Resolution No. 37/2023/UBTVQH15 stipulates that inspection agencies may retain a portion of the amounts recovered through inspections after they have been deposited into the state budget.

RESOLUTION

Regarding the allocation of a portion of recovered funds discovered through inspections to inspection agencies after such funds have been deposited into the state budget

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY

On the basis of the Constitution of the Socialist Republic of Vietnam;

BASED ON THE LAW ON THE ORGANIZATION OF THE NATIONAL ASSEMBLY NO. 57/2014/QH13, AS AMENDED BY SOME ARTICLES IN LAW NO. 65/2020/QH14;

Based on the Inspection Law No. 11/2022/QH15;

Based on the State Budget Law No. 83/2015/QH13, which has been amended and supplemented with certain articles pursuant to Law No. 59/2020/QH14;

RESOLUTION:

Article 1. Scope of Regulation

This Resolution stipulates the allocation of a portion of recovered funds discovered through inspections to inspection agencies after such funds have been deposited into the state budget; the establishment, allocation, utilization, and settlement of the source of funds allocated to inspection agencies.

Article 2. Applicability

1. Inspection agency.

2. Other relevant agencies, organizations, and individuals.

Article 3. Subjects eligible for allocation

Inspection agencies specified in Clauses 1, 2, 3, and 4 of Article 9 of the Inspection Law No. 11/2022/QH15 are entitled to allocate a portion of recovered funds discovered through inspections after such funds have been deposited into the state budget.

Article 4. Amounts eligible for allocation

1. Funds from the state budget that were embezzled, detained, illegally utilized, or lost due to illegal acts and were recovered through inspections after being deposited into the state budget.

2. Expenditures from the state budget that were made in violation of regulations, standards, or quotas and were recovered through inspections after being deposited into the state budget.

Article 5. Allocation rate

1. The Government Inspectorate may allocate up to 30% of the total amount deposited into the state budget for amounts up to VND 50 billion/year; may allocate an additional maximum of 20% of the total amount deposited into the state budget for amounts over VND 50 billion to VND 80 billion/year; may allocate an additional maximum of 10% of the total amount deposited into the state budget for amounts over VND 80 billion/year.

2. Inspection agencies specified in Point b Clause 1, Point a and Point b Clause 2, Clause 3, and Clause 4 of Article 9 of the Inspection Law No. 11/2022/QH15 may allocate up to 30% of the total amount deposited into the state budget for amounts up to VND 10 billion/year; may allocate an additional maximum of 20% of the total amount deposited into the state budget for amounts over VND 10 billion to VND 20 billion/year; may allocate an additional maximum of 10% of the total amount deposited into the state budget for amounts over VND 20 billion/year.

3. Inspection agencies specified in Point c and Point d Clause 1, Point c Clause 2 of Article 9 of the Inspection Law No. 11/2022/QH15 may allocate up to 30% of the total amount deposited into the state budget for amounts up to VND 2 billion/year; may allocate an additional maximum of 20% of the total amount deposited into the state budget for amounts over VND 2 billion to VND 3 billion/year; may allocate an additional maximum of 10% of the total amount deposited into the state budget for amounts over VND 3 billion/year.

Article 6. Utilization of allocated funds

1. For inspection work, receiving citizens, handling complaints and denunciations, preventing and combating corruption and negative practices, and promoting, disseminating, and educating about laws.

2. To enhance material infrastructure, purchase, repair assets, machinery, equipment, working tools, and transportation means to serve inspection work, receiving citizens, handling complaints and denunciations, and preventing and combating corruption and negative practices.

3. For vocational training, professional development, seminars, conferences; funding for domestic and international study tours to improve the expertise and professional capacity of officials, civil servants, and employees in inspection agencies.

4. For rewarding and motivating organizations and individuals who have achieved results in inspection work, receiving citizens, handling complaints and denunciations, and preventing and combating corruption and negative practices. The expenditure for rewards and motivation for officials, civil servants, employees, and workers in inspection agencies shall not exceed 1.0 times the salary grade, rank, or position according to the law until the implementation of the salary policy reform as per Resolution 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's XIIth term regarding the salary policy reform for officials, civil servants, employees, armed forces, and workers in enterprises.

Civil servants of inspection agencies at ministries, sectors, and localities who enjoy additional income under special mechanisms and policies can only be granted the highest level according to the special mechanism and policy of the ministry, sector, or locality, or the reward and motivation expenditure as stipulated in this Resolution.

5. For specific business expenses serving inspection work, receiving citizens, handling complaints and denunciations, and preventing and combating corruption and negative practices.

Article 7. Establishing the budget estimate, allocating the budget estimate, and settling accounts for the extracted funds

1. The inspection agency shall establish a budget estimate for the funds extracted from part of the amounts recovered through inspections and subsequently deposited into the State budget in accordance with the laws on the State budget, public investment, and related laws. The annual State budget expenditure plan of the inspection agency shall be established based on the following contents:

a) The system, standards, and norms as prescribed;

b) The report of the inspection agency on the amounts recovered through inspections and deposited into the State budget, accompanied by evidence proving that they have been deposited into the State budget;

c) The expenditure needs of the inspection agency as stipulated in Article 6 and not exceeding the extraction limit prescribed in Article 5 of this Resolution.

2. The State budget at the level to which the inspection agency belongs shall be responsible for allocating the annual State budget expenditure plan for the extracted funds.

3. The competent authority shall specifically allocate the budget estimate for the extracted funds to the inspection agency within the annual State budget expenditure plan of the inspection agency or the supervising agency in cases where the inspection agency is not a budgetary unit.

4. The settlement of accounts for the extracted funds shall be carried out in accordance with the laws on the State budget, public investment, and related laws.

Article 8. Effective Date

This Resolution shall take effect from the date of promulgation and apply from the 2024 fiscal year.

This Resolution was adopted by the Standing Committee of the National Assembly of the Socialist Republic of Vietnam, the Fifteenth Session, on September 6, 2023.