Decision No. 152/2002/QD-BTC On the issuance of financial management regulations for piloting the allocation of personnel quotas and operating funds for State Treasury

Pursuant to …;

Regarding the issuance of financial management regulations for piloting the allocation of personnel quotas and operating funds for State Treasury

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 THE MINISTER OF FINANCE

Pursuant to Decision No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;

- Based on Decision No. 127/2002/QĐ-TTg dated September 30, 2002, of the Prime Minister on piloting the allocation of personnel quotas and operating funds for State Treasury;

- Based on 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 piloting the allocation of personnel quotas and operating funds for State Treasury;

At the proposal of the Director of the Financial Management Department, the General Director of the State Treasury;

Pursuant to …;

Article 1. This Decision hereby promulgates the financial management regulations for piloting the allocation of personnel quotas and operating funds for State Treasury.

Article 2. This Decision takes effect from January 1, 2002.

Article 3. The General Director of the State Treasury, the Director of the Financial Management Department, the Director of the Organization and Training Department, the Head of the Ministry of Finance's Office, and the heads of relevant units shall be responsible for implementing this Decision.

REGULATIONS

FINANCIAL MANAGEMENT FOR THE PILOTING OF ALLOCATION OF PERSONNEL QUOTAS AND OPERATING FUNDS FOR STATE TREASURY

(Issued together with Decision No. 152/2002/QĐ-BTC dated December 13, 2002, of the Minister of Finance)

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 A. GENERAL PROVISIONS

Article 1. The implementation of the allocation of personnel quotas and operating funds for State Treasury must ensure the objectives 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 pilot allocation of personnel quotas and operating funds:

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

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 provisions of the Law.

4. Based on the allocated quota, the 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 allocation.

Article 3. The General Director of the State Treasury, based on the characteristics, nature of operations, and management capacity of each unit, and the total number of personnel quotas and operating funds allocated by the Ministry of Finance, decides specifically on the objects, scope, contents, and methods of allocation to provincial State Treasuries (hereinafter referred to collectively as provincial State Treasuries).

B. SPECIFIC PROVISIONS

CHAPTER I: ALLOCATION OF PERSONNEL QUOTAS

Article 4. The personnel quotas allocated to the State Treasury shall be implemented according to the Decision of the Minister of Finance.

Article 5. Within the allocated personnel quotas, the State Treasury may proactively recruit, manage, and utilize civil servants, streamline personnel quotas in accordance with the Civil Servant Law, current guiding documents of the State, and the Ministry of Finance.

Article 6. The personnel quotas allocated to the 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.

- The State Treasury is granted additional functions and tasks according to the decision of the Government or the Prime Minister.

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

Article 7. During the period of piloting the allocation of personnel quotas, outside the personnel quotas allocated by the Ministry of Finance, based on functions, tasks, job requirements, and financial resources, the State Treasury has the right to enter into labor contracts and implement employee benefits in accordance with the law.

CHAPTER II: ALLOCATION OF OPERATING EXPENSES AND ACTIVITIES

I. CONTENTS OF EXPENSES, ALLOCATION LEVELS, AND SOURCES OF ALLOCATED FUNDS

Article 8. The allocated operating expenses shall be used for the following contents:

1. Personnel expenses: Salary; wages; allowances; bonuses; collective welfare; contributions (including: social insurance, health insurance, trade union fees); other payments to individuals.

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

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

- Training for specialized professional skills.

- Expenses for inventory rotation, transfers, and security of money, valuable certificates, and precious assets.

- Other professional business expenses.

4. Inflow and outflow expenses.

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

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

7. Training and upgrading of civil servants according to the plan of the State Treasury and joint training and upgrading of State Treasury staff according to the general plan of the Ministry of Finance.

Article 9. The total level of allocated operating expenses corresponding to the expenditure items specified in Article 8 is 500 billion VND/year, including:

- Regular expenses: 380 billion VND/year.

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

Article 10. Sources of allocated operating expenses for the State Treasury include:

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

2. Supplement from legal revenue sources (as stipulated 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. The State Treasury has the responsibility to allocate allocated funds to subordinate units based on the following grounds:

- The number of pilot personnel assigned to the State Treasury and the number of contractual laborers approved by the competent authority.

- Systems of standards, norms, and regulations on the use of operating expenses according to current state and Ministry of Finance regulations and internal expense standards issued by the General Director of the State Treasury.

- Actual usage of funds from 1999 to 2001 by the unit (budgeted amount granted, settled amount approved, unsettled funds carried over to the next year).

- Current quantity and quality of assets of the units.

- Characteristics and features of the units: Scale of operations (number of budget units, transaction accounts, receipts and payments volume in the area), geographical characteristics of each unit...

II. METHODS OF USING FUNDS:

Article 12. The State Treasury may proactively establish internal spending standards, norms, and systems suitable for its special activities and permitted financial resources, based on applying state regulations. Depending on the nature of the work, the General Director of the State Treasury may decide on higher or lower spending levels than those prescribed by the state.

The Central State Treasury guides provincial State Treasuries to apply appropriate expense norms in accordance with actual conditions, ensuring economy, efficiency, and improving operational quality.

Article 13. Distribution and use of funds from increased revenue and cost savings:

1. Funds from increased revenue and cost savings across the entire system shall be distributed and used for the following purposes:

- At least 40% to establish a Development Fund for industry activities to fund the following:

+ Increased investment in physical infrastructure, including: construction of warehouses, transaction sites, office premises, upgrading of equipment and working tools to improve service quality for customers, improve working conditions for civil servants, expand and enhance industry activity capacity.

+ Development of information technology within the industry.

+ Training to upgrade management skills of civil servants.

+ Cooperation with units and individuals inside and outside the industry to complete professional tasks, consolidate and develop the industry.

+ Support for organizational activities of the agency.

+ Compensation for losses of money and assets due to unforeseen events such as natural disasters, fires, risks during transportation...

- 40% to adjust the minimum salary level for civil servants in the State Treasury sector, but not exceeding 2.5 times the national minimum wage set by the state.

- 15% to establish a Reward Fund and Welfare Fund to fund competition, rewards, and welfare benefits ensuring the spiritual and material well-being of civil servants; the maximum contribution to these two funds should not exceed three months' salary.

- 5% to:

+ Establish a Stabilization Income Reserve Fund to ensure stable income for civil servants in the industry due to objective reasons reducing income, supporting civil servants in particularly difficult situations.

+ Additional subsidies beyond the general policy for those voluntarily retiring during the process of labor organization and restructuring.

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

2. The mechanism for distribution and use of cost-saving funds at provincial State Treasuries and the Central State Treasury will provide specific guidance.

Article 14. Article adjustment:

- 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 amount allocated under Article 9 above not to meet the expenditure needs of the assigned 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 spending 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 and supplement the budget to ensure that the State Treasury can 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 effectively 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 budgets 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 budgets to the Central State Treasury according to the allocation levels and adjusted allocation levels (if any). Budgets for allocation contents are allocated into item 134 "Other Expenditures" of the Government Budget Manual.

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

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

Article 18. Issuing funds, accounting, settling the budget:

1. Issuing funds:

- For allocated funds from the Government Budget: The Ministry of Finance issues funds to the State Treasury into item 134 "Other Expenditures" of the Government Budget Manual.

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

2. Accounting and settling the budget:

- The State Treasury is responsible for recording, accounting, and settling the allocated funds 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 funds, 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:

- Directives guiding the implementation of staffing and operating budget allocations of the Central State Treasury for subordinate State Treasuries.

- Every six months, the State Treasury compiles and reports on the implementation of the allocation work throughout the system, results of increased revenue, reduced expenditures, lessons learned, and measures to be implemented 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 internal auditing the implementation of allocations:

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 build and report to the Ministry of Finance a program for inspecting and auditing the implementation of the pilot staffing and operating budget allocation at subordinate units of the State Treasury system.

2. The Central State Treasury proactively inspects the implementation of allocation work at subordinate units, promptly identifies any difficulties, errors, gradually strengthens, improves, and enhances the effectiveness of the allocation work.

Article 22. Rewarding and disciplining:

- For units and individuals who have achievements in implementing the allocation work, the heads of State Treasury units decide on rewards according to the分级任务如下：

- For all violations, depending on the severity, administrative disciplinary action or legal proceedings will be taken.

CHAPTER IV. ITEMS NOT SUBJECT TO BUDGET ALLOCATION

Article 23. The contents of items not subject to budget allocation include:

- Capital investment expenditures for basic construction in accordance with current regulations on investment management and construction.

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

- Expenditures for implementing state-level, ministry-level scientific research topics, and national target programs.

- Training and capacity building expenses for civil servants according to the State’s plan.

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

- Non-recurring operational expenses (issuance of government bonds, treasury bills, non-recurring other operational expenses).

- Other expenses as prescribed by law.

Article 24. Financial management for items not allocated under the budget shall be carried out in accordance with current State regulations.

CHAPTER V. RESPONSIBILITIES OF UNITS IN THE IMPLEMENTATION OF PILOT BUDGETING
IN THE IMPLEMENTATION OF THE PILOT CLAUSE

Article 25. Responsibilities of units under and affiliated with the Ministry in the implementation of pilot budgeting for staffing and operational expenses of the State Treasury:

- The Central State Treasury has the responsibility to organize and direct the implementation of budgeting for units within its 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 Management Department takes the lead, in coordination with the Central State Treasury and relevant Departments and Services, to direct, guide, inspect, resolve or report to the Minister of Finance for prompt resolution of any difficulties arising during the implementation of budgeting; it serves as the focal point to assist the Minister of Finance in summarizing and evaluating the results of budgeting work.

- The Organization and Cadre Training Department takes the lead, in coordination with the Financial Management Department and the Central State Treasury, to direct, guide, inspect, resolve or report to the Minister of Finance for prompt resolution of any difficulties related to staffing, labor, and training.

- Relevant Departments and Services, based on their assigned functions and tasks, coordinate to provide guidance and create favorable conditions for the State Treasury to effectively implement budgeting work in accordance with the Government's and the Ministry of Finance's decisions.

C. IMPLEMENTATION

Article 26. The General Director of the State Treasury, the Directors of Provincial and Municipal State Treasuries bear full responsibility for the implementation of budgeting throughout the sector and in each unit.

Article 27. Heads of the Financial Management Department, Heads of the Organization and Cadre Training Department, and heads of relevant units, based on their assigned functions and tasks and the provisions of this Regulation, strictly cooperate to ensure the successful completion of the pilot budgeting for staffing and operational expenses of the State Treasury.

Article 28. Heads of the Financial Management Department and the Organization and Cadre Training Department coordinate with the General Director of the State Treasury to resolve or submit to the Minister of Finance for resolution any outstanding issues from previous years before the budgeting period.

In the course of implementation, if any difficulties arise, the heads of units shall report to the Minister of Finance for consideration and resolution.