Decision No. 235/2003/QĐ-TTg on the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance

DECISION OF THE PRIME MINISTER

Regulations on functions, tasks, powers, and organizational structure

of the State Treasury under the Ministry of Finance

_______________________

PRIME MINISTER

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the State Budget Law dated December 16, 2002;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, authorities, and organizational structure of the Ministry of Finance;

At the proposal of the Minister of Finance and the Minister of Home Affairs,

DECISION:

Article 1. Position and Functions

The State Treasury is an organization under the Ministry of Finance, performing the function of state management over the state budget fund, financial funds of the state, and other funds of the state assigned according to the provisions of the law; implementing capital mobilization for the state budget and for development investment through the issuance of treasury bills and bonds as prescribed by law.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

1. Submit to the Minister of Finance the development strategy, planning, long-term plans, five-year plans, and annual plans of the State Treasury.

2. Submit to the Minister of Finance draft regulatory legal documents on managing the state budget fund and other regulatory legal documents within the scope of authority of the State Treasury as prescribed by law.

3. Guide business operations related to revenue collection, payment, settlement, final accounting of the state budget fund, other related business activities, and direct the implementation of unified business operations within the State Treasury system.

4. Implement regulatory legal documents within the scope of management of the State Treasury and strategies, plans, and programs after approval by competent state agencies.

5. Organize and be responsible for managing the state budget fund, financial funds of the state, and other funds of the state assigned according to the provisions of the law, including:

a) Concentrating and fully and promptly reflecting all state budget revenues (including aid receipts, domestic and foreign debt repayments); organizing the implementation of revenue payments into the state budget fund by organizations and individuals at the State Treasury system as prescribed; accounting for state budget revenues for different levels of the budget according to the Law on State Budget and decisions of competent state agencies;

b) Organizing the implementation of state budget expenditures, controlling, settling, and paying out state budget expenditures according to the provisions of the law;

c) Managing, supervising, and executing the entry and exit of financial funds of the state and other funds managed by the State Treasury; managing temporary receipts, temporary holds, confiscations, pledges, deposits, and collateral according to decisions of competent state agencies;

d) Managing national precious assets entrusted according to decisions of competent state agencies; managing money, assets, and certificates of value of the state and units and individuals deposited at the State Treasury.

6. The State Treasury has the right to deduct from the deposit accounts of organizations and individuals to pay into the state budget or apply other administrative measures to collect for the state budget according to the provisions of the law; has the right to refuse payment and disbursement of expenditures that do not meet the conditions stipulated by the law and must bear responsibility for its decisions.

7. Organize accounting for the state budget; accounting for funds and assets of the state entrusted to the State Treasury for management; periodically report on the implementation of budget revenue and expenditure forecasts to the same-level finance agency and relevant state agencies according to the regulations of the Minister of Finance.

8. Organize statistical work of the State Treasury and financial reporting systems as prescribed by law.

9. Implement payment operations and manage the cash balance of the State Treasury, including:

a) Opening accounts, monitoring account balances, and conducting cash and transfer payments for agencies, units, and individuals with transactions with the State Treasury;

b) Opening term and non-term deposit accounts at the State Bank of Vietnam and state commercial banks to implement the business operations of the State Treasury;

c) Organizing management and control of the centralized and unified cash balance of the State Treasury system to ensure the needs of state budget payments and other transaction parties;

d) Being able to use the cash balance of the State Treasury to temporarily advance funds to the state budget according to the regulations of the Minister of Finance.

10. Organize capital mobilization both domestically and internationally for the state budget and for development investment through the issuance of treasury bills and bonds as prescribed by law.

11. Implement certain state credit services according to the regulations of competent state agencies or on behalf of units.

12. Organize inspection and supervision of the performance of functions and tasks of units within the State Treasury system according to the provisions of the law.

13. Modernize the operations of the State Treasury system:

a) Organizing the management and application of information technology, advanced management techniques, and technologies in the operations of the State Treasury;

b) Modernizing the technical infrastructure of the State Treasury system.

14. Perform international cooperation tasks within the treasury sector according to the provisions of the law and the division of labor by the Minister of Finance.

15. Manage organizational structures, staffing, cadres, civil servants, public officials, and contractual employees within the State Treasury system; organize training and capacity building for State Treasury cadres, civil servants, and public officials according to the provisions of the law and the分级任务如下：

16. Manage the operating expenses provided by the state budget and assets assigned according to the provisions of the law; may use income generated from business operations according to the state's financial management system.

17. Carry out administrative reform tasks aimed at improving operational quality, transparency of procedures, streamlining business processes, and providing information to facilitate service to customers.

18. Performing other tasks assigned by the Minister of Finance.

Article 3. Organizational Structure State Treasury

1. The State Treasury is organized according to the principle of centralization and unity, forming a vertical system from the central level to localities, based on administrative units, with the following organizational structure:

a) The General Director's office staff:

1. Comprehensive Planning Department;

2. Accounting Department;

3. Investment Fund Settlement Department;

4. Capital Mobilization Department;

5. Treasury Department;

6. Inspection and Supervision Department;

7. Organization and Cadre Department;

8. Financial Affairs - Administration Department;

9. Office;

10. National Treasury Exchange Department.

b) Affiliated service units:

1. Information Technology and Statistics Center;

2. Business Training Center;

3. National Treasury Management Magazine.

Other public service units under the State Treasury shall be decided by the Minister of Finance in accordance with the provisions of the law.

c) State Treasuries in provinces and centrally-administered cities (referred to collectively as provincial State Treasuries) shall be subordinate to the State Treasury.

d) State Treasuries in districts, urban districts, towns, and provincial-level cities (referred to collectively as district State Treasuries) shall be subordinate to provincial State Treasuries.

The State Treasury may establish transaction points in areas with large volumes of transactions.

The functions, tasks, authorities, and organizational structure of units under the State Treasury shall be implemented in accordance with the regulations of the Minister of Finance.

2. The State Treasury has legal personality and uses a seal bearing the national emblem.

Provincial State Treasuries and district State Treasuries have legal personality and their own seals.

Article 4. Leadership of the State Treasury

The State Treasury has a General Director and Deputy General Directors; the number of Deputy General Directors is determined by the Minister of Finance in consultation with the Minister of Home Affairs.

The General Director of the State Treasury is appointed and relieved from duty by the Prime Minister upon the proposal of the Minister of Finance and is responsible to the Minister of Finance for all activities of the State Treasury system. Deputy General Directors of the State Treasury are appointed and relieved from duty by the Minister of Finance upon the proposal of the General Director of the State Treasury and are responsible to the General Director for the assigned work area.

Article 5. Establishment

The staffing of the State Treasury shall be decided by the Minister of Finance within the total staffing of the Ministry of Finance.

Article 6. Effectiveness

This Decision takes effect fifteen days from the date of publication in the Official Gazette.

Article 7. Responsibility for Implementation

The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial people's committees, and the General Director of the State Treasury are responsible for implementing this Decision./.