Decision No. 23/2005/QD-BTC of the Ministry of Finance supplements and amends certain clauses and sub-items in the State Budget Classification System to adjust revenues and expenditures related to medical examination and treatment for children under six years old, seniority allowances exceeding the ceiling, concurrent position allowances, salaries of commune cadres, and allowances for part-time commune cadres. The Decision takes effect fifteen days from the date of publication in the Official Gazette.
要点
- Commune-level cadres, civil servants, and public officials → are accounted for allowances related to seniority allowances exceeding the ceiling and concurrent positions
- Full-time commune cadres → receive salaries from the state budget
- Part-time commune cadres → receive allowances from the state budget
- Children under six years old → are entitled to medical examination and treatment according to the provisions of the Law on Protection, Care, and Education of Children
- The Ministry of Finance → is responsible for guiding and implementing this Decision
🌐 本文件的社会影响
- Positive: Adjusts revenues and expenditures in accordance with new legal regulations, ensuring benefits for commune-level cadres, civil servants, and public officials.
- Negative: May increase financial burdens on the state budget due to the supplementation and amendment of the State Budget Classification System.
❓ 常见问题
When does this Decision take effect?
The Decision takes effect fifteen days from the date of publication in the Official Gazette.
How are seniority allowances exceeding the ceiling for commune-level cadres and civil servants calculated?
Commune-level cadres and civil servants are accounted for expenses related to seniority allowances exceeding the ceiling according to Sub-item 09 of the State Budget Classification System.
How are the salaries of full-time commune cadres and civil servants calculated?
Salaries of full-time commune cadres and civil servants are accounted for according to Sub-item 01 of the State Budget Classification System.
What are the allowances for part-time commune cadres?
Allowances for part-time commune cadres are accounted for according to Sub-item 10 of the State Budget Classification System, equivalent to allowances for part-time commune cadres.
How are children under six years old entitled to medical examination and treatment?
Children under six years old are entitled to medical examination and treatment according to the Law on Protection, Care, and Education of Children, with related revenues and expenditures being accounted for according to Clause 60 of the State Budget Classification System.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the supplementation and amendment of the State Budget Classification System
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance.
Pursuant to Decree No. 121/2003/NĐ-CP dated October 21, 2003 of the Government on the system of allowances and policies for cadres and civil servants at communes, wards, and towns; Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces; and Decree No. 36/2005/NĐ-CP dated March 17, 2005 of the Government detailing the implementation of certain provisions of the Law on the Protection, Care, and Education of Children.
Considering the proposal of the Director of the State Budget Department,
DECISION:
Article 1. Issuing the supplementation and amendment of some clauses and sub-items of the State Budget Classification System issued together with Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 on the issuance of the State Budget Classification System and Decision No. 156/2002/QĐ-BTC dated December 20, 2002 on the supplementation and amendment of the State Budget Classification System of the Ministry of Finance; Circulars guiding, supplementing, and amending the State Budget Classification System No. 156/1998/TT-BTC dated December 12, 1998, No. 60/1999/TT-BTC dated June 1, 1999, No. 67/2000/TT-BTC dated July 13, 2000, and No. 67/2001/TT-BTC dated August 22, 2001 of the Ministry of Finance as follows:
a) Supplement Clause 60 under Type 15 (Health and Social Activities) - Activities related to health check-ups and treatment for children under six years old as stipulated in the Law on the Protection, Care, and Education of Children.
Clause 60 is used to record budget revenues and expenditures related to health check-ups and treatment for children under six years old according to the regulations set forth in the Law on the Protection, Care, and Education of Children.
b) Supplement two sub-items under Item 102 (Allowance for Salary) including:
- Sub-item 09 - Allowance for Exceeding Tenure Threshold
Sub-item 09 is used to record budget expenditures related to allowance for exceeding tenure threshold.
- Sub-item 10 - Allowance for Concurrent Position
Sub-item 10 is used to record budget expenditures related to allowance for concurrent position.
c) Amend the names of two sub-items of Item 107 (Expenditure for Current Commune Cadres) as follows:
- Sub-item 01: "Living Expenses" is amended to "Commune Cadre Salary"
Sub-item 01 is used to record budget expenditures related to the salary of commune cadres and civil servants.
- Sub-item 03: "Activity Expenses of Deputy of Mass Organizations" is amended to "Subsidy for Part-time Commune Cadres"
Sub-item 03 is used to record budget expenditures related to subsidies for part-time commune cadres.
Article 2. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Budget revenues and expenditures from January 1, 2005 to the date this Decision takes effect that have been recorded inconsistently with the provisions of Article 1 of this Decision shall be adjusted according to the provisions of this Decision.
Article 3. Ministries, ministerial-level agencies, central-level agencies, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding subordinate units to implement this Decision.
Article 4. The Director of the State Budget Department, the Head of the Ministry of Finance's Office, and the heads of units under the Ministry of Finance are responsible for guiding and organizing the implementation of this Decision./.
DEPUTY MINISTER
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