Joint Circular No. 163/2013/TTLT-BTC-BNV guiding criteria, conditions, and procedures for appointing, reappointing, assigning, relieving from duty, replacing, and granting job responsibility allowances for chief accountants and accounting supervisors in state accounting units.

JOINT CIRCULAR

Guidelines for standards, conditions, procedures for appointment, reappointment, assignment,

dismissal, replacement, and allocation of responsibility allowances for chief accountants,

those responsible for accounting in accounting units within the state accounting domain

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Based on the Accounting Law dated June 17, 2003;

Pursuant to Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law in the field of state accounting;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary regulations for civil servants, public officials, and members of the armed forces; Decree No. 76/2009/NĐ-CP dated September 15, 2009 of the Government amending and supplementing some articles of Decree No. 204/2004/NĐ-CP; Decree No. 14/2012/NĐ-CP dated March 7, 2012 amending Article 7 of Decree No. 204/2004/NĐ-CP; and Decree No. 17/2013/NĐ-CP dated February 19, 2013 amending and supplementing some articles of Decree No. 204/2004/NĐ-CP;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 61/2012/NĐ-CP dated August 10, 2012, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

The Minister of Finance and the Minister of Home Affairs issue this Joint Circular to guide standards, conditions, procedures for appointment, reappointment, assignment, dismissal, replacement, and allocation of responsibility allowances for chief accountants and those responsible for accounting in accounting units within the state accounting domain.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Joint Circular stipulates standards, conditions, procedures for appointment, reappointment, assignment, dismissal, replacement, and allocation of responsibility allowances for chief accountants and those responsible for accounting in accounting units within the state accounting domain.

Article 2. Applicability

The scope of application of this Joint Circular includes:

1. State agencies, public service organizations, organizations using state budget funds, including:

a) Agencies and organizations with the task of collecting and disbursing state budgets at all levels;

b) National Assembly Office;

"5. Special-purpose Internet access service is an Internet service that connects through the Internet gateway of the SPDN to serve applications for guidance, management, and operation of central Party and State agencies on the SPDN."

d) People's Courts at all levels;

đ) People's Procuracy at all levels;

e) State Audit Office;

g) Military units, including Military Courts and Military Procuracy;

h) Units managing national reserves, sectoral reserves, and other state financial funds (hereinafter referred to as state reserve units);

i) Ministries, ministerial-level agencies, government agencies, and units directly under People's Councils at all levels, including level II and III accounting units directly under People's Councils at all levels; People's Committees at all levels, including level II and III accounting units directly under People's Committees at all levels;

k) Political organizations, political-social organizations, occupational-political-social organizations, social organizations, social-occupational organizations using state budget funds;

l) Public service organizations funded partially or fully by the state budget;

m) Organizations managing state assets;

n) Project Management Boards with state budget funds;

o) Associations, Federations, General Assemblies, and other organizations partially funded by the state budget for their activities.

2. Service organizations and non-state-funded organizations, including:

a) Self-financing public service organizations;

b) Non-public service organizations;

c) Non-governmental organizations;

d) Self-financing associations, federations, general assemblies;

đ) Self-financing social organizations, social-occupational organizations;

e) Other organizations not using state budget funds.

3. Chief accountants and those responsible for accounting in agencies and units specified in Clause 1 and Clause 2 of this Article and related individuals and organizations.

Article 3. Explanation of Terms

In this Circular, the following terms shall be understood as follows:

1. Accounting units are agencies, units, and organizations specified in Clause 1 and Clause 2 of Article 2 of this Joint Circular that organize accounting work and prepare financial reports in accordance with the Accounting Law.

2. Individuals with specialized expertise in accounting are those who have graduated from secondary, college, university, or postgraduate programs in finance, accounting, or auditing at secondary, college, or university institutions or academies both domestically and internationally.

Chapter II

STANDARDS AND CONDITIONS FOR APPOINTING CHIEF ACCOUNTANTS AND ASSIGNING RESPONSIBLE ACCOUNTANTS

Article 4. Criteria for appointing chief accountants

1. Moral character

Must have professional moral qualities of honesty, integrity, and a sense of compliance and struggle to protect state economic, financial policies, and laws.

2. Professional qualifications

For central and provincial accounting units, individuals appointed as chief accountant must have a bachelor's degree or higher in accounting; other level accounting units must have a professional intermediate degree or higher in accounting.

3. Actual work experience in accounting

a) Individuals with a bachelor's degree or higher in accounting must have at least two years of actual work experience in accounting.

b) Individuals with an intermediate or college degree in accounting must have at least three years of actual work experience in accounting.

Article 5. Conditions for appointing chief accountants

1. Must meet the criteria stipulated in Article 4 of this Joint Circular.

2. Must hold a chief accountant training certificate as prescribed by current laws.

3. Not fall under the categories prohibited from working as an accountant as stipulated by the Accounting Law.

Article 6. Arrangement of Chief Accountants

1. Accounting units specified in Clause 1 and Clause 2 of Article 2 of this Joint Circular must arrange for a chief accountant.

2. For accounting units in defense and security sectors, the arrangement of chief accountants and accounting supervisors shall be regulated by the Ministry of National Defense and the Ministry of Public Security after reaching consensus with the Ministry of Finance and the Ministry of Home Affairs.

Article 7. Arrangement of Accounting Supervisors

1. Accounting units that do not have individuals meeting the criteria and conditions for appointing chief accountants must arrange for an accounting supervisor. For budget revenue and expenditure units, public institutions, and organizations using state budget funds (excluding village, town, and ward budget and finance accounting units), the accounting supervisor can be arranged for a maximum period of one fiscal year, after which a chief accountant must be appointed according to regulations. If the accounting supervisor still does not meet the criteria and conditions for appointment as a chief accountant after one fiscal year, another individual meeting the criteria and conditions must be found for appointment or a chief accountant must be hired according to the law.

2. Accounting units located in remote areas as defined by law may extend the term of accounting supervision but must obtain written agreement from the same-level financial authority.

3. Village, town, and ward budget and finance accounting units are not restricted regarding the term of accounting supervision.

Article 8. Criteria and Conditions for Arranging Accounting Supervisors

Individuals arranged as accounting supervisors must meet the professional moral standards and professional qualifications required for chief accountants as stipulated in Article 4, Clause 3 of this Joint Circular, but they do not yet meet the actual work experience requirements in accounting or do not hold the chief accountant training certificate as stipulated in Article 5, Clause 2 of this Joint Circular.

Article 9. Hiring of Chief Accountants

The hiring of chief accountants shall be carried out in accordance with the provisions of Article 49 of Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain articles of the Accounting Law applicable in the field of state accounting.

Chapter III

DOCUMENTS AND PROCEDURES FOR APPOINTING, REAPPOINTING, REMOVING, REPLACING CHIEF ACCOUNTANTS, RESPONSIBLE ACCOUNTANTS, HIRING AND TERMINATING CONTRACTS WITH PERSONS HIRED AS CHIEF ACCOUNTANTS, RESPONSIBLE ACCOUNTANTS

Article 10. Documents for appointing chief accountants, arranging responsible accountants

1. Documents for appointing chief accountants include:

a) Curriculum vitae (endorsed by the labor management unit or competent authority);

b) Certified copies of postgraduate, undergraduate, college, and specialized secondary certificates in finance, accounting, and auditing;

c) A letter proposing the appointment of a chief accountant signed by the legal representative of the unit and stamped by the unit (except for Point d Clause 1 Article 12 of this Joint Circular);

d) Certified copies of chief accountant training certificates;

đ) Confirmation from units regarding actual working time in accounting according to the model attached to this Joint Circular.

2. Documents for arranging responsible accountants include:

a) Curriculum vitae (endorsed by the labor management unit or competent authority);

b) Certified copies of postgraduate, undergraduate, college, and specialized secondary certificates in finance, accounting, and auditing;

c) A letter proposing the arrangement of a responsible accountant signed by the legal representative of the unit and stamped by the unit (for Point b Clause 4 Article 12 of this Joint Circular);

d) Certified copies of chief accountant training certificates (if available);

đ) Confirmation from units regarding actual working time in accounting (if available) according to the model attached to this Joint Circular.

Article 11. Documents for reappointing chief accountants

Documents for reappointing chief accountants include:

1. Curriculum vitae (with confirmation from the labor management unit or competent authority);

2. Self-assessment and evaluation of work results during the period holding the position of chief accountant;

3. Comments from the head of the unit;

4. Certified copies of additional diplomas and certificates (if available);

5. A letter proposing the reappointment of a chief accountant signed by the legal representative of the unit and stamped by the unit.

Article 12. Procedures and deadlines for appointing, reappointing chief accountants, and arranging responsible accountants

1. Procedures for appointing chief accountants

a) For accounting units under central budget revenue and expenditure activities, prepare the application for appointing a chief accountant and submit it to the Minister of Finance for appointment; accounting units under local budget revenue and expenditure activities (excluding budget and financial accounting units at commune, ward, town levels) are appointed by the level that appoints the Deputy Head of the unit;

b) For budget and financial accounting units at commune, ward, town levels, the application for appointing a chief accountant is submitted to the Chairman of the People's Committee of district, county, town for appointment after obtaining opinions from the Civil Service Department and the Finance Department of district, county, town;

c) For public service units established by state agencies that balance their own revenues and expenditures, organizations using state budget funds, state reserve units, other state financial funds organizing accounting systems according to budget levels (Level I accounting units, Level II accounting units, Level III accounting units), the appointment of chief accountants is as follows:

- For Level I accounting units under the Central Government, public service units established by state agencies that balance their own revenues and expenditures under the Central Government prepare the application for appointing a chief accountant and submit it to the Minister, Head of a ministry-level agency, or member of the Government for appointment;

- For Level I accounting units under localities prepare the application for appointing a chief accountant and submit it to the Chairman of the People's Committee of that locality for appointment;

- For Level II, III accounting units prepare the application for appointing a chief accountant and submit it to the authorized body for appointment by the level that appoints the Deputy Head of the unit.

d) For accounting units managed by People's Councils at all levels, the appointment of chief accountants is decided by the Chairman of the People's Councils at those levels.

đ) For other accounting units, the chief accountant is appointed by the Head of the accounting unit.

2. Procedures for reappointing chief accountants are implemented as stipulated in Clause 1 of this Article.

3. The term for reappointing chief accountants is five years.

4. Procedures for arranging responsible accountants

a) For accounting units specified in Clause 1, Clause 2 Article 7 of this Joint Circular, the arrangement of responsible accountants is decided by the legal representative of the unit.

b) For budget and financial accounting units at commune, ward, town levels, the application for arranging a responsible accountant is submitted to the Chairman of the People's Committee of district, county, town for appointment after obtaining opinions from the Civil Service Department and the Finance Department of district, county, town.

Article 13. Procedures for signing contracts to hire accounting managers

1. Units regulated under Clause 1, Article 49 of Decree No. 128/2004/ND-CP dated May 31, 2004 of the Government on detailed regulations and guidance on implementation of certain provisions of the Accounting Law in the field of state accounting may hire individuals practicing accounting or accounting service enterprises to serve as accounting managers. The individual or enterprise hired as an accounting manager must sign a written contract in accordance with the provisions of the law. Before signing the contract to hire an accounting manager, the hiring accounting unit must prepare a dossier to submit to the competent authority for approval as stipulated in Clause 1, Article 13 of this Circular; the contract to hire an accounting manager shall be implemented in accordance with current laws.

2. The costs of hiring an accounting manager shall be agreed upon in the contract to hire an accounting manager.

Article 14. Procedures for removing, replacing accounting managers, accounting supervisors, and terminating contracts with hired accounting managers

1. The level that appoints accounting managers and arranges accounting supervisors has the right to remove, replace accounting managers, and accounting supervisors. The procedures for removing and replacing accounting managers and accounting supervisors shall be carried out according to the procedures for appointing accounting managers and arranging accounting supervisors.

2. If the hired accounting manager violates the provisions of the contract, their employment contract as an accounting manager will be terminated. The procedure for terminating the contract to hire an accounting manager shall be carried out according to the procedure for signing a contract to hire an accounting manager.

Chapter IV

ADDITIONAL ALLOWANCE FOR ACCOUNTING MANAGER AND ACCOUNTING SUPERVISOR RESPONSIBILITY

Article 15. Additional allowance for accounting manager responsibility

1. Individuals appointed as accounting managers at units regulated under Clause 1, Article 2 and Point a, Clause 2, Article 2 (excluding units regulated under Clause 2 of this Article) of this Circular shall receive an additional allowance for responsibility work equal to 0.2 times the base salary.

2. Individuals appointed as accounting managers at communes, wards, towns shall receive an additional allowance for responsibility work equal to 0.1 times the base salary.

3. Individuals appointed as accounting managers at other units shall receive an additional allowance for responsibility work as an accounting manager based on the decision of the competent authority applying the additional allowance for responsibility work as an accounting manager stipulated in Clause 1 of this Article, suitable for the activities of their own unit.

Article 16. Additional allowance for accounting supervisor responsibility

1. Individuals arranged as accounting supervisors at units regulated under Clause 1, Article 2 and Point a, Clause 2, Article 2 of this Circular shall receive an additional allowance for responsibility work equal to 0.1 times the base salary.

2. Individuals arranged as accounting supervisors at other units shall receive an additional allowance for responsibility work as an accounting supervisor based on the decision of the competent authority applying the additional allowance for responsibility work as an accounting manager stipulated in Clause 1 of this Article, suitable for the activities of their own unit.

Chapter V

IMPLEMENTATION

Article 17. Responsibilities of units

1. Heads of accounting units have the responsibility to:

a) Arrange individuals who meet the standards and conditions to serve as accounting managers and accounting supervisors at the unit in accordance with Decree No. 128/2004/ND-CP dated May 31, 2004 of the Government on detailed regulations and guidance on implementation of certain provisions of the Accounting Law in the field of state accounting and the guidelines of this Circular;

b) Implement the provisions regarding the procedures for appointing, reappointing, arranging, removing, replacing, and ranking additional allowances for responsibility work for accounting managers and accounting supervisors as stipulated in this Circular;

c) Develop regulations for cooperation within the unit to ensure that accounting managers and accounting supervisors fulfill their responsibilities and rights as prescribed by the law on accounting.

2. Ministries, agencies equivalent to ministries, agencies under the Government, People's Committees of provinces and centrally governed cities have the responsibility to:

a) Based on actual circumstances, specify units to appoint accounting managers and arrange accounting supervisors in accordance with this Circular;

b) Direct and guide agencies, units, organizations to appoint, reappoint, arrange, remove, replace, and rank additional allowances for responsibility work for accounting managers and accounting supervisors in accordance with current regulations and the guidelines of this Circular.

3. The Ministry of Finance and the Ministry of Home Affairs have the responsibility to coordinate in organizing implementation, inspecting the appointment, reappointment, arrangement, removal, replacement, and ranking of additional allowances for responsibility work for accounting managers and accounting supervisors in agencies, units, and organizations under the field of state accounting nationwide in accordance with this Circular.

Article 18. Effective Date

This Circular takes effect from January 1, 2014. This Circular replaces Joint Circular No. 50/2005/TTLT-BTC-BNV dated June 15, 2005 of the Ministry of Finance and the Ministry of Home Affairs on guiding standards, conditions, procedures for appointing, dismissing, replacing, and ranking additional allowances for accounting managers and accounting supervisors in accounting units under the field of state accounting.

During the implementation process, if there are difficulties or obstacles, relevant ministries, sectors, localities, and units should promptly report to the Ministry of Finance to take the lead and coordinate with the Ministry of Home Affairs to examine and resolve them./.