Circular No. 26/2019/TT-BTC guiding the preparation of budgets, management, use, and settlement of funds for ensuring state administrative reform work

CIRCULAR

Hanoi, the 10th day of May, 2019

GUIDELINES ON THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE AND SETTLEMENT OF FUNDS TO ENSURE THE WORK OF ADMINISTRATIVE REFORM IN THE STATE

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government guiding some provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 61/2018/NĐ-CP dated April 23, 2018 of the Government on the implementation of a single window mechanism and a linked single window mechanism in administrative procedure handling;

Implementing Resolution No. 30c/NQ-CP dated November 8, 2011 of the Government promulgating the overall program for administrative reform in the state sector for the period 2011-2020;

Implementing Decision No. 225/QĐ-TTg dated February 4, 2016 of the Prime Minister approving the plan for administrative reform in the state sector for the period 2016-2020;

At the request of the Director of the Department of Administrative and Public Service Financial Affairs;

The Minister of Finance issues this Circular guiding the preparation of budget estimates, management, use and settlement of funds to ensure the work of administrative reform in the state.

Article 1. Scope of Regulation and Applicability

Article 1. Scope of Regulation:

This Circular regulates the preparation of budget estimates, management, use and settlement of state budget funds to ensure the work of administrative reform in the state.

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) Ministries, ministerial-level agencies, government agencies; General Departments and equivalent departments, bureaus, divisions under ministries, ministerial-level agencies with the task and authority to handle administrative procedures and participate in the process of handling administrative procedures;

b) People's Committees at all levels; specialized agencies under provincial and district People's Committees; industrial park management boards, export processing zone management boards, economic zone management boards, high-tech park management boards with the task and authority to handle administrative procedures.

Agencies specified in Points a and b of this Clause hereinafter shall be referred to collectively as ministries and localities.

c) Civil servants, public officials, and employees of the agencies specified in Points a and b of this Clause, officers of the Vietnam People's Army, officers of the Vietnam People's Public Security Force (hereinafter referred to collectively as civil servants, public officials, and employees);

d) Public service organizations, state-owned enterprises, and other agencies and organizations implementing a single window mechanism and a linked single window mechanism in handling administrative procedures for organizations and individuals.

Article 2. Sources of Funds

1. The sources of funds ensuring administrative reform work of ministries and localities are allocated in annual budgets according to current budget classification and other lawful sources of funds as prescribed.

2. Funds for the implementation of a single window mechanism and a linked single window mechanism by public service organizations that partially self-finance regular expenses and those fully financed by the state for regular expenses shall be sourced from the financial resources of the public service organizations in accordance with the Government's regulations on the autonomy of public service organizations.

Funds for the implementation of a single window mechanism and a linked single window mechanism by public service organizations that self-finance regular expenses and investment expenses, and state-owned enterprises and other agencies and organizations shall be self-financed and accounted for and settled in the operating costs of public service organizations, state-owned enterprises, and other organizations in accordance with the content and expenditure limits prescribed in this Circular.

Article 4. Contents of Expenditure

1. Expenses to ensure the performance of the tasks of the steering body implementing the overall program for administrative reform in the state sector under the Ministry of Home Affairs; expenses for managing and directing the implementation of the program.

3. Expenses for drafting normative legal documents serving administrative reform work in ministries and localities.

4. Expenses for scientific and technological tasks serving administrative reform work.

5. Expenses for building a set of indices to track and evaluate administrative reform in ministries and localities.

6. Expenses for organizing training and capacity-building courses for civil servants, public officials, and employees serving administrative reform work.

7. Expenses for organizing surveys and studies serving administrative reform work; surveys and studies on the satisfaction of individuals and organizations with administrative reform.

8. Expenses for organizing mid-term and final review meetings, task deployment meetings, and other related conferences and seminars.

9. Expenses for information dissemination and publicity about administrative reform.

a) Expenses for producing news articles, publications, and communication products about administrative reform; expenses for designing banners, posters, slogans for the promotion of administrative reform.

b) Expenses for maintaining regular columns on administrative reform on mass media platforms; expenses for building, upgrading, managing, and operating the administrative reform database system and website.

c) Expenses for organizing competitions and contests on administrative reform.

10. Expenses for fact-finding missions and learning experiences on administrative reform within and outside the country.

11. Expenses for hiring domestic and foreign consultants.

12. Expenses for rewarding collectives and individuals with outstanding achievements in administrative reform activities.

13. Expenses for inspection and supervision of administrative reform implementation; monitoring, supervising, and evaluating the handling of administrative procedures.

14. Expenses for the operation of Single Window Units.

16. Other expenses serving administrative reform work: overtime pay; expenses for purchasing publications, books, magazines for research on administrative reform; translation expenses; expenses for purchasing office supplies, materials, equipment, and other direct expenses for administrative reform tasks.

Article 4. Levels of expenditure

2. Expenditure for drafting normative legal documents serving the work of national administrative reform at ministries, sectors, and localities: Implemented according to the regulations stipulated in Circular No. 338/2016/TT-BTC dated December 28, 2016, issued by the Ministry of Finance regarding the preparation of budgets, management, utilization, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system.

3. Expenditure for implementing scientific and technological tasks serving administrative reform work: Implemented according to the regulations stipulated in Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the establishment, allocation, and settlement of budgets for scientific and technological tasks using state budget funds.

4. Expenditure for organizing training and capacity-building courses for civil servants and public officials serving administrative reform work: Implemented according to the regulations stipulated in Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budgets, management, utilization, and settlement of funds for training and capacity-building for civil servants and public officials.

5. Expenditure for organizing surveys and studies serving administrative reform work; surveys and studies on the satisfaction of individuals and organizations with administrative reform: Implemented according to the regulations stipulated in Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance regarding the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and the National Statistical Census.

6. Expenditure for organizing conferences and seminars: Implemented according to the regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance regarding travel expenses and conference expenditure regulations.

7. Expenditure for information dissemination and promotion of administrative reform.

a) Expenditure for building news articles, publications, and communication products about administrative reform: Implemented according to the regulations on remuneration stipulated in Decree No. 18/2014/NĐ-CP dated March 14, 2014, issued by the Government regarding remuneration in the field of journalism and publishing and related guidance documents.

c) Expenditure for organizing contests and competitions on administrative reform: Implemented according to the regulations on expenditure levels for organizing contests stipulated in Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budgets, management, utilization, and settlement of state budget funds to ensure legal dissemination, education, and standard access to law for citizens at the grassroots level.

d) Other expenditures related to information dissemination and promotion of administrative reform not specified with specific expenditure levels: Based on valid invoices and receipts approved by authorized authorities within the allocated budget.

8. Expenditure for domestic and foreign fact-finding and learning missions on administrative reform.

a) Domestic fact-finding and learning missions: Implemented according to the regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance regarding travel expenses and conference expenditure regulations.

b) Foreign fact-finding and learning missions: Implemented according to the regulations stipulated in Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance regarding travel expenses for civil servants and public officials going on short-term missions abroad funded by the state budget.

9. Expenditure for hiring domestic and foreign consultants: Implemented according to the regulations on consultant fees stipulated in Circular No. 167/2012/TT-BTC dated October 10, 2012, issued by the Ministry of Finance regarding the preparation of budgets, management, and utilization of funds for implementing administrative procedure supervision activities.

10. Expenditure for rewarding collectives and individuals with outstanding achievements in administrative reform activities: Implemented according to the regulations stipulated in Decree No. 91/2017/NĐ-CP dated July 31, 2017, issued by the Government detailing the implementation of certain provisions of the Law on Competition and Reward.

11. Expenditure for inspecting and supervising the implementation of administrative reform; monitoring, supervising, and evaluating the handling of administrative procedures: Implemented according to the regulations stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance regarding travel expenses and conference expenditure regulations.

12. Expenditure for maintaining the National Public Service Portal, Public Service Portals, and Electronic One-Stop Information Systems at the ministry and provincial levels; expenditure for constructing, upgrading, managing, and operating administrative reform databases and websites: Implemented according to the regulations stipulated in Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the levels of expenditure for creating electronic information to maintain the regular operation of agencies and units using state budget funds.

Expenditure for constructing the National Public Service Portal, Public Service Portals, and Electronic One-Stop Information Systems at the ministry and provincial levels: Implemented according to the regulations stipulated in Decree No. 102/2009/NĐ-CP dated November 6, 2009, issued by the Government regarding the management of investment in the application of information technology using state budget funds.

13. Translation expenses: Implement the current level of translation expense as stipulated in Circular No. 71/2018/TT-BTC dated August 10, 2018, of the Ministry of Finance regarding the regulations on hosting foreign guests for work visits to Vietnam, the regulations on expenses for organizing international conferences and seminars in Vietnam, and the regulations on hosting domestic guests.

14. Overtime expenses: Implemented in accordance with the Labor Code and Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of wage payment systems for night shifts and overtime for civil servants, public officials, and employees.

15. Expenses for the One-Stop Service Unit: Ministries, localities shall create conditions to invest in equipment, infrastructure, and annual operating funds for the One-Stop Service Unit in accordance with the State Budget Law, Public Investment Law, and related guiding documents.

Investment costs for constructing the One-Stop Service Unit and information technology infrastructure shall be disbursed in accordance with the laws on public investment and the laws on bidding, construction, information technology, and other relevant laws.

Costs for renovating, repairing, maintaining, or renting premises for the One-Stop Service Unit and information technology infrastructure shall be carried out in accordance with the laws on state asset management, bidding, construction, information technology, and other relevant laws. Office supplies and other expenses directly related to administrative reform work shall be based on valid and lawful expenditure vouchers in accordance with current regulations and within the approved budget.

Article 5. Preparation, Implementation, and Settlement of Budget Estimates

The preparation, implementation, and settlement of budget estimates for ensuring the implementation of state administrative reform work shall comply with the current provisions of the State Budget Law, Accounting Law, and related guiding documents. This Circular provides specific guidance on the following matters:

1. Preparing budgets

Based on the State Administrative Reform Plan for the period 2016-2020, and the guidelines from the Ministry of Home Affairs - the permanent office of the Government's Administrative Reform Steering Committee, ministries, localities, and related agencies shall concretize these tasks into annual work plans to implement them in line with practical requirements, prepare budget estimates for implementing projects, plans, and administrative reform tasks according to the approved administrative reform plan, and submit them to competent authorities in accordance with the State Budget Law and related guiding documents.

2. Implementation, Use, and Settlement of Funds

a) Management, utilization, payment, and settlement of funds allocated for administrative reform tasks (including funds for national project development and implementation) shall be carried out in accordance with the State Budget Law and related guiding documents, as well as legal regulations on the accounting system for state budgets.

b) At year-end, funds allocated for administrative reform tasks shall be consolidated in the annual budget settlement reports of ministries and localities in accordance with current regulations.

Article 6. Implementation

The allowance system for officials, civil servants, public employees, and workers at agencies and units specified in this Circular shall be implemented until the end of 2020. From 2021 onwards, it shall be implemented according to the general regulations on salary systems as stipulated in Resolution No. 27-NQ/TW dated May 21, 2018, of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Term regarding the reform of salary policies for officials, civil servants, public employees, armed forces, and workers in enterprises.

2. Circular No. 172/2012/TT-BTC dated October 22, 2012, of the Ministry of Finance, which regulates the preparation of budgets, management, use, and settlement of funds for ensuring state administrative reform work, shall cease to be effective from the date this Circular takes effect.

3. Based on the expenditure levels for implementing administrative reform work as prescribed in this Circular, public service organizations, state-owned enterprises, and other agencies and organizations performing administrative reform tasks shall implement the expenditure levels for administrative reform work within their own units and in accordance with the provisions of the law.

4. When regulations and standards for expenditure systems referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

5. In case difficulties arise during implementation, agencies and units are requested to report them to the Ministry of Finance for study and resolution./.