Circular No. 27/2024/TT-BTC stipulates the list and periodic rotation terms for positions of civil servants and officials who do not hold leadership or management positions directly involved in financial work at local administrative authorities.

CIRCULAR

Regulations on the list and periodic rotation term of job positions

for civil servants and employees who do not hold leadership or management positions

directly interacting with and handling work matters within the financial sector at local authorities

local authority rights

_____________________

Pursuant to Law No. 36/2018/QH18 dated November 20, 2018 on Anti-Corruption;

Pursuant to Law No. 80/2015/QH13 dated June 22, 2015 on Legislative Acts; Law No. 63/2020/QH14 dated June 18, 2020 amending and supplementing certain articles of laws on legislative acts;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 59/2019/NĐ-CP dated July 1, 2019 of the Government detailing certain provisions and measures for implementing the Law on Anti-Corruption;

At the proposal of the Personnel Department;

The Minister of Finance issues this Circular stipulating the list and periodic rotation terms for positions for civil servants and employees directly interacting with and handling work matters within the financial sector at local authorities.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates the list and periodic rotation terms for positions in agencies, organizations, and units (hereinafter referred to as agencies) within the financial sector at local authorities.

Article 2. This Circular applies to civil servants and employees who do not hold leadership or management positions directly interacting with and handling work matters within the financial sector at agencies under the jurisdiction of local authorities.

Article 2. Principles for Implementing Periodic Position Rotation

Clause 1. Agencies have the responsibility to periodically rotate positions for civil servants and employees who do not hold leadership or management positions to prevent corruption.

Clause 2. Periodic position rotation must be objective, reasonable, consistent with professional expertise, and should not affect unit operations.

Clause 3. Periodic position rotation must be carried out according to a plan and made public within the unit.

Clause 4. It is prohibited to take advantage of periodic position rotation for personal gain or to harass civil servants and employees.

Clause 5. Periodic position rotation shall not be implemented for individuals with less than 18 months remaining until retirement age.

Clause 6. In addition to following the principles set forth in this Circular, employees must also refer to their employment contracts signed with state-run organizations.

Article 3. Methods for Implementing Periodic Position Rotation

Clause 1. Position rotation is part of personnel work under the leadership of the Party, specifically the various levels of Party committees and Party organizations; ensuring democratic centralism, emphasizing the responsibility of the leadership team and the head of the agency.

Clause 2. Annually, the Party committee and the head of the agency must issue and publicly announce the annual plan for periodic position rotation; the plan must clearly specify the purpose, requirements, specific cases requiring position rotation, implementation timeline, rights and obligations of those subject to rotation, and organizational measures.

Reviewing and developing the annual plan for periodic position rotation is conducted in the first quarter of each year.

Clause 3. Position rotation within the same field of expertise from one department to another within the agency; between different sectors or areas assigned to oversee, manage, or supervise, or between agencies within the jurisdiction of local authorities.

Clause 4. For agencies that only have one position listed in the periodic rotation schedule and this position has different professional requirements from other positions within the agency, the rotation plan is established by the head of the immediate superior agency.

Article 4. Cases where periodic job rotation has not been implemented

Cases where periodic job rotation has not been implemented shall be carried out in accordance with Article 38 of Decree No. 59/2019/NĐ-CP dated July 1, 2019 of the Government detailing certain provisions and measures to implement the Law on Prevention and Control of Corruption.

Article 5. List of areas within the financial sector that must implement periodic job rotation

1. Budget allocation;

2. Accounting, Chief Accountant,

3. Public procurement;

4. Audit, inspection, and settlement of funds as prescribed by the State Budget Law;

5. Appraisal and valuation in investment.

Article 6. Period for job rotation

1. The period for job rotation for civil servants and public officials directly involved in handling and processing matters as stipulated in Article 5 of this Circular is from two years to five years (excluding the probationary period for civil servants and public officials).

2. The time point for calculating the job rotation period is the date when the competent authority issues the decision on transfer, assignment, or task allocation according to the cadre management hierarchy.

Article 7. Effective Date

This Circular takes effect from June 17, 2024.

Article 8. Responsibility for Implementation

1. Chairmen of People's Committees of provinces and centrally governed cities; relevant organizations and individuals are responsible for implementing this Circular.

2. In the course of implementation, if there are difficulties, they are requested to report to the Ministry of Finance for consolidation, review, and guidance.