Circular No. 27-TC-VX guides the implementation of Circular No. 36-TTG issued by the Prime Minister on the management and control of wage fund indicators in the non-material production sector.

CIRCULAR

Guidelines for Implementing Circular No. 36-TTg of the Prime Minister on the Management and Control of Wage Fund Indicators in the Non-Production Sector

________________________

THE MINISTER OF FINANCE

In Circular No. 39-TTg dated May 7, 1963, the Prime Minister stipulated the system for managing and controlling wage fund indicators in the non-material production sector of the State.

After reaching consensus with the Ministry of Labor; the Ministry of Interior and the Central Bank of Vietnam, the Ministry of Finance provides additional explanations on certain points and guides the establishment, review, and implementation of wage fund indicators in the non-material production sector of the State (hereinafter referred to as the wage fund) for central agencies, mass organizations, and administrative committees of regions, cities, provinces to implement.

I. EXPLANATION OF CERTAIN POINTS RELATING TO THE CONTENT AND PRINCIPLES OF MANAGEMENT AND CONTROL OF THE WAGE FUND

A. ON THE CONTENT OF THE WAGE FUND:

The content of the wage fund as stated in Points 1 and 2 of Section II of Circular No. 36-TTgincludes all funds used to pay rank-based wages and wage supplements (hereinafter referred to as wages) and remuneration for labor (according to scales, tables, and levels of wages prescribed by the State) for cadres, workers, and civil servants (hereinafter referred to as employees) of agencies at all levels within the non-material production sector of the State from the county, city district, and street level directly subordinate to cities upwards (including employees strengthened to communes and agricultural cooperatives who are still paid by their superiors). All funds used to pay wages and remuneration mentioned above, regardless of which source they come from (administrative and public services, canteens, kindergartens, trade unions, social insurance, or revenue-based expenditure of cultural performance teams, film projection teams, etc.), and whether they are for regular or temporary employees, recorded in plans or not, must be reviewed and approved by competent authorities and included in the annual wage fund indicators.

The reason why employees not yet recorded in the labor plan still have their wages and remuneration counted in the wage fund is to reflect the actual situation of the wage fund and to ensure strict management and control over its expenditures.

The wages of regular and temporary employees not yet recorded in the labor plan include all wages and remuneration paid to regular employees performing long-term tasks but not yet included in the labor plan, and paid to temporary employees performing seasonal, time-limited, or sporadic tasks lasting one day or more, previously covered by public service expenses.

To establish the wage fund plan for the non-material production sector according to the content stated in Points 1 and 2 of Section II of Circular No. 36-TTg, the following amounts must be reviewed and included in the wage fund expenditures by competent authorities:

a) Wages paid to regular and temporary employees already recorded in the State’s labor plan and approved by the Ministry of Interior or the Administrative Committee of regions, cities, and provinces for each unit annually. These employees include those officially hired, those still in the probationary period, and those not yet officially hired but performing long-term regular tasks (previously known as contract workers or long-term temporary workers).

b) Wages and remuneration paid to regular employees performing long-term tasks and temporary employees performing seasonal, time-limited, or sporadic tasks not yet recorded in the State’s labor plan and outside the labor quota set by the Ministry of Interior or the Administrative Committee of regions, cities, and provinces for each unit, if the agency directly uses them for work for five days or more (wages calculated from the first day of work).

All wages and remuneration mentioned in Points a and b above must be included in the budget of the wage fund from the beginning of the year and must be approved by the Council of Ministers.

c) Wages and remuneration paid to temporary employees hired for sporadic tasks, if the agency directly using them works for less than five days, must also be included in the wage fund. However, due to the inability to calculate specifically at the beginning of the year, the estimated wages will be combined into the general estimate of the task index in the annual budget. When the need arises to hire people in a quarter, the agency must prepare a specific wage budget for that quarter's needs to submit to the financial authority for review.

d) In addition to the aforementioned amounts, each unit may also use a certain amount, not exceeding 5‰ (five thousandths) of the wage fund of regular employees recorded in the plan, to hire temporary temporary workers to replace regular employees such as janitors, cleaners, caterers, child caregivers due to illness, maternity leave, etc. If this amount is spent, it must also be included in the wage fund.

For wages and remuneration for hiring from one day onwards, where the agencies using them do not directly manage labor or where the wages and remuneration include material and tool costs (excluding small tools like shovels, saws, knives, etc.), these do not need to be included in the wage fund. These amounts, previously covered by which expense, should continue to be recorded under that expense category.

Example: Department A borrows some carpenters and masons, provides them with raw materials for repairing their office, if the work lasts five days or more, the amount paid to them must be approved and recorded in the annual wage fund index from the beginning of the year; if the work lasts less than five days, the wages will be recorded together in the repair expenses. The department only needs to prepare a budget for the wage fund for the quarter when the wages for repairs need to be paid. However, if Department A assigns tasks to certain individuals or organizations or hires people but includes material consumption and tool costs in the wages paid to them, then the assigned wages and hired wages do not have to be recorded in the wage fund. This amount should still be recorded in the same category as before.

B. PRINCIPLES OF MANAGEMENT AND CONTROL OF THE WAGE FUND INDEX (SECTION III OF CIRCULAR 36-TTg).

The labor quota and annual wage fund of the State is a regulation that all ministries, central agencies, mass organizations, and administrative committees of regions, cities, and provinces must respect and strictly comply with. Not only should they not exceed the approved quotas, but they should also strive to achieve below the quota while ensuring the completion of all assigned tasks. Specifically, all ministries, central agencies, mass organizations, and administrative committees of regions, cities, and provinces must adhere to the following principles:

1. Not to exceed the approved wage fund quota:

a) Only expenditures within the approved expenditure range and quota for regular staff under the plan and temporary staff not yet included in the plan are allowed.

b) Within each type of salary, it is not permitted to exceed the expenditure range and quota for rank-based salary, allowance, and average salary index.

2. Not to adjust arbitrarily between approved wage fund quota indices:

a) It is not allowed to adjust arbitrarily the expenditure range and quota of the wage fund between different sectors, for example:

It is not allowed to adjust the expenditure range and quota of the wage fund of state management agencies, Party agencies, political and social organizations with those of the education sector, or vice versa, or between the education sector and the health sector.

b) It is not allowed to adjust arbitrarily between the rank-based salary quota and allowance already approved for a sector (such as state management or education, etc.).

c) It is not allowed to use the salary of regular staff already included in the plan to pay salaries to regular and temporary staff not yet included in the plan.

d) It is not allowed to adjust arbitrarily the wage fund quota between quarters; if there is any surplus in the previous quarter's quota, it cannot be used to increase staffing or raise salaries for the next quarter's staff. However, in terms of distribution, any surplus in the previously approved wage fund quota for the previous quarter can be transferred to reduce the quota for the next quarter.

For state management agencies, Party agencies, political and social organizations, it is not allowed to adjust the monthly wage fund expenditure plan between months. If there is any surplus in the monthly expenditure plan, it should be handled similarly to the surplus in the wage fund quota mentioned above.

3. Principles for handling requests to exceed labor quotas and wage funds (point c, section III of Circular 36-TTg).

The labor quota and wage fund approved by the Council of Ministers for each ministry, agency, central organization, region, city, and province, and for each subordinate unit specified in point c, section III of Circular 36-TTg, includes the total number of workers and the wage fund, as well as the labor quota and wage fund of each sector (state management, education, healthcare, etc.). This is very important to ensure balanced development among sectors in the non-production area, and through the implementation of labor quotas and wage funds, to promote agencies and levels to complete and exceed the work targets set by the State for each planning year. Therefore, the expenditure and adjustment of the wage fund of each unit and level must be within the approved quota for each sector and the total quota. Thus, when considering requests to exceed the approved wage fund quota, ministries and administrative committees of regions, cities, and provinces must base their decisions on the following principles:

a) Heads of ministries, central agencies, mass organizations, administrative committees of regions, cities, and provinces, and heads of subordinate budget units of ministries, central agencies, and mass organizations, and of regions, cities, and provinces may only decide to increase the labor quota and wage fund for subordinate units if such increases do not exceed the labor quota and wage fund approved by the Council of Ministers or higher authorities for that sector of the unit or level.

For example, the labor quota and wage fund for the education sector of Department A in 1963 was approved by the Council of Ministers at 2,000 people and 1,400,000 dong. Therefore, Department A can only allow its subordinate educational units to increase their labor quota and wage fund within the approved range of 2,000 people and 1,400,000 dong, without drawing from other sectors' quotas to increase the education quota.

b) The Ministry of Interior and the Ministry of Finance will only consider and approve increases in labor quotas and wage funds if the requests from ministries and administrative committees of regions, cities, and provinces do not exceed the labor quota and wage fund approved by the Council of Ministers for a sector (state management, education, healthcare, etc.) at the central or local level.

c) If ministries, central agencies, mass organizations, and administrative committees of regions, cities, and provinces request an increase in the labor quota and wage fund of a sector beyond the quota approved by the Council of Ministers for that sector at the central or local level, this must be reviewed by the State Planning Commission and submitted to the Prime Minister for decision.

Example: The labor index and the annual salary fund for the central education sector in 1963 approved by the Council of Ministers was 15,000 people and 10,800,000 dong. In the first six months, the Ministry of Interior and the Ministry of Finance had only distributed 14,600 people and a salary fund of 10,512,000 dong to various ministries, agencies, and organizations. By the third quarter of 1963, due to work needs, some ministries requested an additional average of 300 educational positions and 216,000 dong in the salary fund for the entire year. Therefore, the request for additional positions and salary funds from some ministries did not exceed the approved labor index for the central education sector by the Council of Ministers, thus the Ministry of Interior and the Ministry of Finance could consider and resolve this matter (case b).

In the above example, if the ministries requested an additional average of 600 people and 432,000 dong in the salary fund for the entire year, it would mean that the request for additional positions and salary funds from some ministries exceeded the labor index set by the Council of Ministers for the central level by 200 people and 144,000 dong in the salary fund. In this case, it must be reviewed by the State Planning Committee and reported to the Prime Minister for decision (case c).

4. Employee Salary Registration:

a) Once a year, after the salary fund budget has been approved, primary budget units must register with the financial authority at the same level regarding the total number of employees working in their unit (including subordinate units). This total includes employees on sick leave receiving social insurance benefits, employees studying without being removed from the payroll who still receive salaries from their unit, employees waiting for assignments, and employees temporarily assigned to other units while still being paid by their own unit.

The total number of employees recorded in each unit's registration form must be within the approved labor index and must be categorized by industry (state administration, education...), type of position, pay grade, and salary level. ⁽¹⁾

b) During implementation, if authorized bodies approve an increase or decrease in staffing, promote officials, or allow employees to resign, or new allowances are issued by the state, resulting in changes to the number of employees, changes in positions, pay grades, or salary levels compared to the initial registration at the beginning of the year (increase or decrease), then units must immediately register these changes with the financial authority at the same level. Supplementary registration letters must be accompanied by decisions on promotions, transfers, dismissals, and salary adjustments made by authorized bodies to facilitate review and resolution.

The contents of the attached decisions mentioned above must clearly state: the name, position, pay grade, and salary level of the employee before promotion or transfer, and the position, pay grade, and salary level of the employee after promotion or transfer, along with the effective date of the new pay grade and salary level.

Financial authorities will only accept supplementary registrations and additional salary payments after receiving all valid documents and certificates as prescribed.

To unify the concepts of terms such as regular and temporary employees, planned and unplanned employees, salary and allowance, and the term "industry" used in this circular, we will provide explanations in the attached appendix.

II. ESTABLISHMENT, REVIEW, AND ENFORCEMENT OF LABOR INDEXES, SALARY FUNDS.

A. ESTABLISHMENT AND REVIEW OF SALARY FUND BUDGETS.

1. Annually:

a) At the end of each year, along with the time for preparing the next year's budget, budget units must base their annual salary fund budget on the policies, principles, tasks, and labor plan and salary fund plans proposed by the state for the following year. Each unit's annual salary fund budget is divided into two parts: the salary of regular employees already included in the labor plan and the salary of regular and temporary employees working for five days or more but not included in the labor plan.

Initially, due to the inability to separate the number of days off due to illness, maternity, workplace accidents, etc., to deduct from the salary fund and record them under the social insurance fund index from the beginning of the year, the annual salary fund budget of each unit mentioned above includes the payment for days off due to illness, maternity, etc. However, during monthly implementation, the salary fund does not cover these payments, which are instead covered by the social insurance fund. Therefore, the amount paid to employees for days off due to illness, maternity, etc., included in the salary fund budget will be surplus. This surplus will be returned to the budget to reduce the salary fund budget expenditure.

The aforementioned salary fund expenditure budget must be attached to the unit's annual budget and submitted to the financial authority at the same level.⁽²⁾

- Provincial and municipal finance departments have the responsibility to review and consolidate the salary fund budgets of their level (including the salary fund budget of regular employees already included in the labor plan and regular temporary employees not included in the labor plan) and attach them to the local general budget for submission to the provincial administrative committee for review and approval, and report to the Ministry of Finance.

- The Ministry of Finance has the responsibility to review and consolidate the national salary fund budget and attach it to the state budget for submission to the Council of Ministers for review and approval.

b) After approval by the Council of Ministers, the Ministry of Finance has the responsibility to notify the salary fund index for that planning year (including the total salary index, pay grade salary, allowance salary, and average salary for each industry) to ministries, central agencies, and provinces, cities.^(2b)

c) After receiving the approved salary fund index notification, ministries, central agencies, and primary budget units directly under provinces, cities, and districts must establish their official salary fund budget according to the approved index (divided into four quarters) for their unit (including subordinate units) and attach the registration form of the total number of employees receiving salaries to submit to the financial authority at the same level.⁽³⁾

Within the approved salary fund index, ministries, central agencies, and provincial administrative committees have the responsibility to specifically allocate the salary fund to subordinate units for implementation.

- While the annual payroll fund budget of each unit has not yet been officially approved by the Government, the temporary basis for issuing salaries to each unit is the number of employees present and receiving salaries in the second period of December of the previous year (including those employees who are studying, on urgent business trips with direct salary payments from their agencies, and those on sick leave or maternity leave for the entire month, if applicable). In addition to the aforementioned number of employees, if it is necessary for work purposes and the unit needs to immediately supplement staff, such supplementation must be approved by the Prime Minister (if the unit is a central budget entity) or the administrative committee of the province, city, or district (if the unit is a local budget entity), then the financial agency will only issue additional salary funds for the newly increased number of employees in each unit.

2. Quarterly:

a) Based on the annual payroll fund budget (divided into four quarters) that has been approved, no later than the 15th day of the last month of each quarter, ministries, central agencies, and first-level budget units directly under provinces, cities, and districts must have detailed plans for the payroll fund budget of the next quarter for their own units (including subordinate units), attached with quarterly expenditure limits of the state budget to submit for review by the same-level financial agency.⁽⁴⁾

b) The quarterly payroll fund expenditure limit must be established according to the following principles:

- For state management agencies, Party agencies, political and social organizations:: The expenditure limit for the payroll fund shall not exceed 1/4 (one quarter) of the monthly payroll fund budget, and shall not exceed 1/3 (one third) of the quarterly payroll fund budget limit already approved for each quarter.

- If the number of current employees at the beginning of the year exceeds the labor quota approved by the Council of Ministers or the competent authority for the planning year, the excess staffing shall not be included in the budget preparation and salary issuance.

The unit is responsible for actively resolving this excess staffing and must immediately report the situation and reasons for the excess staffing to the Ministry of Home Affairs (if the unit is a central budget entity) or the same-level administrative committee (if the unit is a local budget entity). After actively resolving the issue but still failing to reduce the excess personnel, the unit must obtain agreement and approval from the competent authority as stipulated in point C, Section III of Circular 36-TTg and point 3, Section B, Part I of this circular, before preparing a separate payroll fund budget for the excess staffing to submit for examination and issuance by the financial agency.

- However, if the number of current employees is less than the approved labor quota for the planning year, the expenditure limit for the payroll fund for months and quarters where the labor quota has not been met can only be established and expended based on the actual number of current employees and the realistic possibility of increasing the number of employees each month and quarter until the labor quota is met.

Example: As of December 31, 1962, the number of state management staff of Department A was 100 people. However, the labor quota for the state management sector of Department A in 1963 was approved at 120 people, while Department A's capacity allowed for the addition of 10 people in February and another 10 people in March. Therefore, the expenditure limit for the payroll fund for the first quarter of 1963 for the state management sector of Department A would be established and expended as follows:

January 1963: 100 people

---    2-1963: 110    ---

   ---    3-1963: 120    ---

- For sectors such as education, healthcare, culture, etc...: In certain public service sectors like healthcare and education, the distribution of quarterly and monthly payroll fund quotas must be based on the workload of the month or quarter, thus the principle of distributing the payroll fund budget monthly and quarterly cannot be applied as it is for state management agencies. For other public service sectors (circus, opera, drama, scientific research, etc.), although there may be fluctuations in work, these fluctuations do not require additional staffing, so the principle of distributing the payroll fund budget monthly and quarterly can be applied similarly to state management agencies. However, to ensure that the distribution of the payroll fund budget for all types of public services is carried out uniformly under the new system of payroll fund management by the Prime Minister, the initial distribution of the quarterly and monthly payroll fund budgets for public service sectors will be based on the actual labor needs of the work in each month and quarter, provided that when distributing the annual quota into four quarters, the total of the four-quarter limits does not exceed the annual quota, and the total of the three-month plan does not exceed the quarterly expenditure limit. Later, the distribution method will be adjusted based on the specific nature of each type of public service.

- For regular and temporary employees not included in the labor plan: The establishment of quarterly payroll fund expenditure limits for regular employees not included in the labor plan and temporary employees (including those for more than five days and less than five days) will be based on the labor needs for each quarter to prepare the payroll fund budget plan. That is, only quarters where labor is utilized will have payroll fund budget limits established, and quarters without labor utilization will not.

c) No later than one week after receiving the quarterly payroll fund expenditure limits from budget entities, the financial agency must complete the review and promptly notify the budget entities of the approved expenditure limits, while simultaneously sending a copy to the same-level State Bank as the basis for payment. This copy sent to the State Bank has the same effect as a payroll fund expenditure order for that quarter.⁽⁵⁾

d) Within the scope of the quarterly payroll fund expenditure limit reviewed and notified by the financial agency, first-level budget entities must redistribute the limits to subordinate units and inform the same-level State Bank to facilitate the transfer of the expenditure limits and send a copy to the financial agency for monitoring.

3. Unify the method of recording provisional estimates and final settlements for the payroll fund of regular and temporary employees not included in the labor plan:

For the salaries of regular and temporary employees who have not been recorded in the State labor plan, in addition to having to prepare detailed salary budget estimates according to the forms attached to this Circular, they must still be recorded in the general budget estimate of the unit according to the types, items, and categories of expenditure as before, but it is necessary to pay attention to the following changes:

- For some units that employ regular and temporary employees but have not been recorded in the labor plan, the salaries paid to them previously were combined into the operating expenses or business expenses... sections, now these salary portions must be separated and recorded under item 26 (the salary and salary allowances will be supplemented in the appendix of the 1964 budget estimate) of the respective types, items, and categories of expenditure. When recording the salaries of these employees under item 26, it must be recorded in two sub-items as follows:

Sub-item 1: Salaries for five days or more (counting from the first day).

Sub-item 2: Salaries for less than five days.

Example: In 1962, the State management sector of Department A employed some manpower to perform seasonal work (for five days or more), the wages paid to them were 3,000 dong but were combined into item 11 business expenses. Additionally, in 1962, the State management sector of Department A also hired some casual workers to perform sporadic and urgent tasks for less than five days. The wages paid to them were 1,200 dong, but were combined into item 8 administrative expenses. Now, the wages for hiring casual workers in both cases above must be recorded in the budget estimate as follows:

- Type IV Item 50 - Item 26.

1. Wages for five days or more 3,000 dong.

2. Wages for less than five days 1,200 dong.

B. Compliance with salary fund limits and quotas:

1. Principles and procedures for monthly salary disbursement:

a) The quarterly salary fund expenditure limit approved for each unit is only a salary fund expenditure plan. The monthly disbursement must be based on the number of employees currently working, which has been approved for each month. Therefore, budget units wishing to withdraw salaries according to the planned monthly amount announced in the quarterly limit must have complete supporting documents from the competent authority (as mentioned in point b of the registration of employees receiving salaries) and financial approval on those documents, then the State Bank will make the disbursement.

These documents must be sent to the State Bank (where the payment is made) at least three days before the salary payment period, to allow the Bank sufficient time to monitor and prepare for distribution, ensuring prompt disbursement.

If there are insufficient supporting documents from the competent authority and financial approval, even if the monthly salary plan still has surplus funds, the Bank can only disburse according to the actual number of employees present at the end of the previous month's second pay period.

Example: The salary fund expenditure limit for the fourth quarter of 1963 for Department A was approved as follows:

- October: 100 people

- November: 110

- December: 120

In October 1963, the State Bank disbursed salaries for 100 people. In November 1963, Department A wishes to request disbursement for 110 people as recorded in the quarterly limit, they must have complete supporting documents from the competent authority approving the additional 10 people and financial approval. Otherwise, the Bank will only disburse for 100 people, the number present at the end of the previous month.

Conversely, although the quarterly limit has been approved, due to certain conditions, the number of employees or salary fund withdrawn is less than the approved limit, the unit must report to the financial authority and the State Bank to reduce cash disbursement accordingly. If the unit withdraws while still claiming the approved limit, when discovered, the unit will bear legal responsibility.

b) Regardless of the reason, the State Bank shall not exceed the monthly salary plan recorded in the approved quarterly limit without financial confirmation and notification of the salary fund limit.

c) Monthly salaries of units must be paid in two installments, except for certain cases as stipulated in Circular No. 13-TT-LB dated September 16, 1961, of the Joint Ministry of Banking and Finance.

Salaries for any month must be settled definitively in that month, avoiding situations where payments are made every two or three months, which may lead to confusion.

2. Supervision and Implementation:

a) Supervision and implementation of salary fund expenditures and other related expenditures at each agency and level mainly fall under the responsibility of the heads of agencies and levels.

At least once a quarter, the head of the agency must conduct inspections on the compliance with policies, management systems, and the execution of salary fund expenditures of their unit, aiming to strengthen the unit's management work and promote supervision and inspection of subordinate units.

Financial and accounting departments of each agency are specialized units serving the heads of agencies in the establishment, management, and monitoring of the implementation of the salary fund plan of their agency, and preparing regular and extraordinary reports on labor indicators and salary fund implementation to the same-level financial authority.

b) The financial authority is responsible for supervising and inspecting the salary fund expenditures of agencies and levels to ensure the correct implementation of policies and systems, promoting thrift in salary fund expenditures; encouraging supervision and inspection by agencies and levels, and assisting agencies and levels in improving and enhancing the professional skills of salary fund management.

During the review of preliminary and final accounts and on-site audits, if necessary, the financial authority may examine all relevant documents and vouchers concerning the salary fund indicators of units (except for certain units with state confidentiality, which will have separate regulations).

3. Regular Reporting System on the Implementation of Salary Fund Limits and Indicators:

a) After spending the salary fund, monthly and annually, budget units must prepare reports on the implementation of salary fund limits and indicators attached to the monthly settlement and annual total settlement of their unit to send to the same-level financial authority.^{(6) (7)}

Quarterly and annually, the finance departments must compile reports from their budgetary units to report to the same-level administrative committees and the Ministry of Finance.

If, by the deadline (clearly stated on the report form), the financial authority has not received, or has not received fully, or the reports do not conform to the prescribed format, then the provisions of Clause 5 Point B Section IV of Circular 36-TTg dated May 7, 1963 issued by the Prime Minister shall be implemented: "after informing the head of the budgetary unit at least one week in advance and submitting to the Prime Minister (if it is a central budgetary unit) or the same-level administrative committee (if it is a local budgetary unit), the financial authority may postpone the disbursement of non-recurring allowances such as overtime allowance, teaching allowance, traveling allowance, etc., until all reports are received."

4. Disciplinary regime for improper expenditure management and salary policy (Point 3 Section B, Part IV of Circular 36-TTg).

- If an order is given to improperly allocate funds according to regulations and policies such as: exceeding the wage fund without authorization; increasing wages, adjusting, or promoting without adhering to policy; using the wage fund for other purposes not yet stipulated by the Government, etc., and if this violation is the first time and has not caused significant financial waste, then the financial authority must immediately stop the disbursement of those budgetary allocations that do not comply with policy and regulations. At the same time, an order must be issued to recover and return to the public treasury the amount improperly allocated. If recovery is not possible due to some reason or is insufficient, the person who gave the improper allocation order must compensate the public treasury for the full amount they ordered to be disbursed. Additionally, the financial authority must note observations about the violations of regulations and policies in the approval report for final accounts to inform the head of the unit to review and learn from the experience.

- If these violations occur repeatedly, indicating a lack of respect for established regulations and principles set by the Government, causing damage to the public treasury, in addition to stopping the disbursement and recovering the improperly allocated amounts as mentioned above, the financial authority must also conduct on-site inspections to gather information and assess the extent of the violations to prepare a report recommending disciplinary action to be decided by the administrative committee (if it is a local budgetary unit) or the Prime Minister (if it is a central budgetary unit).

- In cases where the head of the agency, unit, or administrative committee issues an improper allocation order as mentioned above, but the finance department, accountant, accounting officer, or director, head of the finance departments do not actively raise objections, and ultimately fail to request a written order or report to the higher-level financial authority before disbursing funds, they must share responsibility with the head of the agency to compensate the public treasury for the improperly disbursed amounts and must face administrative disciplinary measures as mentioned above.

III. EFFECTIVE DATE

To allow agencies and levels sufficient time to disseminate and guide subordinate units to fully understand the spirit of the Prime Minister's Circular regulating the management and control of wage fund expenditures and the Circular guiding its implementation by the Ministry of Finance, the establishment, examination, and execution of wage fund expenditures as stipulated in this Circular will take effect from the 1964 fiscal year.

Upon receipt of this Circular, we request ministries, central agencies, and administrative committees of regions, cities, and provinces to study and apply it and guide subordinate units to implement it. During the implementation process, if there are any difficulties or obstacles, please discuss them with the Ministry of Finance for resolution...

(Forms 1, 2, 2^{The Standing Office of the Council for International Cooperation on Non-Governmental Organizations (Vietnam Friendship Association) is the agency responsible for receiving registration dossiers, leading, and coordinating with member agencies of the Council to examine dossiers and return results of reviews of registration dossiers of foreign non-governmental organizations in Vietnam.}, 3, 4, 5, 6, 7 are not published in the Official Gazette).