frame prescribed by the State.

Article 17.

Allocating budget projections:

- Annually, the Ministry of Finance allocates and assigns budget projections to the Central State Treasury according to the allocation level and adjusted allocation level (if any). Budget projections for allocated expenditure contents are allocated into item 134 "Other Expenditures" of the Government Budget Schedule.

- The Central State Treasury allocates and assigns budget projections to provincial State Treasuries while reporting to the Ministry of Finance and the State Treasury for management, issuance, and control of expenditures.

- The Central State Treasury retains a portion of the total allocated budget to make supplementary adjustments to units when necessary.

Article 18.

Issuing funds, accounting, and settling the budget:

1. Issuing funds:

- For allocated funds provided by the Government Budget: The Ministry of Finance issues funds to the State Treasury under item 134 "Other Expenditures" of the Government Budget Schedule.

- Funds supplemented from revenue sources: The State Treasury proactively issues funds to subordinate units according to the approved allocation expenditure content and budget.

2. Accounting and settling the budget:

- The State Treasury is responsible for recording, accounting, and settling the allocated budget in accordance with the provisions of the Law on State Budget, administrative and public service accounting systems, and current regulations applicable to units implementing budget allocations.

- Untransferred revenues, allocated budgets, and unused balances of various funds at the end of the year are transferred to the next year for management and use in accordance with their intended purposes.

Article 19.

The State Treasury is responsible for organizing financial transparency in accordance with the law.

IV. OTHER PROVISIONS

Article 20.

The Central State Treasury is responsible for reporting to the Ministry of Finance:

- Guidelines for implementing the allocation of personnel quotas and operating budgets of the Central State Treasury for subordinate State Treasuries.

- Every six months, the State Treasury compiles and reports on the implementation of the allocation program throughout the system, results of increased revenue, reduced expenditure, lessons learned, and measures for implementation in the subsequent period.

- The State Treasury is responsible for reporting data as required and on an urgent basis by the Ministry of Finance.

Article 21.

Inspecting and auditing internal implementation of the allocation:

1. The Financial Administration Department, the Cadres and Civil Servants Organization and Training Department have the responsibility to cooperate with the Central State Treasury to develop and report to the Ministry of Finance a program for inspecting and auditing the pilot implementation of personnel quota and operating budget allocation at subordinate units of the State Treasury system.

2. The Central State Treasury takes the initiative to inspect the implementation of the allocation program at subordinate units, promptly identifies any difficulties, errors, and gradually strengthens, improves, and enhances the effectiveness of the allocation program.

Article 22.

Rewards and disciplinary actions:

- For units and individuals who have achieved success in implementing the allocation program, the heads of State Treasury units decide on rewards according to the classification of the Minister of Finance and the General Director of the State Treasury.

- Any violations will be subject to administrative disciplinary action or legal proceedings depending on the severity.

Chapter 3:

UNALLOCATED EXPENSES ITEMS

Article 23.

Contents of unallocated expenses items include:

- Concentrated construction investment costs in accordance with current regulations on investment management and construction.

- Modernization of information technology in accordance with the government's program.

- Costs for implementing national-level scientific research projects and programs.

- Costs for training and retraining civil servants according to the state plan.

- Expenses for streamlining staff according to the state-prescribed system.

- Non-recurring business expenses (issuance of treasury bills, bonds, and bills, other non-recurring business expenses).

- Other expenses as prescribed by law.

Article 24.

Financial management of unallocated expense items shall be carried out in accordance with current state regulations.

Chapter 4:

RESPONSIBILITIES OF UNITS IN IMPLEMENTING THE PILOT ALLOCATION PROGRAM

Article 25.

Responsibilities of units under and directly affiliated with the Ministry in implementing the pilot allocation program for personnel quotas and operating expenses of the State Treasury:

- The Central State Treasury is responsible for organizing and directing the implementation of the allocation program for units in the system in accordance with Decision No. 127/2002/QĐ-TTg dated September 30, 2002 of the Prime Minister and Circular No. 111/2002/TT-BTC dated December 12, 2002 of the Minister of Finance and this Regulation.

- The Financial Administration Department is responsible for coordinating with the Central State Treasury and relevant Departments and Bureaus to direct, guide, inspect, and resolve or report to the Minister of Finance for prompt resolution of any difficulties during the implementation of the allocation program; it serves as the focal point to assist the Minister of Finance in compiling and evaluating the results of the allocation program.

- The Department of Cadre Organization and Training shall take the lead and coordinate with the Department of Financial Administration and Management, the Central State Treasury to direct, guide, inspect, and resolve or report to the Minister of Finance for resolution of any issues related to staffing, labor, and training in a timely manner.

- Relevant Departments and Divisions shall, based on their assigned functions and tasks, cooperate to provide guidance and create favorable conditions for the State Treasury to effectively implement the contracting work as decided by the Government and the Ministry of Finance.

C. IMPLEMENTATION

Article 26.

The General Director of the State Treasury, the Directors of Provincial and Municipal State Treasuries are responsible for the comprehensive implementation of the contracting work throughout the sector and within each unit.

Article 27.

The Heads of the Department of Financial Administration and Management, the Department of Cadre Organization and Training, and the Heads of relevant units shall strictly cooperate based on their assigned functions and tasks and the provisions of this Regulation to ensure the successful implementation of the pilot contracting of staffing and operating funds of the State Treasury.

Article 28.

The Heads of the Department of Financial Administration and Management and the Department of Cadre Organization and Training shall cooperate with the General Director of the State Treasury to resolve or submit unresolved issues from previous years to the Minister of Finance for consideration and resolution.

In case of any difficulties during the implementation process, the Heads of units shall report to the Minister of Finance for review and resolution.