Decision No. 54/2013/QĐ-TTg On the issuance of financial management mechanisms and staffing for state treasury

 

Pursuant to …;

Regarding the issuance of financial management mechanisms and

staffing for state treasury

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on State Budget dated December 16, 2002;

Pursuant to the Law on Thrift and Combating Wastefulness dated November 29, 2005;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision on the financial management and staffing mechanism applicable to the State Treasury System (STN) under the Ministry of Finance.

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Decision stipulates the implementation of the financial management and staffing mechanism applicable to the State Treasury System (STN) under the Ministry of Finance.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

STN; provincial STN, centrally governed city STN; district, county, town, centrally governed city STN under province; affiliated units of STN.

Article 2. Objectives and Requirements

1. Effectively perform functions: Managing the state budget fund, various financial funds, and other funds of the state; managing the cash reserve and government debt; National General Accounting; raising capital for the state budget; managing national precious assets.

2. Vigorously promote administrative reform, modernize management procedures and processes towards efficiency and transparency, improve the quality of business operations, enhance capacity, effectiveness, and transparency in managing state financial resources.

3. Reform the financial management and staffing mechanism for STN activities; promote organizational restructuring, build a clean, strong workforce with high professional qualifications; grant autonomy and responsibility to unit heads in organizing work, using labor, and utilizing financial resources.

4. Proactively use allocated funds, practice thrift, combat waste, focus on investing in strategic development of STN; ensure safe and modern storage facilities and transaction offices; ensure modern information technology systems and equipment to enhance effectiveness and modernize management technology to fulfill assigned functions and tasks, meet international integration conditions; strengthen training and gradually supplement income for STN officials and civil servants.

5. Implement transparency and democracy in accordance with the law, ensuring the legitimate rights of STN officials and civil servants.

Article 3. On Staffing

1. Staffing and labor of the State Treasury System from 2014 will be stable based on the staffing and labor indicators already assigned by the competent authority up to May 31, 2013. The State Treasury will gradually organize staffing based on job positions and appropriate civil service grades according to assigned functions and tasks in compliance with the law.

2. In cases where the Prime Minister assigns new tasks or the State decides to divide administrative boundaries, additional STN provincial and district levels must be established, and the Ministry of Finance must coordinate with the Ministry of Home Affairs to report to the Prime Minister for additional staffing for STN.

3. Besides the assigned staffing and labor, STN may enter into contracts for work outsourcing and employment contracts in accordance with the law.

Article 4. Sources of funding for operations

Annual operational funding sources for STN include:

1. State budget funding to cover one-time salary, wages, allowances, and contributions as prescribed by the state regulations based on staffing and contractual labor indicators assigned by the Minister of Finance.

2. Other funding sources allocated by the state budget according to the law include:

a) Funding for national target programs and projects as prescribed by the state;

b) Funding for issuing, settling public bonds, bonds, and bills;

c) Funding for staff reduction according to the state's regulations;

d) Various loan, aid, and other funding sources assigned by authorized agencies;

3. All revenue from STN's business operations as prescribed by the state, including:

a) Revenue generated from payment and money transfer activities; gold, silver, precious stones, foreign currency, and securities storage and inspection activities;

b) Revenue differences from interest and fee income on deposits minus fees payable to the State Bank and commercial banks;

c) Revenue from advance capital lending activities as prescribed by the Ministry of Finance;

d) Revenue surplus from selling seals to customers, fees for collecting electricity, water, telephone payments, etc.;

đ) Other lawful sources as prescribed by law.

4. Other legitimate sources of funding.

Article 5. Content of Expenditure

1. Regular Expenditure:

a) Personal payment expenses: Salary, wages, allowances, contributions according to salary (social insurance, health insurance, trade union fees); rewards for achievements according to commendation titles and other personal payment expenses;

b) Administrative management expenses: Payment for public services; office supplies; information dissemination, communication; conferences; travel expenses; rental expenses; regular maintenance and repair of fixed assets and other administrative expenses;

c) Business operation expenses: Purchase of materials and goods for professional purposes; safety equipment for cash reserves, counting devices; various seals; uniforms, protective gear; counting, inventory adjustment, security, and protection expenses for cash, gold, silver, precious stones, foreign currency, and certificates; document preservation and storage expenses; other business operation expenses;

d) Expenses for organizing and implementing tasks;

đ) Expenses for overseas trips; expenses for hosting foreign guests visiting Vietnam; expenses for organizing international conferences and seminars in Vietnam;

e) Expenses supporting the transfer and rotation of STN officials and civil servants;

g) Expenses for the operation of party organizations according to the decision of the Central Party Secretariat; expenses for self-defense personnel; expenses for the operation of mass organizations according to current laws;

h) Other regular expenses.

2. Investment and modernization expenses for STN:

a) Expenses for investment and strengthening infrastructure; construction of storage facilities and offices; purchase of specialized equipment; repair and purchase of assets for professional work;

b) Expenses for maintaining and developing, modernizing information technology;

c) Expenses for scientific research, training, and professional development for STN officials, civil servants, and employees according to the system's program and plan;

d) Expenses for compensating losses of money and property in cases of force majeure such as natural disasters, fires, and risks as prescribed by law.

đ) Expenses for implementing information technology application programs, purchasing equipment, infrastructure investment, strengthening infrastructure, training and development of STN officials, civil servants, and employees, and other contents according to the common tasks of the entire finance sector, including serving the professional tasks of the STN system;

e) Other expenditures as prescribed by law.

Article 6. Standards and norms for expenditure

1. Expenditure items shall be implemented according to the standards, norms, and regulations issued by competent authorities. The Minister of Finance shall approve and issue the operational expenditure norms for the State Treasury based on applying current standards and expenditure levels, taking into account specific circumstances and financial capacity.

2. The salary and wage level for officials, civil servants, public employees, and workers in the State Treasury system shall not exceed 1.8 times the state-prescribed salary level for officials, civil servants, and public employees, and supplementary income from increased revenue and cost savings shall not exceed 0.2 times the state-prescribed salary level; additional salary increases and supplementary income do not include allowances for official duties, night work, and overtime. The salary and wage level for officials, civil servants, and public employees in the State Treasury shall be adjusted in accordance with the state's salary policy reform schedule and will cease when the new salary system is implemented.

The distribution of salaries and wages based on the quality and completion of work by each official, civil servant, public employee, and worker must be fair and reasonable, linking salaries to work performance, and must be stipulated in the internal expenditure regulations of the unit.

Article 7. Management of operating funds for the State Treasury

1. The preparation, execution, and settlement of the State Treasury's budget shall be carried out in accordance with the provisions of the State Budget Law. Annually, the state budget allocated to the State Treasury system shall be consolidated within the Ministry of Finance's budget for submission to the National Assembly for consideration and decision.

2. The structure of regular expenditures and development investment expenditures for modernizing the State Treasury must ensure that maximum regular expenditures do not exceed 70% of the assigned budget. Development investment expenditures shall be managed in accordance with laws on investment, construction, and other relevant laws.

3. The State Treasury may proactively utilize funds appropriate to actual needs within the scope of the allocated budget.

4. When the state changes policies or systems, the State Treasury shall cover any additional expenses under the new policies or systems. In cases where objective factors lead to insufficient activity revenue to maintain operations, the State Treasury shall propose solutions and report to the Minister of Finance for submission to the Prime Minister for consideration and decision.

5. Unspent funds at year-end may be carried over to the next year for continued use, except for the source of funds specified in Clause 2, Article 4 of this Decision, which shall be handled in accordance with current laws.

Article 8. Utilization of Increased Revenue and Cost Savings

Annually, the amount of funds saved from regular expenditures as stipulated in Clause 1, Article 5 of this Decision and the difference between the actual results of business activity revenues of the State Treasury as stipulated in Clause 3, Article 4 of this Decision and the assigned budget, the State Treasury may use for the following purposes:

1. To allocate a minimum of 25% to establish a Fund for Industry Development Activities to: Implement the strategic development of the State Treasury; invest in strengthening material infrastructure, building warehouses, transaction offices; purchase equipment to serve professional and business activities; apply information technology and other related tasks of the State Treasury system.

2. To allocate to a Stabilization Income Reserve Fund to: Ensure stable income for State Treasury officials, civil servants, and public employees due to objective reasons reducing income; support State Treasury officials, civil servants, and public employees facing particularly difficult circumstances or suffering from serious illnesses; support retired officials and other special cases. The Minister of Finance shall specify the detailed level of allocation to the Stabilization Income Reserve Fund.

3. Allocate up to three months' salary, wages, and actual income earned during the year to the Reward and Welfare Fund.

4. To provide lunch expenses for officials, civil servants, and public employees monthly up to the state-prescribed minimum wage level.

5. To provide rewards and cooperation incentives for organizations and individuals inside and outside the State Treasury system who have made contributions to completing the State Treasury's tasks at various levels.

6. To provide additional benefits beyond general policies for those voluntarily retiring during labor restructuring; to support activities of mass organizations; to support subordinate public service units within the State Treasury system.

7. To supplement income for average officials, civil servants, and public employees in the State Treasury system up to 0.2 times the state-prescribed salary level for officials, civil servants, and public employees (grade, rank, position, and types of allowances excluding official duty allowance, night shift allowance, and overtime allowance).

Article 9. Funding to ensure operations for public service units

Public service units under KBNN shall be guaranteed operational funding from the annual operational budget of KBNN as stipulated in Article 4 of this Decision; they shall apply the expenditure regime as prescribed in this Decision and exercise autonomy and responsibility for performing tasks, organizational structure, number of staff, and finances for public service units in accordance with current laws.

Article 10. Implementation Organization

1. The financial management and staffing mechanism of KBNN as prescribed in this Decision shall take effect from January 1, 2014. In cases where changes in state policy on staffing and finance significantly impact the operations of KBNN, the Minister of Finance shall submit to the Prime Minister for consideration to amend and supplement accordingly.

2. The Minister of Finance is assigned to guide the implementation of this Decision, direct KBNN to organize and implement it; periodically assess the implementation situation; inspect the implementation of the financial management and staffing mechanisms of KBNN to ensure compliance with objectives and requirements.

3. The operational funding allocated to KBNN (including all funds) for the year 2013 that remains unused shall be transferred to 2014 for continued use in accordance with the provisions of this Decision.

4. This Decision takes effect from January 1, 2014. The Ministers of Finance, Home Affairs, Planning and Investment, Justice, and heads of relevant agencies are responsible for implementing this Decision./.