Decision No. 17/2020/QD-TTg On the application of financial management mechanisms and special income for the Plant Protection Agency, Animal Health Agency, and Quality Management Agency of Forestry Products and Aquatic Products under the Ministry of Agriculture and Rural Development

Pursuant to …;

Regarding the application of financial management mechanisms and special income for the Plant Protection Agency, the Animal Health Agency, and the Quality Assurance Agency for Forestry, Agriculture, and Fisheries under the Ministry of Agriculture and Rural Development

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 for public service units;

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

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

The Prime Minister issues this Decision regarding the application of financial management mechanisms and special income for the Plant Protection Agency, the Animal Health Agency, and the Quality Assurance Agency for Forestry, Agriculture, and Fisheries under the Ministry of Agriculture and Rural Development.

Article 1. Scope of Regulation and Applicability

This Decision regulates the financial management mechanisms and special income applicable to the following Agencies: Plant Protection, Animal Health, and Quality Assurance for Forestry, Agriculture, 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) Regular expenses

The Plant Protection Agency, the Animal Health Agency, and the Quality Assurance Agency for Forestry, Agriculture, and Fisheries may independently use the financial resources specified in Clause 1 of this Article for regular operations, specifically as follows:

- Salary, wages, allowances, contributions based on 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;

- 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;

- Purchase of materials and raw materials related to the implementation of work, services, and fee collection;

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

For items with established expenditure norms as prescribed by competent state agencies: Based on financial capacity, the unit may decide on higher or lower expenditure levels than those set by the competent state agencies and stipulated in the internal expenditure regulations of the unit.

For items without established expenditure norms as prescribed by competent state agencies: Based on actual conditions, the unit may establish appropriate expenditure levels and stipulate them in the internal expenditure regulations of the unit.

b) Non-recurring task expenses: The unit shall expend according to the State Budget Law and current laws for each source of funding.

c) Annual settlement of revenues and expenditures must be conducted as prescribed. After settling revenues and expenditures in accordance with regulations, any unspent retained fee revenue for the year may be carried over to the next year for continued expenditure as prescribed.

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;

- Establishing the Supplementary Income Fund: The maximum contribution rate shall not exceed three times the base salary and grade allowance as 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 according to the internal expenditure regulations and must be publicly disclosed within the unit. Any remaining surplus after establishing the funds as prescribed shall be added to the Fund for Developing Service Activities.

b) Using Funds

- Fund for Developing Service Activities: To invest in building infrastructure, purchasing equipment and working tools; developing operational capabilities; applying scientific and technological progress; organizing overseas missions; training and improving professional skills for employees 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 tasks as prescribed by law; and other expenditures (if any);

- Supplementary Income Fund: To supplement income for employees during the year and reserve for supplementary income for employees in the following year. Supplemental income for employees in the unit shall be implemented according to the principle of linking quantity, quality, and effectiveness of work. The maximum additional income ratio shall not exceed three times the base salary and grade allowance as prescribed by the state;

- Reward Fund: To award periodic and extraordinary rewards to groups and individuals both within and outside the unit (outside the reward system prescribed by the Law on Competition and Commendation) based on work performance and contributions to the unit's activities. The reward level shall be decided by the head of the unit according to the internal expenditure regulations of the unit;

- Welfare Fund: To build and repair welfare facilities; fund collective welfare activities for employees in the unit; provide emergency assistance to employees facing difficulties; and additional payments to employees implementing staff reduction according to the internal expenditure regulations of the unit.

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 replaces Decision No. 16/2018/QĐ-TTg dated March 23, 2018 of the Prime Minister on the application of financial mechanisms for the Department of Plant Protection, the Department of Animal Health, and the Department of Quality Management of Forestry, Agricultural, and Aquatic Products under the Ministry of Agriculture and Rural Development.

Article 4. This Decision takes effect from July 15, 2020, and applies to the fiscal years 2019-2020.

Article 5.The Ministers: Agriculture and Rural Development, Finance, Planning and Investment, Home Affairs, and Heads of relevant agencies are responsible for implementing this Decision./