This Circular amends certain points in Circular No. 81/2006/TT-BTC related to the expenditure control regime for public service units with financial autonomy, specifically concerning the payment of additional income and the establishment of stability income reserve funds.
适用范围
Public service units implementing autonomy and self-responsibility regarding finance.
要点
- Public service units may pay additional income to officials and civil servants based on the quarterly revenue-expenditure difference not exceeding 60% of such difference (Point a, b Clause 2 Section II).
- At the end of the fiscal year, the unit shall determine the excess revenue over expenditure for the purpose of paying additional income and submit a payment request to the State Treasury (Point c, d Clause 2 Section II).
- If the excess revenue over expenditure according to the final accounts is lower than that determined by the unit itself, the unit must use the stability income reserve fund to make up the shortfall (Point d Clause 2 Section II).
- After January 31 of the following year, the unit shall determine the excess revenue over expenditure for the year and submit a request to establish reserves to the State Treasury (Point a, b Point 5 Section II).
- Upon approval of the final accounts, if the excess revenue over expenditure allocated for establishing reserves is higher than that determined by the unit itself, the State Treasury shall continue to establish reserves for the unit (Point c Point 5 Section II).
🌐 本文件的社会影响
- Enhance the financial autonomy of public service units.
- It can create motivation for officials and civil servants to increase their income through efficient operations.
- Create difficulties in management and expenditure control for competent authorities.
- Increase individual responsibility of unit heads in the use of reserves.
❓ 常见问题
What percentage of the quarterly revenue-expenditure difference can public service units base the payment of additional income on?
Not exceeding 60% of the difference (Point a, b Clause 2 Section II).
When must public service units use the stability income reserve fund to cover shortfalls?
If the excess revenue over expenditure according to the final accounts is lower than that determined by the unit itself (Point d Clause 2 Section II).
By what date must public service units determine the excess revenue over expenditure for the year?
After January 31 of the following year (Point a Point 5 Section II).
Upon approval of the final accounts, if the excess revenue over expenditure allocated for establishing reserves is higher than that determined by the unit itself, what will the State Treasury do?
Continue to establish reserves for the unit (Point c Point 5 Section II).
When does this Circular take effect?
Fifteen days from the date of publication in the Official Gazette.
全文
CIRCULAR
Amending certain points of Circular No. 81/2006/TT-BTC dated September 6, 2006 of the Ministry of Finance guiding the expenditure control regime for public service units implementing autonomy and self-responsibility for the performance of tasks, organizational structure, staffing, and finance.
On the basis of Government Decree No. 43/2006/NĐ-CP dated April 25, 2006 stipulating the autonomy and self-responsibility for the performance of tasks, organizational structure, staffing, and finance for public service units.
To be consistent with current circumstances, the Ministry of Finance amends and supplements certain points of Circular No. 81/2006/TT-BTC dated September 6, 2006 guiding the expenditure control regime for public service units implementing autonomy and self-responsibility for the performance of tasks, organizational structure, staffing, and finance as follows:
1. Amend bullet point 2 and 3 of Section 2.5.2, Point 2.5, Clause 2, Section II of Circular No. 81/2006/TT-BTC as follows:
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- Within the year, based on the quarterly determined surplus revenue over expenditures; the unit shall prepare a budget withdrawal form to pay additional income to staff members according to the quarter and submit it to the State Treasury. The State Treasury will make payments according to the head of the unit's proposal within the allocated budget and not exceeding 60% of the surplus revenue over expenditures determined by the unit each quarter.
- At the end of the fiscal year, before January 31 of the following year, public service units implementing the autonomous and self-responsible financial system shall determine the surplus revenue over expenditures and the funding for additional income of the previous year according to their internal expenditure regulations and submit them to the State Treasury at the transaction location to request payment of additional income for employees. Based on the unit's proposal, the State Treasury will process the payment for additional income for the unit without exceeding the prescribed limit.
After the settlement of the unit has been approved by the competent authority:
- In cases where the surplus revenue over expenditures according to the approved settlement is higher than the amount self-determined by the unit, based on the internal expenditure regulations and the unit's proposal, the State Treasury will make payments for additional income for the unit.
- In cases where the surplus revenue over expenditures according to the approved settlement is lower than the amount self-determined by the unit, the excess amount paid for additional income compared to the approved settlement must be covered by the stable income reserve fund (if available). If the stable income reserve fund is insufficient to cover the deficit, it will be deducted from the surplus revenue over expenditures reserved for additional income in the following year; if there is no surplus revenue over expenditures in the following year, it will be deducted from the unit's salary fund. Based on the decision of the competent authority and the unit's proposal, the State Treasury will process the reduction of state budget spending.
2. Amend bullet point 2 of Point 5, Section II of Circular No. 81/2006/TT-BTC as follows:
- After January 31 of the following year, based on the financial results of the year, the unit shall determine the surplus revenue over expenditures of the year and submit it to the State Treasury at the transaction location to request the establishment of funds as prescribed. The State Treasury will record actual expenditures under account 134 (sub-account 16 for the stable income reserve fund, sub-account 17 for welfare fund contributions, sub-account 18 for award fund contributions, sub-account 19 for development activity fund contributions) and transfer funds from the budget account to the deposit accounts of the funds according to the unit's proposals. The State Treasury does not monitor the use of funds by the unit. The head of the unit decides on the use of funds according to the unit's internal expenditure regulations and is responsible for his decisions. When the unit's settlement is approved (audited) by the competent authority, if the surplus revenue over expenditures reserved for establishing funds is higher than the amount self-determined by the unit, based on the internal expenditure regulations and the unit's proposal, the State Treasury will continue to establish funds for the unit; if the surplus revenue over expenditures reserved for establishing funds is lower than the amount self-determined by the unit, the excess amount established compared to the approved settlement must be covered by the corresponding funds, and if the deficit remains after using the corresponding funds, it will be deducted from the surplus revenue over expenditures of the following year. Based on the decision of the competent authority and the unit's proposal, the State Treasury will process the reduction of state budget spending.
3. This Circular takes effect 15 days after its publication in the Official Gazette. Other provisions of Circular No. 81/2006/TT-BTC dated September 6, 2006 of the Ministry of Finance guiding the expenditure control regime for public service units implementing autonomy and self-responsibility for the performance of tasks, organizational structure, staffing, and finance remain in effect.
2. Amend bullet point 2, Point 5, Subsection II of Circular No. 81/2006/TT-BTC as follows:
- After January 31 of the following year, based on the financial results for the year, the unit shall determine the amount of surplus revenue over expenditure for the year to be deposited with the State Treasury at the place of transaction to request the establishment of funds in accordance with regulations. The State Treasury shall record actual expenditures under account 134 (sub-account 16 for the income stability reserve fund, sub-account 17 for the welfare fund contribution, sub-account 18 for the award fund contribution, sub-account 19 for the activity development fund contribution) and transfer funds from the budget account to the respective fund accounts according to the units' requests. The State Treasury does not oversee the use of the funds by the unit. The head of the unit decides on the use of the funds in accordance with the internal expenditure regulations of the unit and is responsible for their decisions. When the unit's final accounts are approved (audited) by the competent authority, if the surplus revenue over expenditure allocated for establishing funds exceeds the amount determined by the unit, based on the internal expenditure regulations and the unit's request, the State Treasury shall continue to establish the funds for the unit; if the surplus revenue over expenditure allocated for establishing funds is less than the amount determined by the unit, the excess amount already established compared to the approved final accounts must be offset by using the corresponding funds, and if there is still a shortfall after using the corresponding funds to offset, it shall be deducted from the surplus revenue over expenditure of the unit in the following year. Based on the decision of the competent authority and the unit's request, the State Treasury shall process the reduction of state budget expenditures.
3. This Circular takes effect fifteen days after its publication in the Official Gazette. Other provisions in Circular No. 81/2006/TT-BTC dated September 6, 2006, issued by the Ministry of Finance, guiding the control expenditure regime for public service units implementing self-management and self-responsibility for task execution, organizational structure, staffing, and finance, remain in effect.
In the course of implementation, if there are difficulties, units are requested to report to the Ministry of Finance for study, amendment, and supplementation to make them appropriate./.
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