Joint Circular No. 64-TT/LB guiding the appointment and salary grading for chief accountants and deputy chief accountants at state-owned enterprises

CIRCULAR OF THE JOINT MINISTRIES

FINANCE - LABOUR, INVALIDS AND SOCIAL AFFAIRS

Guidelines for the appointment and salary classification of chief accountants and deputy chief accountants of state-owned enterprises

deputy chief accountants of state-owned enterprises

Implementing the Chief Accountant Regulations for State-Owned Enterprises issued with Decree No. 26/HĐBT dated March 18, 1989 of the Council of Ministers, the Ministry of Finance and the Ministry of Labour, Invalids and Social Affairs provide guidelines for the appointment and salary classification of chief accountants and deputy chief accountants of state-owned enterprises and joint public-private enterprises as follows:

I. APPLICABLE OBJECTS

The positions of chief accountant and deputy chief accountant are established in the following business units (collectively referred to as enterprises):

State-owned enterprises, enterprise complexes, companies, agricultural farms, forestry farms, general warehouses, and equivalent economic organizations implementing independent accounting and operating according to the State-Owned Enterprise Enterprise Charter issued with Decree No. 50/HĐBT dated March 22, 1988 of the Council of Ministers.

Enterprise federations, Holding Companies (having subordinate units that implement independent accounting and dependent accounting) and equivalent organizations implementing independent accounting or industry-wide accounting, operating according to the Enterprise Federation Enterprise Charter for State-Owned Enterprises issued pursuant to Decree No. 27/HĐBT dated March 22, 1989 of the Council of Ministers.

Public service units (such as companies, bureaus, institutes, centers, stations, camps and equivalent organizations) implementing independent accounting based on the principle of self-financing all costs and financial autonomy.

II. STANDARDS AND PROCEDURES FOR APPOINTMENT AND REMOVAL OF CHIEF ACCOUNTANTS AND DEPUTY CHIEF ACCOUNTANTS

1. Standards for chief accountants and deputy chief accountants.

a) Standards for chief accountants:

Accounting staff appointed to the position of chief accountant must be based on the cadre leadership standards of the enterprise and the standards prescribed for accounting cadre positions, while also ensuring the basic standards stipulated in Article 6 of the State-Owned Enterprise Chief Accountant Regulations. Specifically:

In terms of moral character:

Must be honest, sincere, have a sense of compliance and struggle to protect principles, policies, economic and financial systems, and state laws;

In terms of professional qualifications and work capacity:

Must have a professional qualification (graduation certificate) in financial and accounting operations at the secondary level or above;

Have attended a chief accountant training course and received a certificate issued by the Ministry of Finance, the main managing ministry, and universities of economics and finance - authorized by the ministries (for central enterprise chief accountants); and by the provincial finance department, the main managing provincial department, and secondary schools of economics and finance - authorized by the provincial departments (for local enterprise chief accountants) organized according to the regulations and unified programs stipulated in Decision No. 159/TC-CĐKT dated September 15, 1989 of the Ministry of Finance.

Have necessary knowledge about economy, technology, and financial industry production and business; have organizational, leadership, guidance, inspection, analysis capabilities in financial, accounting, statistical economic information, and economic accounting operations. Have sufficient practical experience in accounting and financial work (at least three years if graduated from university and five years if graduated from secondary school - for local enterprises and five years if graduated from university and eight years if graduated from secondary school - for central enterprises) and have the ability to fulfill tasks and functions as prescribed in the State-Owned Enterprise Chief Accountant Regulations.

Have served as deputy chief accountant for at least one year (for local enterprises) and two years (for central enterprises).

For accounting staff appointed to the position of chief accountant of enterprise federations, holding companies, and equivalent organizations, in addition to the standards prescribed in point a, Section 1, Part 2, they must meet the following two additional standards:

- Have at least three years of practical experience as a chief accountant of an enterprise;

- Have attended a chief accountant training course organized by the Ministry of Finance and received a certificate.

b) Standards for deputy chief accountants:

Deputy chief accountants must also meet the standards prescribed for accounting cadre positions, while having the moral character and professional qualifications prescribed for chief accountants. Regarding work capacity, deputy chief accountants must have the knowledge and organizational, leadership capabilities to effectively perform specific tasks assigned by the chief accountant, and can replace the chief accountant when necessary.

In terms of practical experience in accounting and financial work, it must be at least two years if graduated from university and four years if graduated from secondary school (for local enterprises) and three years if graduated from university and five years if graduated from secondary school (for central enterprises).

2. Procedures for appointing chief accountants and deputy chief accountants.

a) Chief accountants:

For enterprises, companies, or equivalent organizations, the enterprise director bases on the aforementioned standards, prepares a dossier to propose the appointment of the person holding the position of enterprise chief accountant (indicating the old salary and the proposed new salary) to be submitted to the direct superior management agency and the same-level finance agency: For central enterprises, the dossier must be submitted to the main managing ministry and the Ministry of Finance; for local enterprises, the dossier is sent to the provincial main managing department and the provincial finance department. After being accepted by the superior managing agency and the finance agency, the dossier is forwarded to the authority with the power to appoint the enterprise director to consider and issue a decision to appoint the enterprise chief accountant.

For enterprise federations, holding companies, and equivalent organizations appointed by the Chairman of the Council of Ministers to the position of General Director, the dossier proposing the appointment of the chief accountant must be submitted to the Minister of the main managing ministry or the Minister of Finance (in the case where the Minister of Finance makes the appointment) for consideration and issuance of a decision to appoint the chief accountant.

Those who were appointed as Chief Accountant under Decree No. 176/CP dated September 10, 1970 of the Council of Ministers and Circular No. 17/TT-LB dated October 25, 1972 of the Ministry of Finance and Labor, if they meet the above criteria, must also be reappointed according to the provisions of this Circular. Absolutely no appointment shall be made for those lacking any of the criteria specified in point a, Section 1, Part 2, or those who have been disciplined with a warning or higher penalty for embezzlement, infringement on public property, or violation of economic and financial management policies while holding the position of Chief Accountant.

b) Deputy Chief Accountant:

The General Director of the enterprise bases on the workload of financial accounting and management requirements, as well as economic accounting needs at the enterprise, has the authority to issue a decision to appoint one or two Deputy Chief Accountants based on the proposal of the Chief Accountant and the Head of the Enterprise Organization Department after reviewing the criteria stipulated in point b, Section 1, Part 2.

3. Procedures for relieving from duty, transferring work, and enforcing disciplinary measures against Chief Accountants.

The procedures for relieving from duty, transferring work, and enforcing disciplinary measures against Chief Accountants must comply with the provisions of Article 4 of the Chief Accountant Regulations of State-Owned Enterprises, as follows:

The General Director of the enterprise prepares a file proposing relief from duty, transfer of work, or disciplinary action against the Chief Accountant and sends it to the superior managing agency and the same-level finance agency. After the proposal is accepted, the file is forwarded to the competent authority that appointed the Chief Accountant to review and issue a decision on relieving from duty, transferring work, or enforcing disciplinary action against the Chief Accountant.

III. SALARIES FOR CHIEF ACCOUNTANTS AND DEPUTY CHIEF ACCOUNTANTS

Chief Accountants and Deputy Chief Accountants appointed in accordance with the provisions of Part 2 above shall be paid salaries as follows:

1. Chief Accountant.

a) The Chief Accountant of the enterprise shall be paid a salary according to the level of the deputy director's position salary within the deputy director's salary scale of the enterprise category (salary scales from C1 to C6 as stipulated in Decree No. 235-HĐBT dated September 18, 1985 of the Council of Ministers and additional salary scales according to the enterprise category).

For enterprises not classified or not yet applying the salary scale according to the enterprise category, the salary for the Chief Accountant shall be determined based on internal correlation, but the maximum shall not exceed the salary level prescribed for the deputy director's position.

A Chief Accountant paid according to this provision shall not enjoy the responsibility allowance for Chief Accountant as stipulated in Circular No. 23-LĐ/TT dated November 20, 1985 of the Ministry of Labor.

b) The salary adjustment for Chief Accountants shall be as follows:

If the current salary of the Chief Accountant is lower than or equal to the first grade salary of the deputy director of the enterprise, then it shall be adjusted to the first grade salary of the deputy director's salary scale of the enterprise.

If the current salary of the Chief Accountant is higher than the first grade salary of the deputy director of the enterprise, then it shall be reasonably adjusted according to the deputy director's salary scale based on internal correlation, following the principle of cadre leadership salary adjustment.

If the current salary of the Chief Accountant is equal to or higher than the highest grade salary of the deputy director of the enterprise, then it shall be adjusted to the highest grade salary of the deputy director's salary scale of the enterprise and enjoy the seniority allowance exceeding the scale as guided in Circular No. 11/LĐ-TT dated October 2, 1986 of the Ministry of Labor.

2. Deputy Chief Accountant.

The Deputy Chief Accountant of the enterprise shall be paid a salary according to the professional staff salary level and enjoy the responsibility allowance as stipulated in Circular No. 23/LĐ-TT dated November 20, 1985 of the Ministry of Labor. The Deputy Chief Accountant's responsibility allowance is 7% of the professional staff salary level.

3.

For enterprises within the scope of application of the positions of Chief Accountant and Deputy Chief Accountant stipulated in Part 1 above, which have not yet met the conditions to appoint Chief Accountant and Deputy Chief Accountant as stipulated in Section 1, Part 2, the incumbent Chief Accountant and Head of the Accounting Department shall continue to apply the old salary and responsibility allowance system.

From now on, no further appointments of Chief Accountant (or Head of the Accounting Department) under Decree No. 176/CP and Circular No. 17/TT-LB of the Ministry of Finance and Labor mentioned in point 2, Part 2 of this Circular shall be made.

4.

Personnel assigned by the General Director of the enterprise to be responsible for accounting work in internal economic accounting units or departments subordinate to the enterprise shall be paid a salary according to the professional staff salary level and enjoy the responsibility allowance as stipulated in Circular No. 23/LĐ-TT dated November 20, 1985 of the Ministry of Labor.

IV. IMPLEMENTATION PROVISIONS

This Circular takes effect from the date of signature. All previous regulations contrary to this Circular are abolished.

Chief Accountants and Deputy Chief Accountants appointed from which day shall enjoy salaries or allowances from that day, without raising the issue of backpay during the waiting period for the appointment decision./.