Circular No. 180/2016/TT-BTC stipulates the financial mechanism to ensure regular operations and investment in physical infrastructure for the Vietnam Universal Service Fund, the Program Management Board for Universal Telecommunication Services, and expenses for managing the Universal Telecommunication Program.

CIRCULAR

Regulations on financial mechanisms to ensure regular operations and investment costs for physical infrastructure of the Vietnam Universal Service Fund, Management Board of the Universal Service Program, and expenses for managing the Universal Service Program

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Chapter Program to provide universal telecommunications services and expenses for managing the Universal Telecommunications Service Program

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Decree No. Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding implementation; State Budget Law;

Decree No. Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

Pursuant to Decision No. Decision No. 11/2014/QĐ-TTg dated January 27, 2014 of the Prime Minister on the organization and operation of the Vietnam Universal Service Fund;

Implementing Decision No. Decision No. 1168/QĐ-TTg dated July 24, 2015 of the Prime Minister approving the Program to provide universal telecommunications services until 2020 (hereinafter referred to as the Program);

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Ministry of Finance stipulates financial mechanisms to ensure regular operations and investment costs for physical infrastructure of the Vietnam Universal Service Fund, Management Board of the Program to provide universal telecommunications services, and expenses for managing the Universal Telecommunications Service Program.

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular stipulates financial mechanisms to ensure regular operations and investment costs for physical infrastructure of the Vietnam Universal Service Fund, Management Board of the Program to provide universal telecommunications services, and expenses for managing the Universal Telecommunications Service Program.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Vietnam Universal Service Fund (hereinafter referred to as the Fund);

b) Management Board of the Program to provide universal telecommunications services (hereinafter referred to as the Management Board);

c) Units and organizations related to implementing the Universal Telecommunications Service Program.

Article 2. Sources of Funds

1. From the source of 5% of total revenue that telecommunications enterprises are obligated to contribute to the Fund according to Clause 3, Article 8 of Decision No. 11/2014/QĐ-TTg dated January 27, 2014 of the Prime Minister on the organization and operation of the Vietnam Universal Service Fund.

2. Financial support and aid from organizations and individuals both within and outside the country.

3. Other lawful sources of income (if any).

Article 4. Contents of Expenditure

1. Expenses to ensure the operation of the Fund:

a) Regular expenses:

- Payment of salaries, wages, and allowances for officials, civil servants, employees, and workers based on state-prescribed rank and position; contributions to social insurance, health insurance, trade union fees, unemployment insurance, subsidies, and other individual payments under current state regulations;

- Purchase of office supplies, raw materials such as stationery, office equipment, and other expenses such as printing, purchasing professional literature, printing forms, certificates, certification papers, and other publications;

- Training, upgrading, and training sessions according to job title standards prescribed for civil servants and workers of the Fund;

- Conference, seminar, and survey expenses domestically and internationally on professional and vocational topics; international cooperation expenses, outgoing and incoming delegations;

- External service fees: electricity, water, fuel, security, environmental sanitation, communication, and other outsourced services (if any);

- Professional and vocational activity expenses of the Fund;

- Purchase of equipment and facilities for work, regular maintenance of assets and equipment;

- Inspection and supervision expenses for the use of funds supported by the Fund;

- Other expenses serving regular activities of the Fund.

b) Irregular expenses:

- Consulting audit expenses for tasks and projects under the Program;

- Expenses for entrusting budget control through the State Treasury;

- Major repair expenses for assets, purchase of transportation means (if any);

- Renting of physical facilities, technical equipment, renting of offices and other equipment (if any);

- Expenses for non-regular tasks assigned by competent authorities;

2. Expenses to ensure the operation of the Management Board:

a) Regular expenses:

- Payment of salaries, wages, and allowances for officials, civil servants, employees, and workers based on state-prescribed rank and position; contributions to social insurance, health insurance, trade union fees, unemployment insurance, subsidies, and other individual payments under current state regulations;

- Purchase of office supplies, raw materials such as stationery, office equipment, and other expenses such as printing, purchasing professional literature, printing forms, certificates, certification papers, and other publications;

- External service fees: electricity, water, fuel, security, environmental sanitation, communication, and other outsourced services (if any);

- External service rental expenses for management and implementation of the Program such as: hiring experts domestically and internationally, consulting, searching, translating, providing information, evaluating, and appraising content related to Program management;

- Verification and confirmation expenses for beneficiary lists;

- Evaluation and consulting expenses for selecting contractors and reviewing tender documents; supervisory consulting;

- Implementation expenses for permanent tasks, representing steering committees, commissions assigned;

- Training, upgrading, and training sessions according to job title standards prescribed for civil servants and workers of the Management Board;

- Conference, seminar, and survey expenses domestically and internationally on professional and vocational topics; international cooperation expenses, outgoing and incoming delegations of the Management Board;

- Inspection, acceptance, and handover expenses for projects under the Program;

- Purchase of equipment and facilities for work, regular maintenance of assets and equipment of the Management Board;

- Coordination with agencies and units in the Ministry of Information and Communications to direct, inspect, supervise, and implement Program management activities;

- Other expenses serving regular activities of the Management Board.

b) Irregular expenses:

- Renting of physical facilities, technical equipment, renting of offices and other equipment (if any);

- Training, upgrading, and training sessions for participants in the Program (outside civil servants and workers of the Management Board);

- Organization expenses for conferences, seminars, and surveys domestically and internationally for participants in the Program (outside civil servants and workers of the Management Board);

- Major repair expenses for assets, purchase of transportation means (if any);

- Expenses for non-regular tasks assigned by competent authorities;

- Expenses for establishing norms, unit prices; systems of technical standards and specifications related to Program management and implementation;

- Expenses for building the Program database, assessing the quality of Program systems and equipment.

3. Expenses for Program management activities:

a) Expenses for promoting and disseminating the Program to provide universal telecommunications services until 2020;

b) Expenditure to support the regular operation of the hotline for providing information on digital television transmission;

c) Expenditure to support funding for investigating methods of collecting, viewing, and promoting the Digital Television Transmission Project until 2020;

d) Expenditure to implement other tasks directly related to the management of the Program assigned by the Minister of Information and Communications;

Based on the tasks assigned by the Minister of Information and Communications, in accordance with the current financial expenditure regulations and the allocated budget, the leading units shall organize and implement the expenditures appropriately;

4. The remaining funds after being used for the above purposes shall be utilized for tasks under the Public Service Telecommunications Services Program;

Article 4. Standards, norms, and expenditure regulations

1. Salary and wage levels: The Fund and the Program Management Board pay salaries and wages according to rank, grade, position, and allowances as prescribed. When the State adjusts salary policies, the Fund and the Program Management Board shall ensure additional salary increases from the unit's revenue.

2. For standards, norms, and expenditure levels already established by competent authorities, the Director of the Fund and the Director of the Program Management Board may decide on higher or lower expenditure levels than those set by the State authorities and stipulated in the internal expenditure regulations of the unit.

3. Units must comply with the State’s regulations on expenditure levels, standards, and norms for car usage; housing standards and norms; standards and norms for office telephones at home and mobile phones; foreign travel expense allowances; foreign reception and international conference allowances in Vietnam.

4. For special expenditure items (if any), the Director of the Fund and the Director of the Program Management Board shall base their decisions on specific circumstances and financial resources, applying existing standards and expenditure norms to establish appropriate special standards and expenditure levels, to be approved and issued by the Minister of Information and Communications.

Article 5. Distribution of Financial Results for the Year

1. Determining surplus income over expenditure:

Annually, after fully covering all expenses required to complete assigned tasks and allocating sufficient funds for uncompleted tasks to be carried over to the next year as specified in point a, Clause 1 and point a, Clause 2 of Article 3 of this Circular, the surplus income exceeding expenditure is determined as the surplus income of the Fund and the Program Management Board.

2. Utilizing surplus income exceeding expenditure:

a) Allocate a minimum of 25% to establish a Development Fund for Operational Activities;

b) Establish a Supplementary Income Fund up to a maximum of three times the basic salary scale and allowances prescribed by the State;

The salary fund for calculating increased income includes:

- Basic salary scale and allowances prescribed by the State: Calculated based on the salary coefficient, position allowance coefficient, and allowances (excluding night shift and overtime pay) of employees within the unit (both permanent and contractual employees for one year or more) and the basic salary level prescribed by the Government.

- Increased salary due to promotion based on years of service or early promotion (if applicable).

c) Establish a Reward and Welfare Fund up to a maximum of three months' average salary and wages of the unit;

d) Any remaining surplus income exceeding expenditure after establishing the aforementioned funds shall be added to the Development Fund for Operational Activities.

3. Using the Funds:

a) Development Fund for Operational Activities: To invest in physical infrastructure, purchase equipment and work tools to ensure the operations of the Fund and the Program Management Board; apply scientific and technological advancements; train and enhance professional skills for employees within the unit and other necessary expenditures (if any);

b) Supplementary Income Fund: To supplement income for employees during the year and to reserve for supplementary income in case of reduced income sources;

The principle of fair and reasonable supplementation of income for each staff member, civil servant, officer, and employee, linked to performance and results, must be reflected in the unit's internal expenditure regulations.

c) Reward Fund: To provide periodic and extraordinary rewards to groups and individuals within and outside the unit (outside the reward system prescribed by the Law on Encouragement and Commendation) based on work effectiveness and contributions to the unit's activities. The reward amount is decided by the Director of the Fund and the Director of the Program Management Board according to the unit's internal expenditure regulations;

d) Welfare Fund: To cover collective welfare activities for employees within the unit; provide emergency assistance to employees, including those retiring or losing capacity; additional payments for employees implementing personnel reduction plans.

4. Specific allocation levels of the funds and their usage are decided by the Director of the Fund and the Director of the Program Management Board, detailed in the internal expenditure regulations and publicly disclosed within the unit.

Article 6. Opening transaction accounts

The Fund and the Program Management Board shall open accounts at the State Treasury and commercial banks to reflect revenue and expenditure items, specifically as follows:

1. Open an account at the State Treasury to reflect revenues and expenditures for ensuring the regular operations of the Fund and the Program Management Board; entrust the payment of telecommunications public welfare projects under the Program.

2. Open an account at a commercial bank for:

a) Collecting contributions from telecommunications enterprises into the Fund in accordance with regulations;

b) Expenditures for certain special purposes, including: Refunds of amounts collected from telecommunications enterprises (if applicable).

3. After collecting contributions from telecommunications enterprises into the Fund's account at the commercial bank, within ten working days, the Fund is responsible for transferring funds into the deposit account opened at the State Treasury.

Article 7. Preparing and allocating budgets

The preparation and implementation of the budget of the Fund and the Program Management Board shall be carried out in accordance with the provisions of the State Budget Law, Accounting Law, and guiding documents. This Circular guides certain aspects of budget preparation and implementation as follows:

1. Preparing the budget: Annually, based on assigned tasks, current financial regulations, and the provisions of this Circular; the Fund, the Program Management Board, and related agencies and units prepare detailed budgets for regular operational expenses, investment in physical assets, and program management activities, and submit them to the Ministry of Information and Communications.

The Ministry of Information and Communications reviews and determines the expenditure budget; based on the expenditure budget, it allocates corresponding revenues to each unit, ensuring that the total allocated revenues do not exceed five percent of the total revenues that telecommunications enterprises are required to contribute to the Fund according to the plan for the year.

The revenue and expenditure budgets of the Fund, the Board, and related units are submitted to the Ministry of Information and Communications for consolidation into the ministry’s revenue and expenditure budget and forwarded to the Ministry of Finance as prescribed.

2. Allocating the budget:

a) The Minister of Information and Communications decides on the annual revenue and expenditure budget allocation for the Fund, the Program Management Board, and related units (program management expenses), and sends it to the Ministry of Finance and the State Treasury;

b) The Ministry of Finance conducts a review of the revenue and expenditure budget for the Fund, the Program Management Board, and related units. If the allocation and budget allocation by the Ministry of Information and Communications does not comply with policy and regulation requirements, it requests the Ministry of Information and Communications to adjust it within ten working days from the date of receipt of the allocation report;

c) Based on the decision of the Minister of Information and Communications regarding the allocation of the revenue and expenditure budget for related units to implement assigned tasks, the Fund is responsible for transferring funds from the Fund's account to the deposit account of the Program Management Board and related units at the State Treasury to organize implementation.

3. Adjusting the revenue and expenditure budget during the year:

a) During the year, if actual revenue falls short of the forecast, the Fund and the Program Management Board proactively adjust the expenditure tasks accordingly;

b) For tasks arising during the year, the Fund and the Program Management Board proactively use the allocated budget to implement them. In cases where the emerging task is significant and cannot be accommodated within the allocated budget, the Fund and the Program Management Board report to the Ministry of Information and Communications for consideration and decision to supplement the budget within the scope of the funding sources specified in Article 2 of this Circular; if there are no remaining funds, they may advance the next year's budget, which will be deducted from the next year's expenditure budget. Decisions to supplement the budget or advance the next year's budget are sent by the Ministry of Information and Communications to the Ministry of Finance and the State Treasury for coordination in implementation.

Article 8. Financial reports, audit, and financial transparency

1. Preparation of financial reports:

After the end of the fiscal year, the Fund shall be responsible for reconciling the actual contributions made by telecommunications enterprises to determine the actual amount allocated and utilized according to regulations and prepare financial reports in accordance with current provisions.

The Program Management Board and units receiving funds from the Fund, in addition to settling accounts according to regulations, shall prepare separate settlement reports on funds received from the Fund, submit these reports to the Fund for consolidation into the report on the utilization of the Universal Service Fund, which will then be reported to the Ministry of Information and Communications.

2. Audit and approval of financial reports:

The Ministry of Information and Communications shall be responsible for organizing the review and notifying the approval of settlements to the Fund and the Program Management Board.

3. Public disclosure of financial reports:

Based on the annual financial reports approved by the Ministry of Information and Communications, the Fund and the Program Management Board shall publicly announce them at the staff and employee meetings of the Fund and the Program Management Board.

Article 9. Implementation Organization

1. This Circular takes effect from December 16, 2016, and applies from the 2016 fiscal year.

2. The Ministry of Information and Communications shall be responsible for guiding and implementing the financial management mechanism of the Fund and the Program Management Board as stipulated in Decision No. 11/2014/QĐ-TTg dated January 27, 2014 of the Prime Minister; Decision No. 1168/QĐ-TTg dated July 24, 2015 of the Prime Minister, and the guidance provided in this Circular.

3. In the course of implementation, if there are difficulties, please reflect them to the Ministry of Finance for research, consideration, and resolution./.