Circular No. 512/TC-HCSN of 2003 issued by the Ministry of Finance guides the allocation of state budget estimates for self-financing public institutions that ensure their own operating costs in 2003. The document specifies the methods for calculating and categorizing revenue and expenditure budgets for each type of institution.
适用范围
Self-financing public institutions under central management; self-financing public institutions under local management
要点
- Public institutions that fully cover their regular operating expenses are allocated revenue and expenditure budgets from fees and charges as prescribed.
- For institutions that partially cover their regular operating expenses, the state budget estimate for 2003 must remain stable over three years (2002-2004).
- The supervising authority does not allocate income from production and service provision to public institutions.
- Public institutions with revenue must save 10% of their regular expenditures to implement salary increases as stipulated.
- Non-recurring expenditure budgets are determined by the supervising authority based on specific tasks of the institution.
🌐 本文件的社会影响
- Enhance financial autonomy for self-financing public institutions to make them more flexible in managing their budgets.
- Reduce administrative cost burdens on government agencies when transitioning to a self-financing model.
- Public institutions with revenue must implement savings to increase salaries for staff, teachers, and employees.
- Citizens and businesses may be affected by changes in the financial management of public institutions.
❓ 常见问题
How are state budget estimates allocated to public institutions that partially cover their regular operating expenses?
The budget estimate for 2003 must remain stable over three years (2002-2004) and is determined by adding the increased budget for regular activities from the state budget of each institution.
Does the supervising authority allocate income from production and service provision to public institutions?
No, the supervising authority does not allocate income from production and service provision to public institutions.
What percentage of regular expenditures must public institutions with revenue save to implement salary increases?
Public institutions with revenue must save 10% of their regular expenditures (excluding salaries and salary-like allowances).
How is the non-recurring expenditure budget determined?
The non-recurring expenditure budget is determined by the supervising authority based on specific tasks of the institution.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 512/TC-HCSN ON JANUARY 15, 2003
REGARDING THE ASSIGNMENT OF THE STATE BUDGET ESTIMATE FOR THE YEAR 2003 TO THE SELF-FINANCING PUBLIC SERVICE UNITS
Dear: - Ministries, ministerial-level agencies, government agencies
- Provincial People's Committees under the Central Government
Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to self-financing public service units.
Pursuant to Circular No. 25/2000/TT-BTC dated March 21, 2002 of the Ministry of Finance guiding the implementation of Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government.
Pursuant to Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the classification, preparation, execution, and settlement of the state budget.
Pursuant to Decision No. 181/2002/QĐ-TTg dated December 23, 2002 of the Prime Minister on the assignment of plan indicators and state budget estimates for the year 2003.
The Ministry of Finance guides the assignment of the state budget revenue and expenditure estimate for the year 2003 to self-financing public service units as follows:
I. For self-financing public service units that fully self-finance their regular operating expenses:
Based on the results of classification and the decision on granting financial autonomy rights to self-financing public service units that fully self-finance their regular operating expenses for the period 2002-2004; the situation of implementing the budget estimate in 2002 and the revenue and expenditure estimate for 2003 prepared by the unit; based on the state budget revenue and expenditure estimate for 2003 assigned by the competent authority, the central ministry (for self-financing public service units under central management), and the local administrative body (for self-financing public service units under local management) assign the state budget revenue and expenditure estimate for 2003 to subordinate units as follows:
1. Assign the revenue estimate from fees and charges included in the state budget, including:
- Total amount of fees and taxes collected.
- Amount of fees and taxes retained by the institution for use according to regulations set by the competent government agency for each type of fee and tax.
- Amount of fees and taxes to be remitted to the state budget.
The administrative body does not assign the revenue from production and service provision. The unit builds a revenue plan to manage throughout the year.
2. Assign the expenditure estimate:
- Regular operating expenses from retained fees and charges according to the regulations of the competent state agency for each type of fee and charge.
- Non-regular expenses (including: funds for national-level scientific research projects, ministry-level, and sector-level projects; national target programs; funds allocated under the procurement system; funds for staff reduction; matching funds for projects; construction investment capital; funds for major purchases and repairs of fixed assets): The central ministry (for self-financing public service units under central management), and the local administrative body (for self-financing public service units under local management) assign the budget estimate to the public service unit according to the current provisions in Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the classification, preparation, execution, and settlement of the state budget.
II. For self-financing public service units that partially self-finance their regular operating expenses:
Based on the results of classification and the decision on granting financial autonomy rights to self-financing public service units that partially self-finance their regular operating expenses for the period 2002-2004; the situation of implementing the budget estimate in 2002 and the revenue and expenditure estimate for 2003 prepared by the unit; based on the state budget revenue and expenditure estimate for 2003 assigned by the competent authority, the central ministry (for self-financing public service units under central management), and the local administrative body (for self-financing public service units under local management) assign the state budget revenue and expenditure estimate for 2003 to subordinate units as follows:
1. Assign the revenue estimate from fees and charges included in the state budget, including:
- Total amount of fees and taxes collected.
- Amount of fees and taxes retained by the institution for use according to regulations set by the competent government agency for each type of fee and tax.
- Amount of fees and taxes to be remitted to the state budget.
The administrative body does not assign the revenue from production and service provision. The unit builds a revenue plan to manage throughout the year.
2. Assign the expenditure estimate:
2.1. Regular operating expenses:
2.1.1. Regular operating expenses from retained fees and charges according to the regulations of the competent state agency for each type of fee and charge.
2.1.2. Regular operating expenses from the state budget allocation:
The state budget allocation estimate for 2003 must ensure stable regular operating costs for units over three years (2002-2004) and is determined as follows:
|
State budget allocation for 2003 |
= |
State budget allocation estimate for 2002 (1) |
+
|
Additional amount for 2003 (2) (1) The state budget allocation estimate for 2002 ensures stable regular operating costs for three years (2002-2004) according to the decision of the competent authority granting financial autonomy rights to the unit. |
Where:
(2) The additional amount for 2003 for regular operating expenses from the state budget for each unit is decided by the administrative body within the state budget allocation estimate and the additional tasks of the unit in 2003:
+ Additional student and teacher quotas for the 2003-2004 academic year.
+ Additional hospital beds and patients for 2003.
+ Other legal criteria affecting regular expenses in various fields of activity (education and training, health, culture and information, sports, scientific research, economic public services in agriculture, forestry, water resources, fisheries, transportation and postal services, land administration, geology...).
+ Other factors and additional tasks assigned.
2.2. Non-regular expenses (including: funds for national-level scientific research projects, ministry-level, and sector-level projects; national target programs; funds allocated under the procurement system; funds for staff reduction; matching funds for projects; construction investment capital; funds for major purchases and repairs of fixed assets): The central ministry (for self-financing public service units under central management), and the local administrative body (for self-financing public service units under local management) assign the budget estimate to the public service unit according to the current provisions in Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance guiding the classification, preparation, execution, and settlement of the state budget.
III. The central ministry (for self-financing public service units under central management), and the Chairmen of People's Committees at all levels (for self-financing public service units under local management) continue to urgently classify and grant financial autonomy rights to self-financing public service units from January 1, 2003. The state budget funds ensuring regular operations (for units partially financing their expenses) will remain stable for the period 2003-2005.
III. The competent ministry (for state-owned units with income under central management), the Chairpersons of People's Committees at all levels (for state-owned units with income under local management), shall continue to urgently classify and delegate financial autonomy rights to the state-owned units with income from January 1, 2003. The state budget funds ensuring regular operations (for units self-financing part of their expenses) shall remain stable for the period 2003-2005.
The allocation of the 2003 budget to units with income that fully self-finance their regular operating expenses and units with income that partially self-finance their regular operating expenses shall be carried out as prescribed in Sections I and II of this Circular.
IV. Units with income shall base themselves on the 2003 state budget allocation granted by the competent authority, implement savings of 10% of regular expenditures (excluding salaries and allowances of a salary nature), allocate the unit's business revenue sources to implement the additional salary increase for 2003 as stipulated in Directive No. 14/2002/CT-TTg dated June 28, 2002 of the Prime Minister on the development plan for the socio-economic sector and the state budget estimate for 2003 and Circular No. 61/2002/TT-BTC dated July 11, 2002 of the Ministry of Finance guiding the preparation of the 2003 state budget estimate and Decision No. 157/2002/QĐ-BTC dated December 24, 2002, Decision No. 158/2002/QĐ-TTg dated December 24, 2002 of the Minister of Finance on allocating revenue and expenditure of the state budget for 2003 to ministries and localities.
It is requested that the ministries, ministerial-level agencies, and government-affiliated agencies implement the allocation of the 2003 budget to centrally-managed units with income; the People's Committees of provinces and centrally-administered cities instruct the relevant local authorities to implement the allocation of the 2003 budget to locally-managed units with income according to current regulations and the guidance provided in this document.
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