Circular No. 66/2025/TT-BTC stipulates the分级管理权限范围内的财政预算、国有资产、建设投资和信息技术应用领域的部长财政部的管理权限。

CIRCULAR
Regulations on the delegation of authority for internal management by the Minister of Finance in the fields of budget management, state asset management, construction investment, and information technology application investment

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

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

Pursuant to the Law on Construction dated June 18, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Construction dated June 17, 2020;

Pursuant to the Law on Public Investment dated November 29, 2024;

Pursuant to the Law on Planning dated November 24, 2017; the Law Amending and Supplementing Certain Provisions of the Laws on Planning, Public Investment, Public-Private Partnership Investment, and Bidding dated November 29, 2024;

Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the Government Decree No. 29/2025/NĐ-CP dated February 24, 2025 stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance; the Government Decree No. 166/2025/NĐ-CP dated June 30, 2025 amending and supplementing certain provisions of Government Decree No. 29/2025/NĐ-CP;

Pursuant to the Government Decree No. 98/2025/NĐ-CP dated May 6, 2025 stipulating the preparation of budgets, management, utilization, and settlement of regular government expenditure for procurement, repair, renovation, and upgrading of assets and equipment; expenditure for leasing goods and services; repair, renovation, upgrading, expansion, and new construction of project components within projects that have been constructed and other necessary tasks;

Pursuant to the Government Decree No. 73/2019/NĐ-CP dated September 5, 2019 stipulating the management of public investment in information technology applications using state budget funds; the Government Decree No. 82/2024/NĐ-CP dated July 10, 2024 amending and supplementing certain provisions of Government Decree No. 73/2019/NĐ-CP;

Pursuant to the Government Decree No. 151/2017/NĐ-CP dated December 26, 2017 detailing certain provisions of the Law on Management and Use of State Assets; the Government Decree No. 114/2024/NĐ-CP dated September 15, 2024 amending and supplementing certain provisions of Government Decree No. 151/2017/NĐ-CP;

Pursuant to the Government Decree No. 50/2025/NĐ-CP dated February 28, 2025 amending and supplementing certain provisions of Government Decrees detailing certain provisions of the Law on Management and Use of State Assets;

Pursuant to the Government Decree No. 77/2025/NĐ-CP dated April 1, 2025 stipulating the authority to establish ownership rights for all people's property and procedures for dealing with property established as all people's property;

Pursuant to the Government Decree No. 155/2025/NĐ-CP dated June 16, 2025 stipulating standards and quotas for office premises and operational facilities;

Pursuant to Decision No. 15/2025/QĐ-TTg dated June 14, 2025 of the Prime Minister stipulating standards and quotas for the use of machinery and equipment;

At the proposal of the Director of the Legal Department;

The Minister of Finance issues this Circular to regulate the delegation of authority for internal management by the Minister of Finance in the fields of budget management, state asset management, construction investment, and information technology application investment.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

a) This Circular regulates the delegation of authority for internal management by the Minister of Finance in the fields of budget management, state asset management, construction investment, and information technology application investment;

b) This Circular does not apply to:

b1) The delegation of authority for budget management, state asset management, construction investment, and information technology application investment to the Vietnam Social Security;

b2) Matters already regulated by laws determining the authority of heads of units as stipulated in Clause 2 of Article of this Circular;

c) Matters concerning the authority for budget management, state asset management, construction investment, and information technology application investment not specified in this Circular shall be implemented according to current laws.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

Level 2 budget units under the Ministry of Finance (including Level 1 Bureaus under the Ministry of Finance, public service organizations under the Ministry of Finance, and other Level 2 budget units);

Budget-using units under the Ministry of Finance;

Budget-using units under Level 1 Bureaus;

Other organizations and individuals related to the delegation of budget management, state asset management, construction investment, and information technology application investment authority of the Ministry of Finance.

Article 2. Interpretation of Terms

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

1. Level 1 Bureau includes the Tax Bureau, Customs Bureau, National Reserve Bureau, State Treasury, General Statistics Office, Securities Commission.

2. Level 2 Budget Unit is a budget unit receiving a budget from the Minister of Finance (Level 1 Budget Unit) but is not a budget-using unit as defined by the State Budget Law.

Article 5. Principles of Delegation

1. Ensuring unified and comprehensive management in the fields of budget management, state asset management, construction investment, and information technology application investment for units under the Ministry of Finance.

2. Ensuring compliance with legal regulations on standards, procedures, and processes when deciding matters related to budget management, state asset management, construction investment, and information technology application investment, consistent with the organizational model and nature of business operations of units under the Ministry of Finance.

3. Ensuring compliance with the professional capacity of units, simplifying administrative procedures, reducing intermediary steps, minimizing organizational implementation costs, promoting responsibility, autonomy, and self-accountability of units and leaders' accountability, enhancing initiative and flexibility in task execution.

Organizations and individuals delegated authority according to this Circular shall not further delegate the tasks and powers they have been delegated, shall be fully responsible under the law for the results of their task execution and delegated authority, and shall not seek additional opinions from other units within the Ministry during task execution that may affect the progress and deadlines for assigned tasks.

4. In cases where necessary, the Minister of Finance may decide to adjust the delegation of certain specific matters differently from this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 4. Delegation of authority in budget management

1. The heads of level 2 budget units under the Ministry of Finance shall have the authority:

a) To decide on the allocation and transfer of budgets, and adjustments to allocated budgets for budget-using units within their jurisdiction in accordance with regulations;

b) To decide on granting financial autonomy to public service units within their jurisdiction (excluding public service units whose financial autonomy is decided by higher-level public service units directly under the level 2 budget unit of the Ministry of Finance);

c) To approve and adjust basic science and technology tasks (including budget estimates for implementation) in accordance with the organizational and operational regulations of the unit;

d) To approve and adjust tasks as prescribed by law within the authority of the Minister to serve as the basis for annual budget estimates.

2. The heads of budget-using units under the Ministry of Finance shall have the authority to decide on approving basic science and technology tasks (including budget estimates for implementation) in accordance with the organizational and operational regulations of the unit.

Article 5. Delegation of authority in investment construction management

1. The Director of Class 1 Bureau shall have the authority:

a) To decide on investment policies, to adjust investment policies, and to decide to stop investment policies for projects in Group B and Group C using state capital from legitimate revenues of the Bureau reserved for investment;

b) To decide on investment, to adjust investment decisions, and to approve final accounts of investment capital for completed projects in Group B and Group C using state capital;

c) To approve, adjust tasks and budget estimates for regular expenses to implement repair, renovation, upgrading, expansion, and new construction of project components where the total actual budget estimate does not exceed 20 billion VND per task;

d) The Director of the General Statistics Office shall have the authorities specified in points a, b, and c of this clause, and the authority to decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects using state capital outside state investment with a total investment amount below 20 billion VND per project.

2. The heads of public service units under the Ministry of Finance shall have the authority:

a) To decide on investment policies and to adjust investment policies, and to decide to stop investment policies:

a1) Projects in Group A, Group B, and Group C using state capital from legitimate revenues of public service units self-assuring regular expenses and investment expenses;

a2) Projects in Group B and Group C using state capital from legitimate revenues of public service units self-assuring regular expenses;

a3) Projects in Group C using state capital from legitimate revenues of public service units self-assuring part of regular expenses and public service units assured regular expenses by the State;

a4) For investment policies of projects of Schools and Academies under the Ministry of Finance with School Councils, such policies must be approved according to the regulations and operational rules of the School Councils;

b) To decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects:

b1) Projects in Group B and Group C using state capital from the state budget;

b2) Projects in Group A, Group B, and Group C using state capital from legitimate revenues of the unit;

c) To decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects using state capital outside state investment with a total investment amount below 20 billion VND per project.

3. The heads of level 2 budget units under the Ministry of Finance and the heads of budget-using units under the Ministry of Finance (except for the cases stipulated in Clause 1 and Clause 2 of this Article), and the heads of budget-using units under Class 1 Bureau shall have the authority to decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects using state capital outside state investment with a total investment amount below 20 billion VND per project (except for the case stipulated in point d of Clause 1 of this Article).

Article 6.分级管理投资应用信息技术的权限

1. The Director of Class 1 Bureau shall have the authority:

a) To decide on investment policies, to adjust investment policies, and to decide to stop investment policies for projects in Group B and Group C using state capital from legitimate revenues of the Bureau reserved for investment;

b) 决定投资项目，调整投资项目决定，并批准完成项目的竣工决算资金，适用于使用公共投资资金或国家非公共投资资金的B类和C类项目；

c) 批准、调整任务和预算经费采购、维修、改造、升级信息技术资产、设备及数字化转型以服务于所管辖机构单位的活动以及任务执行的货物和服务费用预算，对于总预算经费不超过45亿越盾的任务；

决定批准年预算租赁费用在45亿越盾至500亿越盾之间的单位的信息技术服务计划；

决定采购总预算在45亿越盾至500亿越盾之间的信息技术资产、商品和服务；

决定批准准备投资项目预算任务，适用于所有投资项目；

2. The heads of public service units under the Ministry of Finance shall have the authority:

a) 决定投资意向，调整投资意向决定，停止投资意向：

a1) 使用事业单位自筹经常性和投资资金合法收入的A类、B类和C类项目；

a2) 使用事业单位自筹经常性资金合法收入的B类和C类项目；

a3) 使用事业单位自筹部分经常性资金合法收入和由国家保障经常性支出的事业单位的C类项目；

对于财政部所属设有校董事会的学校/学院的投资项目意向，必须根据校董事会的规定和运作章程通过校董事会审议；

b) To decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects:

b1) 使用国家财政预算和国家非公共投资资金的B类和C类项目；

b2) 使用单位合法收入的A类、B类和C类项目；

决定批准准备投资项目预算任务，适用于所有项目；

决定批准年预算租赁费用低于500亿越盾的单位的信息技术服务计划；

决定采购总预算低于500亿越盾的信息技术资产、商品和服务；

3. 财政部二级预算单位负责人和财政部使用预算单位负责人（除本条第1款和第2款规定的情况外）有以下权限：

a) 决定使用单位合法收入用于投资的B类和C类项目的投资意向，调整投资意向决定，停止投资意向；

b) 决定投资项目，调整投资项目决定，并批准完成项目的竣工决算资金，适用于使用公共投资资金或国家非公共投资资金的B类和C类项目；

c) 决定批准年预算租赁费用低于500亿越盾的单位的信息技术服务计划；

决定采购总预算低于500亿越盾的信息技术资产、商品和服务；

决定批准准备投资项目预算任务，适用于所有投资项目；

4. 属于一级局的使用预算单位负责人有以下权限：

a) 决定批准年预算租赁费用低于45亿越盾的单位的信息技术服务计划，决定采购总预算低于45亿越盾的信息技术资产、商品和服务（除本款b点规定的情况外）；

b) 统计局使用预算单位负责人决定批准年预算租赁费用低于500万越盾的单位的信息技术服务计划，决定采购总预算低于500万越盾的信息技术资产、商品和服务。

Article 7.分级管理权限涉及国有资产的管理和使用

1. The Director of Class 1 Bureau shall have the authority:

a) To decide on investment policies, to adjust investment policies, and to decide to stop investment policies for projects in Group B and Group C using state capital from legitimate revenues of the Bureau reserved for investment;

b) 决定投资项目，调整投资决定和批准完成的投资项目资金决算对于使用政府投资资金的B类和C类项目；

c) 批准并调整任务和预算经费采购、维修、改造和升级资产及设备以支持各单位活动，其任务总预算经费在45亿以下，并且该经费用于租赁货物和服务的任务；

d) 批准投资准备任务的预算对于投资项目；

đ) 决定全民所有财产的所有权建立，并批准由财产所有者自愿将所有权转让给越南国家通过财政部的财产处理方案，当转让时已具体确定为一类局或属于一类局的预算单位是接收、管理和使用财产的主体；

e) 决定公务住房费用包干额度，对象，以及机器设备使用费用包干额度对于属于一类局的对象，按照规定执行；

g) 对于属于管理范围内的单位，根据第二十六条第六款的规定，决定专用机器设备的标准和定额，专用面积，事业工程面积和国有资产的标准和定额；

h) 对于管理范围内的单位，决定经济和技术保养、修理标准和定额或者保养、修理费用定额，适用于国有资产；

i) 在调整价格高于政府总理规定的机器设备使用标准和定额的15%至不超过30%的情况下，决定调整机器设备的价格，这些设备服务于职务工作和共同活动；

k) 决定补充配备服务于职务工作的机器设备和共同活动的机器设备的数量，或者补充其他类型的机器设备以支持电子政务、数字化、科学技术、创新和分配的任务，对于属于管理范围内的单位；

l) 决定购买国有资产、商品和服务，消耗品的总预算金额从45亿到低于500亿（不包括本条款第t点规定的情况）；

m) 根据第15/2025/QĐ-TTg号决定第五条第三款的规定，决定配备机器设备对于属于管理范围内的单位（不包括本条第一款第四项和本款规定的内容）；

n) 根据规定，决定为一类局共同工作使用的汽车对象提供使用汽车费用包干额度（不包括本条第四项i点规定的情况）；

o) 决定管理属于管理范围内单位的共同工作使用的汽车的方式；

p) 处理由一类局管理使用的国有资产，回收在维护和修理过程中获得的物资材料，处理在实施项目过程中回收的物资材料，按照规定处理；

q) 决定处理，批准在一类局预算单位之间转移国有资产，回收在维护和修理过程中获得的物资材料，处理在实施项目过程中回收的物资材料，没收的行政违法物品的处理方案；

批准事业单位国有资产用于经营、出租、联营、合作的使用计划；

批准处理为项目服务的资产和项目结果资产（对于未明确受益者的项目），对于属于管理范围内的单位（不包括将资产调出管理范围内的单位）；

t) 除本条款从a点到s点规定的内容外，一些一类局局长还具有具体的权限如下：

t1) 国家储备局局长根据法律规定决定国家储备仓库的运营；

t2) 海关局局长决定批准在海关局单位之间转移资产的处理方案，这些资产是在海关活动中滞留的全民所有财产；

t3) 海关局局长决定购买武器、辅助工具；业务印章；海关封条；海关身份证；日历、手册、宣传资料；制服（不包括公职人员和雇员的姓名牌，简单劳动合同工人的制服）；

t4) 税务局局长决定购买资产和商品，如制服（不包括保安制服），税务印章（电子税票）；

2. The heads of public service units under the Ministry of Finance shall have the authority:

a) 决定投资意向，调整投资意向决定，停止投资意向：

a1) 使用事业单位自筹经常性和投资资金合法收入的A类、B类和C类项目；

a2) 使用事业单位自筹经常性资金合法收入的B类和C类项目；

a3) 使用事业单位自筹部分经常性资金合法收入和由国家保障经常性支出的事业单位的C类项目；

a4) 对于财政部所属学校/学院的投资项目决策，必须经过学校董事会的审议并通过，符合董事会的运作规定和章程；

b) To decide on investment, to adjust investment decisions, and to decide on approving final accounts of investment capital for completed projects:

b1) Projects in Group B and Group C using state capital from the state budget;

b2) 使用单位合法收入的A类、B类和C类项目；

c) 批准投资准备任务的预算对于投资项目；

d) 决定全民所有财产的所有权建立，并批准由财产所有者自愿将所有权转让给越南国家通过财政部的财产处理方案，当转让时已具体确定为事业单位和属于管理范围内的单位是接收、管理和使用财产的主体；

đ) 决定购买服务于管理范围内单位活动的国有资产、商品和服务、消耗品，总预算金额在500亿以下；

e) 决定租赁、租购管理范围内单位的资产；

g) Determine the amount of allocated funds for the use of official housing, the subjects, and the amount of allocated funds for the use of machinery and equipment for units under management as prescribed;

h) Determine the standards and quotas for specialized machinery and equipment, specialized area, and the area of public works belonging to the operating entity and state assets according to Clause 6, Article 26 of the Law on Management and Use of State Assets for units under management as prescribed;

i) Determine the system, standards, and economic-technical quotas for maintenance and repair or the budget quotas for maintenance and repair applicable to state assets at units under management as prescribed;

k) Determine the transfer of state assets between agencies, organizations, and units under management as prescribed;

l) Determine the handling of state assets, the handling of materials recovered during the maintenance and repair of state assets, and the handling of materials recovered during the implementation of projects as prescribed for units under management (excluding the form of transferring assets outside the units under management);

m) Approve the Project on the use of state assets within the scope of management and use for business purposes, leasing, joint ventures, and joint operations;

n) Determine the exploitation of state assets to serve auxiliary activities; support for the performance of functions and tasks of units under management as prescribed;

o) Determine the supplementation of the quantity of machinery and equipment serving job positions, machinery and equipment serving common activities equipped in offices, or the supplementation of other types of machinery and equipment to serve electronic government, digitization, science and technology, innovation, and assigned tasks, determine the provision of machinery and equipment according to Clause 3, Article 5 of Decision No. 15/2025/QĐ-TTg for units under management (excluding the contents prescribed in point g and point e of this clause);

p) Determine the allocation of funds for the use of motor vehicles for individuals using motor vehicles to serve common work of units under management as prescribed;

q) Approve the plan for handling assets serving project activities and assets resulting from the implementation process of projects (for projects not specifically determining beneficiaries) of units under management (excluding the form of transferring assets outside the units under management);

3. Heads of secondary budget units under the Ministry of Finance (except for the cases stipulated in Clause 1 and Clause 2 of this Article), heads of budget-using units under the Ministry of Finance have the authority:

a) To establish full ownership, approve plans for handling assets when the owner voluntarily transfers ownership rights to the Vietnamese State through the Ministry of Finance and has clearly identified secondary budget units under the Ministry of Finance, heads of budget-using units under the Ministry of Finance as the entities receiving, managing, and using the assets;

b) To decide on the procurement of state assets, goods, services, and consumables with a total budget estimate under VND 500 billion;

c) To decide on the handling of state assets, the handling of materials recovered during the maintenance and repair of state assets, and the handling of materials recovered during the implementation of projects as prescribed for state assets under their management and use (excluding the form of transferring assets outside the units under management);

d) To decide on the transfer of state assets between units under management;

đ) To decide on leasing and lease-purchasing of assets for units under management;

e) To decide on the exploitation of state assets at units under management for assets serving auxiliary activities, supporting the performance of political tasks of the agency to serve the operation of state agencies and essential needs of civil servants, employees of state agencies, and visitors for official duties as prescribed;

g) To decide on the handling of state assets as evidence and means of administrative violations decided by authorized persons within the management scope of budget-using units to confiscate or impose administrative penalties;

h) To determine the amount of allocated funds for the use of official housing, the subjects, and the amount of allocated funds for the use of machinery and equipment for subjects under management as prescribed;

i) To determine the allocation of funds for the use of motor vehicles for individuals using motor vehicles to serve common work of units under management as prescribed;

k) To approve the Project on the use of state assets of public service units under management for business purposes, leasing, joint ventures, and joint operations;

l) To decide on the provision of machinery and equipment according to Clause 3, Article 5 of Decision No. 15/2025/QĐ-TTg (excluding the contents prescribed in point b and point đ of this clause);

4. Heads of budget-using units under Category 1 Bureau have the authority:

a) To decide on the procurement of state assets, goods, services, and consumables with a total budget estimate under VND 45 billion (except for the cases prescribed in point t of Clause 1 and point 1 of Clause 4 of this Article);

b) To decide on the handling of state assets, the handling of materials recovered during the maintenance and repair of state assets, and the handling of materials recovered during the implementation of projects as prescribed (except for the cases prescribed in point q of Clause 1 of this Article);

c) To decide on the transfer of state assets between units under management;

d) To decide on leasing and lease-purchasing of assets for activities;

đ) To decide on the exploitation of state assets at units under management for assets serving auxiliary activities, supporting the performance of political tasks of the agency to serve the operation of state agencies and essential needs of civil servants, employees of state agencies, and visitors for official duties as prescribed;

e) To decide on the handling of state assets as evidence and means of administrative violations decided by authorized persons within the management scope of budget-using units to confiscate or impose administrative penalties except for the cases prescribed in point q of Clause 1 of this Article;

g) The Director of the Customs Branch shall decide on the disposal plan for goods that are surplus inventory within the customs operation area and have been established as national property (except in cases provided for in point t, Clause 1 of this Article);

h) Decide on the allocation amount for housing allowance, the objects and allocation amount for machinery and equipment usage costs for units under its management as prescribed;

i) To determine the allocation of funds for the use of motor vehicles for individuals using motor vehicles to serve common work of units under management as prescribed;

k) Decide on the provision of machinery and equipment as stipulated in Clause 3, Article 5 of Decision No. 15/2025/QĐ-TTg (excluding the contents specified in points a and d of this clause);

l) The head of budget-funded units under the General Statistics Office shall decide on the procurement of state assets, goods, services, and consumables with a total budget estimate below 500 million dong;

m) The authorities specified in points c, h, i, and k of this clause shall not apply to Class 1 Office of the Bureau.

Article 8. Rights and Obligations of Units

1. Department of Planning and Finance

a) Propose the Minister of Finance to issue the Internal Inspection and Supervision Regulation on financial management and use, asset management, construction investment, and information technology application investment at administrative agencies and public institutions under the Ministry of Finance, specifying in detail the inspection and supervision of the implementation of tasks by agencies and organizations granted authority;

b) Monitor, supervise, and evaluate the implementation of regulations in this Circular by agencies and organizations granted authority;

c) Assist the Minister of Finance in compiling and drafting the overall inspection and supervision plan for the implementation of assigned tasks by agencies, organizations, and units granted authority as stipulated in this Circular; organize the implementation of inspections on the execution of assigned tasks by agencies, organizations, and units granted authority as stipulated in this Circular;

d) Timely propose reports to the Minister of Finance on cases requiring the temporary suspension of delegated authority as prescribed in this Circular;

đ) Propose the Ministry to issue detailed forms for reporting and evaluating the implementation of assigned duties and powers of agencies, organizations, and units as stipulated in this Circular;

e) Annually (no later than January 20 of the following year) or at any time, compile and report to the Minister of Finance on the evaluation of the results of the implementation of assigned duties and powers by agencies, organizations, and units as stipulated in this Circular;

g) Advise the Minister of Finance on matters within the Minister's decision-making authority regarding financial management, asset management, construction investment, information technology application investment, internal audit, and internal control that are not delegated to units in this Circular.

2. Legal Affairs Department

Compile and propose reports to the Minister of Finance for consideration and adjustment of provisions on delegation to ensure compliance with legal regulations and requirements for budget management, public asset management, construction investment, and information technology application investment.

3. Units Delegated Authority as Specified in This Circular

a) Be responsible before the law and the Ministry of Finance for the results of implementing assigned tasks and powers; comply strictly with procedures, formalities, authority, and deadlines as prescribed by law for delegated contents;

b) Report to the Ministry of Finance (through the Department of Planning and Finance) on the consolidated budget estimates allocated, assigned, and adjusted for budgetary units under their management for inspection (along with relevant documents as prescribed by state budget laws, while clearly explaining the necessity and basis for adjusting the budget estimates);

c) Annually (no later than January 15 of the following year), report to the Minister of Finance (through the Department of Planning and Finance) on the evaluation of the results of implementing assigned tasks and powers;

d) Report promptly on the implementation of assigned tasks and powers according to the requirements of the Minister of Finance;

đ) Conduct self-inspection on compliance with laws on budget management, public asset management, construction investment, and information technology application investment within their unit for delegated tasks and powers as stipulated in this Circular and specialized laws;

e) Promptly propose and report to the Minister of Finance (through the Legal Affairs Department) for consideration and adjustment of delegation provisions to comply with legal regulations, unit work requirements, and necessary conditions for implementing delegated tasks and powers.

4. Class 1 Bureau

a) Monitor, supervise, and evaluate the implementation of regulations in this Circular by budget-funded units under the Class 1 Bureau;

b) Develop a plan to inspect the implementation of assigned tasks by budget-funded units under the Class 1 Bureau as stipulated in this Circular and send it to the Department of Planning and Finance for consolidation; organize the implementation of inspections on the execution of assigned tasks by budget-funded units under the Class 1 Bureau;

c) Promptly propose reports to the Minister of Finance (through the Department of Planning and Finance) on cases requiring the temporary suspension of delegated authority as prescribed in this Circular;

d) Consolidate and report to the Ministry of Finance (through the Department of Planning and Finance) on the contents specified in point b, c, and d of Clause 3 of this Article of budget-funded units under the Class 1 Bureau.

Chapter III

INSPECTION, SUPERVISION AND HANDLING OF VIOLATIONS

Article 9. Supervision of the implementation of assigned tasks and authorities

1. Methods of supervision

The supervision of the implementation of assigned tasks and authorities shall be carried out simultaneously through the following methods:

a) Regular supervision according to a plan approved by the competent authority;

b) Sudden supervision when there are signs of violation or upon the directive of the Minister of Finance.

2. Units supervising the implementation of assigned tasks and authorities

The following agencies have the responsibility to assist the Minister of Finance in supervising the implementation of assigned tasks and authorities by organizations and individuals as prescribed in this Circular, including:

a) The Budget Planning and Finance Department supervises the implementation of assigned tasks and authorities for budgetary units at level 2 under the Ministry of Finance and budgetary units of the Ministry of Finance;

b) A Level 1 Department under the Ministry of Finance supervises the implementation of assigned tasks and authorities for budgetary units under that Level 1 Department.

3. Content of supervision

Supervision of the organization and implementation of state regulations and the Ministry of Finance's regulations on the execution of assigned tasks and authorities in the fields of budget management, public asset management and utilization, construction investment, and information technology investment at agencies, organizations, and individuals assigned according to this Circular.

4. Principles of supervision implementation

a) Supervision shall not hinder the normal operation of the supervised entity and other agencies, organizations, and individuals. The supervisory agency may request the supervised entity to provide information, documents, and reports in cases of reflection, recommendation, unusual signs, or sudden supervision according to the directive of the Minister of Finance;

b) Ensuring independence, honesty, objectivity, transparency, and compliance with procedures, contents, and timeframes as prescribed;

c) When the supervisory agency requests the supervised entity to provide information, documents, and reports, it must be recorded in a Protocol detailing the event;

d) In case of discovering violations, the supervisory agency has the responsibility to promptly handle them or recommend the competent authority to handle them according to the law.

Article 10. Inspection of the Implementation of Assigned Tasks and Authorities

1. Methods of inspection

The inspection of the implementation of assigned tasks and authorities shall be carried out simultaneously through the following methods:

a) Self-inspection method;

b) Regular and sudden inspections according to a plan approved by the competent authority or when there are signs of violation of laws in the fields of budget management, public asset management and utilization, construction investment, and information technology investment.

2. Units inspecting the implementation of assigned tasks and authorities

The following agencies have the responsibility to assist the Minister of Finance in inspecting the implementation of assigned tasks and authorities by organizations and individuals as prescribed in this Circular:

a) For self-inspection method: the agency or organization assigned tasks and authorities conducts it themselves;

b) For regular and sudden inspection methods:

b1) The Budget Planning and Finance Department inspects the implementation of assigned tasks and authorities for budgetary units at level 2 under the Ministry of Finance and budgetary units of the Ministry of Finance;

b2) A Level 1 Department under the Ministry of Finance inspects the implementation of assigned tasks and authorities for budgetary units under that Level 1 Department.

3. Content of inspection

Comprehensive inspection of the organization and implementation of state regulations and the Ministry of Finance's regulations on the execution of assigned tasks and authorities in the fields of budget management, public asset management and utilization, construction investment, and information technology investment at agencies, organizations, and individuals assigned according to this Circular.

4. Principles of inspection implementation

a) Ensuring no overlap in content, objects, and periods of inspection among units and no overlap with state management agencies responsible for planning inspections, audits, and reviews;

b) Ensuring independence, honesty, objectivity, transparency, and compliance with procedures, contents, and timeframes as prescribed;

c) Inspections shall not hinder the normal operations of inspected entities, supervised entities, and other agencies, organizations, and individuals;

d) Inspections must be recorded in a Protocol detailing full information, promptly handled or recommended to the competent authority to handle according to the law.

Article 11. Handling Violations and Compensation for Damages

1. Organizations, individuals who fail to comply with the provisions on the delegation of authority as stipulated in this Circular or fail to comply with relevant specialized laws shall be handled as follows:

a) Shall have the responsibility to explain according to the request of the directly managing organization, superior organization, inspection agency, audit agency, supervision agency, and specialized state management agency;

b) Shall compensate partially or fully for damages in accordance with the law;

c) Depending on the level of violation, shall be handled in accordance with the law.

2. The head of an organization that does not directly violate but allows the situation of non-compliance with the provisions on the delegation of authority as stipulated in this Circular to occur shall be handled as follows:

a) Shall have the responsibility to explain according to the request of the superior organization, inspection agency, audit agency, supervision agency, and specialized state management agency;

b) Depending on the level of violation, shall be handled in accordance with the law.

Article 12. Suspension of Delegated Authority Implementation

The Minister of Finance decides to suspend the implementation of delegated authority for units in the following cases:

1. The unit experiences internal discord, failing to meet the requirements for delegation.

2. Other cases decided by the Minister of Finance.

Chapter IV

IMPLEMENTATION PROVISIONS, TRANSITIONAL PROVISIONS

Article 13. Transitional Provisions

1. For investment policy decisions, investment decisions, final accounts of completed projects, and planning tasks approved by competent authorities in accordance with the law before the effective date of this Circular, there is no need to adjust previously issued decisions in case of changes in decision-making authority as stipulated in this Circular. Subsequent steps (including adjustments) shall apply the provisions on authority set forth in this Circular.

2. For procurement of assets, goods, services, consumables (including information technology assets, goods, and services) approved under the plan for selecting contractors in accordance with the law before the effective date of this Circular, there is no need to adjust previously issued documents in case of changes in authority as stipulated in this Circular. Subsequent steps (including adjustments) shall be carried out in accordance with this Circular.

Article 14. Effective Date

1. This Circular takes effect from July 1, 2025.

2. When the referenced documents for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

3. In the course of implementation, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance (Legal Department) for research and resolution.