Decision No. 16/2018/QĐ-TTg On the application of financial mechanisms for the Plant Protection Agency, the Animal Health Agency, and the Quality Assurance Agency for Forestry, Agriculture, and Aquatic Products under the Ministry of Agriculture and Rural Development

Pursuant to …;

Regarding the financial mechanism for the Plant Protection Agency, the Animal Health Agency

and the Quality Assurance Agency for Agricultural Products, Forestry Products and Fisheries under

dated November 17, 2020;

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Thrift and Combating Wastefulness dated November 26, 2013;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government stipulating the self-management mechanism of public service units;

Pursuant to Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government stipulating the self-management mechanism of public service units in the field of economic affairs and other public services;

At the proposal of the Minister of Agriculture and Rural Development;

The Prime Minister issues this Decision on the application of the financial mechanism for the Plant Protection Agency, the Animal Health Agency and the Quality Assurance Agency for Agricultural Products, Forestry Products and Fisheries under the Ministry of Agriculture and Rural Development.

Article 1. Scope of Regulation and Applicability

This Decision stipulates the financial mechanism applicable to the Agencies: Plant Protection, Animal Health, Quality Assurance for Agricultural Products, Forestry Products and Fisheries (including the Office of the Agency and subordinate units) under the Ministry of Agriculture and Rural Development (hereinafter referred to as the unit).

Article 2. Financial Mechanism

1. Sources of finance for the unit

a) Revenue from fees retained for expenditure as prescribed by laws on fees and charges;

b) Revenue from service activities;

c) State budget funds allocated for non-recurring tasks (if any);

d) Other lawful income sources as prescribed by law.

2. Use of financial resources

a) Recurrent Expenditure The Agencies:

Plant Protection, Animal Health, Quality Assurance for Agricultural Products, Forestry Products and Fisheries may independently utilize the financial resources prescribed in Clause 1 of this Article for recurrent expenditure, specifically as follows:

- Salary, wages, allowances, contributions according to salary; bonuses, collective welfare and other payments to individuals. When the State adjusts salaries, the unit shall ensure additional salary increases from its own revenue, without supplementary funding from the state budget;

- Professional and administrative expenses, management expenses;

- Expenses for implementing work, services, and fee collection such as office supplies, office materials, communication, electricity, water, rental, travel expenses according to current standards and norms;

- Repair costs for assets, machinery, and equipment directly serving the implementation of work, services, and fee collection;

- Procurement of materials and supplies related to the performance of tasks, services and fee collection;

- Other expenses related to the performance of work, services, and fee collection.

For items of expenditure that have established standards set by competent state agencies: Based on financial capacity, the unit may decide on higher or lower expenditure levels than those prescribed by the competent state agency and specified in the internal expenditure regulations of the unit.

For items of expenditure that do not have established standards set by competent state agencies: Based on actual circumstances, the unit shall establish appropriate expenditure levels and specify them in the internal expenditure regulations of the unit.

b) Non-Recurrent Expenditure: The unit shall comply with the provisions of the State Budget Law and current laws for each source of funds.

c) Annual settlement of income and expenditure must be conducted in accordance with regulations. After accurate settlement of income and expenditure, the remaining unspent fees shall be carried over to the next year for continued expenditure in accordance with prescribed regulations.

3. Distribution of financial results

After fully accounting for all expenses, paying taxes, and other payments to the state budget as prescribed, if there is a surplus of revenue over expenditure, the unit may use it in the following sequence:

a) Establishing Funds

- At least 25% to establish the Fund for Developing Service Activities;

- Establishment of Supplementary Income Fund: The maximum contribution rate shall not exceed three times the salary scale, grade, position and allowances prescribed by the State;

- Establishing the Reward and Welfare Fund: The maximum amount shall not exceed three months' average salary and wage of the unit;

- Establishing other funds as prescribed by law;

The use of these Funds shall be decided by the head of the unit in accordance with the internal expenditure regulations and must be publicly disclosed within the unit. Any surplus income remaining after establishing the required funds shall be added to the Development Fund for Public Services.

b) Using Funds

- Development Fund for Public Services: To invest in building physical infrastructure, purchasing equipment and work tools; developing operational capacity; applying scientific and technological progress; organizing outbound missions; training to improve professional skills for workers both domestically and internationally; contributing capital to joint ventures and partnerships with organizations and individuals both domestically and internationally to organize service activities consistent with assigned functions and responsibilities as stipulated by law and other expenditures (if any);

- Supplementary Income Fund: To supplement income for workers during the year and reserve for supplementary income for workers in the following year. Supplementing income for workers in the unit shall be based on linking it to the quantity, quality, and effectiveness of their work. The maximum additional income coefficient shall not exceed three times the salary scale, grade, position and allowances prescribed by the State;

- Award Fund: To provide regular and extraordinary awards to collectives and individuals both within and outside the unit (outside the award system prescribed by the Law on Competition and Awards) based on work efficiency and contributions to the unit's activities. The award level shall be determined by the head of the unit in accordance with the internal expenditure regulations of the unit;

- Welfare Fund: To construct and repair welfare facilities; fund collective welfare activities for workers in the unit; provide emergency assistance to workers facing difficulties; provide additional support to workers implementing staff reduction plans in accordance with the unit's internal expenditure regulations.

4. The Departments: Plant Protection, Animal Health, and Quality Management of Forestry, Agricultural, and Aquatic Products shall regulate their financial resources as prescribed in Clause 1 of this Article within the Department to ensure the completion of assigned tasks.

Article 3. This Decision takes effect from May 10, 2018, and applies to the fiscal years 2017-2018.

Article 4. Ministers: Agriculture and Rural Development, Finance, Planning and Investment, Home Affairs, Directors of the Agencies: Plant Protection, Animal Health and Quality Assurance for Agricultural Products, Forestry Products and Fisheries, and Heads of relevant agencies are responsible for implementing this Decision./.