Circular No. 172/2009/TT-BTC Amends 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 self-management and self-responsibility rights regarding task execution, organizational structure, staffing, and finance.

CIRCULAR

Amending amending certain points of Circular No. 81/2006/TT-BTC dated September 6, 2006 of B||| Tthe Ministry of Finance guiding the control expenditure regime for public service units implementing autonomy and self-responsibility regarding task execution, organizational structure, staffing, and finance

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Pursuant to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating autonomy and self-responsibility regarding task execution, organizational structure, staffing, and finance for public service units;

To adapt to current circumstances, the Ministry of Finance amends and supplements certain points of Circular No. 81/2006/TT-BTC dated September 6, 2006 of the Ministry of Finance guiding the control expenditure regime for public service units implementing autonomy and self-responsibility regarding task execution, organizational structure, staffing, and finance as follows:

Article 1. Amend bullet point 2 and 3 of Section 2.5.2, Point 2.5, Clause 2, Part II of Circular No. 81/2006/TT-BTC as follows:

- Within the year, based on the quarterly determined surplus revenue over expenditures; the unit shall prepare a budget withdrawal form (for payment) to pay additional income to staff members in the unit on a quarterly basis and submit it to the State Treasury. The State Treasury shall make payments according to the amount proposed by the unit's head within the allocated budget but not exceeding 60% of the quarterly determined surplus revenue over expenditures of the unit and record the actual expenditure under account 6400 (sub-account 6404 for revenue surplus compared to salary grade and position).

- At the end of the fiscal year, before January 31 of the following year, public service units implementing the autonomous and self-financial responsibility system shall determine the surplus revenue over expenditures and the additional income fund of the previous year according to their internal expenditure regulations and submit them to the State Treasury where transactions are conducted to request payment of additional income for employees. Based on the unit's proposal, the State Treasury will process the payment of additional income for the unit without exceeding the additional income limit specified for each type of public service unit in Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government and Circular No. 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government.

After the unit's settlement has been approved by the competent authority:

- In cases where the surplus revenue over expenditures set aside for paying additional income to employees exceeds the amount self-determined by the unit, based on the internal expenditure regulations and the unit's proposal, the State Treasury will continue to make payments for additional income to the unit's employees and record it in the next fiscal year's budget.

- In cases where the surplus revenue over expenditures set aside for paying additional income to employees is less than the amount self-determined by the unit, the excess amount paid for additional income beyond the approved settlement will be covered by the Income Stabilization Reserve Fund (if available); if there is still a shortfall after using the Income Stabilization Reserve Fund, it will be deducted from the surplus revenue over expenditures set aside for paying 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 wage fund.

Article 2. Amend bullet point 2, Point 5, Section II of Circular No. 81/2006/TT-BTC as follows:

- For the establishment of funds by public service units implementing the self-management regime under Decree No. 43/2006/NĐ-CP: Quarterly, based on the financial results achieved in the quarter, the unit shall determine the amount of excess revenue over expenditure in the quarter to be deposited with the State Treasury at the transaction location to request the establishment of funds according to regulations (for the fourth quarter, this can be implemented in January of the following year to align with the settlement of state budgets at all levels). Based on the budget withdrawal notice of the unit, the State Treasury will transfer funds from the budget account to the unit's fund deposit account, but not exceeding a maximum of 60% of the remaining excess revenue over expenditure in the quarter after additional income has been paid to staff and officials as stipulated in Point 1 of this Circular. The State Treasury records actual expenditures under item 7950 (sub-item 7951 for establishing a reserve fund for stable income, sub-item 7952 for welfare funds, sub-item 7953 for award funds, and sub-item 7954 for development activity funds). 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 internal expenditure regulations of the unit and is responsible for their decisions. The establishment of funds by public service units for the fourth quarter shall be carried out in January of the following year.

- When the unit's settlement is approved (audited) by the competent authority, if the amount of excess revenue over expenditure allocated for establishing funds is higher than the amount determined by the unit itself, based on the internal expenditure regulations and the unit's proposal, the State Treasury will continue to establish funds for the unit; if the amount of excess revenue over expenditure allocated for establishing funds is lower than the amount determined by the unit itself, the excess amount already established compared to the approved settlement must be offset using corresponding funds, and if there is still a shortfall after using corresponding funds to offset, it shall be deducted from the unit's excess revenue over expenditure in 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 expenditures.

Article 3. This Circular takes effect 45 days from the date of signature, replacing Circular No. 153/2007/TT-BTC dated December 17, 2007, issued by the Ministry of Finance, amending certain points of 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 implementation, organizational structure, staffing, and finance. 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 implementation, organizational structure, staffing, and finance remain effective.

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./.