Decision No. 30/2021/QD-TTg on the issuance of principles, criteria, and allocation standards for the central budget's regular expenditure forecast for 2022

Pursuant to …;
Regarding the issuance of principles, criteria, and allocation standards for the regular budget expenditure plan for the year 2022

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

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

Pursuant to Resolution No. 88/2019/QH14 dated November 18, 2019 of the 14th National Assembly on approving the overall development plan for ethnic minority and mountainous regions during the period from 2021 to 2030;

Pursuant to Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly on the principles, criteria, and allocation standards for the regular budget expenditure plan for the year 2022;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision on the principles, criteria, and allocation standards for the regular budget expenditure plan for the year 2022.

Article 1. Attached to this Decision are the principles, criteria, and allocation standards for the regular budget expenditure plan for the year 2022.

Article 2. Scope of Application

2. Applicability:

a) This Decision provides detailed allocation standards for the regular budget expenditure plan for each criterion, time periods, and agencies providing data as the basis for determining the regular budget expenditure plan for the year 2022 and subsequent years within the new fiscal stability period as stipulated by the State Budget Law and the National Assembly's Resolutions;

b) For subsequent years within the new fiscal stability period, implementation shall be carried out according to the provisions of the State Budget Law, Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly, and the regulations applicable to the new fiscal stability period as set forth in this Decision.

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, other central agencies, provinces, centrally-administered cities (hereinafter referred to as ministries, central agencies, and localities);

b) Agencies, organizations, and individuals involved in the preparation, allocation, and execution of the regular budget expenditure plan.

Article 3. Principles and Criteria for Allocating the Regular Budget Expenditure Plan

1. The establishment of the system of allocation standards for regular budget expenditures must contribute to achieving the goals and tasks of the socio-economic development plan, ensuring national defense and security; prioritizing funding for important areas and ethnic minority and mountainous regions with special difficulties, difficulties, border areas, and islands.

2. It must be consistent with the state budget balance capacity for the year 2022, the financial and state budget plan for three years from 2022 to 2024, and the five-year national financial plan from 2021 to 2025. Prioritize resources to implement salary reform as per Resolution No. 27-NQ/TW of the Central Committee and the National Assembly's Resolution. Gradually enhance the efficiency of state budget utilization, striving to reduce the proportion of regular expenditures, contributing to the restructuring of the state budget, administrative management organization, public service units, county and commune administrative organization adjustments, reduction of staffing, implementation of salary and social insurance reforms of the Party and State, and the requirements of political tasks of each ministry, central agency, and locality.

3. Practice thrift, combat waste; administrative reform to improve the quality of public services, efficient use of the state budget; contribute to the reform of financial management in the public sector to reduce direct support to public service units, increase sources to ensure policies supporting poor people and policy beneficiaries to access public services, encourage socialization, mobilize social resources for economic and social development.

4. Enhance autonomy, aligning with functions, responsibilities, and state budget expenditure systems.

5. Allocation criteria must be clear, simple, understandable, easy to implement, monitor, and supervise; ensure fairness, transparency, and openness; gradually align with international practices.

6. Maximize regular expenditures within the administrative management budget standards of ministries and central agencies with the requirement of thorough thrift; reduce conference, seminar, and foreign mission travel expenses; prioritize funding allocation for judicial bodies, State Audit Office, Government Inspectorate.

7. The allocation standards for regular budget expenditures for provinces and centrally-administered cities must comply with additional principles and criteria as follows:

a) Population criteria are the main criteria divided into four regions; combine supplementary criteria suitable for actual conditions and characteristics of each locality. The principle of population zoning is specified in Clause 2, Article 4 attached to this Decision;

b) Local budget allocation standards are established for various spending areas as prescribed by the State Budget Law, ensuring salaries, allowances, contributions according to regulations, and a base salary of 1,490,000 VND/month, activities of administrative state management agencies, public service units, and funds to implement policies and benefits issued by the State up to the date when the Standing Committee of the National Assembly issued its Resolution (excluding additional funds for implementing multi-dimensional poverty reduction policies from 2021 to 2025 and funds for implementing certain policies encouraging and supporting marine product exploitation and marine service development in distant sea areas). From the 2022 fiscal year, the issuance and implementation of new systems that increase state budget expenditures shall be carried out according to Clause 4, Article 9 of the State Budget Law. The central budget will support localities after they have utilized all increased revenue, cost savings, and other legitimate financial sources as stipulated but still lack sufficient resources. In cases where localities are affected by natural disasters, epidemics, or serious accidents, localities must proactively use their local budget plans, including reserves and financial reserves, and other legitimate financial sources as stipulated to address the situation; if the local budget exceeds its balancing capacity, the central budget will support the local budget.

c) In the case where the budget estimate for domestic capital construction investment expenditures (excluding development investment expenditures from land use fees and lottery revenues) and the regular budget expenditure estimates of local governments calculated according to the principles, criteria, and standards of 2022 are lower than the approved 2021 budget estimates decided by the National Assembly, the Prime Minister shall allocate within the scope specified in point b, Clause 7, Article 7 of this Decision to ensure that they are not lower. For the amount allocated to balance local government budgets, the People's Councils of provinces may proactively arrange the structure of local government budget expenditures for 2022 based on the principle of thoroughly reducing regular expenditures to concentrate resources for development investment expenditures.

Article 4. Organization of Implementation

1. Based on the standards for allocating regular budget expenditure estimates of the state budget issued together with this Decision, the Ministers, Heads of central agencies shall issue standards for allocating budget estimates for subordinate units to serve as the basis for organizing implementation, ensuring accurate totals, being suitable to the actual characteristics and revenue sources of each subordinate unit, implementing transparency and openness, and complying with relevant laws; at the same time, they shall send these to the Ministry of Finance for consolidation and reporting to the Prime Minister.

2. The standards for allocating regular expenditures of local government budgets in 2022 as stipulated in Resolution No. 01/2021/UBTVQH15 dated September 1, 2021 of the Standing Committee of the National Assembly and the accompanying regulations in this Decision are only used to determine total regular expenditures, including detailed areas such as education and training, vocational training, science and technology for the National Assembly to decide. Based on financial capacity and specific conditions in their locality, the People's Committees of provinces and centrally-administered cities shall submit to the People's Councils of provinces to issue principles, criteria, and standards for allocating local government budget expenditures that are appropriate to each level of local administration, suitable to the actual situation of each spending area, and in accordance with the State Budget Law to serve as the basis for building and allocating local budgets for 2022, the first year of the new budget period; at the same time, they shall send these to the Ministry of Finance for consolidation and reporting to the Prime Minister.

3. Based on the total regular expenditures of local government budgets in 2022 calculated according to allocation standards, localities shall establish allocation standards for local government budgets, in which the allocation of expenditures for public service organizations must comply with the provisions of Government Decree No. 60/2021/NĐ-CP dated June 21, 2021 on the financial autonomy mechanism of public service organizations.

4. During the process of allocating, managing, and using state budget funds, the Ministers, Heads of central agencies, and localities must strictly implement thrift, anti-waste, administrative reform; implement transparency and openness in budgeting as prescribed; clearly define the responsibilities of each agency, unit, and head in managing and using state budget funds.

Article 5. Effective Date

This Decision takes effect from the date of issuance.

Article 6. Responsibility for Implementation

The Minister of Finance, Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and centrally-administered city People's Committees are responsible for enforcing this Decision.

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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PRINCIPLES, CRITERIA AND STANDARDS FOR ALLOCATING REGULAR EXPENDITURE ESTIMATES
OF THE STATE BUDGET IN 2022

(Attached to Decision No. 30/2021/QĐ-TTg dated October 10, 2021 of the Prime Minister)

PART I
STANDARDS FOR ALLOCATING REGULAR EXPENDITURE ESTIMATES
OF THE STATE BUDGET FOR MINISTRIES AND CENTRAL AGENCIES

Article 1. Criteria and allocation standards for the state budget expenditure on state management, the Party, and mass organizations

1. Group of agencies including the Supreme People's Court, the Supreme People's Procuracy, the Ministry of Justice, the State Audit Agency, the Government Inspectorate, and other central agencies:

a) Regarding criteria: Based on the number of staff positions assigned by the competent authority according to job positions and the appropriate structure of civil servants in accordance with the functions, tasks, and workload of each ministry and central agency. In addition to the regular budget expenditure allocated based on the number of staff positions, central ministries and agencies are also allocated funds to ensure salary payments, allowances, and contributions according to salary regulations, and funds to ensure specific special tasks of each central ministry and agency.

b) Allocation standard based on staffing criteria:

Apply a common standard for the group of agencies including the Supreme People's Court, the Supreme People's Procuracy, the Ministry of Justice, the State Audit Agency, and the Government Inspectorate: The allocation standard is 72 million VND per staff position.

Apply a declining standard method for the remaining central ministries and agencies (excluding the Supreme People's Court, the Supreme People's Procuracy, the Ministry of Justice, the State Audit Agency, the Government Inspectorate, and the agencies specified in Clause 2 of this Article): The number of staff positions assigned by the competent authority to each central ministry and agency is divided into different levels with the first level having up to 100 staff positions. The budget allocation standard decreases gradually according to the levels of staff positions, specifically as follows:

+ Up to 100 staff positions: Allocation standard is 70 million VND per staff position;

+ From the 101st to the 500th staff position: Allocation standard is 65 million VND per staff position;

+ From the 501st to the 1,000th staff position: Allocation standard is 61 million VND per staff position;

+ From the 1,001st staff position onwards: Allocation standard is 57 million VND per staff position.

c) The allocation standard based on staffing criteria as stipulated in Point b above includes:

Regular expenditures serving the operation of the administrative apparatus of agencies: Awards according to regulations, collective welfare; information, propaganda, communication; travel expenses, conferences, summaries; outbound and inbound delegations; office supplies, public service payment; operation of agency headquarters; funding for activities supporting work of the Party and mass organizations within the agency.

Regular business expenditures arising annually: Expenditures for specialized management business operations; expenditures for building, reviewing, and perfecting legal regulatory documents systems; training, propaganda, and dissemination of legal regulatory documents; expenditures for inspection and supervision activities.

Salary and wage expenditures and expenditures for activities of contractual laborers performing auxiliary and service tasks as prescribed.

Maintenance, repair, and regular upkeep costs for infrastructure facilities and assets serving professional work; procurement and replacement costs for equipment and working tools for officials and civil servants as prescribed.

d) Additionally, allocate funds for certain non-routine and special tasks of sectors and fields as prescribed, including:

Special expenditures of a general nature for central agencies: Annual fees; counterpart funds for projects; rental costs for headquarters; costs for organizing National Congresses and international conferences approved by the competent authority; costs for activities of steering committees, coordination boards, inter-ministerial task forces, committees, and councils established or authorized by the Prime Minister or delegated to ministries to establish; funds to support the drafting of laws and resolutions of the National Assembly, ordinances, and resolutions of the Standing Committee of the National Assembly; costs for purchasing cars and major repairs to headquarters.

Special expenditures of a specific nature for some central ministries and agencies: Costs for overseas Vietnamese agencies; funds to ensure the operation of the court system and certain special tasks of judicial agencies as prescribed by law; funds to ensure the operation of vehicles for state reception; funds for purchasing gifts and souvenirs for high-level leaders when traveling abroad; funds to support religious organizations, religious functionaries, and clergy operating in Vietnam; funds to ensure communication between Party and state agencies; additional costs for outbound and inbound delegations to meet special tasks of the Ministry of Foreign Affairs and the Ministry of Industry and Trade; travel expenses for inspection teams of the Government Inspectorate and audit teams of the State Audit Agency; costs for hiring quality inspections and appraisals to serve specialized auditing and inspection activities as prescribed; costs for social monitoring, public opinion, and organizing mass activities of political and social organizations; costs for conducting periodic national censuses and surveys every two years, five years, and ad hoc surveys as decided by the competent authority; costs for conducting monthly, quarterly, and annual surveys outside regular expenditures carried out by statistics officials; costs for the activities of the Council for Drafting Legal Regulatory Documents; the Council for Appraising Projects and Draft Legal Regulatory Documents implemented by the Ministry of Justice under the Law on Issuing Legal Regulatory Documents; costs for uniforms as prescribed; funds for producing awards and prizes.

Other special tasks arising infrequently that are decided by the competent authority.

Other special tasks that arise infrequently shall be decided by the competent authority.

2. Allocation of the state budget expenditure on state management, the Party, and mass organizations for special agencies, units, and organizations at the central level:

For the group of offices: Do not apply the allocation standard for regular expenditure based on staffing; the annual state budget expenditure is determined based on the standards, expenditure regulations, and special tasks of these agencies.

For state administrative management agencies currently applying the budget expenditure mechanism and policies as stipulated in Point b Clause 1 Article 5 of the State Budget Law or those currently applying special financial income mechanisms approved by competent authorities: Based on the Resolution of the National Assembly and the guidance of competent authorities regarding the implementation of salary reform pursuant to Resolution No. 27-NQ/TW dated May 21, 2018 of the Central Committee of the Communist Party of Vietnam's 12th term, these agencies must apply a unified salary and allowance system; abolish all special mechanisms and policies related to salaries and special incomes. The source of funds shall continue to be implemented according to the provisions of Point b Clause 1 Article 5 of the State Budget Law and relevant laws.

Special associations, political social organizations - professions, social organizations, social organizations - professions that are supported by the state budget according to the provisions of the law.

3. On the basis of the staffing quota assigned by the competent authority and the regular expenditure level according to the allocation standard, encourage ministries and central agencies to streamline staffing, reduce expenses to increase income for civil servants and increase spending on key tasks of the agency or unit.

4. The state management, Party, and mass organization budgets for the following years during the stable budget period shall be determined based on the staffing quota approved by the competent authority and the adjusted standard allocation for state management, Party, and mass organization expenditures, which will increase or decrease according to the state budget capacity proposed by the Government for annual central budget allocation plans decided by the National Assembly.

Article 2. Allocation of the budget for public service sectors

1. Implement the allocation of regular state budget expenditures for public service sectors in 2022 based on assigned functions and tasks, the orientation for reforming the public service sector according to Resolution No. 19-NQ/TW dated October 25, 2017 of the 6th Plenary Session of the 12th Central Committee of the Communist Party of Vietnam, Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public service units, and the provisions of the law on assigning tasks, placing orders, and tendering for the provision of public service products and services. Among them:

Public service units fully self-funding both investment and regular expenditures, and public service units fully self-funding regular expenditures: The state budget does not support regular expenditures. Units must report comprehensively their current year revenue, expenditure tasks, and projected next year plans; submit to the superior management agency for consolidation and send to the Ministry of Finance at the same time as building the annual state budget estimate.

Public service units partially self-funding regular expenditures: The state budget supports regular expenditures after the unit has used retained proceeds from service revenues and fees to fulfill tasks and provide public services without sufficient cost coverage. Implement budget support expenditure quotas for the 2022-2025 period and require a minimum reduction of 15% compared to the 2017-2021 period. At the same time, require the retention of public service proceeds from units to implement salary reform, with the state budget only supporting maximum salary reform funding according to the proportion of regular expenditure support.

Public service units fully funded by the state for regular expenditures: Apply principles, criteria, and allocation standards similar to those for state management expenditure areas, Party, and mass organizations. Continue to reduce average direct state budget expenditures by 10% compared to the 2016-2020 period, excluding essential public services guaranteed by the state budget according to Resolution No. 19-NQ/TW dated October 25, 2017 of the 12th Central Committee of the Communist Party of Vietnam on continuing to reform organizational structures and management, improving quality and efficiency of public service units; simultaneously, implement savings of 10% of additional annual regular budget expenditures and reallocate from allocated state budget estimates to implement salary policy reforms.

2. The state budget reduces regular expenditures for public service units for costs already incorporated into service prices according to the price adjustment schedule for each public service sector; allocate funds to increase support for poverty alleviation policies and access to public services for policy beneficiaries, create sources for implementing salary reforms, increase procurement and repair expenditures, and increase investment development expenditures, thereby restructuring regular expenditure areas and gradually restructuring state budget expenditures.

3. Public service units must fully comply with accounting and financial management regulations, have the responsibility to prepare annual financial statements and annual settlement reports for each source of funds according to the provisions; submit to the superior management agency or the same-level finance agency for consolidation and send to the Ministry of Finance according to the laws on accounting and the state budget.

Article 3. Allocation of the defense and security expenditure budget

Based on the tasks of ensuring defense and security, the financial needs to implement policies and systems for people, and special tasks to prioritize regular central government budget expenditures annually.

Chapter II
DETERMINATION OF THE AMOUNT OF REGULAR NATIONAL BUDGET ALLOCATION FOR PROVINCES AND CITIES UNDER THE CENTRAL GOVERNMENT

Section 1
METHODS FOR DETERMINING SOME CRITERIA AND BASIS FOR THE DETERMINATION OF THE AMOUNT OF REGULAR LOCAL BUDGET ALLOCATION

Article 4. Population Criteria

1. The population of each province and centrally governed city according to the average population in 2022 and the population aged from 1 to 18 years old, sent by the Ministry of Planning and Investment (General Statistics Office) to the Ministry of Finance and localities for determining the amount of regular national budget allocation for 2022.

2. Divide the population into four regions as follows:

a) Particularly difficult region, including the entire population in communes, wards, towns, villages in particularly difficult ethnic minority and mountainous areas (communes, wards, towns in Region III and particularly difficult villages in Regions I and II) and the population in particularly difficult coastal and island communes determined according to the regulations of the competent authority. Specifically:

The entire population in communes, wards, towns in Region III of particularly difficult ethnic minority and mountainous areas is determined based on the list in Decision No. 861/QD-TTg dated June 4, 2021 of the Prime Minister; particularly difficult villages in ethnic minority and mountainous areas are determined according to Decision No. 612/QĐ-UBDT dated September 16, 2021 of the National Ethnic Committee.

The entire population in particularly difficult coastal and island communes is determined according to Decision No. 131/QĐ-TTg dated January 25, 2017 of the Prime Minister.

b) Difficult region, including: The population in communes, wards, towns in Region II of still difficult ethnic minority and mountainous areas (excluding the population in particularly difficult villages in Regions I and II) determined based on the list in Decision No. 861/QD-TTg dated June 4, 2021 of the Prime Minister and the population in island communes (excluding the population in island communes; wards, towns in island areas) according to Decision No. 131/QĐ-TTg dated January 25, 2017 of the Prime Minister.

c) Urban region, including: The population in remaining wards and towns (excluding the population in particularly difficult wards and towns, difficult wards and towns).

d) Other remaining region, including: The population in communes in the remaining area.

3. Provincial People's Committees of provinces and centrally governed cities shall base on the average population in 2022, the population aged from 1 to 18 years old mentioned in Clause 1 of this Article and the population zoning in Clause 2 of this Article to determine and be responsible for determining the population in each region.

Article 5. Criteria for members of poor households

The number of members of poor and near-poor households is determined based on the decision of the Ministry of Labor, Invalids, and Social Affairs regarding the number of poor households in 2020 according to the poverty standard stipulated in Decision No. 59/2015/QĐ-TTg dated November 19, 2015 of the Prime Minister on the multidimensional poverty standard applicable for the period 2016-2020.

Section 2
DETERMINATION OF THE AMOUNT OF REGULAR EXPENDITURE
LOCAL BUDGET

Article 6. Allocation Standards for Education Indices

1. Allocation standards based on the population aged from 1 to 18 years old:

Unit: dong/person/year

The allocation standard under this clause includes: Adequate funding for all levels of education and types of education; scholarship policies for boarding students from ethnic minorities; preferential policies in the field of education that have been issued.

Based on the allocation standard prescribed in this clause, in cases where the proportion of recurrent expenditure for teaching and learning activities is less than 19% compared to the total expenditure for public education services, it will be supplemented to ensure that the proportion of salary, allowances, and other items with the nature of salary (social insurance, health insurance, unemployment insurance, trade union fees, scholarships for boarding students from ethnic minorities) does not exceed 81% (excluding expenditures from tuition revenue). For localities with a higher proportion of the population in special hardship areas and difficult areas than the national average, the recurrent expenditure for teaching and learning activities must ensure a minimum proportion of 20%.

The wage fund, allowances, and other items with the nature of wages are determined based on the staffing level of public education services decided by the Provincial People's Council in 2021; at the same time, taking into account the reports from localities to ensure adequate policies and regulations regarding wages, allowances, and other items with the nature of wages.

During the budget stabilization period, the Provincial People's Council and Provincial People's Committee shall prioritize allocating local budgets for teaching and learning activities.

2. Allocation standards based on additional criteria, determined based on the number of subjects reported by localities in 2021, including support according to the prescribed policy:

a) Early childhood education development policy pursuant to Decree No. 105/2020/ND-CP dated September 8, 2020 of the Government.

b) Policy on education for persons with disabilities as stipulated in Decree No. 28/2012/ND-CP dated April 10, 2012 of the Government guiding certain provisions of the Law on Persons with Disabilities and related guiding documents.

c) Support for students and secondary schools in particularly difficult communes and villages pursuant to Decree No. 116/2016/ND-CP dated July 18, 2016 of the Prime Minister.

d) Funding for tuition fee exemptions and support for learning expenses pursuant to Decree No. 86/2015/ND-CP dated October 2, 2015 of the Government and Decree No. 145/2018/ND-CP dated October 16, 2018 of the Government amending and supplementing certain articles of Decree No. 86/2015/ND-CP.

Article 7. Allocation Standards for Training and Vocational Education Expenditure

Allocation standards based on population (excluding those aged from 1 to 18 years old):

The allocation standard under this Article includes funding for various forms of training and vocational education (regular, part-time, selected candidates, retraining, other forms of training and vocational education), all levels of training and vocational education, provincial political centers, county-level political centers, etc., of the locality.

Article 8. Allocation Standards for Public Health, Population, and Family Services Expenditure

1. Allocation standards based on population:

Based on the local budget capacity, the Provincial People's Council and Provincial People's Committee decide to allocate funds for preventive healthcare to achieve a minimum of 30% of the health budget, prioritizing primary healthcare, hospitals in difficult regions, border areas, islands, tuberculosis, mental health, and other fields as stipulated in Resolution No. 20-NQ/TW dated October 25, 2017 of the Sixth Plenary Session of the 12th Central Committee on strengthening health care work to improve people's health in new circumstances.

2. Allocation standards based on additional criteria, determined based on the number of subjects reported by localities in 2021; specifically, the subject of poor and near-poor households is defined according to Article 5, Section I, Chapter II; the state budget contribution or support for health insurance premiums according to the Health Insurance Law.

Article 9. Allocation Standards for Administrative Management Expenses

1. Allocation standards for administrative management expenses (excluding salaries, allowances, and contributions based on salary as stipulated in Clause 2 of this Article):

a) Allocation standard based on population criteria:

b) Allocation standard based on the number of district-level and commune-level administrative units:

Island districts (including island districts without commune-level administrative units) shall be allocated an additional VND 3,000 million per district; other district-level administrative units shall be allocated an additional VND 2,500 million per district; commune-level administrative units located in ethnic minority areas, mountainous regions, and islands shall be allocated an additional VND 1,200 million per commune; other commune-level administrative units shall be allocated an additional VND 700 million per commune.

c) For provinces and centrally governed cities with fewer than ten district-level administrative units, an additional 10% of the allocation standard based on population criteria as specified in Point a of this Clause shall be provided.

The number of district-level and commune-level administrative units referred to in Points b and c of this Clause shall be determined as of September 1, 2021.

2. Salaries, allowances, and contributions based on salary (social insurance, health insurance, trade union fees) shall be determined based on:

a) The civil service establishment assigned by the Prime Minister in 2021; the establishment of Party organizations and political-social organizations as reported by the Central Organization Committee; the number of commune-level civil servants, the amount of allowance funds for non-professional staff at the commune, village, and neighborhood levels as stipulated in Decree No. 34/2019/NĐ-CP dated April 24, 2019 of the Government; the number of representatives of People's Councils at all levels for the 2021-2026 term, the number of members of local party committees at all levels, and the number of staff in provincial and municipal party offices as reported by localities.

b) Based on local reports to ensure adequate implementation of current regulations regarding salaries, allowances, and contributions based on salary.

3. In cases where the budget estimate for administrative management expenses calculated according to the standards set out in Clause 1 of this Article is less than 25% of total administrative management expenses, it will be supplemented to ensure a minimum ratio of 25%, with a maximum ratio of 75% for salary, allowance, and contributions based on salary.

Article 10. Allocation Standards for Cultural and Information Services Expenses

1. Allocation standards based on population:

2. Allocation based on supplementary criteria: Each tangible cultural heritage site recognized by the United Nations Educational, Scientific and Cultural Organization (UNESCO) shall be supplemented with VND 15,000 million per site. Heritage management boards shall manage and utilize revenue from fees and other legitimate financial sources as prescribed in Decree No. 60/2021/NĐ-CP dated June 21, 2021 of the Government concerning the financial autonomy mechanism for public service units.

Article 11. Allocation Standards Based on Population Criteria for Radio, Television, and News Agency Services Expenses

Article 12. Allocation Standards Based on Population Criteria for Physical Education and Sports Services Expenses

Unit: dong/person/year

Article 13. Allocation Standards for Social Security Expenses

1. Allocation standards based on population:

Unit: dong/person/year

2. Supplementary allocation standards shall be determined based on the number of beneficiaries in 2021 as reported by localities, including:

a) Funding for monthly social assistance benefits for social welfare beneficiaries as stipulated in Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government, at the level prescribed by the relevant regulations.

b) Funding for electricity support for poor households and social policy households as stipulated in Decision No. 28/2014/QĐ-TTg dated April 7, 2014 and Decision No. 60/2014/QĐ-TTg dated October 30, 2014 of the Prime Minister.

c) Support for public welfare institutions managed by localities, with an allocation of VND 1,500 million per institution.

Article 14. Allocation Standards for National Defense Expenditure

1. Allocation standards based on population:

Unit: dong/person/year

2. Allocation standards based on additional criteria:

a) Localities shall be supplemented with funds at a rate of VND 5,000 million per island district (including island districts without commune-level administrative units); VND 1,500 million per land border commune-level administrative unit, VND 1,500 million per island commune, VND 500 million per coastal commune to carry out national defense tasks; for provinces adjacent to land borders with two or more neighboring countries, each land border commune-level administrative unit shall be allocated VND 2,000 million per commune.

b) The commune-level administrative units referred to in point a of this clause shall be determined as of September 1, 2021.

Article 15. Allocation Standards for Public Security, Order, and Social Safety Expenditure

1. Allocation standards based on population:

2. Allocation standards based on additional criteria:

a) Localities shall be supplemented with funds at a rate of VND 5,000 million per island district (including island districts without commune-level administrative units); VND 1,500 million per land border commune-level administrative unit, VND 1,500 million per island commune, VND 500 million per coastal commune to carry out public security, order, and relations with neighboring localities (for border communes); for provinces adjacent to land borders with two or more neighboring countries, each land border commune-level administrative unit shall be allocated VND 2,000 million per commune.

b) The commune-level administrative units referred to in point a of this clause shall be determined as of September 1, 2021.

Article 16. Allocation Standards for Science and Technology Expenditure

Based on the Law on Science and Technology, taking into account practical needs and the results of budget utilization already allocated, the Ministry of Science and Technology shall take the lead in developing plans for allocating annual budget estimates for science and technology expenditure for each locality, to be submitted to the Ministry of Finance for consolidation into the annual central budget allocation plan to be presented to the Government for submission to the National Assembly for consideration and decision.

Article 17. Allocation Standards for Economic Activity Expenditure

1. Allocation standards based on population:

Unit: dong/person/year

2. Allocation standards based on tasks:

a) Support funding for the use of water service and public utility product prices according to Decree No. 96/2018/ND-CP dated June 30, 2018 of the Government, at 102% of the average annual result of implementation of expenditure during the period 2017-2020 and the budget estimate for 2021 of the local budget.

b) Support funding for local rice production based on the support level and area of paddy fields announced by the Ministry of Natural Resources and Environment according to Clause 2, Clause 3 of Article 7 of Decree No. 35/2015/ND-CP dated April 13, 2015 of the Government on management and use of paddy fields, and Decree No. 62/2019/ND-CP dated July 11, 2019 of the Government amending and supplementing certain provisions of Decree No. 35/2015/ND-CP.

c) Support funding for maintenance and repair of land border patrol roads managed by localities at a rate of VND 30 million per kilometer (the length of land border patrol roads provided by the Ministry of National Defense).

d) Allocate to provinces and centrally governed cities with urban administrative units at a rate of VND 140,000 million per district, city within a centrally governed city, and Class I city (within a province); VND 85,000 million per Class II city; VND 24,000 million per Class III city; VND 17,000 million per Class IV city; VND 8,500 million per Class V city (urban administrative units classified according to decisions made by competent authorities as of September 1, 2021).

đ) For the task of managing and maintaining national highways from road usage fees collected from motor vehicles, based on revenue forecasts, the Ministry of Transport shall establish criteria, allocation standards, and plans for supplementary targeted budget allocations from the central budget for each locality to be submitted to the Ministry of Finance for consolidation and reporting to the Government for submission to the National Assembly for consideration and decision in the annual state budget estimate.

e) For funds allocated from the Forest Protection and Development Fund to implement payments for forest environmental services, implementation shall follow the provisions of the Forestry Law and Decree No. 156/2018/ND-CP dated November 16, 2018 of the Government detailing certain provisions of the Forestry Law, the Ministry of Agriculture and Rural Development shall consolidate and submit to the Ministry of Finance for consolidation and reporting to the Government in accordance with regulations.

Article 18. Allocation Standards for Environmental Public Services Expenditure

Allocation is based on the total budget estimate for environmental public services from the state budget, with the central government budget accounting for 10% and local government budgets accounting for 90%. The allocation of local government environmental public service expenditure shall be made according to the following criteria:

1. Allocate 40% based on urban population size and population density, specifically:

For special-class cities, the coefficient is 15; for Class I cities, the coefficient is 7; for Class II to Class IV urban populations, the coefficient is 2; for other areas, the coefficient is 1.

Regarding the coefficient based on population density: over 2,000 people/km², the coefficient is 15; between 1,000 - 2,000 people/km², the coefficient is 6; between 750 - 1,000 people/km², the coefficient is 2.5; between 500 - 750 people/km², the coefficient is 1.8; 500 people/km² and below, the coefficient is 1.

2. Allocate 35% based on the environmental impact factor of industrial production according to the value of the GDP of the industry and construction sector in each locality, using the formula:

Value of GDP of the industry

(The value of the GDP of the industry and construction sector of Province A is determined based on the data from the implementation in 2020 provided by the General Statistics Office)

3. Allocate 25% based on the environmental impact factor from natural forests ensuring natural environment according to the area of natural forests in each locality, using the formula:

Total expenditure Number Area of natural forests of

(The area of natural forests of Province A is determined based on the data from the implementation in 2020 provided by the Ministry of Agriculture and Rural Development).

Article 19. Allocation Level for Other Expenditures of Local Government Budgets

Allocation is made at a rate of 0.5% of the total recurrent expenditures calculated according to the allocation standards (from Article 6 to Article 18, Section 2, Chapter II).

Article 20. Allocation for Provinces and Central Cities with Difficulties or Low Population

1. For provinces and centrally-administered cities with difficulties or low population, additional allocation is made according to the percentage of expenditure calculated based on the population allocation standard as follows:

a) Localities in the Mekong Delta region are allocated an additional 15%.

b) Localities with a population under 550 thousand are allocated an additional 20%.

c) Localities with a population from 550 thousand to less than 700 thousand are allocated an additional 18%.

d) Localities with a population from 700 thousand to 1 million are allocated an additional 16%.

2. In cases where a locality meets two or more criteria, it will only be allocated according to the highest support criterion.

Article 21. Allocation for Provinces and Central Cities with Special Mechanisms and Policies or High Rates of Central Budget Transfer

Provinces and centrally-administered cities with special mechanisms and policies or high rates of central budget transfer are allocated an additional percentage of expenditure calculated based on the population allocation standard as follows:

1. Hanoi City and Ho Chi Minh City are allocated an additional 80%.

2. Haiphong City, Da Nang City, and Can Tho City are allocated an additional 70%.

3. Thanh Hoa Province, Nghe An Province, and Thua Thien Hue Province are allocated an additional 45%.

4. Other provinces with a central budget transfer rate of 40% or higher are allocated an additional 60%; localities with a central budget transfer rate of 15% to less than 40% are allocated an additional 50%; localities with a remaining central budget transfer rate are allocated an additional 40%.

Article 22. Budget Reserve

1. The budget reserve of each locality is 2% of the total local budget expenditure.

2. Based on the balanced local budget estimate, taking into account actual circumstances, the provinces and centrally governed cities shall proactively allocate the local budget reserve in accordance with the provisions of the State Budget Law.

Article 23. For years within the budget stabilization period

The Ministry of Finance shall submit to the Government for presentation to the National Assembly:

1. Based on the economic growth rate, consumer price index, and the revenue capacity of the state budget, increase the additional balancing supplement from the central budget to the localities compared to the first year of the budget stabilization period as stipulated by the State Budget Law.

2. A plan for handling situations where new sources of revenue arise from newly operational projects causing significant increases in local budget revenue (more than 30% of the 2022 regular business production and operation revenue forecast).