Decree No. 60/2021/NĐ-CP on the mechanism for financial autonomy of public service units

DECREE
Regulations on the financial autonomy mechanism of public service units

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

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

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017:

Pursuant to the Law on Fees and Charges dated November 25, 2015;

At the request of the Minister of Finance:

The Government promulgates this Decree stipulating the financial autonomy mechanism of public service units.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree regulates the financial autonomy mechanism of public service units in the fields of education and training; vocational education; health - population; culture, sports and tourism; information and communication; science and technology; economic activities and other fields.

Article 2. Applicability

1. Public service units established by state authorities with competent authority in accordance with the law, having legal personality, having seals and separate bank accounts in accordance with the law, providing public services or serving state administration (hereinafter referred to as public service units).

3. Public service units under political organizations, political-social organizations shall apply the provisions of this Decree and relevant regulations of the Party and other laws.

4. Public service units established according to agreements and commitments between the Government of Vietnam and the governments of other countries or international organizations shall implement the financial mechanism according to the agreement, international treaty or special decision issued by the Prime Minister.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. "Financial autonomy mechanism of public service units" refers to the provisions regarding the right to self-management and self-responsibility in implementing the list of public services; prices, fees, and the pricing schedule for public service products; classification of levels of financial autonomy; autonomous use of financial resources; autonomous operation in joint ventures and collaborations; management and use of state assets and other related provisions.

2. "Public service" refers to public services in the fields of education and training; vocational education; health - population; culture, sports and tourism; information and communication; science and technology; economic activities and other fields (including agriculture and rural development, natural resources and environment, transportation, industry and trade, construction, judiciary, labor, war invalids and social affairs, other public services).

3. "Public service using state budget" refers to basic and essential public services and public services with specific characteristics in certain sectors and fields listed by the competent authority, which are guaranteed or supported financially by the State for implementation.

4. "Public service not using state budget" refers to public services implemented through socialization; the price of public services under market mechanisms set by the unit itself or determined by the State in accordance with the law on prices or other specialized laws, covering all costs and reasonably accumulating funds for the supplying unit; the State does not support the costs.

Article 4. State budget-funded public services

1. The state budget shall shift from supporting public service units to directly supporting poor individuals and policy beneficiaries when using basic and essential public services; shifting from support under the average allocation mechanism to the mechanism where the State orders and assigns tasks for providing public services based on output quality or tendering for service provision.

The allocation of the state budget for implementing state budget-funded public services shall be carried out according to the current decentralization levels prescribed by the law on the state budget, in line with the state budget's balancing capacity and the adjustment schedule for fully covering costs forming the price of public services as stipulated by the competent authority.

2. List of state budget-funded public services

a) Basic and essential public services as prescribed by specialized laws and the law on the state budget, including: Preschool education, general education; preventive healthcare, primary healthcare, hospitals in difficult areas, border regions, islands; leprosy, tuberculosis, mental health treatment; basic scientific research; traditional folk culture, training and coaching of national sports athletes and coaches; care for war veterans and social assistance, and other public services listed in the state budget-funded public services category according to the fields specified in Appendix I attached to this Decree.

b) Ministries, ministerial-level agencies, and government agencies (hereinafter referred to as ministries and central agencies); provincial People's Committees (hereinafter referred to as provincial People's Committees) shall continue to implement the list of state budget-funded public services that have been issued by the competent authority in cases where the current list is consistent with the provisions of paragraph a of this clause; at the same time, they shall review and amend or supplement it appropriately.

Authority to amend, supplement, or issue detailed lists of state budget-funded public services

Based on the provisions of specialized laws and this Decree, ministries, central agencies, and provincial People's Committees shall carry out the following:

Article 5. Prices and Fees for State Budget-Funded Public Services

a) Wages in the price of state budget-funded public services shall be calculated based on the base salary, wage coefficient for rank, grade, position, contributions based on wages, and allowances according to the regulations for public service units or based on the salary for job positions, titles, and grades, and contributions based on wages as prescribed by the State; labor norms issued by ministries, central agencies, and provincial People's Committees within their authority.

b) Depreciation of fixed assets shall be deducted according to the law on the management and use of public assets and the schedule for incorporating depreciation costs into the price of state budget-funded public services as prescribed by the competent authority.

3. Schedule for Pricing State Budget-Funded Public Services

For the prices of medical examination and treatment services at public medical facilities and educational and vocational training services at public educational and vocational training facilities, if the schedule prescribed in point a of this clause cannot be implemented, the Ministry of Health, the Ministry of Education and Training, and the Ministry of Labor, Invalids, and Social Affairs shall take the lead, report to the Prime Minister for submission to the competent authority for consideration and decision, after obtaining the appraisal opinion of the Ministry of Finance.

b) For public services currently being provided by the State at prices covering full costs, they shall continue to be provided at those prices.

4. Methods of pricing and the competent authority for pricing state budget-funded public services shall be carried out according to the provisions of the law on prices.

Based on the provisions of the law on prices and the pricing schedule for state budget-funded public services as stipulated in Clauses 1, 2, and 3 of this Article, taking into account the state budget's balancing capacity, market price levels, and socio-economic conditions in each period, ministries, central agencies, and provincial People's Committees shall specify the prices of state budget-funded public services within their authority or submit to the competent authority for issuance.

The public service unit determines specific prices for each type of service within the price range and service public service price levels prescribed by the competent state agency. In cases where the competent state agency prescribes specific public service prices, the public service unit collects revenue according to the prescribed price level.

5. Public Service Fees

Public services included in the fee collection list shall be implemented in accordance with the laws on fees and charges. The public service unit collects fees at the levels prescribed by the competent state agency.

Article 6. Public Services Not Using State Budget

1. Public services not using the state budget include:

a) Services not listed in the catalog of public services funded by the state budget as stipulated in Article 4 of this Decree;

b) Services provided by public service units from business operations, joint ventures, or joint associations that align with the specialized field of the unit to meet societal needs as prescribed by relevant laws.

2. Public service units may independently manage and utilize assets and resources within the unit to provide public services not using the state budget, in accordance with their specialized fields assigned by the competent authority based on the principle:

a) Compliance with the provisions of the law;

3. Public service units may independently decide on expenditures to provide public services ensuring rationality and legality, which must be stipulated in internal financial regulations; they must organize accounting work in compliance with the law on accounting, maintain accounting books, manage vouchers, conduct accounting entries, and monitor activities accurately recording all revenues and costs; they must register, declare, and pay taxes and other government revenues (if applicable) in accordance with the law; implement internal audit systems fully and regularly; submit financial reports promptly and accurately to higher-level management agencies and related agencies as prescribed. The head of the public service unit is responsible for the efficiency of managing and utilizing state assets and land entrusted by the state, and the financial resources of the unit in accordance with the law.

Article 7. Management and Use of Public Investment Capital

1. Public service units shall manage and use public investment capital in accordance with the laws on public investment and related laws.

2. The authority to review, approve, and allocate medium-term and annual investment plans for public service units shall be carried out in accordance with the laws on public investment and related laws.

Article 8. Management and Use of State Assets

1. Public service units have the responsibility to manage, use, and apply standards and usage quotas for state assets in accordance with the laws on the management and use of state assets.

2. Public service units must depreciate and calculate the wear and tear of fixed assets in accordance with the laws on the management and use of state assets. The amount of depreciation of fixed assets is added to the Development Fund for Public Services of the unit.

For fixed assets invested in or purchased from borrowed funds or raised capital, the amount of depreciation of fixed assets is used to repay debts; the remaining amount of depreciation of fixed assets after repaying debts is added to the Development Fund for Public Services of the unit; if the amount of depreciation of fixed assets is insufficient to repay debts, the unit can use the Development Fund for Public Services to repay debts.

Assets formed from the Development Fund for Public Services and other legitimate financial resources of public service units are state assets and capital.

3. The head of the public service unit has the responsibility to issue regulations on the management and use of state assets within their jurisdiction based on the laws on the management and use of state assets and the financial management regulations stipulated in this Decree.

Article 9. Classification of Levels of Financial Autonomy for Public Service Units

1. Public service units that self-fund regular expenses and investment expenditures (hereinafter referred to as Group 1 units) are units meeting one of the following conditions:

a) The unit has a level of self-funding for regular expenditure determined according to the plan prescribed in Article 10 of this Decree equal to or greater than 100%; the level of self-funding for investment expenditure is equal to or greater than the depreciation rate and wear and tear of fixed assets of the unit.

The level of self-funding for only investment is determined to include the following sources:

The estimated amount to establish the Development Fund for public service activities in the planned year or the average of the five preceding years;

The amount of fees retained for regular expenditure not transferred for self-management according to regulations.

2. Public service units that self-fund regular expenses (hereinafter referred to as Group 2 units) are units meeting one of the following conditions:

a) The unit has a level of self-funding for regular expenditure determined according to the plan prescribed in Article 10 of this Decree equal to or greater than 100% and has not yet self-funded investment expenditure from the Development Fund for public service activities, retained fee revenue according to laws on fees and charges, and other lawful financial sources as prescribed by law;

3. Public service units that partially self-fund regular expenses (hereinafter referred to as Group 3 units) are units with a level of self-funding for regular expenditure determined according to the plan prescribed in Article 10 of this Decree from 10% to less than 100%, contracted by the state or tendered for the provision of public service activities at prices not fully covering costs and classified as follows:

a) Units self-funding from 70% to less than 100% of regular expenses;

b) Units self-funding from 30% to less than 70% of regular expenses;

c) Units self-funding from 10% to less than 30% of regular expenses.

4. Public service units for which regular expenses are guaranteed by the state (hereinafter referred to as Group 4 units) include:

a) Public service units with a level of self-funding for regular operational costs determined according to the plan prescribed in Article 10 of this Decree below 10%;

b) Public service units without revenue from public services.

Article 10. Determination of Level of Self-Funding for Regular Expenses

1. Calculation Formula

Where:

Chapter II
SPECIFIC PROVISIONS ON THE AUTONOMOUS FINANCIAL MECHANISM
OF PUBLIC SERVICE UNITS

Section 1
AUTONOMOUS FINANCIAL MANAGEMENT FOR
PUBLIC SERVICE UNITS THAT SELF-FUND REGULAR EXPENSES
AND INVESTMENT (GROUP 1 UNITS) AND PUBLIC SERVICE UNITS
THAT SELF-FUND REGULAR EXPENSES (GROUP 2 UNITS)

Article 11. Financial Sources of the Unit

Article 1. Sources of State Budget

a) Operating expenses for providing public service activities included in the list of public services funded by the state budget, including sources from the state budget for ordering or tendering public services according to regulations;

b) Regular operating expenses for implementing scientific and technological tasks when selected or directly assigned by competent authorities according to laws on science and technology;

d) Investment development capital for construction investment projects approved by competent authorities according to laws on public investment (if any). Specifically, for Group 1 units, the State considers allocating capital for ongoing construction investment projects according to decisions of competent authorities or for new construction investment projects under the medium-term public investment plan approved by competent authorities. Public service units manage and use investment development capital in accordance with Article 7 of this Decree.

2. Revenue from public service activities

a) Revenue from public service activities;

b) Revenue from production and business operations; joint ventures and collaborations with organizations and individuals in accordance with laws and approved plans by competent authorities that are consistent with the functions and tasks of public service units;

c) Revenue from leasing state assets: Units must comply fully with laws on managing and using state assets and must obtain approval from competent authorities for asset leasing plans.

3. Fees revenue retained by public service units for regular expenditures as prescribed by laws on fees and charges.

4. Borrowed capital, aid, and sponsorship funds as prescribed by laws.

5. Other revenue as prescribed by law (if any).

Article 12. Regular Expenditures Managed Autonomously

Public service units may independently use financial resources allocated autonomously as stipulated in point a Clause 1, Clause 2, Clause 3 (the portion retained for regular expenditures serving fee collection) and Clause 5 of Article 11 of this Decree for regular expenditures. Some expenditure items are specified as follows:

1. Salary and contributions based on salary

b) From the date the salary system prescribed by the Government according to Resolution No. 27-NQ/TW takes effect, the following shall be implemented:

For Group 1 units: Based on financial conditions, public service units implement an autonomous salary mechanism similar to enterprises (State-owned Limited Liability Companies of the first category); decide the salary levels for staff and workers; pay remuneration for individual tasks (if any).

For Group 2 units: Based on financial conditions, public service units implement an autonomous salary mechanism similar to enterprises (State-owned Limited Liability Companies of the second category); decide the salary levels for staff and workers; pay remuneration for individual tasks (if any).

Group 1 and Group 2 units determine the planned salary fund, actual salary fund, and salary distribution according to guidelines of the Ministry of Labor, Invalids, and Social Affairs; must obtain approval from competent authorities for salary schemes to establish annual planned salary funds to pay staff and workers, ensuring balance between worker benefits and the Development Fund of the unit. If the difference between revenue and expenditure is lower than the approved autonomous financial scheme, units proactively adjust the actual salary fund proportionally to the reduction in the revenue-expenditure difference but must ensure that the salary paid to staff and workers does not fall below the salary system prescribed by the State for public service units.

Based on the actual salary fund, public service units can establish a reserve fund to supplement the next year's salary fund. The annual reserve level is decided by the unit but cannot exceed 17% of the actual salary fund. Establishing a reserve fund must ensure that the unit has a surplus after setting aside the reserve; if the unit does not have a surplus, it cannot set aside the full 17%. If the previous year's reserve fund was established and not used or fully utilized within six months after the end of the fiscal year, the unit must return the reserve.

When the State adjusts salary policies, public service units ensure increased salaries from their own revenues, without additional funding from the state budget. Payment of salaries to workers in units is carried out according to the principle of linking quantity, quality, and effectiveness of work as prescribed by laws and internal expenditure regulations of the unit.

2. Hiring experts, scientists, and individuals with special talents to perform tasks of agencies, organizations, and units. Based on actual requirements, market prices, and financial capacity, the unit shall determine specific expenditure levels commensurate with assigned tasks and must be stipulated in the internal expenditure regulations of the unit.

3. Professional activities, management only

a) For expenditure items that have economic and technical norms, expenditure regimes prescribed by competent state authorities, based on actual requirements, local market prices, and financial capacity, the unit may determine expenditure levels according to its internal expenditure regulations and shall be responsible for ensuring service quality standards as prescribed by the State.

b) For expenditure items not regulated by competent state authorities, based on actual circumstances, the unit shall establish expenditure levels appropriate to its financial resources and must be stipulated in the internal expenditure regulations. The head of the public service unit shall be responsible for their decisions.

4. Expenditure for performing fee-charging services as prescribed by laws on fees and charges; expenditure for service activities.

5. Establishing reserve funds as prescribed for enterprises, except where specialized laws provide for the establishment of special funds to handle risks (if applicable).

6. Payment of interest on loans as prescribed by law (if applicable).

7. Other expenditures as prescribed by law (if applicable).

Article 13. Regular expenditures not delegated for self-management and expenditures for scientific and technological tasks

1. Regular expenditures not delegated for self-management include:

a) Expenditures for implementing tasks assigned by the State as stipulated at point c, Clause 1, Article 11 of this Decree, in accordance with laws on the state budget and laws governing each source of funding;

b) Expenditures for purchasing assets and major repairs serving fee collection from retained fee revenues (the portion retained for asset, machinery, and equipment purchases and major repairs serving fee collection);

c) Expenditures from borrowing, aid, and sponsorship as prescribed by law.

2. Expenditures for scientific and technological tasks: In cases where public service units are selected or directly tasked by competent authorities to implement scientific and technological tasks, the units shall manage and utilize funds in accordance with laws on cost allocation for implementing scientific and technological tasks using state budgets.

3. Public service units must comply with state regulations on foreign travel allowances, foreign guest reception allowances, and international conferences in Vietnam.

Article 14. Distribution of Financial Results for the Year

1. At the end of the fiscal year, after fully accounting for regular self-managed revenue and expenditure, depreciation of fixed assets, tax payments, and other state budget contributions as prescribed, the surplus of revenue over regular self-managed expenditure (if any), public service units may use it in the following order:

a) Establishing the Development Fund for Public Service Activities: Minimum 25% shall be set aside;

d) Establish other Funds as prescribed by specialized laws;

d) The remaining surplus after setting aside the required funds shall be added to the Development Fund for Public Service Activities.

2. Using Funds

b) Supplementary Income Fund: To supplement income for employees during the year and to prepare for supplementary income for the next year in case of reduced income sources. Supplemental income distribution for employees shall be linked to quantity, quality, and effectiveness of work;

c) Award Fund: To award annual bonuses, periodic bonuses, and special bonuses to both internal and external collectives and individuals based on work performance and contributions to unit activities. The bonus levels are determined by the head of the public service unit and recorded in the internal expenditure regulations of the unit;

e) Other Funds: Implemented in accordance with specialized laws.

4. Specific levels of contribution to the funds stipulated in Clause 1 of this Article and procedures for using the funds shall be decided by the head of the public service unit in accordance with internal expenditure regulations, consistent with relevant laws, and must be publicly disclosed within the unit.

Section 2
SELF-FINANCING FOR PUBLIC SERVICE UNITS
SELF-COVERING A PORTION OF REGULAR EXPENSES (GROUP 3 UNITS)

Article 15. Financial Sources of the Unit

Article 1. Sources of State Budget

a) Operating expenses for providing public service activities included in the list of public services funded by the state budget, including sources from the state budget for ordering or tendering public services according to regulations;

b) Regular operating expenses for implementing scientific and technological tasks when selected or directly assigned by competent authorities according to laws on science and technology;

c) Operating expenses support funds after the unit has utilized the proceeds from business operations and fees retained for the implementation of tasks and provision of public services within the list of public services funded by the state budget but not yet adequately covered by regular operating expenses;

đ) Development investment capital for construction projects approved by competent authorities in accordance with laws on public investment.

2. Revenue from public service activities

a) Revenue from public service activities;

b) Revenue from production and business operations; joint ventures and collaborations with organizations and individuals in accordance with laws and approved plans by competent authorities that are consistent with the functions and tasks of public service units;

c) Revenue from leasing state assets: Units must comply fully with laws on managing and using state assets and must obtain approval from competent authorities for asset leasing plans.

3. Fees revenue retained by public service units for regular expenditures as prescribed by laws on fees and charges.

4. Borrowed capital sources of the unit; assistance and sponsorship funds in accordance with the law.

5. Other revenue as prescribed by law (if any).

Based on assigned tasks and financial resources as stipulated in points a, c clause 1, clauses 2, 3 (the portion retained for regular operating expenses for fee collection work) and clause 5 of Article 15 of this Decree, public service units are authorized to independently decide on the following expenditure items:

1. Salary and contributions based on salary

From the date the salary system prescribed by the Government according to Resolution No. 27-NQ/TW takes effect, public service units shall apply the salary system based on job positions, titles, and posts, and contributions based on salary as prescribed by the State for public service units; and expend labor costs under contracts (if any).

When the State adjusts salary policies, public service units must continue to use at least 40% of the retained income under the system (except for public service units in the health-population sector which must use at least 35% after deducting service cost structures), save 10% of additional annual regular operating expenses from the state budget, and reallocate from the allocated state budget to ensure funding for salary policy reform. The state budget will only supplement after the unit uses up the Income Supplement Fund and the source established for salary reform.

2. Expenditure on hiring experts, scientists, and individuals with special talents to perform tasks of agencies, organizations, and units. Based on actual needs, market rates, and the state budget allocation, and financial capability, the unit may determine specific expenditure levels corresponding to assigned tasks and must be stipulated in the internal expenditure regulation of the unit.

3. Professional activity expenses, management expenses

a) The unit self-funds between 70% and less than 100% of regular operating expenses

For expenditure items that have been regulated by competent state authorities, based on actual needs, market rates, and financial capability, the unit may determine higher expenditure levels (in cases where the unit funds from business operation proceeds, not from the state budget) or equal to or lower than the levels set by competent state authorities and stipulated in the internal expenditure regulation of the unit, but must ensure service quality standards as prescribed by the State.

For expenditure items not regulated by competent state authorities, based on actual circumstances, public service units establish appropriate expenditure levels consistent with their financial resources and stipulate them in the internal expenditure regulation of the unit. The head of the public service unit must bear responsibility for their decisions.

b) The unit self-funds between 30% and less than 70% of regular operating expenses; the unit self-funds between 10% and less than 30% of regular operating expenses

Based on assigned tasks and financial capability, the unit may determine professional activity expenses and management expenses, but the maximum level cannot exceed the levels set by competent state authorities.

For expenditure items not regulated by competent state authorities, based on actual circumstances, public service units establish appropriate expenditure levels from their financial resources and stipulate them in the internal expenditure regulation of the unit. The head of the public service unit must bear responsibility for their decisions.

4. Expenditure for performing work and services subject to fee and service charges as prescribed by laws on fees and service charges; expenditure for service activities.

6. Interest payment on borrowed funds (if any).

7. Other expenditures as prescribed by law (if applicable).

Article 17. Regular expenses not transferred for self-management and expenses for implementing scientific and technological tasks

Based on the financial sources specified in points b and d Clause 1, Clause 3 (the portion left for non-recurring mission expenses), Clause 4 Article 15 of this Decree, units shall implement according to the provisions of Article 13 of this Decree.

Article 18. Distribution of financial results in the year

At the end of the fiscal year, after fully accounting for regular self-managed income and expenditure, depreciation of fixed assets, setting up sources for salary reform as stipulated in point b Clause 1 Article 16 of this Decree, paying taxes and other state budget payments as prescribed, the surplus of revenue over regular self-managed operating expenses (if any), the unit may use in the following order:

1. Establishing the Development Fund for Public Service Activities

a) Units that self-fund from 70% to less than 100% of regular expenses: Set aside a minimum of 20%;

b) Units that self-fund from 30% to less than 70% of regular expenses: Set aside a minimum of 15%;

c) Units that self-fund from 10% to less than 30% of regular expenses: Set aside a minimum of 10%.

2. Establishing the Supplementary Income and Additional Income Expenditure Fund

b) From the date the salary system prescribed by the Government according to Resolution No. 27-NQ/TW takes effect, the following shall be implemented:

Units that self-fund from 70% to less than 100% of regular expenses: May allocate additional average income not exceeding 0.8 times the basic salary fund of the unit's officials and employees;

Units that self-fund from 30% to less than 70% of regular expenses: May allocate additional average income not exceeding 0.5 times the basic salary fund of the unit's officials and employees;

Units that self-fund from 10% to less than 30% of regular expenses: May allocate additional average income not exceeding 0.3 times the basic salary fund of the unit's officials and employees.

The total extraction rate for two quarters is as follows:

a) Units that self-fund from 70% to less than 100% of regular expenses: The maximum amount set aside shall not exceed 2.5 months of the actual salary and wages earned by the unit during the year;

b) Units that self-fund from 30% to less than 70% of regular expenses: The maximum amount set aside shall not exceed 2 months of the actual salary and wages earned by the unit during the year;

c) Units that self-fund from 10% to less than 30% of regular expenses: The maximum amount set aside shall not exceed 1.5 months of the actual salary and wages earned by the unit during the year.

4. Establishing other funds as prescribed by law.

5. Any remaining surplus after setting aside funds as prescribed shall be added to the Development Fund for Public Service Activities.

6. The use of these funds shall be carried out according to the provisions of Clause 2 and Clause 3 Article 14 of this Decree. The specific extraction rates and procedures for using these funds as stipulated herein shall be decided by the head of the public service unit in accordance with internal expenditure regulations consistent with relevant laws and must be publicly disclosed within the unit.

Section 3
SELF-FINANCING FOR PUBLIC SERVICE UNITS
REGULAR EXPENSES COVERED BY THE STATE BUDGET
(GROUP 4 UNITS)

Article 19. Financial Sources of the Unit

1. State budget funds, including:

a) Regular expense funding based on assigned tasks, number of staff, and approved budget allocation standards by authorized authorities;

b) Regular expense funding for implementing scientific and technological tasks selected or directly assigned by competent authorities in accordance with laws on science and technology;

c) Regular expense funding for implementing tasks assigned by the State as stipulated in point d Clause 1 Article 15 of this Decree (if applicable);

3. Assistance and donations in accordance with the law.

4. Other revenues as prescribed by law (if applicable).

Based on the assigned tasks and financial resources specified in point a, Clause 1, Clause 2, and Clause 4, Article 19 of this Decree, public service units shall independently decide on the following expenditure items:

1. Salary and contributions based on salary

From the date the salary system prescribed by the Government according to Resolution No. 27-NQ/TW takes effect, public service units shall apply the salary system based on job positions, titles, and posts, and contributions based on salary as prescribed by the State for public service units; and expend labor costs under contracts (if any).

When the State adjusts salary policies, public service units must save 10% of the additional regular budget expenditures annually and rearrange from the allocated state budget estimates to implement salary policy reforms. The state budget will only provide supplementary funding after the unit has exhausted the established reform fund.

2. Expenditure for hiring experts, scientists, and individuals with special talents to perform the tasks of agencies, organizations, and units. Specific expenditure levels shall be implemented according to the general regulations on salaries and wages of the State.

Based on assigned tasks and financial capability, the unit may determine professional activity expenses and management expenses, but the maximum level cannot exceed the levels set by competent state authorities.

4. Other expenditures as prescribed by law (if applicable).

Article 21. Regular Expenditures Not Granted Self-Management and Only Implementing Scientific and Technological Tasks

Based on the financial resources allocated in points b and c, Clause 1, and Clause 3, Article 19 of this Decree, the unit shall comply with the provisions of Article 13 of this Decree.

Article 22. Distribution of Financial Results in the Year

2. The unit shall use the saved regular expenditures in the following order:

a) Supplementing income for staff and workers: The unit shall allocate additional average income for staff and workers up to a maximum of 0.3 times the basic salary fund of staff and workers of the unit based on the principle of linking with individual work performance and results;

b) Expenditure for rewards and welfare: Periodic or extraordinary rewards for groups and individuals within and outside the unit based on work results and contributions; expenditure for collective welfare activities of staff and workers; emergency hardship allowances for staff and workers, including those who have retired or lost their health; additional expenditure for workers in the establishment when implementing streamlined staffing;

c) If the unit considers the savings capacity unstable, it may establish a reserve fund to stabilize income for staff and workers.

Any saved funds not used by the end of the year can be carried over to the next year for continued use.

Section 4
SELF-MANAGEMENT IN FINANCIAL TRANSACTIONS AND JOINT VENTURES, JOINT OPERATIONS

Article 23. Opening Transaction Accounts

1. Public service units may open accounts at commercial banks for revenues from public service activities, business operations, and services.

2. Units in Group 3 and Group 4 may open dedicated collection accounts at commercial banks for service fees from medical examinations, treatments, preventive healthcare services, and tuition fees at regulated prices by competent state authorities; regularly deposit into the unit's account opened at the State Treasury for management as prescribed.

3. Budgetary funds under the State Budget Law, including state budget funds, fees according to the law on fees and charges, and other state budget funds (if any), the unit shall open accounts at the State Treasury for management.

4. Funds established according to this Decree shall be deposited in commercial banks for management.

Article 24. Mobilizing capital and borrowing credit capital

1. General principles

a) When borrowing capital and mobilizing capital for investment in construction and procurement of assets, public service units must have a plan for borrowing and mobilizing capital and repaying capital; bear full responsibility for debt repayment, both principal and interest, in accordance with regulations; be responsible under the law for the effectiveness of borrowing and mobilizing capital and the effectiveness of using borrowed and mobilized capital;

b) Units shall not use state-owned assets to collateralize loans in accordance with Clause 5, Article 54 of the Law on Management and Use of State-Owned Assets;

c) Investment projects funded from borrowed credit capital and mobilized capital must be implemented in accordance with the provisions of the law, openly and democratically within the unit.

Article 25. Autonomy in Joint Venture and Collaboration Activities

1. Public service units have the right to autonomously and independently engage in joint ventures and collaborations with organizations and individuals to provide services to meet social needs. The use of state-owned assets for joint venture and collaboration purposes must comply with the requirements stipulated in Clause 2, Article 55 of the Law on Management and Use of State-Owned Assets and fall under the cases specified in Clause 1, Article 58 of the Law on Management and Use of State-Owned Assets.

3. This Decree does not regulate the use of trademarks, licenses, and copyrights for joint ventures and collaborations in the form of establishing a new legal entity. In the case of joint ventures and collaborations in the form of establishing a new legal entity, public service units shall implement according to the laws on enterprises, laws on management and use of state-owned assets, laws on investment, laws on intellectual property rights, and other related laws.

4. The division of results from joint venture and collaboration activities shall be carried out according to the agreement in the Joint Venture and Collaboration Contract, specifically as follows:

a) For the form of joint venture and collaboration without establishing a new legal entity: Public service units shall supplement all results of joint venture and collaboration activities into the financial resources of the unit engaging in joint venture and collaboration activities according to the approved joint venture and collaboration proposal;

b) For the form of joint venture and collaboration establishing a new legal entity: the remaining income of the public service unit after deducting interest expenses and leasing costs of assets contributed to the joint venture and collaboration (if any) shall be managed and used according to the approved joint venture and collaboration proposal.

5. In the case of using trademarks, licenses, and copyrights for joint ventures and collaborations and other special cases, units shall implement according to the laws on management and use of state-owned assets; laws on intellectual property rights, and other related laws. When determining the value of trademarks for contribution to joint ventures and collaborations according to the Vietnamese valuation standards, certain financial indicators of public service units used in the valuation shall be determined as follows:

a) The income of public service units shall be determined based on the difference between revenue and expenditure before interest and after tax plus depreciation;

b) The cost of using own capital of public service units shall be determined according to the yield rate of government bonds with a term of 10 years. If there is no government bond with a term of 10 years, it shall be determined according to the yield rate of the longest-term government bond closest to the valuation date;

c) The value of contributed assets in the income approach shall be determined according to the book value in accounting records.

6. In the case of borrowing capital and mobilizing capital for joint venture and collaboration investments through the public-private partnership model, it shall be carried out in accordance with the law on public-private partnerships.

Chapter III
AUTONOMY IN FINANCIAL MANAGEMENT OF PUBLIC SERVICE UNITS
IN THE HEALTH-PUBLIC HEALTH AND EDUCATION TRAINING SECTORS;
VOCATIONAL EDUCATION

Section 1
AUTONOMY IN FINANCIAL MANAGEMENT OF PUBLIC SERVICE UNITS IN THE HEALTH-PUBLIC HEALTH SECTOR

Article 26. Autonomous Management of Financial Resources

The autonomous management of financial resources for public service units in the health-population sector shall be implemented in accordance with Articles 12, 16, and 20 of this Decree and the following provisions:

1. Public service units may lease technical medical service providers to meet specialized requirements when such units do not have sufficient equipment to perform services according to their assigned functions and tasks. The authority to decide is as follows:

a) For units in Group 1 and Group 2: The Management Council approves the leasing service proposal, which clearly states the list of services to be leased; volume; standards, quality (if applicable) and price of the leased service; payment method; responsibilities of the public service unit and the service provider. In cases where the Management Council has not been established, the head of the unit decides on leasing technical medical service providers;

b) For units in Group 3 and Group 4: The unit sends a document to the Minister, Head of Central Agency (for units under central management), Chairman of the Provincial People's Committee (for units under local management) for approval; which clearly states the list of services to be leased, volume, standards, quality (if applicable) and price of the leased service; payment method; responsibilities of the public service unit and the service provider;

c) Leasing of service providers shall be carried out in accordance with the legal regulations on bidding. The leasing period shall be based on the leasing needs of the unit but shall not exceed the maximum depreciation period of the leased asset as stipulated by the legal regulations on asset depreciation;

d) Costs for leasing technical medical service providers shall be recorded as reasonable expenses of the unit.

a) For units in Group 1 and Group 2: The head of the unit bases on income sources to decide on surgical and procedural costs higher than, equal to, or lower than the state-prescribed levels and must be specified in the internal expenditure regulation of the unit.

b) For units in Group 3 and Group 4: The head of the unit bases on the unit’s public service revenue to decide on surgical and procedural costs equal to or lower than the state-prescribed levels and must be specified in the internal expenditure regulation of the unit.

3. Distribution of annual financial results

a) Public service units in the health-population sector shall distribute annual financial results in accordance with Articles 14, 18, and 22 of this Decree.

Support includes: Food expenses during inpatient treatment; travel expenses from home to hospital, from hospital back home, and hospital transfers; medical examination and treatment costs outside the scope covered by the Health Insurance Fund for cancer patients, dialysis, heart surgery, or other high-cost diseases that patients cannot afford.

The head of the unit establishes a support regulation ensuring transparency and fairness.

Article 27. Allocation and Assignment of Budget Estimates for Units in Group 3

1. The State budget ensures funding for regular activities of units tasked with providing preventive healthcare services (including village, ward, town health stations), improving health, population, and food safety within the list of public services funded by the State budget, including:

a) Salary payments, contributions based on salary, and additional allowances as prescribed by the State for public service units based on the number of staff receiving State budget salaries assigned by the competent authority to carry out preventive healthcare, health improvement, population, and food safety tasks;

b) Operating costs, ensuring regular operations, and other special expenses according to assigned functions and tasks and prescribed regulations.

3. The State budget supports funding in cases where units have not yet self-sufficiently covered regular expenses for activities: Medical examinations and treatments, quarantine, preventive healthcare, population-family planning, reproductive health care; health education communication; forensic medical, forensic psychiatric, and medical appraisals; drug, cosmetic, and raw material testing; vaccine and biological product inspection; food safety testing, calibration, and standardization.

Article 28. Classification of the Degree of Financial Autonomy of Multi-functional Health Centers

2. The multi-functional health center may use revenue from medical examination and treatment services and other services; state budget funds allocated for activities as stipulated in Clause 1, Article 27 of this Decree to fund its activities. The distribution of financial results for the year shall be carried out according to the provisions of this Decree.

Section 2

FINANCIAL AUTONOMY OF EDUCATIONAL AND TRAINING INSTITUTIONS; VOCATIONAL EDUCATION

A higher education institution shall implement the autonomous mechanism as prescribed by laws on higher education when it meets the following conditions:

1. It has established a Board of Directors, University Council, and been recognized by a legitimate quality assurance organization as meeting the standards for higher education institutions.

2. It has promulgated and implemented regulations on the operation of the Board of Directors or University Council; regulations on cooperation between the Board of Directors or University Council, party committee, and the institution; organizational structure and activity regulations; democratic regulations; training management regulations, science and technology, student affairs, finance and property management, and policies ensuring quality standards set by the State.

3. It implements decentralization of autonomy and accountability down to each unit and individual within the higher education institution.

4. It develops an autonomy proposal and publicly discloses all conditions ensuring quality, certification results, graduate employment rates, and other information as required by law.

Article 30. Financial Autonomy

1. Sources of Financial Resources

Sources of finance for educational and vocational training institutions as stipulated in Articles 11, 15, and 19 of this Decree and the following provisions:

a) The state budget allocates funds to public educational and vocational training institutions to implement policies of tuition fee exemption and reduction; support for study-related expenses; and other support policies for students (if applicable) as prescribed by the State.

b) Tuition fees collected according to laws on education, higher education, vocational education, and government regulations on tuition fees.

c) Revenue from production and business service activities, including: revenue from continuing education services; revenue from short-term specialized vocational training services aimed at issuing certificates and training qualifications; revenue from educational consulting services; revenue from cooperative training activities with enterprises; revenue from scientific research and technology transfer activities; and other services consistent with the functions and tasks of educational institutions and legal provisions. Service revenue must be clearly defined and disclosed.

2. Use of financial resources

Educational and vocational training institutions decide to use their financial resources to fund regular activities and ensure that the output quality standards are met as committed. The implementation of financial autonomy follows the provisions of Articles 12, 16, and 20 of this Decree and the following provisions:

a) Expenditure on scholarships to encourage learning, tuition fee exemptions and reductions; support for study-related expenses for students; and other support expenditures for students (if applicable) in educational and vocational training institutions as prescribed by the State.

b) Investment expenditure to develop potential and encourage scientific and technological activities in higher education institutions according to laws on higher education and recorded as reasonable expenses of the institution.

3. Distribution of annual financial results

a) Educational and vocational training institutions distribute financial results for the year according to the provisions of Articles 14, 18, and 22 of this Decree.

Article 31. Financial Autonomy of Regional Universities

The financial autonomy of regional universities shall be implemented in accordance with the provisions of this Decree and the following regulations:

1. The Ministry of Education and Training shall provide specific guidance on the financial autonomy of regional universities.

Chapter IV
ESTABLISHING, IMPLEMENTING BUDGETS AND SETTLING INCOME AND EXPENSES

Article 32. Budget Preparation

1. For Units Group 1 and Group 2

a) Annually, based on the results of service quantity and volume implementation; the income and expenditure situation of public service activities and other services in the current year; requirements of tasks for the planning year, the unit shall plan the quantity and volume of services and prepare the budget for income and expenditure to report to the superior management agency;

b) For public services ordered by the State: Annually, based on the unit price, quantity, and volume of public services ordered according to the guidelines of the ministry, central agency, provincial People's Committee, the unit shall prepare the budget and submit it to the superior management agency.

2. For Unit Group 3: Based on the implementation situation of the current year, the tasks of the planning year, the unit shall plan the quantity and volume of public services and prepare the budget for income and expenditure to report to the superior management agency.

3. For Unit Group 4: Based on the implementation situation of the current year, the tasks assigned by the competent authority within the planning year, the number of people, the unit shall prepare the budget for income and expenditure to report to the superior management agency.

4. Public institutions shall prepare budgets for income and expenditure from retained fees in accordance with the laws on fees and charges; budgets for implementing non-recurring tasks in accordance with the laws on state budget.

5. Annually, based on the income and expenditure budgets prepared by the public institution, the superior management agency shall be responsible for reviewing and consolidating them to submit to the same-level finance agency and related agencies in accordance with the laws on state budget.

Article 33. Allocation and Assignment of Budgets

1. The annual allocation and assignment of budgets by the superior management agency to public institutions shall be carried out in accordance with the laws on state budget. Among these, for Units Group 3 and Group 4, the allocation and assignment of regular expenditure budgets from the state budget annually shall be based on the income and expenditure budgets of the first year of the stable period and factors of change due to changes in state policies and systems affecting the income and expenditure budgets of the unit.

2. Based on the budget allocated by the competent authority, the superior management agency shall allocate and assign budgets to subordinate units, clearly distinguishing between budgets assigned for tasks and orders to provide public services using state budget funds for subordinate public institutions; orders (or assignments in cases where specialized laws stipulate) for other service providers; or organizing tenders to provide public services using state budget funds in accordance with Government Decree No. 32/2019/NĐ-CP dated April 10, 2019, which stipulates the assignment of tasks, orders, or tendering for the provision of public products and services using state budget funds from regular expenditure funds (hereinafter referred to as Government Decree No. 32/2019/NĐ-CP).

Article 34. Accounting and Settlement

In cases where group 1 units develop management and accounting schemes under a business model approved by the competent authority, they shall follow the enterprise accounting regime.

2. Public service units report their annual financial statements to higher-level management agencies and related agencies as prescribed by law on accounting.

3. Public service units submit annual settlement reports for state budget funds allocated, aid sources, retained fee revenues, and other retained sources as prescribed to higher-level management agencies or same-level finance agencies as prescribed by law on accounting and the state budget.

4. Based on the actual situation of public service units, the establishment of accounting organizational structures at units shall be decided by the agency that established the unit to ensure suitability and meet the requirements for streamlining the accounting structure.

Chapter V
IMPLEMENTATION

1. Public service units develop a financial autonomy plan for the five-year stabilization period, consistent with the economic and social development stage defined by the Government; prepare the budget for revenue and expenditure in the first year of the stabilization period and propose the classification of the level of financial autonomy of the unit, consistent with the functions and tasks assigned by the competent authority (in accordance with the form prescribed in Appendix II issued together with this Decree), and report to the higher-level management agency (ministry or central agency for units under central management; provincial People's Committee or district People's Committee for units under local management). The content of the financial autonomy plan must clearly define the level of financial autonomy according to the four groups of units specified in this Decree.

2. For public service units with subordinate public service units

a) The public service unit develops a financial autonomy plan and reports it to the directly superior public service unit for approval after obtaining the agreement of the higher-level management agency.

b) The directly superior public service unit develops its own financial autonomy plan (excluding the financial autonomy plan of the subordinate public service unit already stipulated in point a of this clause) and sends it to the higher-level management agency.

3. Based on the financial autonomy plans proposed by the public service units (excluding the financial autonomy plan of the subordinate public service unit at point a of Clause 2 of this Article), the higher-level management agency reviews and audits the regular revenue and expenditure budget for the first year of the stabilization period and determines the regular expenditure funding from the state budget, retained fee revenues for expenditure; state budget funding for ordering the provision of public services (if the funding for ordering can be determined at the time of reviewing the financial autonomy plan); proposes the classification of subordinate units according to the level of financial autonomy, compiles the classification plan and the budget for revenue and expenditure of the public service units, and sends a document to the same-level finance agency (Ministry of Finance or local finance agency according to the division of responsibilities) for review and comments.

After receiving written comments from the same-level finance agency, the higher-level management agency classifies the units and issues a decision granting financial autonomy to the subordinate public service units; approves the budget for regular expenditure funding from the state budget, retained fee revenues for expenditure; state budget funding for ordering the provision of public services (if applicable) for the units according to the financial autonomy plan for the first year of the stabilization period.

4. After each stabilization period (five years), ministries and central agencies (for units under central management), provincial People's Committees (for units under local management) are responsible for reviewing and increasing the level of financial autonomy of group 3 units (excluding public service units providing basic and essential public services without non-state revenue sources) according to the following schedule:

a) Transfer at least 30% of public service units self-financing between 70% and less than 100% of regular expenditures to group 2 units; annually reduce direct support from the state budget by at least 2.5%;

b) Transfer at least 30% of public service units self-financing between 30% and less than 70% of regular expenditures to public service units self-financing between 70% and less than 100% of regular expenditures; annually reduce direct support from the state budget by at least 2.5%;

c) Transfer at least 30% of public service units self-financing between 10% and less than 30% of regular expenditures to public service units self-financing between 30% and less than 70% of regular expenditures; annually reduce direct support from the state budget by at least 2.5%.

5. Public service units classified as group 1 or group 2 by the competent authority continue to implement the provisions on the mechanism of financial autonomy as prescribed in this Decree; they may not be reclassified to group 3 or group 4 during the five-year classification stability period or after the five-year stability period, except in cases of force majeure due to objective reasons (such as natural disasters, epidemics) or when the State's competent authority adjusts the functions, tasks, and powers of the unit in accordance with the law, leading to changes in the unit's revenue sources and altering the level of financial autonomy.

Group 1 and group 2 units are responsible for supplementing documents and reporting to the higher-level management agency to implement the transfer of land and state assets in accordance with relevant laws.

6. Higher-level management agencies implement the restructuring or dissolution of ineffective public service units in accordance with the Government's regulations on establishing, restructuring, and dissolving public service units.

Article 36. Responsibilities of Ministries and Central Agencies

1. Responsibilities of Ministries and Central Agencies

a) Coordinate with the Ministry of Finance to guide public service units under their respective sectors and fields in implementing the provisions of this Decree;

b) Take the lead and coordinate with the Ministry of Finance to submit to the Prime Minister for issuance or amendment of the list of public services funded by the state budget within their respective management areas in accordance with Article 4 of this Decree, adapting to actual conditions during each period;

d) Issue quality criteria and standards for public services funded by the state budget; monitoring, evaluation, and certification mechanisms for quality, inspection, and acceptance regulations for public services funded by the state budget within their respective ministries and central agencies; and the effectiveness of public service units;

e) Conduct inspections, audits, and impose penalties for violations in the provision of public services and organize the implementation of other contents related to the responsibility of state management over public services and public service units under their jurisdiction;

2. Ministry of Finance

a) Take the lead and coordinate with ministries and sectors to guide the implementation of this Decree;

b) Establish, manage, and operate information systems on financial and state asset data of public service units nationwide.

4. In cases where sectors and fields have specific characteristics, ministries and central agencies shall base their actions on specialized laws, coordinate with the Ministry of Finance and relevant agencies to submit to the Government for issuance of supplementary regulations on special autonomy mechanisms for those sectors and fields.

5. Annually, ministries and central agencies shall report to the Ministry of Finance on the results of financial autonomy mechanisms of subordinate public service units; reports on declaration, updating information, ensuring connectivity and integration with the national information system on financial and state asset data of public service units. After each stable period (five years), ministries and central agencies shall report to the Ministry of Finance on the assessment of the implementation of Clause 4, Article 35 of this Decree.

Article 37. Responsibilities of Provincial People's Committees

1. Issue, amend, and supplement the list of public services funded by the state budget within the scope of local management in accordance with Article 4 of this Decree, adapting to actual conditions during each period.

3. Issue quality criteria and standards for public services funded by the state budget; monitoring, evaluation, and certification mechanisms for quality, inspection, and acceptance regulations for public services funded by the state budget within the scope of local management; and the effectiveness of public service units.

4. Conduct inspections, audits, and impose penalties for violations in the provision of public services and organize the implementation of other contents related to the responsibility of state management over public services and public service units within the scope of local management.

5. Annually, provincial People's Committees shall report to the Ministry of Finance on the results of financial autonomy mechanisms of subordinate public service units; reports on declaration, updating information, ensuring connectivity and integration with the national information system on financial and state asset data of public service units. After each stable period (five years), provincial People's Committees shall report to the Ministry of Finance on the assessment of the implementation of Clause 4, Article 35 of this Decree.

Article 38. Responsibilities of public service units

1. Shall be responsible before the directly superior management agency and before the law for decisions implementing financial autonomy rights of the unit.

2. Ensure the quality of public service according to criteria and standards prescribed by state agencies with competent authority.

3. Establish and implement internal expenditure regulations, asset usage regulations, grassroots democracy regulations, financial transparency regulations, and internal audit regulations in accordance with the provisions.

4. Implement transparency regulations; be accountable for activities and revenue and expenditure figures when establishing the financial autonomy plan of the unit before the supervising agency, state management agency, auditing agency, inspection, and examination agencies as prescribed by law. Annually, the unit shall have the responsibility to report on the assessment of the results of implementing the financial autonomy mechanism of the unit to the superior management agency as prescribed.

Article 39. Application of this Decree's provisions to other entities

Article 40. Transitional Provisions

1. For units that have been granted financial autonomy rights in accordance with Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights of financial autonomy and self-responsibility for performing tasks, organizational structure, staffing, and finance for public service units; Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government on the mechanism of financial autonomy for public scientific and technological organizations; and Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government on the mechanism of financial autonomy for public service units in the economic service sector and other services, continue to implement according to the approved financial autonomy plan until the end of 2021.

2. From 2022, public service units shall implement in accordance with Article 35 of this Decree and the following provisions:

a) By March 31, 2022, units in Group 3 and Group 4 shall report to the superior management agency for approval of the financial autonomy plan.

b) By June 30, 2022, ministries, central agencies, provincial People's Committees, and district People's Committees shall approve the financial autonomy plans of public service units under their management after receiving opinions from the same-level financial agencies.

3. Public service units that have been permitted by the Prime Minister or provincial People's Committee to pilot the financial autonomy mechanism and comprehensive responsibility for regular expenses and investment costs before this Decree takes effect shall continue to be classified as Group 1 units and may choose to continue implementing according to the Prime Minister's Decision or provincial People's Committee's Decision already approved or apply the financial autonomy mechanism as prescribed in this Decree.

4. Public service units that have been permitted by competent authorities to apply a financial mechanism similar to enterprises before this Decree takes effect may choose to continue implementing according to the provisions of the competent authority or apply the financial autonomy mechanism of Group 1 units as prescribed in this Decree.

The balance of the income stability reserve fund (already established according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights of financial autonomy and self-responsibility for performing tasks, organizational structure, staffing, and finance for public service units); the balance of the income supplement fund (already established according to Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government on the mechanism of financial autonomy for public scientific and technological organizations and Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government on the mechanism of financial autonomy for public service units in the economic service sector and other services) up to the date this Decree takes effect shall be handled as follows:

a) For Group 1 and Group 2 units, the balance shall be transferred to the Income Supplement Fund; from the effective date of the salary system prescribed by the Government according to Resolution No. 27-NQ/TW, the balance from the Income Supplement Fund shall be counted towards the Reward Fund and Welfare Fund;

b) For Group 3 units, the balance shall be transferred to the Income Supplement Fund.

Article 41. Effective Date

This Decree takes effect from August 15, 2021.

2. The provisions of the following documents cease to be effective upon the entry into force of this Decree:

a) Decree No. 16/2015/NĐ-CP dated February 14, 2015 of the Government on the financial autonomy mechanism for public service units;

b) Decree No. 54/2016/NĐ-CP dated June 14, 2016 of the Government on the financial autonomy mechanism for public scientific and technological organizations;

c) Decree No. 141/2016/NĐ-CP dated October 10, 2016 of the Government on the financial autonomy mechanism for public service units in the economic service sector and other services;

d) Decree No. 85/2012/NĐ-CP dated October 15, 2012 of the Government on the operation mechanism and financial mechanism for public health service units and service fees for public health facilities.

3. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./.