Decision No. 26/2015/QD-TTg stipulates the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance.

 Pursuant to …;

Regulations on functions, tasks, powers, and organizational structureof the State Treasury under the Ministry of Finance

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

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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

At the proposal of the Minister of Finance,

The Prime Minister issues this Decision to stipulate the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance.

Article 1. Position and Functions

1. The State Treasury is an agency under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of the national budget fund, state financial funds; managing state treasury; national accounting; raising funds for the national budget and for development through the issuance of government bonds in accordance with the law.

2. The State Treasury has legal personality, a seal bearing the National Emblem, and is allowed to open accounts at the State Bank and commercial banks in accordance with the law, with its headquarters located in Hanoi City.

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;

The State Treasury performs the following tasks and powers:

1. Submitting to the Minister of Finance for:

a) Submitting to the Government draft laws, draft resolutions of the National Assembly, draft ordinances, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government according to the annual program and plan on legislative construction of the Ministry that have been approved and other resolutions, projects, programs assigned by the Government and the Prime Minister;

b) Submitting to the Prime Minister draft decisions, directives, strategies, plans, action programs, projects, and important proposals within the State Treasury's management domain.

2. Submit to the Minister of Finance for consideration and decision:

a) Draft circulars and other documents concerning the State Treasury's management domain;

b) The annual operational plan of the State Treasury.

3. Issuing professional guidance documents, internal regulatory documents, and individual documents within the State Treasury's management domain.

4. Implementing legal regulatory documents, strategies, plans, programs, projects, and proposals within the State Treasury's management domain after they have been issued or approved by competent authorities.

5. Propagating, disseminating, and educating about laws within the State Treasury's management domain.

6. Managing the national budget fund and state financial funds allocated in accordance with the law:

a) Collecting and reflecting all revenues of the national budget comprehensively and promptly; organizing the collection of revenues into the national budget fund from organizations and individuals through the State Treasury system; recording national budget revenues for each level of budget in accordance with the Law on State Budget and competent state agencies;

b) Controlling, paying, and disbursing expenditures from the national budget and other allocated funds in accordance with the law;

c) Managing centralized foreign currency funds of the national budget, periodically publishing exchange rates for accounting purposes for transactions in foreign currencies;

d) Managing, controlling, and implementing the receipt and payment of state financial funds managed by the State Treasury; managing temporary receipts, temporary holds, confiscations, pledges, deposits, and mortgages as decided by competent state agencies;

e) Managing rare national assets entrusted by competent state agencies; managing money, assets, and certificates of value of the State and of units and individuals deposited at the State Treasury.

7. Withdrawing funds from the accounts of organizations and individuals opened at the State Treasury to pay into the national budget or applying other administrative measures to collect for the national budget in accordance with the law; refusing to pay or disburse funds that do not meet the conditions stipulated by the law.

8. Organizing the implementation of national budget accounting:

a) Organizing the accounting of the national budget, state funds and assets entrusted for management, grants, loans, and repayments of the Government and local authorities in accordance with the law;

b) Reporting on the implementation of national budget revenues and expenditures to the same-level finance authority and relevant state agencies in accordance with the law;

c) Summarizing and preparing the annual settlement of the national budget to submit to the Ministry of Finance for submission to the Government in accordance with the law.

9. Organizing the implementation of comprehensive national accounting:

a) Receiving financial reports of accounting units in the public sector in accordance with the law;

b) Compiling information on state finances regarding the status of state assets; sources of capital and liabilities of the state; operations, revenue and expenditure of the national budget; state capital in enterprises and other state assets, resources, and obligations;

c) Preparing nationwide and local financial reports and reporting them to competent state agencies in accordance with the law.

10. Organizing the implementation of state treasury statistics and reporting systems in accordance with the law.

11. Organizing the management and operation of centralized and unified state treasury throughout the system:

a) Opening accounts, controlling deposit accounts, and conducting cash and transfer payments for organizations and individuals transacting with the State Treasury;

b) Opening deposit or settlement accounts at the State Bank and commercial banks to carry out the State Treasury's revenue, expenditure, and payment operations in accordance with the law;

c) Using state treasury funds to temporarily advance funds to the national budget in accordance with the law;

d) Developing modern management tools and operations according to principles ensuring the safety and efficiency of state treasury funds.

12. Organizing the raising of funds for the national budget and development through the issuance of government bonds.

13. Organizing the management and operation of the budget and state treasury information system.

14. Conducting specialized inspections, audits, handling complaints and denunciations; processing violations of the law within the scope of state management of the State Treasury according to their authority or recommending competent authorities to process according to the law; preventing corruption, waste, and promoting thrift in the use of allocated assets and funds in accordance with the law.

15. Modernize the activities of the State Treasury:

a) Establish mechanisms, policies, and business procedures in accordance with international practices and the practical situation in Vietnam;

b) Organize management, application of information technology, advanced techniques, and modernization of material infrastructure of the State Treasury system.

16. Implement international cooperation tasks within the treasury sector according to the division of labor and authority assigned by the Minister of Finance and as prescribed by law.

17. Implement organizational and personnel work:

a) Build organizational structures and develop human resources to meet the requirements for reforming mechanisms, policies, and modernizing management technology;

b) Manage organizational structures and staffing; implement salary systems and incentive, commendation, reward, disciplinary, training, and development policies for civil servants, public officials, and employees under the management of the State Treasury according to the division of authority by the Minister of Finance and as prescribed by law.

18. Manage state budget funds and assets allocated according to the provisions of law; may use income generated from business operations according to the financial management regime of the State.

19. Implement administrative reform according to the objectives and contents of the administrative reform program approved by the Minister of Finance.

20. Perform other tasks and powers delegated by the Minister of Finance and as prescribed by law.

Article 3. Organizational Structure

The State Treasury shall be organized vertically from central to local levels according to administrative units, ensuring the principle of centralization and unity.

1. Central State Treasury Agency:

a) Department of Consolidation - Legal Affairs;

b) Department of Expenditure Control;

c) Department of Treasury;

d) Department of International Cooperation;

đ) The Inspection - Supervision Department;

e) Organization and Cadre Department;

g) Department of Financial Affairs - Administration;

h) Office;

i) National Accounting Bureau;

k) Treasury Management Bureau;

l) Information Technology Bureau;

m) State Treasury Trading Office;

n) State Treasury Professional Training School;

o) National Treasury Management Journal.

Organizations specified from Point a to Point m of this Clause are administrative organizations assisting the General Director in performing state management functions; organizations specified at Points n and o are public service organizations.

2. Local State Treasury Agencies:

a) Provincial State Treasury (commonly referred to as Provincial State Treasury) under the State Treasury.

b) District State Treasury (commonly referred to as District State Treasury) under the Provincial State Treasury.

The State Treasury may establish transaction points in areas with large transaction volumes according to the provisions of law.

Provincial State Treasury and District State Treasury have legal personality, separate seals, and may open accounts at the State Bank and commercial banks according to the provisions of law.

3. The Minister of Finance shall prescribe the functions, tasks, powers, and organizational structure of units under the State Treasury.

Article 4. Leadership

1. The State Treasury has a General Director and not more than three Deputy General Directors.

2. The General Director and Deputy General Directors of the State Treasury are appointed, relieved of duty, and dismissed by the Minister of Finance according to the provisions of law.

3. The General Director is the head of the State Treasury, responsible to the Minister of Finance and to the law for all activities of the State Treasury. Deputy General Directors are responsible to the General Director of the State Treasury and to the law for the areas of work they are assigned to manage.

Article 5. Effectiveness and Responsibility for Implementation

1. This Decision takes effect from August 25, 2015. Decree No. 108/2009/QĐ-TTg dated August 26, 2009 of the Prime Minister prescribing the functions, tasks, powers, and organizational structure of the State Treasury under the Ministry of Finance is hereby repealed.

2. The number of Deputy General Directors of the State Treasury shall be implemented according to the current regulations of the Prime Minister until the Prime Minister issues a different decision.

3. The Minister of Finance, ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government, and the General Director of the State Treasury are responsible for implementing this Decision./.