Circular No. 16/2011/TT-BTP stipulates on the分级和授权实施行政机构和属于司法部的事业单位国家财政和资产管理任务。

CIRCULAR

Provisions on the分级和授权实施国家财政、资产管理工作

在司法部所属行政机关和事业单位中

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根据《国家预算法》（第01/2002/QH11号）；政府关于实施细则和指导执行《国家预算法》的第60/2003/NĐ-CP号决定；

根据《国家财产管理与使用法》（第09/2008/QH12号）； Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Assets;

Pursuant to Decree No. 93/2008/NĐ-CP dated August 22, 2008, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;

为了满足管理要求，司法部规定了在司法部所属行政机关和事业单位中分级和授权实施国家财政、资产管理工作的如下内容：

PART I

GENERAL PROVISIONS

Article 1. Scope and objects regulated

本通知规定了司法部部长关于在预算单位即司法部所属行政机关和事业单位中实施国家财政、资产管理任务的分级和授权事项。

特别是对于民事执行总署和民事执行机关，有关管理权限和执行预算、采购、回收、调拨、处置国有资产的规定按照司法部第03/2011/TT-BTP号通知关于对民事执行总署和民事执行机关进行财务、资产管理和基本建设投资分级管理的规定执行。未在第03/2011/TT-BTP号通知中规定的其他内容按本通知规定执行。

第二条 分级和授权原则

1. 确保司法部对属于其组织结构中的各机构和单位的财政和资产管理的一致性和全面性；

2. 明确职责、权限和责任，同时发挥被授权机构和单位领导人在财政和资产管理中的作用和主动性，确保有效完成司法部及其机构和单位的任务，符合行政改革和司法改革的要求；

3. 同时进行分级和授权管理，必须加强上级管理部门对被授权机构和单位负责人的监督工作，确保财政和资产管理的有效性、公开性和透明度。

Chapter II

财政管理和预算执行

及资产管理的内容

Section 1

财政管理和预算执行管理内容

第三条 财政管理和预算执行的管理权限

1. 部长授权

a) 承担相关领域预算审批职能的副部长批准由其负责的单位的预算；承担民事执行职能的副部长批准年度民事执行费用调节标准；

b) 司法部计划财务局负责人审核二级、三级预算单位的预算和决算（审核），汇总并提交部长审议批准。

2. 部长分级

二级预算单位负责人执行

a) 按照法律规定汇总本单位及下属预算单位的年度收入和支出预算，并提交司法部（计划财务局）；

b) 在司法部部长分配的预算范围内，向下属预算单位分配年度收入和支出预算，并在收到司法部部长分配预算决定后七个工作日内将本单位预算分配方案提交司法部（计划财务局）；

c) 根据司法部审查结果调整下属单位自主制度经费预算，确保不改变总体和按各个支出领域的详细分配；根据司法部审查结果调整非自主制度经费预算；

公立事业单位按照已经获得有权机关批准的自主财务管理方案执行；

d) 定期或不定期检查下属预算单位的预算执行情况，通报并批准下属预算单位的决算；汇总并报告下属预算单位的决算，按照法律规定和司法部的规定。

3. 司法部办公厅主任、有收入的事业单位负责人批准预算和决算收支，按照法律规定。

Section 2

资产管理内容

行政管理单位的资产管理

Article 4. Authority to decide on leasing assets for operational purposes

1. The Minister delegates authority

a) The Deputy Minister responsible for relevant fields decides on leasing assets with rental prices from forty million dong to eighty million dong/month (for one leased asset) of budgetary units;

b) The Director of the Department of Planning and Finance decides on leasing assets with rental prices from thirty million dong to less than forty million dong/month (for one leased asset) of budgetary units under the Ministry's management.

2. The Minister decentralizes authority

a) Heads of level II and level III budgetary units under the Ministry decide on leasing assets with rental prices below thirty million dong/month (for one leased asset) of their own unit and subordinate budgetary units according to standards, norms, and the budget allocated by the Ministry;

b) The Director of the Civil Enforcement General Department decides on leasing assets with rental prices from thirty million dong to less than forty million dong/month (for one leased asset) of budgetary units under its management;

c) The Director of the Civil Enforcement Department decides on leasing assets with rental prices below thirty million dong/month (for one leased asset) of their own unit and subordinate budgetary units according to standards, norms, and the budget allocated by the Ministry;

3. In cases where assets are leased for a period of less than one month, it shall be carried out in accordance with the authority stipulated in Clause 1 and Clause 2 of this Article.

4. Provisions regarding conditions, selection of suppliers, and determination of rental prices shall be implemented in accordance with current regulations.

Article 5. Authority to decide on purchasing state assets

1. The Minister delegates authority

a) The Deputy Minister responsible for relevant fields decides on purchasing assets (excluding office premises and other immovable property attached to land, and motor vehicles) with values from two hundred million dong to five hundred million dong/unit; The Deputy Minister responsible for civil enforcement fields decides on purchasing assets (excluding office premises and other immovable property attached to land, and motor vehicles) with values from three hundred million dong to five hundred million dong/unit;

b) The Director of the Department of Planning and Finance decides on purchasing assets (excluding office premises and other immovable property attached to land, and motor vehicles) with values from one hundred million dong to less than two hundred million dong/unit.

2. The Minister decentralizes authority

Heads of level II and level III budgetary units under the Ministry decide on purchasing assets (excluding office premises and other immovable property attached to land, and motor vehicles) with values below one hundred million dong/unit of their own unit and subordinate budgetary units according to the allocated budget.

3. Centralized procurement, procurement of assets according to approved projects, strategic projects with overall industry-wide relevance involving multiple units within the industry shall be carried out according to the plan approved by the Minister.

4. Provisions regarding procedures and processes for purchasing assets shall be implemented in accordance with current laws.

Article 6. Authority to recover state assets

1. 部长授权

a) The Deputy Minister responsible for relevant fields decides on recovering assets (excluding office premises and other immovable property attached to land, and motor vehicles) with original values from two hundred million dong to five hundred million dong/unit; The Deputy Minister responsible for civil enforcement fields decides on recovering assets (excluding office premises and other immovable property attached to land, and motor vehicles) with original values from three hundred million dong to five hundred million dong/unit;

b) The Director of the Department of Planning and Finance decides on recovering assets (excluding office premises and other immovable property attached to land, and motor vehicles) with original values below two hundred million dong/unit of budgetary units under the Ministry's management.

2. Provisions regarding conditions, procedures, and processes for recovering state assets shall be implemented in accordance with current laws.

Article 7. Authority to decide on the transfer of state assets

1. 部长授权

a) The Deputy Minister responsible for relevant fields decides on the transfer of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from two hundred million dong to five hundred million dong/unit between budgetary units under the Ministry's management; the Deputy Minister responsible for civil enforcement decides on the transfer of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from three hundred million dong to five hundred million dong/unit between units within the civil enforcement agency system;

b) The Director of the Department of Planning and Finance decides on the transfer of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value below two hundred million dong/unit between budgetary units under the Ministry's management (except for assets already delegated to the heads of secondary-level budgetary units as stipulated in Clause 2 of this Article).

2. The Minister decentralizes authority

The head of secondary-level budgetary units under the Ministry decides on the transfer of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value below one hundred million dong/unit between subordinate budgetary units.

3. The contents regarding conditions, procedures, and formalities for transferring state assets shall be implemented in accordance with current laws.

Article 8. Authority to decide on the liquidation of state assets

1. 部长授权

a) The Deputy Minister responsible for relevant fields decides on the liquidation of assets that are office premises and other assets attached to land, motor vehicles, and assets with original value from two hundred million dong to five hundred million dong/unit; the Deputy Minister responsible for civil enforcement decides on the liquidation of assets that are office premises and other assets attached to land, motor vehicles, and assets with original value from three hundred million dong to five hundred million dong/unit;

b) The Director of the Department of Planning and Finance decides on the liquidation of assets with original value from one hundred million dong to less than two hundred million dong/unit.

2. The Minister decentralizes authority

The heads of secondary and tertiary-level budgetary units under the Ministry decide on the liquidation of assets with original value below one hundred million dong/unit of their own unit and subordinate budgetary units, upon completion of liquidation, must report the results to the Ministry (Department of Planning and Finance).

3. The contents regarding procedures, documentation, formalities, and management and utilization of funds obtained from the liquidation of state assets shall be implemented in accordance with current laws.

Article 9. Authority to decide on the sale of state assets

1. 部长授权

a) The Deputy Minister responsible for relevant fields decides on the sale of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from two hundred million dong to five hundred million dong/unit; the Deputy Minister responsible for civil enforcement decides on the sale of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from three hundred million dong to five hundred million dong/unit;

b) The Director of the Department of Planning and Finance decides on the sale of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from one hundred million dong to less than two hundred million dong/unit of budgetary units under the Ministry's management.

2. The Minister decentralizes authority

a) The heads of secondary and tertiary-level budgetary units under the Ministry decide on the sale of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value below one hundred million dong/unit of their own unit and subordinate budgetary units;

b) The Director of the Civil Enforcement General Department decides on the sale of assets (excluding office premises and other assets attached to land, and motor vehicles) with original value from one hundred million dong to less than three hundred million dong, the Director of the Civil Enforcement Department decides on the sale of assets with original value below one hundred million dong/unit of their own unit and subordinate budgetary units under their management.

3. The contents regarding conditions, methods, procedures, and management and utilization of funds obtained from the sale of state assets shall be implemented in accordance with current laws.

Section 3

CONTENTS OF DELEGATION AND DEPUTIZATION FOR THE MANAGEMENT OF ASSETS FOR

PUBLIC ENTERPRISES

Article 10. Public service units funded entirely by the state budget and public service units partially self-funding their operational costs.

1. The content of the delegation and authorization regarding leasing, purchasing, transferring, recovering, liquidating, and selling state assets shall be implemented in accordance with the provisions set out in Section 2 of Chapter II of this Circular.

2. In addition to the tasks specified in Clause 1 above, for public service units that partially self-fund their operational costs, the Heads of Units may decide:

a) To purchase assets (excluding office premises and other assets attached to land, and motor vehicles) from the Development Fund for Service Activities in accordance with standards, norms, and regulations prescribed by law;

b) To lease assets from the Development Fund for Service Activities and from raised capital in accordance with standards, norms, and regulations prescribed by law;

c) To lease assets and use assets for production and business service purposes (excluding office premises and other assets attached to land, and motor vehicles) in accordance with the provisions of law.

Article 11. Public service units that self-fund their operational costs.

The Minister delegates authority to the Heads of Units

1. To decide on purchasing, selling assets (excluding office premises and other assets attached to land), and leasing assets from the Development Fund for Service Activities and raised capital in accordance with standards, norms, and regulations prescribed by law;

2. To decide on leasing assets, using assets for production and business service purposes, and liquidating assets in accordance with the provisions of law;

3. The authority to decide on recovery and transfer shall be carried out in accordance with the provisions set out in Section 2 of Chapter II of this Circular;

4. The contents stipulated regarding conditions, methods, procedures, formalities, files for leasing, renting, purchasing, selling, liquidating, recovering, and transferring assets shall be implemented in accordance with the provisions of law.

Chapter III

IMPLEMENTING PROVISIONS

Article 12. Implementation

1. Responsibilities of the Head of the Planning and Finance Department

a) To perform the task of assisting the Ministry in managing the state budget and state assets managed by the Ministry of Justice in accordance with the provisions of law and the delegation and authorization of the Minister;

b) To guide, urge, inspect, disclose, handle, or propose handling in accordance with the provisions of law and the delegation of the Ministry;

c) To periodically or urgently compile and report to the Minister on the implementation of delegated and authorized tasks;

2. Responsibilities of the Heads of budgetary units

a) To implement the task of managing and using the state budget and state assets in accordance with the provisions of this Circular and related laws;

b) To establish rules for managing and using the state budget and state assets at their agencies and units. These rules must clearly define the responsibilities of departments and individuals assigned to manage and use the state budget and state assets; to direct and organize the management and use of the state budget and state assets for their intended purposes, in accordance with regulations, standards, norms, thrift, and efficiency;

c) To fully, promptly, and accurately disclose the rules and the situation of managing and using the state budget and state assets at their agencies and units in accordance with the provisions; to accept supervision and inspection by the Ministry of Justice and competent authorities in accordance with the law;

d) To implement reporting systems for managing and using the state budget and state assets within their jurisdiction in accordance with the law and the requirements of the Ministry;

đ) To bear full responsibility for organizing the implementation of assigned tasks in accordance with the law, while also being personally responsible before the Minister of Justice of the Socialist Republic of Vietnam;

e) To periodically or urgently compile and report to the Minister on the implementation of delegated tasks.

Article 13. Effective Date

1. This Circular takes effect from November 15, 2011. Decree No. 16/QĐ-BTP dated January 12, 2009 of the Minister of Justice on delegating and authorizing the implementation of financial and asset management tasks in administrative agencies and public service units under the Ministry of Justice is hereby repealed.

2. During the implementation process, if there are difficulties or obstacles, units are requested to reflect these issues to the Ministry of Justice for consideration and guidance on implementation./.