Law on Thrift and Anti-Waste No. 44/2013/QH13

LAW

Practice of thrift, prevention of waste"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."

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

The National Assembly promulgates the Law on Practice of Thrift, Prevention of Waste,

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Law provides for practice of thrift and prevention of waste in:

1. Management and use of state budget, state capital, state assets, labor, working time in the public sector;

2. Management, exploitation and use of resources;

3. Production, business, and consumption activities of organizations, households, and individuals.

Article 2. Applicability

1. Agencies, organizations, and individuals managing and using the state budget, state capital, state assets, labor, working time in the public sector.

2. Agencies, organizations, households, and individuals managing, exploiting and using resources.

3. Organizations, households, and other individuals.

Article 3. Explanation of Terms

In this Law, the following terms shall be understood as follows:

1. Economy means reducing wastage in the use of capital, assets, labor, working time, and resources while still achieving predetermined objectives. For the management and use of the state budget, state capital, state assets, labor, working time in the public sector and resources in areas with established norms, standards, and regulations issued by competent state agencies, thrift means using at a lower level than the norms, standards, and regulations but still achieving the predetermined objectives or using according to the norms, standards, and regulations but achieving higher than the predetermined objectives.

2. Wastage means ineffective management and use of capital, assets, labor, working time, and resources. For areas with established norms, standards, and regulations issued by competent state agencies, waste is the management and use of the state budget, state capital, state assets, labor, working time in the public sector and resources exceeding the norms, standards, and regulations or not achieving the predetermined objectives.

3. STATE CAPITAL includes the state budget capital, credit guaranteed by the Government, state investment and development credit, state-owned enterprise investment and development capital, and other capitals managed by the State.

4. Public Sector includes agencies and organizations established by the State, invested in physical facilities, provided with all or part of operational funds, directly managed or jointly managed by the State to serve common and essential needs of the State and society.

5. State Assets State Assets

6. Resources include land, water resources, mineral resources, marine resources, continental shelf resources, airspace resources, and other natural resources.

Resources and assets invested in and managed by the State are public assets owned by the entire people and represented and uniformly managed by the State.

7. Head of agency, organization is the person elected, appointed, or approved to hold a leadership position and bears the highest responsibility within that agency or organization.

Article 4. Principles of Practice of Thrift and Prevention of Waste

1. Practice of thrift and prevention of waste is a constant task from policy, guidelines, mechanisms, and policies to implementation and supervision.

2. Practice of thrift and prevention of waste must be based on norms, standards, regulations, and other provisions of law.

3. Practice of thrift and prevention of waste must be linked to administrative reform and ensure the completion of assigned tasks without affecting the normal operation of agencies and organizations.

4. Implement分级管理，各层级、各部门、各单位之间密切配合，在完成分配任务的同时，落实主要领导责任和机关、组织内工作人员的责任，以实现节俭和防止浪费。

5. Ensure democracy, transparency, and openness; ensure the supervisory role of the National Assembly, People's Councils at all levels, the Vietnam Fatherland Front, member organizations of the Vietnam Fatherland Front, and the people in the practice of thrift and prevention of waste.

Article 5. Transparency in Thrift Practices and Waste Prevention

1. Publicizing management and utilization activities of state budget, state capital, state assets, labor, working hours, and resources is a measure to ensure thrift practices and prevent waste.

2. Except for areas and activities under state secrets, the following areas and activities must be publicized:

a) State budget estimates, distribution, adjustment of estimates, and final accounts of agencies and organizations using the state budget; funds with sources from the state budget;

b) Basic construction investment, procurement, management, and use of assets within agencies and organizations using the state budget;

c) Revenue into the state budget, capital mobilization for the state budget and state credit; funds with contributions from domestic and foreign sources; public debt as stipulated in the Law on Public Debt Management;

đ) Standards, norms, and systems established or applied by agencies and organizations; financial management regulations and internal expenditure rules of agencies and organizations; industry and sector standards;

e) Distribution and use of labor resources;

g) Programs and plans for thrift practices and waste prevention; results of thrift practices; wasteful behaviors and their handling outcomes;

h) Procedures and processes for handling matters between state agencies and organizations or individuals;

i) Other areas as prescribed by law.

3. Forms of publicity include:

a) Publishing printed materials;

b) Announcing on mass media;

c) Notifying by written notice to relevant agencies, organizations, and individuals;

d) Posting on electronic information websites;

đ) Announcing at meetings and posting at the workplace of agencies and organizations;

e) Providing information upon request of relevant agencies, organizations, and individuals.

4. In addition to mandatory forms of publicity prescribed by law, heads of agencies and organizations are responsible for selecting and applying one or more forms of publicity suitable for each area of activity as stipulated in Clause 3 of this Article.

5. The Government shall specify detailed forms, contents, and timing of publicity.

Article 6. Supervision of Thrift Practices and Waste Prevention

1. Citizens have the right to supervise thrift practices and waste prevention through reporting, complaints, or accusations, or through the Vietnam Fatherland Front and its member organizations; promptly identifying and reflecting wasteful behaviors to competent authorities.

2. The National Assembly, the Standing Committee of the National Assembly, the National Assembly's agencies, Delegations of National Assembly members, and National Assembly deputies shall supervise thrift practices and waste prevention according to the Law on the National Assembly's Supervisory Activities.

3. People's Councils at all levels and People's Council representatives shall supervise thrift practices and waste prevention in localities according to the law.

4. The Vietnam Fatherland Front and its member organizations, People's Inspection Committees, and Community Investment Oversight Boards shall supervise thrift practices and waste prevention according to the law.

Article 7. Responsibilities of Heads of Agencies and Organizations

1. Develop and direct the implementation of programs and plans for thrift and anti-waste that are integrated with administrative reform tasks, clearly defining thrift targets and anti-waste requirements within their respective fields and agencies under their management; develop solutions to achieve these thrift and anti-waste goals.

2. Within their functions, tasks, and authorities, they are responsible for issuing individual documents that are not in line with practical circumstances or contrary to the law, causing waste.

3. They are individually responsible for organizing the implementation of thrift and anti-waste activities; regularly evaluate and draw lessons from the implementation of programs and plans, and explain about the occurrence of waste within their agencies and organizations.

4. Summarize and report on the situation and results of thrift and anti-waste activities within their agencies and organizations.

5. Ensure the exercise of citizens', agencies', and organizations' rights to supervise thrift and anti-waste activities as stipulated in Article 6 of this Law. Upon receiving reports of wasteful acts, heads of agencies and organizations must direct inspections and reviews to take timely measures to prevent and handle such acts and respond in writing to the agencies, organizations, or individuals who have discovered them.

6. Create necessary conditions for people's inspection activities; organize internal audit, inspection, and supervision activities within their authority; promptly and strictly handle, or cooperate with competent state agencies to handle, persons within their agencies and organizations who commit wasteful acts according to the law; publicly disclose the handling of wasteful acts within their agencies and organizations.

Article 8. Responsibilities of Civil Servants and Public Officials

1. Implement assigned programs, plans, thrift targets, and anti-waste requirements.

2. Manage and utilize state capital and assets correctly according to purpose, standards, and regulations; explain and bear personal responsibility for wasteful acts within their management and utilization scope.

3. Participate in people's inspection activities, monitor, and propose measures and solutions for thrift and anti-waste activities within their agencies and organizations and in their assigned work areas; promptly detect, prevent, and handle wasteful acts within their authority.

Article 9. Detection of Waste and Responsibility for Handling Information on Detected Waste

1. Information on detected waste includes:

a) News articles in mass media;

b) Reports in other forms from agencies, organizations, or individuals.

2. Persons detecting waste have the right to provide information to the head of the agency where waste occurs, the head of the immediate superior agency, inspection, audit agencies, State Audit Office for consideration and resolution, or provide it to mass media for publication according to regulations and must be responsible for the truthfulness and accuracy of the provided information. In case of intentionally providing false information, taking advantage of information to affect the operation of agencies and organizations, or damaging others' reputation, they will be handled according to the law.

3. The head of the agency where waste is detected has the responsibility to verify and clarify the information on detected waste when provided; if waste occurs, they must promptly prevent and remedy it; handle it according to their authority or refer it to the competent authority for handling according to the law and publicly announce the results; explain to competent authorities about the occurrence of waste.

4. Inspection, audit agencies, State Audit Office, and the head of the immediate superior agency upon receiving information on waste must direct and organize verification according to their functions and tasks, prevent and promptly handle according to their authority or recommend the competent authority to handle according to the law.

5. News agencies and press fulfill their responsibilities in detecting and reporting wasteful acts.

6. Strictly prohibit any act that obstructs the exercise of the right to provide information on detected waste; threaten, retaliate against, undermine, or insult those who provide information on detected waste.

7. The Government shall specify detailed regulations on handling information and measures to protect those who provide information on detected waste.

Article 10. Inspection, Audit, Supervision of Expenditure, and State Audit

1. Saving practices and waste prevention inspection is a regular task, including self-inspection by agencies and organizations; inspection by higher-level agencies and organizations on lower-level agencies and organizations and related individuals.

2. Saving practices and waste prevention audit is carried out through administrative inspection activities, specialized inspection, or through the resolution of complaints and denunciations by competent state agencies against agencies, organizations, and individuals.

3. The State Treasury implements inspection and supervision of national budget expenditures according to policies, standards, norms, and regulations set by the State to ensure economical and effective use, and to prevent waste.

4. Saving practices and waste prevention auditing includes financial statement auditing, compliance auditing, and operational auditing regarding the management and use of the national budget, state capital, state assets, and resources by agencies and organizations.

5. Competent state agencies when conducting inspections, audits, expenditure supervision have the responsibility to detect, prevent, and promptly handle violations of saving practices and waste prevention within their authority or recommend higher authorities to handle such violations; identify the causes and propose remedial measures.

Chapter II

PROVISIONS ON PRACTICES OF ECONOMY AND WASTE PREVENTION IN CERTAIN SECTORS

Section 1

PRACTICES OF ECONOMY AND WASTE PREVENTION IN THE ISSUANCE AND IMPLEMENTATION OF STANDARDS, NORMS, AND REGULATIONS

Article 11. System of Standards, Norms, and Regulations

Standards, norms, and regulations serving as the basis for economy and waste prevention include:

1. Standards, norms, and regulations issued by competent state agencies in accordance with laws, applicable nationwide or within specific sectors, fields, or regions;

2. Standards, norms, and regulations issued by agencies and organizations responsible for managing and using the national budget, state capital, state assets, labor, and working hours in the public sector and other resources within their authority;

3. Standards, norms, and regulations stipulated in internal expenditure rules of agencies and organizations established and issued in compliance with the law.

Article 12. Principles for Issuing Standards, Norms, and Regulations

1. Standards, norms, and regulations issued by competent state agencies applicable nationwide or within sectors, fields, or regions must comply with the following principles:

a) Based on scientific and practical grounds;

b) Consistent with the capacity of the national budget and assigned functions and tasks;

c) Issued or reviewed and revised in a timely manner based on economic and social development requirements;

d) Standards, norms, and regulations applied in sectors, fields, or regions must be consistent with those applied nationwide, except where otherwise provided by law;

e) Comply with the procedures for issuing legal regulatory documents and other relevant legal provisions.

2. Standards, norms, and regulations in internal expenditure rules issued by the heads of agencies and organizations must comply with the following principles:

a) Consistent with standards, norms, and regulations applied nationwide, within sectors, fields, or regions;

b) Consistent with the financial capacity of the agency or organization and the assigned work and tasks;

c) Internal expenditure rules must be publicly disclosed and widely discussed within the agency or organization; trade unions at the grassroots level must participate.

Article 13. Responsibilities for issuing norms, standards, and regulations

1. The Minister, Head of a ministry-level agency, Head of a government-affiliated agency, and Head of other central agencies shall be responsible for:

a) Organizing the development, review, amendment, and supplementation of norms, standards, and regulations to submit to the competent authority for issuance or to issue within their authority;

b) Publicizing norms, standards, and regulations applicable nationwide or within the scope of their assigned management;

c) Organizing inspections on the development of norms, standards, and regulations included in internal expenditure rules issued by agencies and organizations under their management.

2. The Chairman of the People's Committee of provinces and centrally-administered cities shall be responsible for:

a) Organizing the development, review, amendment, and supplementation of norms, standards, and regulations to submit to the competent authority for issuance or to issue within their authority;

b) Publicizing norms, standards, and regulations applicable at the local level;

c) Organizing inspections on the development of norms, standards, and regulations included in internal expenditure rules issued by agencies and organizations under their management.

3. The head of agencies and organizations using state budget, state capital, state assets, labor, and working hours in the public sector; the head of agencies and organizations managing, exploiting, and using resources shall be responsible for developing and publicizing norms, standards, and regulations, and internal expenditure rules applicable within their agencies and organizations.

Article 14. Responsibilities for implementing norms, standards, and regulations

1. Agencies, organizations, households, and individuals entrusted with managing and using the state budget, state capital, state assets, labor, and working hours in the public sector, managing, exploiting, and using resources shall be responsible for strictly implementing norms, standards, and regulations issued by authorized state agencies and internal expenditure rules of their agencies and organizations. It is encouraged for other organizations, households, and individuals to apply norms, standards, and regulations issued by authorized state agencies and to proactively develop internal expenditure rules to practice thrift and prevent waste in the management and use of capital, assets, materials, raw materials, fuel, and labor, working hours in production, business, and consumption activities.

2. During implementation, if amendments and supplements to norms, standards, and regulations are necessary, agencies and organizations implementing such norms, standards, and regulations must promptly amend and supplement them within their authority or report to the competent authority for research and consideration to make appropriate amendments and supplements.

Article 15. Responsibilities for inspecting the implementation of norms, standards, and regulations

1. Agencies and organizations authorized to develop and issue norms, standards, and regulations shall be responsible for organizing inspections on the implementation of such norms, standards, and regulations at agencies and organizations within the scope of their application.

2. Agencies and organizations implementing norms, standards, and regulations shall be responsible for self-inspecting the implementation of such norms, standards, and regulations issued by authorized state agencies and internal expenditure rules at their agencies and organizations.

3. During inspection, if violations of regulations on the implementation of norms, standards, and regulations, and internal expenditure rules leading to waste are discovered, they must be promptly addressed within their authority or reported to the competent authority for handling according to the law.

Article 16. Violations in issuing, implementing, and inspecting norms, standards, and regulations

1. Violations in issuing, implementing, and inspecting norms, standards, and regulations include:

a) Issuing norms, standards, and regulations contrary to the principles stipulated in Article 12 of this Law;

b) Exceeding the norms, standards, and regulations issued by competent authorities as prescribed by law or failing to achieve the set objectives;

c) Not organizing inspections on the implementation of norms, standards, and regulations; not handling or reporting to competent state agencies for timely handling cases where norms, standards, and regulations are not followed properly.

2. The Minister, Head of a ministry-level agency, Head of an agency under the Government, Head of another central agency, Chairman of the People's Committee of a province or centrally-administered city, and heads of other agencies and organizations according to their functions and tasks, if they fail to implement or implement incorrectly the provisions of Articles 12, 13, 14, and 15 of this Law or engage in violations as stipulated in Clause 1 of this Article, shall be subject to disciplinary action in accordance with the law.

Section 2

IMPLEMENTATION OF ECONOMY AND COMBATING WASTEFULNESS IN THE PREPARATION, REVIEW, APPROVAL, BUDGET ALLOCATION, SETTLEMENT, MANAGEMENT, AND USE OF STATE BUDGET FUNDS

Article 17. Preparation, review, approval, allocation, and settlement of state budget estimates

1. The preparation, review, approval, and allocation of state budget estimates must comply with the authority, procedures, contents, objects, and timeframes as prescribed by law; conform to norms, standards, and regulations issued by competent state authorities.

2. The preparation, review, and approval of state budget settlements must ensure accuracy and honesty; they must be based on norms, standards, and regulations issued by competent state authorities and comply with the relevant laws on state budgets.

Article 18. Management of state budget funds

1. Management of state budget funds must be based on approved estimates, linked to the results and progress of task implementation, and consistent with administrative reform requirements.

2. Agencies and organizations managing state budget funds have the responsibility to:

a) Develop programs for economy and anti-wastefulness, clearly defining economy targets and anti-wastefulness requirements to assign to agencies and organizations for implementation, ensuring economy and effectiveness;

b) Within the scope of their authority, establish uniform systems and policies to ensure compliance with economy and anti-wastefulness requirements;

c) Conduct inspections, audits, and reviews of the use of state budget funds in accordance with the law.

3. Heads of agencies and organizations are responsible for organizing the implementation of the provisions of Clauses 1 and 2 of this Article; regularly evaluating the achievement of economy targets and anti-wastefulness requirements assigned; addressing any irregularities or wastefulness identified through internal audits and cases of violation concluded by the State Audit Agency, inspection bodies, and audit offices.

Article 19. Use of state budget funds

1. The use of state budget funds must ensure compliance with purposes, objects, norms, standards, and regulations within the allocated budget estimates, linked to the completion of tasks by agencies and organizations.

2. Agencies, organizations, and individuals using state budget funds have the responsibility to develop plans, measures, and organize implementation to achieve assigned economy targets and anti-wastefulness requirements, ensuring the completion of tasks.

3. Heads of agencies and organizations regularly evaluate the achievement of assigned economy targets and anti-wastefulness requirements, ensuring that state budget funds are used in compliance with purposes, objects, norms, standards, and regulations.

Article 20. Management and use of funds for national target programs and national programs

1. Funds for national target programs and national programs must be used for their intended purposes, contents, and schedules approved; in accordance with established norms, standards, regulations, and laws.

2. Organizations, entities, and individuals using funds for national target programs and national programs shall have the responsibility to:

a) Determine objectives, savings targets, and requirements to prevent waste in the management and use of funds for national target programs and national programs;

b) Develop plans, measures, and organize implementation to achieve savings objectives and anti-waste requirements;

c) Conduct internal audits, evaluate the implementation of programs and savings objectives and requirements annually; promptly identify cases of waste for handling according to the provisions of the law.

3. Funds for national target programs and national programs can only be settled after the results of implementation have been accepted; for unaccepted contents, the person responsible for managing and directing the program must clarify the reasons and determine specific responsibilities for handling according to their authority or transfer to the competent authority for handling according to the provisions of the law.

Article 21. Management and use of funds for scientific and technological tasks

1. The management and use of funds for scientific and technological tasks must be purposeful, non-repetitive with other funding sources, and ensure economy and effectiveness.

2. Implement a budget allocation mechanism for scientific and technological tasks based on research norms, science and technology standards, and output results. Only settle allocated funds when the results of scientific and technological tasks have been accepted. For unaccepted scientific and technological tasks, part or all of the allocated funds for incomplete contents or items must be refunded according to the laws on science and technology and other relevant laws.

Article 22. Management and use of funds for educational and training tasks

1. Planning and developing training programs must be based on economic and social development needs, assessing material conditions and the quantity and quality of teachers and lecturers.

2. Developing educational programs and contents must ensure basic, comprehensive, practical, reasonable, stable, unified, and inherited characteristics.

3. Funds for developing educational programs and contents must be used effectively, for their intended purposes, in compliance with the law, and consistent with training planning.

4. Issuing permits to establish schools must be based on the training planning stipulated in Clause 1 of this Article and other relevant laws.

Article 23. Management and use of funds for health care tasks

1. The management and use of funds for health care tasks must be purposeful, meet objectives, comply with established norms, standards, and regulations under the law.

2. Developing long-term, five-year, annual strategies, plans, and projects, works in healthcare must be based on research, surveys, assessments of current material conditions, equipment, human resources, and socio-economic effects, ensuring system-wide synchronization in healthcare facilities nationwide.

3. Investments in building, purchasing equipment, preventive medicines, and treatment drugs for healthcare activities funded by the state budget must comply with planning, purposes, objects, and construction and procurement procedures, fitting actual needs and conditions regarding material infrastructure and human resources of healthcare facilities.

4. Issuing permits to establish healthcare examination and treatment facilities must be based on the development strategies, plans, and programs stipulated in Clause 2 of this Article and other relevant laws.

Article 24. Establishment, management, and use of funds with sources from the state budget

1. The establishment of funds with sources from the state budget must meet the following requirements and conditions:

a) There must be a proposal for establishing the fund, clearly stating the legal basis, necessity, economic and social significance, and the irreplaceability by other forms of state budget allocation;

b) It must be consistent with the capacity of the state budget;

c) It must not overlap in purpose and charter with other funds;

d) It must be established according to the prescribed procedures, formalities, and authority.

2. The management and use of funds with sources from the state budget must ensure the following principles:

a) Compliance with laws on the state budget;

b) Implementation of the operational regulations and financial mechanisms of the fund;

c) Ensuring the purpose and charter of the fund;

d) Fulfilling all reporting information requirements;

đ) Transparency in accordance with the provisions of the law.

3. Funds with sources from the state budget must disclose the following contents:

a) Operation regulations and financial mechanisms of the fund;

b) Annual financial plans, detailing revenues and expenditures related to the state budget as prescribed by the competent authority;

c) Fund operation results;

d) Annual financial settlement approved by the competent authority.

4. Funds originating from the state budget and those established in accordance with the law shall be dissolved by the competent authority that established the fund or reported to the competent authority for dissolution if they operate contrary to their charter and purpose, have completed their objectives and tasks, or are ineffective, in accordance with the provisions of the law.

Article 25. Practicing thrift and preventing waste in certain cases of using the state budget

1. Certain cases of using state budget funds specified in this Article include:

a) Organizing conferences, seminars, symposiums;

b) Sending civil servants, public officials, and employees on missions and surveys both domestically and internationally;

c) Training and upgrading skills of civil servants, public officials, and employees;

d) Using electricity and water;

đ) Using office supplies, books, magazines;

e) Receiving guests, ceremonial events; organizing festivals, commemorative ceremonies.

2. For the cases stipulated in Clause 1 of this Article, the heads of agencies and organizations with authority are responsible for:

a) Issuing management regulations, setting targets and indicators for thrift and anti-waste requirements, and conveying them to each department and individual for implementation;

b) Managing and using state budget funds in accordance with the approved norms, standards, systems, and budgets, ensuring the completion of assigned tasks;

c) Depending on the nature of the indicators, implementing cost-sharing to direct users of activity funds if conditions permit under the law to ensure efficiency and suitability with job requirements;

d) Conducting internal audits annually to promptly detect and handle violations.

Article 26. Granting autonomy and responsibility for finance to agencies and organizations

1. Granting autonomy and responsibility for staffing and finance to agencies and organizations operating with state budget funds when they meet the conditions prescribed by law; encouraging agencies and organizations to implement cost-sharing for some funds to direct managers and users if conditions permit under the law;

2. Granting autonomy and responsibility for finance must be based on functions and tasks and evaluated against the actual use of state budget funds by agencies and organizations, ensuring thrift and anti-waste practices. Determining the value of state assets to grant to public service units for autonomous financial management, if conditions permit under the mechanism for capital transfer to enterprises, must comply with the provisions of the law on the management and use of state assets.

3. Agencies and organizations granted autonomy and responsibility for finance must comply with the provisions of the law, ensuring the fulfillment of assigned functions, tasks, and objectives when cost-sharing for activity funds and autonomous financial management is granted.

Article 27. Acts causing waste in the preparation, examination, approval, allocation, budgeting, settlement, management, and use of state budget funds

1. Preparing, examining, approving, allocating, and budgeting without authority, procedure, content, and time limits; not in accordance with the intended recipients, exceeding established norms, standards, and regulations.

2. Using state budget funds for purposes other than those specified, exceeding intended recipients, norms, standards, and regulations; failing to develop plans, measures, and organize implementation to achieve savings targets and requirements to combat waste within agencies and organizations.

3. Settling state budget expenditures not in accordance with procedures, containing incorrect content, exceeding intended recipients, norms, standards, and regulations; delaying settlement beyond legal deadlines.

4. Managing and using funds originating from the state budget and funds established according to legal provisions not in accordance with the purpose and objectives of the fund; not adhering to operational rules and financial mechanisms of the fund.

5. Preparing and approving training plans and programs without basing them on economic and social development needs and assessments of material and equipment conditions, as well as the quantity and quality of teaching staff.

6. Developing educational programs and content that do not ensure comprehensiveness, practicality, rationality, stability, consistency, and continuity.

7. Using funds for developing educational programs and content not in accordance with purposes, inconsistent with training plans and programs, and the capabilities of educational institutions.

8. Developing and approving health strategies, plans, projects, and constructions that do not ensure synchronization, leading to shortages of medical personnel and low efficiency in healthcare facilities.

9. Procuring equipment for healthcare facilities funded by the state budget not in accordance with purposes, overlapping with other funding sources, and purchasing more than needed, resulting in underutilization or inefficient use.

10. Approving the establishment of schools and healthcare facilities not consistent with education and healthcare development strategies, plans, and related legal provisions.

Section 3

IMPLEMENTATION OF ECONOMY AND WASTE PREVENTION IN PROCUREMENT AND USE OF TRANSPORT MEANS AND WORKING EQUIPMENT BY STATE AGENCIES AND ORGANIZATIONS

Article 28. Procurement, equipping, and repairing transport means

1. Procuring and equipping transport means must be in accordance with intended recipients, serving work effectively; not exceeding norms, standards, and regulations issued by competent state authorities and must comply with legal provisions on bidding and state asset management and use.

2. Repairing and replacing transport means must be based on norms, standards, regulations, and technical standards set by competent authorities.

3. Agencies and organizations responsible for managing and using transport means have the responsibility to:

a) Determine economy targets, savings indicators, and waste prevention requirements in procurement, repair, and replacement of transport means;

b) Annually develop plans for procurement, new equipping, repair of transport means or implement redistribution from surplus areas to shortage areas to achieve assigned economy targets and ensure completion of tasks.

Article 29. Management and use of means of transportation

1. The use of means of transportation of agencies and organizations must be in accordance with the purpose, target group, and not exceed the quota, standard, and regime issued by competent state authorities.

2. Agencies, organizations, and individuals entrusted with the management and use of means of transportation shall have the responsibility to:

a) Determine the targets, savings indicators, and requirements for preventing waste in the use of means of transportation;

b) Implement measures to practice thrift and prevent waste in the maintenance of means of transportation and the use of fuel according to the consumption quota to achieve the assigned savings targets and indicators.

3. Means of transportation that are no longer usable must be liquidated and the proceeds promptly remitted to the state budget in accordance with the provisions of the law.

4. The Government shall stipulate and organize the implementation of the regime for managing and using means of transportation through the following methods:

a) Equipping means of transportation based on position, rank, area, and field of work.

5. ORGANIZATIONS AND INDIVIDUALS VIOLATING THE PROVISIONS OF CLAUSES 1, 2, AND 3 OF THIS ARTICLE CAUSING WASTEFULNESS SHALL BE LIABLE FOR COMPENSATION AND ADMINISTRATIVE SANCTIONS OR DISCIPLINARY ACTION.

PROCUREMENT, INSTALLATION OF WORKING MEANS AND EQUIPMENT

Article 30. Procurement, equipping, managing, and using working equipment and devices

1. Procurement, equipping, managing, and using working equipment and devices must be in accordance with the purpose, target group; not exceeding the quota, standard, and regime issued by competent state authorities; serving practical and effective work needs; meeting technological innovation requirements; and must be carried out in accordance with the provisions of the law on bidding and the law on the management and use of state assets.

2. Agencies and organizations managing and using working equipment and devices shall have the responsibility to:

a) Assign personnel to manage and use; maintain and repair; and keep records of various types of working equipment and devices;

b) Issue internal regulations on the use of working equipment and devices; assign savings targets, indicators, and anti-waste requirements to each department and individual user to implement;

c) Handle within their authority or report to competent agencies or organizations for handling working equipment and devices that are no longer needed, ineffective, or unusable through reallocation, recovery, liquidation, or sale in accordance with the law.

Article 31. Procurement, equipping, managing, and using communication and liaison equipment

1. Procurement and equipping of communication and liaison equipment at workplaces must meet work requirements and not exceed the quota, standard, and regime issued by competent state authorities. Communication and liaison equipment at workplaces can only be used for official purposes.

2. The procurement and use of communication and liaison equipment for individuals or at private residences of civil servants must comply with the quota, standard, and regime issued by competent state authorities and approved budgets; and allocate the relevant expenses to the users.

3. Agencies and organizations entrusted with the management and use of communication and liaison equipment shall have the responsibility to:

a) Issue and implement internal regulations on the use of communication and liaison equipment; assign savings targets, indicators, and anti-waste requirements to each department and individual user to implement;

b) Review all communication and liaison equipment under their management, recover those equipped incorrectly, and develop plans for equipping and reallocating communication and liaison equipment suitable for work requirements, thrift, and effectiveness.

Article 32. Acts causing waste in procurement, provision, management, and use of means of transportation, equipment for work, and communication means

1. Approving procurement and provision of means of transportation, equipment for work, and communication means not in accordance with the target; exceeding the quota, standards, and regulations issued by competent state agencies.

2. Arranging the use of means of transportation, equipment for work, and communication means not in accordance with the purpose; exceeding the quota, standards, and regulations issued by competent state agencies.

3. Using means of transportation, equipment for work, and communication means not for official purposes or using them for production, service business, leasing, joint ventures, or joint operations without a decision from the competent authority.

4. Not handling within the authority or reporting to the competent state agency to handle promptly means of transportation, equipment for work, and communication means that are not needed or are not being used effectively.

5. Neglecting responsibility in preserving means of transportation, equipment for work, and communication means, resulting in damage or loss of property.

6. Not establishing measures to achieve the goals, targets of thrift and requirements to combat waste within the agency or organization.

Section 4

PRACTICING THRIFT AND COMBATING WASTE IN INVESTMENT CONSTRUCTION; MANAGEMENT AND USE OF OFFICE BUILDINGS, PUBLIC HOUSING, AND PUBLIC UTILITY PROJECTS

1. The establishment, review, and approval of economic and social development planning; industry, region, sector, and product development planning; land use planning and construction planning must be consistent with the direction and strategy of economic and social development and the capacity of the economy.

2. The establishment, review, and approval of investment project lists must be consistent with economic and social development planning; industry, region, sector, and product development planning; land use planning and construction planning.

Article 34. Establishing, reviewing, and approving investment projects

2. Approving investment projects must be consistent with the ability to allocate capital sources; ensuring balance between material and raw material supply capacity with production capability and consumption market; achieving economic and social benefits and protecting the ecological environment.

3. Investment projects must prove clear sources of investment capital before making an investment decision, ensuring sufficient capital allocation to implement the project on schedule.

Article 35. Surveying and designing construction projects

1. Surveying and designing construction projects must follow the surveying and design procedures and regulations issued by competent state agencies.

2. Reviewing and approving construction project designs must comply with construction standards and norms issued by competent state agencies.

Article 36. Establishing, reviewing, and approving total budget estimates and project budgets

1. The establishment, review, and approval of total budget estimates and project budgets must be based on quotas, unit prices, and construction standards issued by competent state agencies and must be consistent with the approved design of construction projects.

2. Adjustments to total budget estimates and project budgets must be based on actual implementation, clarifying subjective and objective reasons for adjustments and related responsibilities, and adhering to procedures, formalities, and authorities stipulated by laws on investment, construction, bidding, and other relevant laws.

Article 37. Selection of Contractors and Supervisory Consulting Organizations for Implementation of Investment Projects

1. The project owner must publicly announce the tender invitation through mass media and conduct bidding in accordance with the legal provisions on bidding to select contractors and supervisory consulting organizations.

2. Selected contractors and supervisory consulting organizations must have the necessary conditions and capabilities to implement and supervise the implementation of investment projects; they must also have plans to save costs and prevent waste.

Article 38. Implementation of Investment Projects and Construction Works

1. An investment project can only be implemented and construction works can only commence after being approved by the competent state authority. Investment projects and construction works not included in the planning and plans, failing to meet the required conditions, or not following the prescribed procedures and formalities must be suspended or canceled.

2. Land clearance for the implementation of construction investment projects must ensure the progress of the project. Compensation, support, and resettlement when the State recovers land for construction investment projects must ensure democracy, objectivity, transparency, promptness, and compliance with legal regulations.

3. Construction work must comply with design, construction standards, and specifications; it must adhere to the approved schedule. The project owner and project manager must be responsible for inspecting and requiring the contractor to complete the construction within the stipulated time, according to the design, using materials that meet quality standards and technical requirements, ensuring the quality of the construction work and the construction schedule.

4. Supervisory consulting organizations for construction work must fulfill their obligations as committed to the project owner and project manager; they must promptly detect and prevent negative behaviors causing waste during the construction process.

5. The project owner and project manager are responsible for:

a) Specifying specific targets, savings indicators, and anti-waste requirements to assign to the contractor;

b) Not arbitrarily changing the design, budget estimate, or winning bid price already approved; conducting acceptance and settlement of the construction work in accordance with legal regulations.

Article 39. Management of Construction Investment Capital

1. Management of construction investment capital must adhere to the following principles:

a) Compliance with legal regulations on capital management, ensuring within the scope of approved investment projects and investment support projects;

b) Ensuring compliance with standards, specifications, norms, unit prices, procedures, and formalities as prescribed by laws on investment, construction, and bidding;

c) Being consistent with the ability to allocate funds, ensuring timely progress within the total project budget;

d) Ensuring economic and social efficiency and consistency with investment objectives and requirements.

2. Authorities and organizations managing construction investment capital are responsible for:

a) Determining savings targets, indicators, and anti-waste requirements in the management of construction investment capital to assign to authorities and organizations for implementation, ensuring economy and effectiveness;

b) Ensuring focused investment, achieving goals, being effective, timely allocation of funds, and economy;

c) Conducting supervision, inspection, internal audit, and review of capital management within the organization. Handling or recommending competent authorities to handle promptly any cases of waste that occur.

Article 40. Use of investment capital for construction

1. The use of investment capital for construction must ensure compliance with standards, regulations, norms, unit prices, procedures, and formalities as prescribed by laws on investment, construction, and bidding.

For projects supported partially by state budget funds, the project owner must prove and commit to ensuring sufficient counterpart funding before the project is approved.

2. The project owner using investment capital for construction shall be responsible for developing plans and measures to implement the targets, savings indicators, and requirements to prevent waste, ensuring timely completion of construction works and projects; organizing people's inspection activities, internal auditing, annual evaluations, promptly identifying any violations related to savings and waste prevention, and handling them according to the provisions of the law.

Article 41. Organizing groundbreaking ceremonies, commencement ceremonies, and completion ceremonies for construction works

1. The use of State budget funds to organize groundbreaking ceremonies, commencement ceremonies, and completion ceremonies is only allowed for the following projects:

a) National key projects;

b) Construction works of significant economic, political, cultural, and social value to the locality.

2. The Prime Minister decides on the organization of groundbreaking ceremonies, commencement ceremonies, and completion ceremonies for construction works specified in point a, Clause 1 of this Article, and stipulates the organization of such ceremonies for construction works specified in point b, Clause 1 of this Article.

Article 42. Management and use of office premises and facilities for public services

1. Agencies and organizations entrusted with managing and using office premises, other assets attached to the land area of the office premises, or facilities for public services must manage and use them in accordance with their intended purposes and the relevant legal provisions, ensuring economy and efficiency.

New construction, upgrading, renovation, repair, or renting of office premises and facilities for public services by agencies and organizations funded by the state budget must comply with the norms, standards, and regulations issued by competent state authorities.

2. Office premises used for purposes other than those intended or not used at all must be reclaimed and handled according to the provisions of the law on management and use of state assets and the law on the state budget.

Article 43. Management and use of official housing

1. Official housing is allocated to civil servants for residence during the performance of official duties in accordance with the categories, norms, standards, and regulations issued by competent state authorities. Official housing allocated to inappropriate recipients, used for purposes other than those intended, unused, or expired according to the contract must be reclaimed.

2. The official housing management agency must develop and promulgate the regulation on official housing management, enter into contracts with the users of official housing, periodically inspect the implementation of the contracts, and reclaim the housing when the contract expires.

3. Users of official housing must comply with the regulation on official housing management, use it for its intended purpose, maintain the housing and other assets according to the handover records; they may not arbitrarily renovate, repair, alter the structure or function of the official housing; they may not convert or sublet it under any form, and must return it to the management agency when they no longer qualify for official housing rental or when they no longer need it.

Article 44. Management and use of public welfare facilities

1. Public welfare facilities must be managed and used for their intended purposes. Public welfare facilities that are not put into use or are used inefficiently shall be recovered and transferred to other agencies or organizations for management and use.

2. Agencies and organizations entrusted with managing and using public welfare facilities shall have the responsibility to:

a) Develop and promulgate regulations on facility management; develop plans for preservation, exploitation, repair, and economical and effective use;

b) Determine conservation targets, standards, and requirements to prevent waste in the management and use of public welfare facilities;

c) Supervise, inspect, and manage the use of public welfare facilities.

Article 45. Acts causing waste in investment construction, management, and use of office premises, official housing, and public welfare facilities

1. Approving investment projects not included in approved planning and plans; lacking scientific basis, not meeting standards and norms; exceeding prescribed quotas and unit prices.

2. Conducting topographical and geological surveys not in accordance with procedures and regulations issued by competent state authorities; reporting inaccurate, truthful, and objective survey data. Designing, reviewing, and approving construction project designs not in compliance with procedures, regulations, standards, and norms issued by competent state authorities.

3. Clearing land and implementing projects later than the approved schedule due to subjective reasons; commencing projects and constructions before approval by competent state authorities.

4. Allocating funds in a scattered manner, lagging behind the planned schedule; failing to settle accounts or settling accounts late for projects and constructions.

5. Using investment funds not in accordance with standards and norms; exceeding prescribed quotas and unit prices.

6. Unilaterally adjusting the total budget estimate of construction projects contrary to laws on bidding and other relevant laws. Unilaterally adjusting design, construction standards, and norms from those already approved by competent authorities.

7. Using office premises and official housing not for their intended purposes, beyond designated quotas, standards, and regimes established by competent state authorities.

8. Failing to handle or report to competent state authorities in a timely manner for state-invested facilities that cannot be used, are not needed, or are used inefficiently and fail to meet set objectives.

9. Using state budget funds to organize groundbreaking, commencement, and completion ceremonies for facilities not covered under Clause 1, Article 41 of this Law.

10. Failing to establish and implement conservation targets, standards, and requirements to prevent waste in investment construction, management, and use of office premises, official housing, and public welfare facilities.

Section 5

PRACTICING ECONOMY AND PREVENTING WASTE IN MANAGEMENT, EXPLOITATION, AND USE OF RESOURCES

Article 46. Principles for practicing economy and preventing waste in management, exploitation, and use of resources

1. In line with approved planning and plans for resource exploitation and protection.

2. Must assess economic and social impacts and national sustainable development requirements linked to environmental protection.

3. Must apply scientific and technological progress in resource exploitation and processing; ensuring reasonable, efficient, economical, and purposeful management, exploitation, and use. Resource exploitation and processing permits shall only be granted when such activities meet the requirement of applying scientific and technological progress.

4. Ensuring compliance with procedures and formalities stipulated by laws on land, water resources, minerals, forest protection and development, and other types of resources.

Article 47. Management and Use of Land

1. The management and use of land by agencies, organizations, households, and individuals must ensure:

a) Compliance with land use planning and plans;

b) Proper land use purposes;

c) Economy, efficiency, environmental protection, and not harming the legitimate interests of related land users.

2. Agencies and organizations entrusted with managing and using land shall be responsible for:

a) Managing and using land in accordance with the provisions of the Certificate of Land Use Right, House Ownership Right, and Other Assets Attached to the Land, decisions on land allocation, land lease contracts, and other relevant laws on land;

b) Determining objectives, economy targets, and requirements to prevent waste in land management and use, and developing plans and measures to achieve these objectives and targets; implementing legal regulations on land management and use as stipulated in the Law on Land and other relevant laws;

c) Organizing inspections and audits of land management and use; identifying and handling, within their authority, or referring to competent authorities for handling acts of improper land use and wasteful land use.

Article 48. Management, Exploitation, and Use of Water Resources

1. The management, exploitation, and use of water resources by agencies, organizations, households, and individuals must ensure:

a) Compliance with water resource use planning and plans;

b) Proper purpose, ensuring economy, efficiency, environmental protection, and sustainable development;

c) Not obstructing or causing damage to the lawful exploitation and use of water resources by other organizations and individuals.

2. Agencies and organizations entrusted with managing, exploiting, and using water resources shall be responsible for:

a) Determining objectives, economy targets, and requirements to prevent waste in water resource management, exploitation, and use;

b) Developing plans and measures to achieve these objectives, targets, and requirements;

c) Protecting the water resources being used;

d) Implementing legal regulations on water resource management, exploitation, and use as stipulated in the Law on Water Resources and other relevant laws;

đ) Organizing inspections and audits of water resource exploitation and use; identifying and promptly handling, within their authority, or recommending competent authorities to handle acts of polluting, destroying, causing loss, or wasting water resources.

Article 49. Management, Exploitation, and Use of Minerals

1. The management, exploitation, and use of minerals by agencies, organizations, households, and individuals must ensure:

a) Compliance with mineral exploitation strategies and plans;

b) Ensuring economic and social benefits, environmental protection, and sustainable development;

c) Compliance with mineral exploitation permits issued by competent state management agencies;

d) Implementing thorough recovery during mineral exploitation and efficient use of useful by-products from mineral exploitation activities.

2. Agencies, organizations, and individuals entrusted with managing, exploiting, and using minerals shall be responsible for:

a) Determining objectives, economy targets, and requirements to prevent waste in mineral management, exploitation, and use;

b) Developing plans and measures to achieve these objectives, targets, and requirements;

c) Conducting exploitation according to the types, techniques, and quantities of minerals specified in the permit; depositing guarantees for environmental restoration; implementing environmental restoration after mineral exploitation;

d) Implementing legal regulations on mineral management, exploitation, and use and other relevant laws;

đ) Organizing inspections and audits of mineral exploitation and use; identifying and promptly handling, within their authority, or recommending competent authorities to handle acts of polluting, destroying the environment, causing loss, or wasting minerals.

Article 50. Management, exploitation, and utilization of forest resources

1. The management, exploitation, and utilization of forest resources by agencies, organizations, households, and individuals must ensure:

a) Compliance with the forestry development strategy; adherence to planning and plans for forest protection and development;

b) Protection against forest fires and sustainable development of forest resources;

c) Combination of forest protection and development with reasonable exploitation to maximize the effectiveness of forest resources;

d) Ensuring harmony of interests between the State and forest owners, and between economic benefits from forests and protective, environmental, and resource conservation benefits.

2. Agencies, organizations, households, and individuals entrusted with the management, exploitation, and utilization of forest resources shall be responsible for:

a) Determining objectives, targets for conservation, and requirements to prevent waste in the management, exploitation, and utilization of forest resources;

b) Developing plans and measures to implement objectives, targets for conservation, and requirements to prevent waste in the management, exploitation, and utilization of forest resources;

c) Using the resources for their intended purposes within the boundaries specified in the decision on allocation or leasing of forests and according to the forest management regulations;

d) Organizing inspections and audits of forest resource exploitation and utilization; identifying and promptly addressing acts of pollution, destruction, loss, and waste of forest resources within their authority or recommending competent authorities to handle such acts.

Article 51. Management, exploitation, and utilization of other resources

1. Other resources not covered by Articles 47, 48, 49, and 50 of this Law must be managed, exploited, and utilized economically and efficiently.

2. Agencies, organizations, households, and individuals entrusted with the exploitation and utilization of resources shall be responsible for developing plans and measures to exploit and utilize resources economically and efficiently.

Article 52. Utilization of recycled resources and renewable energy sources

1. Utilization of recycled resources and renewable energy sources is recognized as an effective practice of thrift and anti-waste. Investment projects for recycling, utilizing recycled resources, and using renewable energy sources are entitled to investment incentives as prescribed by laws on investment.

2. Investors contributing capital in the form of patents, technical secrets, technological processes, and related technical services for the utilization of recycled resources and renewable energy sources are financially supported as prescribed by laws.

3. Organizations and individuals with initiatives for recycling, utilizing recycled resources, and renewable energy sources that contribute to thrift and anti-waste are rewarded from the funds saved through the application of these initiatives and as prescribed by laws.

Article 53. Acts causing waste in the management, exploitation, and utilization of resources

1. Managing, exploiting, and utilizing resources contrary to approved planning, plans, and procedures by competent state authorities.

2. Causing pollution and destruction of resources; failing to implement environmental protection measures and solutions.

3. Allocating land, leasing land, reclaiming land, and permitting changes in land use purposes contrary to approved land use planning and plans; using land for unauthorized purposes, inefficiently; delaying the commencement of land use as stipulated in land allocation decisions or lease contracts; failing to return land within the time limit set forth in land reclamation decisions by competent state authorities; leaving land idle or failing to fully exploit the allocated area.

4. Failing to develop measures to achieve objectives, targets for conservation, and requirements to prevent waste in the management, exploitation, and utilization of resources.

5. Failing to classify and process waste as required by law; hindering agencies, organizations, and individuals from conducting scientific and technological research and implementing projects utilizing recycled resources.

6. Issuing permits for resource exploitation and processing that do not meet the requirements for the use of advanced science and technology.

Chapter 6

 PRACTICES OF ECONOMY AND ANTI-WASTE IN ORGANIZATIONAL STRUCTURE, MANAGEMENT, AND LABOR USE AND WORKING TIME IN THE PUBLIC SECTOR

Article 54. Principles for practicing thrift and combating waste in the management and use of labor and working time

1. Adhere to the provisions of laws on the management and use of labor and working time.

2. When reviewing staffing levels and deciding on the allocation of labor resources, working time, competent authorities must base their decisions on job requirements, position responsibilities, and staffing quotas to ensure thrift and the prevention of waste.

3. The management and use of labor and working time must be based on the application of technology, modernization, and administrative reform requirements.

4. The organization of agencies and organizations' structures must be reviewed regarding positions, functions, tasks, powers, organizational structure, and current staffing quotas to avoid overlapping, vacancies, and duplication of functions and tasks.

Article 55. Management and use of labor and working time in state agencies

1. Recruitment of civil servants in agencies and organizations must be based on job requirements, position responsibilities, within the staffing quota decided by the competent state authority; ensuring transparency, fairness, objectivity, and compliance with laws on cadres and civil servants.

2. Training, allocation, and utilization of cadres and civil servants must be based on human resource development plans, job requirements, educational qualifications, professional competence, cadre ranks. Promotion, transfer, and appointment of cadres and civil servants must comply with laws on cadres and civil servants.

3. The use of labor and working time must be based on reasonable, scientific, and effective work organization and linked to administrative reform.

4. Agencies and organizations, and their heads must develop training, upgrading, and evaluation plans for cadres and civil servants according to laws on cadres and civil servants; develop plans for using working time and handling tasks appropriately; establish labor discipline regulations consistent with labor laws and laws on cadres and civil servants.

Article 56. Management and use of labor and working time in public service units

1. Recruitment of staff in public service units must be based on occupational standards, job positions, and job requirements; ensuring transparency, fairness, objectivity; emphasizing the responsibility of the head of the public service unit; and complying with laws on staff members.

2. Training and upgrading of labor in public service units must be based on management position standards, occupational standards, and the need to update knowledge and skills.

3. Public service units must organize work reasonably and scientifically, aligned with the requirement to improve service quality and enhance operational efficiency.

4. Public service units must develop training, upgrading, evaluation, and classification plans for staff members according to laws on staff members; develop plans for using working time and handling tasks appropriately; establish labor discipline regulations consistent with labor laws and laws on staff members.

Article 57. Management and use of labor and working time in other agencies and organizations

Other agencies and organizations shall apply the provisions of Articles 54, 55, and 56 of this Law and laws on labor based on their actual use of labor and working time.

Article 58. Acts causing waste in the management and use of labor and working time in the state sector

1. Hiring civil servants exceeding the authorized establishment quota as decided by the competent authority; hiring the wrong target group, not in accordance with regulations or authority.

2. Hiring into the establishment quota, signing fixed-term labor contracts or indefinite-term labor contracts for jobs that can apply seasonal or specific job-based labor contracts with a duration of less than twelve months, or hiring in the opposite manner.

3. Hiring staff without basing on job requirements, position, occupational title standards, and the salary fund of public service units.

4. Arranging and using cadres, civil servants, and staff without basing on job requirements, educational qualifications, professional competence, rank, and occupational title as prescribed.

5. Training and retraining not according to plans, not based on the need to update knowledge, vocational skills, and capacity of cadres, civil servants, staff, and workers.

6. Using working time for personal matters, or using working time inefficiently.

7. Allocating more personnel quotas than actual needs, not matching scientific progress, and skill levels of workers.

Section 7

PRACTICING ECONOMY AND COMBATING WASTE IN THE MANAGEMENT AND USE OF STATE CAPITAL AND ASSETS AT ENTERPRISES

Article 59. Management and use of state capital at enterprises

1. The management and use of state capital at enterprises must be based on efficiency, diversification of sources of capital, reasonable capital structure, economy; in accordance with the purpose and regulations stipulated by law and the enterprise charter.

2. The representative of the State's share capital at the enterprise has the responsibility to monitor and supervise the business situation of the enterprise related to the effectiveness of the share capital, promptly detect any violations arising, poor use of capital, risk of loss of capital, and report to the owner in a timely manner.

Article 60. Management and use of land and state assets at enterprises

1. The management and use of state assets at enterprises must be based on increasing productivity, quality, and efficiency of asset use. Land management must comply with the purpose stated in the land allocation decision, land lease contract, and Certificate of Land Use Right, House Ownership Right, and other assets attached to the land issued by the competent state authority, consistent with the approved planning.

2. Enterprise managers have the responsibility:

a) To establish regulations for efficient management and use of land and state assets at enterprises;

b) Annually, organize internal audit work, assess the implementation of economy and waste prevention in the enterprise; promptly detect any violations for handling according to the law.

Article 61. Practicing economy and combating waste at state-owned enterprises

1. In addition to implementing the provisions of Articles 59 and 60 of this Law, state-owned enterprises must also implement the following provisions:

a) Implement financial management systems and financial supervision regulations as prescribed by law;

b) Determine and build comprehensive solutions to achieve economy targets and anti-waste requirements in the management and use of capital, funds, and assets within the enterprise;

c) Inspect and promptly detect acts of waste occurring in the enterprise;

d) Encourage organizations and individuals who have identified waste occurring in the enterprise, reward those who have achieved results in practicing economy and combating waste.

2. The head of the state-owned enterprise has the responsibility:

a) To build and register with the owner specific targets and indicators on economy, cost reduction in production and business operations annually and over the long term of the enterprise;

b) Propose measures and solutions to achieve economy targets and cost reduction, publicly disclose them to employees in the enterprise;

c) Organize the implementation of registered economy targets and indicators, regularly report annually to the owner and relevant management agencies on the results of implementation;

d) Organize internal inspection and control, conduct self-inspection and review, financial monitoring reports to promptly detect any violations in the management and use of capital and funds of the enterprise.

Article 62. Acts causing waste in the management and use of state capital in enterprises

1. Acts causing waste in the management and use of state capital in enterprises include:

a) Inefficient management and use of state capital, leading to losses;

b) Misuse of state assets for purposes other than intended;

c) Establishment and management of funds not in accordance with their designated purposes and regulations issued by competent state agencies;

d) Failure to organize measures to implement targets, indicators for thrift and requirements to combat waste in the management and use of state capital and state assets in enterprises.

2. The representative authorized by the State for the State's share capital in enterprises who fails to comply with or complies inadequately with the provisions of Clause 2, Article 59 of this Law resulting in waste shall be handled as follows:

a) Shall be responsible for explaining according to the request of the owner;

b) Depending on the level of violation, shall be subject to disciplinary action or criminal liability as prescribed by law.

3. The head of state-owned enterprises who fails to comply with or complies inadequately with the provisions of Article 61 of this Law and commits violations as stipulated in Clause 1 of this Article resulting in waste shall be handled as follows:

a) Shall be responsible for explaining according to the request of the owner, the inspection agency, the State Audit Agency, supervisory bodies, and specialized state management agencies;

b) Shall compensate for part or all of the damage as prescribed by law;

c) Depending on the level of violation, shall be subject to disciplinary action or criminal liability as prescribed by law.

Section 8

PRACTICING THRIFT AND COMBATING WASTE IN PRODUCTION, BUSINESS, AND CONSUMPTION ACTIVITIES OF THE PEOPLE

Article 63. Principles of practicing thrift and combating waste in production, business, and consumption activities of the people

1. Ensuring the rights and interests of the State, the legitimate rights and interests of organizations and individuals in production, business, and consumption activities.

2. Not obstructing traffic and public activities; not disrupting social order and security; not causing environmental pollution.

3. Preserving traditional customs and aesthetics, building civilized and healthy lifestyles; avoiding waste that affects the legitimate rights and interests of the community.

Article 64. Practicing thrift and combating waste in investment construction, production, business, and consumption activities of the people

1. Investment projects for developing production and business must comply with land use plans, construction planning, cultural heritage conservation and development planning, specialized planning, and regulations on landscape protection issued by competent state agencies.

2. The use of capital, labor, natural resources, and other resources in investment construction, production, and business must be based on thrift and efficiency.

3. The State encourages organizations and individuals to practice thrift and combat waste in production, business, and consumption to reserve capital for investment in production, business, and other forms of investment not prohibited by law.

Article 65. Practicing thrift and combating waste in organizing festivals and other activities using community contributions

1. Organizing festivals and other activities using community contributions must ensure thrift, purposefulness, effectiveness, transparency, preservation of traditional customs and aesthetics, building civilized and healthy lifestyles, avoiding waste.

2. Organizations and individuals who fail to comply with or comply inadequately with the provisions of Clause 1 of this Article resulting in waste must explain before the local community, the Vietnam Fatherland Front, its member organizations, mass media, and specialized management agencies where the activity takes place.

3. The Prime Minister shall specify the implementation of civilized practices in weddings, funerals, and festivals to ensure thrift and waste prevention in production, business, and consumption activities of the people; formulate policies to encourage the whole population to practice thrift and waste prevention in weddings and funerals.

Article 66. Implementation of regulations on thrift and anti-waste in production, business, and consumption activities of the people

1. People's Councils and People's Committees at all levels shall decide on the scale of festivals and other cultural activities within their jurisdiction based on the provisions of the Prime Minister; they shall establish policies to encourage thrift and anti-waste in weddings and funerals; they shall organize and implement movements promoting thrift and anti-waste among the people, and stipulate forms of commendation and rewards for organizations, households, and individuals who comply with the laws on thrift and anti-waste.

2. The Ministry of Culture, Sports and Tourism shall develop standards for civilized families that encourage and motivate the people to practice thrift and anti-waste, contributing to building a civilized and healthy society.

3. Agencies and organizations shall incorporate the content of thrift and anti-waste into their charters, regulations, and rules; they shall require officials, civil servants, employees, and members of their organization to set an example in complying with the laws on thrift and anti-waste; they shall base their assessment and evaluation of officials, civil servants, employees, and members of their organization on the results of their implementation of thrift and anti-waste.

4. Mass media agencies shall promptly publicize, encourage, and highlight exemplary cases of thrift and anti-waste, condemn and criticize wasteful behavior.

Chapter III

RESPONSIBILITIES OF AGENCIES AND ORGANIZATIONS IN PRACTICING THRIFT AND ANTI-WASTE

Article 67. Responsibilities of the Government

1. Propose to the National Assembly and the Standing Committee of the National Assembly to promulgate or promulgate within its authority normative legal documents, policies, and specific measures to practice thrift and anti-waste according to management requirements and in line with each period of economic and social development of the country.

2. Develop, promulgate, and implement the overall program on practicing thrift and anti-waste annually and over the long term; determine and guide national targets, savings indicators, and anti-waste requirements linked to the socio-economic development plan.

3. Direct ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and municipal People's Committees directly under the central government to coordinate in performing tasks to ensure thrift and anti-waste; build and implement annual and long-term programs on practicing thrift and anti-waste within their scope and field of management; decide on specific savings targets for key sectors in the national thrift and anti-waste program.

4. Establish reporting systems on practicing thrift and anti-waste; compile and report to the National Assembly the results of practicing thrift and anti-waste annually at the first session of the following year.

5. Organize inspection and supervision of practicing thrift and anti-waste; promptly, strictly, and publicly handle violations of laws on thrift and anti-waste according to the provisions of the law.

6. Strengthen coordination with the Vietnam Fatherland Front Central Committee in supervising the practice of thrift and anti-waste, and direct mass media agencies to intensify propaganda and mobilization for the whole population to practice thrift and anti-waste.

Article 68. Responsibilities of the Ministry of Finance

1. Assist the Government in uniformly implementing and guiding the provisions of this Law; compile and submit to the Government for approval the annual and long-term Comprehensive Program on Thrift and Anti-Waste; implement, inspect, and periodically compile and report on the results of the implementation of the Program on Thrift and Anti-Waste.

2. Issue or submit to the competent authority for issuance normative legal documents detailing and guiding the implementation of this Law.

3. Guide and assign detailed thrift targets according to each management field linked with the budget planning process annually; organize the implementation and bear responsibility for the results of thrift and anti-waste within the scope of its industry and field of management.

4. Compile and report on the overall results of thrift and anti-waste nationwide to the Government.

5. Conduct inspections, audits, and handle violations related to compliance with and organization of the implementation of laws on thrift and anti-waste within the scope of its industry and field of management; organize the implementation of state treasury expenditure control work in accordance with regulations.

Article 69. Responsibilities of Ministries, Equivalent Agencies, and Government Agencies

1. Issue or submit to the competent authority for issuance mechanisms, policies, and measures for thrift and anti-waste within the scope of their industry and field of management according to their authority, linked with setting thrift goals and indicators and organizing implementation to ensure progress and quality of work.

2. Review economic and technical norms, standards, and systems under their management authority; timely amend, supplement, issue, or submit to the competent authority for issuance in line with practical situations, scientific and technological advancements, ensuring thrift and anti-waste.

3. Develop and implement annual and long-term Programs on Thrift and Anti-Waste, clearly defining objectives, indicators, and criteria for assessing thrift for their industry and field and for subordinate agencies and organizations, to be submitted to the Ministry of Finance for compilation.

4. Organize the implementation and bear responsibility for the results of thrift and anti-waste within the scope of their industry and field of management. Compile the results of thrift and anti-waste and handle wasteful behaviors within the assigned management scope, to be submitted to the Ministry of Finance for compilation to report to the Government.

5. Conduct inspections, audits, handle violations, and publicly disclose the handling of violations related to thrift and anti-waste within the scope of their industry and field of management and for subordinate agencies and organizations under their management authority.

Article 70. Responsibilities of People's Councils at All Levels

1. Within their functions, tasks, and powers, issue regulations to implement measures for thrift and anti-waste within their localities.

2. Decide on policies and solutions for thrift and anti-waste linked with the implementation of the Program on Thrift and Anti-Waste, thrift goals and indicators assigned in line with the socio-economic development situation and specific conditions of the locality.

3. Supervise the organization and implementation of measures for thrift and anti-waste in the locality; supervise the public disclosure of activities stipulated in Article 5 of this Law and the results of inspections and audits on the implementation of regulations on thrift and anti-waste in the locality.

Article 71. Responsibilities of People's Committees at all levels

1. To build and implement annual and long-term programs on thrift and anti-waste, clearly defining objectives, indicators, measures, and criteria for assessing annual thrift and anti-waste practices.

2. To organize and implement measures to promote thrift and anti-waste within their localities; to compile and report to the People's Councils at the same level and higher financial authorities on the results of thrift and anti-waste practices and the handling of wasteful behaviors in their localities.

3. To conduct inspections, audits, and strictly and promptly handle violations of laws on thrift and anti-waste within their jurisdiction and publicly disclose the handling of such violations according to their authority.

4. To publicly disclose matters related to areas and activities stipulated in Article 5 of this Law according to their authority and local classification; to ensure the exercise of citizens' and relevant agencies' and organizations' rights to supervise thrift and anti-waste practices.

Article 72. Responsibilities of the Vietnam Fatherland Front and its member organizations

1. To monitor thrift and anti-waste practices in state agencies and organizations; to oversee the handling of wasteful behaviors according to current laws.

2. To organize propaganda, mobilization, and guidance for the people to practice thrift and anti-waste in production, business, and consumption.

3. The Vietnam Fatherland Front Committee at commune, ward, and town level shall guide the People's Inspection Board at commune, ward, and town level, and the Community Investment Supervision Board; the Executive Committee of the Trade Union at state-owned enterprises shall direct the People's Inspection Board at state-owned enterprises to organize supervision activities on thrift and anti-waste practices.

4. Annually, the Vietnam Fatherland Front Committee shall coordinate with ministries, ministerial-level agencies, government agencies, and People's Committees at all levels to develop and implement action programs for social supervision and feedback on thrift and anti-waste practices.

Article 73. Responsibilities of inspection agencies

1. Inspection agencies responsible for performing inspection functions shall be responsible for implementing, organizing, and directing inspections on thrift and anti-waste practices according to the following principles:

a) Inspections on thrift and anti-waste practices shall be carried out based on legal provisions and standards, norms, and systems established by competent authorities;

b) Such inspections shall not hinder the normal operations of inspected agencies and organizations;

c) Inspections on thrift and anti-waste practices shall be conducted according to plans and schedules, including surprise inspections, and shall be integrated with sector-specific inspections to ensure objectivity and honesty;

d) Inspection activities on thrift and anti-waste practices must comply with the provisions of this Law and other relevant legal regulations.

2. Methods of inspecting thrift and anti-waste practices;

a) Inspections on thrift and anti-waste practices must be linked to the inspection functions of agencies and organizations and must follow the procedures and formalities prescribed by the law on inspections. Agencies assigned to perform specialized inspection functions must include inspections on thrift and anti-waste practices in the content of sector-specific inspections;

b) Organizing specialized inspections on thrift and anti-waste practices.

3. Inspection conclusions on thrift and anti-waste practices must be disclosed according to legal provisions. In addition to the disclosure requirements under the Inspection Law, inspection agencies shall base their decisions on the forms of disclosure specified in Clause 3 of Article 5 of this Law to determine the form of disclosure of inspection results.

4. In cases where violations of laws on thrift and anti-waste practices are discovered, inspection agencies shall have the responsibility to promptly make recommendations and transfer case files to competent state agencies for handling.

Article 74. Responsibilities of the State Audit Agency

1. Within its tasks and powers, the State Audit Agency shall be responsible for conducting audits to prevent, detect, and address violations of laws on thrift and anti-waste.

2. Publicize the results of audits related to thrift and anti-waste, except where such information is classified as state secrets under the law.

3. In cases where violations of laws on thrift and anti-waste are discovered, the State Audit Agency shall promptly make recommendations and transfer relevant files to competent state agencies for handling.

Article 75. Responsibilities of Investigative Agencies, People's Procuratorates, and People's Courts

1. Investigative agencies and People's Procuratorates, upon receiving reports from individuals, organizations, or entities, or requests for prosecution from state agencies regarding cases of waste that indicate criminal offenses, must accept and resolve them according to the procedures stipulated by criminal procedural laws. The results of the prosecution request resolution must be notified in writing to the agency that made the request; if prosecution is not initiated, the reasons must be clearly stated.

2. Within their functions, tasks, and powers, investigative agencies, People's Procuratorates, and People's Courts shall be responsible for taking the lead and coordinating with competent authorities to promptly and strictly handle violations of laws on thrift and anti-waste.

Chapter IV

PETITIONING, REPORTING, REWARDING AND HANDLING VIOLATIONS

Article 76. Complaints and Accusations

1. Citizens, agencies, organizations, civil servants have the right to file complaints; citizens have the right to accuse violations of laws on thrift and anti-waste and are protected according to the law on accusations.

2. Agencies, organizations, and individuals within their authority shall be responsible for resolving complaints and accusations regarding violations of laws on thrift and anti-waste according to the law on complaints and the law on accusations.

3. Individuals who cover up, obstruct, or fail to take responsibility in handling complaints and accusations, or in dealing with violators of laws on thrift and anti-waste; those who threaten, retaliate against, or oppress complainants and accusers shall be subject to disciplinary action, administrative penalties, or criminal liability depending on the nature and severity of the violation.

Article 77. Awards

1. Agencies, organizations, and individuals with the following achievements shall be awarded:

a) Completing or exceeding the assigned targets and indicators for thrift and anti-waste requirements;

b) Proposing effective measures and innovations in practicing thrift and anti-waste that yield specific results;

c) Detecting and promptly reporting to prevent waste from occurring.

2. Sources of awards:

a) Sources of award money as prescribed by the Law on Competitions and Rewards;

b) Savings generated from implementing measures and innovations;

c) Savings achieved by promptly addressing and rectifying detected waste;

d) Self-managed funds of agencies and organizations.

3. Calculation, determination, and utilization of the sources of award money specified in Clause 2 of this Article shall be regulated by the Government.

Article 78. Handling Violations and Compensation for Damages

1. Agencies, organizations, and individuals violating provisions of Articles 27, 32, 45, 53, and 58 of this Law; failing to implement or improperly implementing the provisions of this Law resulting in waste shall be handled as follows:

a) Shall be required to provide explanations at the request of directly managing agencies, higher-level agencies, inspection, audit, supervision agencies, and specialized state management agencies;

b) Shall compensate for part or all of the damage as prescribed by law;

c) Depending on the degree of violation, they shall be subject to disciplinary action, administrative penalties, or criminal liability as prescribed by law.

2. Heads of agencies and organizations who do not directly violate but allow waste to occur within their agencies or organizations, or fail to manage or handle acts of waste committed by those under their direct management or assignment, or fail to address acts of waste within their authority shall be handled as follows:

a) Shall be required to provide explanations at the request of higher-level agencies, inspection, audit, supervision agencies, and specialized state management agencies;

b) Depending on the degree of violation, they shall be subject to disciplinary action or criminal liability as prescribed by law.

3. Heads of directly superior agencies and organizations shall bear joint responsibility for allowing waste to occur within subordinate agencies and organizations and those directly managed by their deputies and shall be handled as follows:

a) Shall be required to provide explanations at the request of higher-level agencies, inspection, audit, supervision agencies, and specialized state management agencies;

b) Depending on the degree of violation, they shall be subject to disciplinary action or criminal liability as prescribed by law.

4. Heads of agencies and organizations may be considered for reduced legal responsibility as stipulated in Clauses 2 and 3 of this Article if they have taken necessary measures to prevent and mitigate the consequences of waste; strictly dealt with, and promptly reported to competent agencies and organizations about acts of waste.

5. The Government shall provide detailed regulations on this matter.

Chapter V

IMPLEMENTATION PROVISIONS

Article 79. Effective Date

This Law takes effect from July 1, 2014. The Law on Thrift and Anti-Waste No. 48/2005/QH11 ceases to be effective from the date this Law takes effect.

Article 80. Detailed provisions

The Government shall provide detailed regulations for the Articles and Clauses assigned in this Law.

This Law was passed by the National Assembly of the Socialist Republic of Vietnam, XIIIth term, sixth session, on November 26, 2013./.