Circular No. 194/2006/TT-BQP guiding the implementation of the Government's and Ministry of Finance's regulations on the Law on Thrift and Combating Wastefulness in the Military.

CIRCULAR

Guidelines for Implementing the Government's and Ministry of Finance's Provisions on the Implementation of the Law on Thrift and Combating Wastefulness in the Military

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To implement Decree No. 68/2006/NĐ-CP dated July 18, 2006 of the Government detailing and guiding the implementation of certain provisions of the Law on Thrift and Combating Wastefulness (hereinafter referred to as Decree No. 68/2006/NĐ-CP) and Circular No. 76/2006/TT-BTC dated August 22, 2006 of the Ministry of Finance guiding the implementation of Decree No. 68/2006/NĐ-CP (hereinafter referred to as Circular No. 76/2006/TT-BTC);

The Ministry of National Defense guides some specific contents for implementation in the military as follows.

I. ON STANDARDS, CRITERIA, AND REGIMES:

1. Standards, criteria, and regimes issued by competent state agencies serve as the basis for implementing, evaluating, inspecting, auditing, and supervising thrift and wastefulness prevention; including standards, criteria, and regimes stipulated in monetary terms, physical quantities, labor, and working hours (hereinafter collectively referred to as standards, criteria, and regimes).

2. Standards, criteria, and regimes must meet the following conditions:

a) Issued within the authority prescribed by law; consistent with standards, criteria, and regimes issued by other competent state agencies.

b) Based on scientific and technological progress, feasible, and ensuring requirements for thrift and wastefulness prevention.

c) Consistent with reality and the ability to ensure implementation through state budget funds and financial resources as prescribed by law.

d) Publicized to relevant agencies, units, and implementing entities as prescribed by law.

3. Standards, criteria, and regimes applicable in the military include:

a) Standards, criteria, and regimes issued by competent state agencies and uniformly applied nationwide; guided for implementation by competent state agencies and the Ministry of National Defense.

b) Standards, criteria, and regimes issued by the Ministry of National Defense in accordance with the law.

c) Standards, criteria, and regimes issued by functional agencies and specialized sectors under the Ministry of National Defense according to their management levels, applicable within the scope and fields of national defense activities, consistent with legal regulations.

d) Standards, criteria, and regimes issued by agencies, units, and military enterprises within their internal scope, consistent with legal regulations.

4. During the implementation of standards, criteria, and regimes, if they are found not to meet the conditions specified in items 2 and 3 above and Clause 2, Article 7 of Decree No. 68/2006/NĐ-CP, the implementing agencies, units, and entities shall have the responsibility to report to the competent superior authorities for review and direct the competent agencies to amend and supplement them appropriately.

The construction, amendment, and supplementation of standards, criteria, and regimes shall be carried out in accordance with Clause 3, Article 7 of Decree No. 68/2006/NĐ-CP.

II. ON THE CONSTRUCTION AND IMPLEMENTATION OF THRIFT AND WASTEFULNESS PREVENTION PROGRAMS:

1. The thrift and wastefulness prevention program of agencies and units serves as the basis for organizing thrift and wastefulness prevention within these agencies and units; it must be aligned with the Ministry of National Defense's thrift and wastefulness prevention program, meeting military and national defense requirements, and being consistent with assigned political tasks and resources within the scope and fields of management of the agencies and organizations.

The content of the thrift and wastefulness prevention program must identify key tasks and goals; measures to achieve the goals; criteria for assessing results achieved. Specifically:

- Key tasks and priorities must be linked to the tasks of each agency and unit;

- Specific goals and measures must meet the requirements set forth in points a and b of item 3, Part II of Circular No. 76/2006/TT-BTC;

- Criteria for assessing results achieved must be linked to the established goals, expressed in specific figures: amounts of money, materials, labor, working hours saved, etc.; while assessing quantity, quality performance according to assigned functions and tasks, effectiveness of management and control should also be evaluated.

2. The thrift and wastefulness prevention program of subordinate agencies and units must be reported upwards to the Ministry of National Defense for direction and organization of implementation, and sent to the Financial Department of the Ministry of National Defense before October 30 of the year preceding the planning period for consolidation and reporting into the overall program for approval by the Ministry of National Defense.

3. Reporting procedures are as follows:

- Quarterly, agencies and units send reports on their implementation situations to their immediate superiors up to the direct links under the Ministry of National Defense. The direct links under the Ministry of National Defense consolidate and send reports to the Financial Department of the Ministry of National Defense before the fifth day of the first month of each quarter, for consolidation and reporting to the Ministry of National Defense.

- Annually, agencies and units must conduct mid-term reviews and final summaries, reporting results to their immediate superior management agencies, which then consolidate and report to the direct links under the Ministry of National Defense. The direct links under the Ministry of National Defense consolidate and send reports to the Financial Department of the Ministry of National Defense before August 30 each year, for consolidation and reporting to the Ministry of National Defense.

4. Reports on the implementation of the thrift and wastefulness prevention program of agencies and units must fully cover the following contents:

a) The situation of implementing the measures for thrift and wastefulness prevention as outlined in the programs of the Government, the Ministry of National Defense, and the agencies and units themselves.

b) Results achieved in thrift and wastefulness prevention (figures in monetary terms, physical quantities, labor, working hours, etc.) across the areas listed in Section III of this Circular.

c) Evaluation of the situation of thrift and wastefulness prevention within the scope of management; positive changes in activities and contents, areas without changes; causes and corrective measures.

d) Difficulties, proposals, and recommendations.

III. SOME PROVISIONS ON THRIFT AND WASTEFULNESS PREVENTION IN THE MILITARY:

The implementation of thrift and the prevention of waste in the military shall be carried out in accordance with the relevant legal provisions on thrift and the prevention of waste, focusing on the following areas:

1. Management and use of state budget:

- Enhance the quality of budget preparation, execution, and settlement; implement financial transparency regulations and leadership regulations of Party committees at all levels for financial work. Organize the implementation of policies and management systems as prescribed by the State and the Ministry of National Defense;

- Strictly manage administrative operating expenses such as conference fees, seminar fees, training fees, reception fees, office equipment fees, command fees, etc.; allocate costs for certain items such as electricity, water, fuel, telephone charges, travel expenses, office supplies, etc.;

- Reduce budget allocations above the level by physical goods; fully decentralize to grassroots units;

- Strengthen the management and use of capital and assets of defense enterprises; strictly manage income sources of units in accordance with the State's and the Ministry of National Defense's regulations.

2. Management, exploitation, and use of equipment, means, materials, and assets:

- Encourage units and individuals with innovative ideas to extend the life and reuse equipment, materials, and assets; actively research and improve technology; take measures to monitor the transfer of technology and useful solutions to contribute to saving materials, fuel, energy, labor, and working time. Promote the movement of maintaining good condition, durable use, safety, and thriftiness in agencies and units;

- Manage and use transportation means, working equipment, materials, and assets in accordance with the State's and the Ministry of National Defense's regulations; set appropriate fuel consumption standards for different types of equipment vehicles;

- Strictly manage procurement prices, orders, and production for defense goods and products. Strictly comply with legal provisions on bidding, procurement, and supply of goods and services. In purchasing materials, equipment, and means, only consider those that meet requirements at reasonable prices sufficient to fulfill tasks; do not purchase types of materials, equipment, and means that do not match capabilities and standards as prescribed by the State and the Ministry of National Defense;

- Strictly manage and exploit stored materials for use; implement inventory exchanges according to regulations to avoid material deterioration causing waste; conduct regular inspections to identify unsuitable materials and equipment for disposal, reducing storage, repair, and warehouse costs;

3. Management and use of land, workplaces, barracks, and investment projects:

- Manage and use defense land, workplaces, and barracks in accordance with legal regulations; ensure planning, purpose, thrift, efficiency, and prevent waste;

- Strictly manage investment projects in accordance with State and Ministry of National Defense regulations, preventing waste and loss. Implement focused investments, avoiding dispersion, and enhancing investment effectiveness;

4. Thrift in work, production, consumption, and daily life:

- Fully practice thrift in organizing the receipt of titles, medals, traditional days; do not combine conferences, seminars, training sessions to organize receptions, banquets, tours; comply with established standards, regulations, and related provisions of the State and the Ministry of National Defense;

- Agencies and units must not use state funds or assets to give gifts to organizations or individuals in violation of regulations. Gift-giving and receiving must be recorded in accounting books and made transparent within agencies and units;

- Maintain regular attendance registration systems; recruit and use labor in units and enterprises in accordance with legal regulations;

- Military officers, soldiers, and defense workers must fully practice thrift and prevent waste in their work, production, consumption, and daily life;

5. Management and use of commissions:

- When using the state budget or self-managed financial resources to purchase, repair, lease equipment, transportation means, working equipment, other assets, and service payments, if receiving commissions (in cash or in kind), they must declare and promptly submit them to their agencies or units and manage and use them in accordance with State and Ministry of National Defense regulations. Commissions received in kind that the agency or unit does not need to use must be publicly auctioned to collect money and managed and used like regular operational funds of the agency or unit;

- Agencies, units, and individuals must disclose declarations, collection, management, and use of these commissions. Disclosure of commissions is part of asset disclosure (in periodic reports on asset management and use) and financial disclosure (in periodic financial reports) of agencies and units;

IV. INSPECTION AND AUDIT OF THRIFT AND WASTE PREVENTION:

1. Inspection and audit of thrift and waste prevention are part of the inspection and audit activities under the authority and management functions of agencies and organizations;

Agencies and units must regularly conduct self-inspection and develop plans to inspect thrift and waste prevention within their units and subordinate units. Audit agencies must include audits of thrift and waste prevention in their annual audit plans. In defense auditing and specialized auditing, inspection and audit of thrift and waste prevention must be included;

2. Principles of inspection and audit:

a) Inspection and audit of thrift and waste prevention are conducted based on legal provisions and standards, norms, and systems issued by competent authorities;

b) Inspection and audit activities of thrift and waste prevention must comply with the provisions of Decree No. 68/2006/NĐ-CP; they must be carried out according to regular and special programs; they must be linked to inspection and audit activities in each field to ensure objectivity and honesty.

c) The inspection and audit of thrift and anti-waste practices shall not affect the normal operations of agencies and units.

3. Contents of inspection and audit:

- Inspect the implementation of management regulations by competent state agencies related to thrift and anti-waste practices such as: management and use of defense land, office premises, barracks, camps, means of transportation, work equipment, telephones, electricity, water, fuel; management and use of labor, working hours,...

- Inspect the management and use of state budget, money, state assets, natural resources in accordance with the Law on Thrift and Anti-Waste. Inspect the implementation of targets, plans, measures for thrift and anti-waste in the thrift and anti-waste program.

- Audit the establishment, supplementation, amendment of norms, standards, systems, issuance of regulatory legal documents, management documents based on the principle of thrift and anti-waste. Audit the implementation of norms, standards, systems issued by competent state agencies in managing the state budget, money, state assets; managing and using defense land, natural resources, labor, working hours,... of agencies and units. Audit the implementation of the thrift and anti-waste program by agencies and units in the military.

4. Handling of inspection and audit results:

- Units and individuals violating the provisions of the Law on Thrift and Anti-Waste discovered through inspection and audit must be strictly dealt with according to the law and military discipline. Units and individuals causing losses due to violations must compensate and be dealt with according to the law. Commanders of units where violations occur must bear disciplinary responsibility as prescribed by law.

- Results of handling violations must be publicly announced in accordance with the Law on Thrift and Anti-Waste.

- Units and individuals with initiatives and achievements in thrift and anti-waste shall be rewarded in accordance with state regulations and the Ministry of National Defense.

V. IMPLEMENTATION:

- Commanders of agencies and units are responsible for organizing and implementing this Circular.

- This Circular takes effect 15 days from the date of publication in the Official Gazette.

During implementation, any difficulties or feedback should be reported to the Ministry of National Defense for timely revision and supplementation to ensure appropriateness./.