Decree No. 68/2006/ND-CP detailing and guiding the implementation of certain provisions of the Law on Thrift and Combating Wastefulness.

DECREE

Detailed regulations and guidance on implementation of certain provisions

of the Law on Practicing Thrift and Combating Wastefulness

______________________________________

THE GOVERNMENT

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

Based on the Law on Practicing Thrift and Combating Wastefulness No. 48/2005/QH11 dated November 29, 2005 of the 11th National Assembly;

At the proposal of the Minister of Finance,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates detailed provisions and guidance for implementing certain Articles of the Law on Practicing Thrift and Combating Wastefulness regarding the establishment, issuance, and implementation of norms, standards, and systems in managing and using state budget, money, and state assets, labor and working hours in the public sector, and natural resources; establishing and implementing programs on practicing thrift and combating wastefulness; supervision, inspection, examination, and commendation in practicing thrift and combating wastefulness, and other provisions of the Law on Practicing Thrift and Combating Wastefulness.

Article 2. Applicability

1. Agencies, organizations, and individuals managing and using the state budget, money, state assets, and natural resources.

2. Agencies and organizations managing and using labor, working hours, and workers in the public sector.

3. Other organizations and individuals as prescribed in Article 2 of the Law on Practicing Thrift and Combating Wastefulness.

Article 3. Responsibilities for cooperation in practicing thrift and combating wastefulness

1. The practice of thrift and combating wastefulness must be carried out based on close coordination among all levels, sectors, agencies, organizations, and civil servants.

2. Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, and leaders of other central agencies, Chairpersons of People's Committees of provinces and centrally-administered cities have the responsibility to organize coordination within their fields and regions under management and between levels and sectors to ensure the practice of thrift and combating wastefulness.

3. Leaders of agencies and organizations have the responsibility to organize and implement coordination among departments within their agencies and organizations to ensure the practice of thrift and combating wastefulness.

Chapter II

SPECIFIC PROVISIONS

Section 1

ESTABLISHMENT AND IMPLEMENTATION OF NORMS, STANDARDS, AND SYSTEMS

IN MANAGING AND USING THE STATE BUDGET, MONEY,

STATE ASSETS, LABOR, WORKING HOURS

IN THE PUBLIC SECTOR AND NATURAL RESOURCES

Article 4. Norms, Standards, and Systems

Norms, standards, and systems issued by competent agencies and organizations in accordance with the law serve as the basis for implementing and evaluating the practice of thrift and combating wastefulness; they are also the grounds for inspecting, auditing, and supervising the practice of thrift and combating wastefulness.

Article 5. System of Norms, Standards, and Systems

The system of norms, standards, and systems includes:

1. Norms, standards, and systems uniformly applied throughout the country.

2. Norms, standards, and systems applied within the scope of a sector, field, or locality.

3. Norms, standards, and systems applied within the internal scope of an agency, organization, State Economic Group, or State Corporation (state-owned enterprise).

Article 6. Responsibilities for Establishing and Issuing Norms, Standards, and Systems

1. Ministers, Heads of Ministries equivalent to ministries, and Heads of government agencies have the responsibility to establish and submit to the competent authority for issuance or issue according to their authority norms, standards, and systems uniformly applied throughout the country or within the scope of a sector or field under their management. Norms, standards, and systems issued for application within a sector or field must be consistent with those prescribed for application throughout the country.

2. Chairpersons of People's Committees of provinces and centrally-administered cities base on norms, standards, and systems issued by central state agencies with authority to build and issue according to their authority or submit to the same-level People's Council for issuance norms, standards, and systems applicable at the local level.

3. Leaders of agencies and organizations using the state budget, money, state assets, labor, and working hours in the public sector and natural resources within their assigned responsibilities base on norms, standards, and systems prescribed in Clause 1 and Clause 2 of Article 5 of this Decree to establish norms, standards, and systems applicable within their agencies and organizations.

Article 7. Construction, amendment, and supplementation of norms, standards, and regimes

1. The construction, amendment, and supplementation of norms, standards, and regimes in the management and use of state budget, money, state assets, labor, working hours in the public sector, and natural resources must comply with the provisions set forth in Article 5 of the Law on Thrift and Prevention of Waste.

2. Norms, standards, and regimes may be amended and supplemented in the following cases:

a) When economic and social conditions change directly affecting the implementation of norms, standards, and regimes;

b) When there is a need for innovation due to advancements in science and technology;

c) When market prices increase or decrease by more than 20% compared to the time of issuance of norms, standards, and regimes;

d) Other cases as prescribed by law (if any).

3. The construction, amendment, and supplementation of norms, standards, and regimes must be based on:

a) Summarizing and evaluating the actual situation of implementing norms, standards, and regimes;

b) Analyzing, forecasting, and assessing the impact of relevant budgetary, economic-technical, and social factors;

c) Opinions from related organizations and entities subject to norms, standards, and regimes.

Article 8. Responsibility for Implementing Norms, Standards, and Regimes

1. Agencies, organizations, and individuals have the responsibility to implement norms, standards, and regimes issued by competent state authorities accurately.

2. During implementation, if situations arise requiring amendments or supplements to norms, standards, and regimes as stipulated in Clause 2 of Article 7 of this Decree, agencies and organizations implementing norms, standards, and regimes must amend and supplement them promptly within their authority or report to competent authorities for research and consideration to amend and supplement appropriately.

3. Any instances of exceeding norms, standards, and regimes leading to waste will be handled according to the provisions of laws on compensation for damages, disciplinary actions, and administrative penalties for thrift and prevention of waste depending on the nature and degree of violation.

Section 2

CONSTRUCTION, APPROVAL, IMPLEMENTATION, AND REPORTING ON THE RESULTS OF IMPLEMENTATION OF THE PROGRAM ON THRIFT AND PREVENTION OF WASTE

Article 9. Program on Thrift and Prevention of Waste

1. The program on thrift and prevention of waste serves as the basis for organizing thrift and prevention of waste. The program on thrift and prevention of waste is developed annually and over a long-term period of three to five years, aligned with key tasks within the scope and field of management, economic and social development conditions annually and during each period.

2. The program on thrift and prevention of waste must meet the following requirements:

a) Consistency among activities and close coordination between levels, sectors, agencies, and organizations, in accordance with the provisions of the Law on Thrift and Prevention of Waste;

b) Comprehensive coverage of all fields as prescribed by the Law on Thrift and Prevention of Waste, with focus areas, suitable to the scope and field of management and the provisions of this Decree;

c) Specific measures to ensure the achievement of set objectives.

3. Programs on thrift and prevention of waste of Ministries, ministerial-level agencies, government agencies, other central agencies, and localities serve as the basis for compiling the overall program on thrift and prevention of waste of the Government.

Article 10. Contents of the Thrift and Anti-Waste Program

The Thrift and Anti-Waste Program includes the following contents:

1. Specific objectives and requirements for thrift and anti-waste.

2. Key tasks and priorities.

3. Measures to ensure implementation.

4. Plan for organizing and implementing.

5. Criteria for evaluating results.

Article 11. Responsibilities for Building and Approving the Thrift and Anti-Waste Program

1. The head of state agencies and organizations using state budget funds, state money, state assets, labor, and working time in the public sector and natural resources shall be responsible for building the Thrift and Anti-Waste Program of their agency or organization.

2. Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, and other central agencies, Chairpersons of People's Committees at provincial and centrally-administered city levels shall be responsible for guiding subordinate units under their management to build the Thrift and Anti-Waste Program, consolidating it into a general program of their ministry, ministry equivalent, government agency, other central agency, and locality, and submitting it to the Ministry of Finance before November 10 of the year preceding the planning period for consolidation into the overall program to be submitted to the Government.

3. The Ministry of Finance shall consolidate the Thrift and Anti-Waste Programs of ministries, ministries equivalent, government agencies, other central agencies, and localities to build and submit to the Government for approval the national overall Thrift and Anti-Waste Program at the Government's annual December session.

Article 12. Responsibilities for Organizing and Implementing the Thrift and Anti-Waste Program

1. Ministries, ministries equivalent, government agencies, other central agencies, and People's Committees at provincial and centrally-administered city levels shall be responsible for organizing and implementing the Thrift and Anti-Waste Program of their own agency and the overall Thrift and Anti-Waste Program.

2. During the process of implementing the Thrift and Anti-Waste Program, agencies and organizations must closely adhere to key areas and priorities; promptly identify and propose or recommend competent authorities to supplement relevant contents and measures for thrift and anti-waste to ensure effective achievement of set goals.

3. Implementing the Thrift and Anti-Waste Program must be linked with inspecting and auditing the contents of thrift and anti-waste; while ensuring the supervisory rights of organizations and individuals as prescribed by law.

Article 13. Reporting on Implementation of the Thrift and Anti-Waste Program

1. State agencies and organizations must periodically review and summarize the situation and results of implementing the Thrift and Anti-Waste Program annually and at the end of long-term programs, and submit them to their immediate superior agencies.

2. People's Committees at all levels must consolidate the situation and results of implementing the Thrift and Anti-Waste Program and report to the People's Councils at the same level during sessions.

3. Ministries, ministries equivalent, government agencies, other central agencies, and People's Committees at provincial and centrally-administered city levels must consolidate the situation and results of implementing the Thrift and Anti-Waste Program and submit them to the Ministry of Finance before September 15 each year.

4. The Ministry of Finance must consolidate the results of implementing the Thrift and Anti-Waste Program of ministries, ministries equivalent, government agencies, other central agencies, and localities, and submit a report to the Government to be reported to the National Assembly at the final session of the year.

Section 3

IMPLEMENTATION OF CERTAIN PROVISIONS

REGARDING THRIFT AND ANTI-WASTE

Article 14. Allocation of expenses to direct managers and users

1. Allocate expenses to direct managers and users of communication equipment and office supplies, books, newspapers, magazines. Encourage allocation of expenses for other regular operational activities to direct managers and users.

2. Agencies and organizations shall base their allocation of expenses to direct managers and users on their functions, tasks, nature of work, and actual use of funds as stipulated in Clause 1 of this Article.

3. Expense allocation must have specific plans that are consistent within agencies and organizations and must be made public in accordance with regulations.

Article 15. Management and use of commission from purchasing assets, goods, or paying for services

1. State officials and civil servants using state budget funds or funds originating from the state budget to purchase assets, goods, or pay for services who receive commissions from sellers or service providers must declare and promptly remit them to their agencies or organizations.

2. The commissions specified in Clause 1 of this Article shall be managed and used for the implementation of agency or organization tasks and must be recorded and made public in accordance with the law.

3. Strictly prohibited: underreporting, delayed submission, or retention of commissions; misusing commissions and violating regulations on the public disclosure of their use.

Article 16. Management of working hours

1. Based on legal provisions regarding working hours, organizations managing and utilizing labor and working time and employees in the state sector shall proactively establish and arrange working hours for their agencies and organizations to ensure efficiency and economy.

2. State officials, civil servants, officers, and employees in agencies and organizations must comply with working hours as prescribed by law and by their agencies or organizations. Strictly prohibited is the use of working hours for personal matters.

3. Agencies and organizations must publicly post working hours, strengthen supervision and inspection of compliance with internal regulations, rules, and working hour provisions, and strictly handle violations of labor discipline according to the law.

4. State agencies responsible for handling matters related to organizations and citizens must disclose procedures and processes, implement administrative reforms, and allocate competent and qualified officials to save time for units, organizations, and citizens.

Article 17. Policies to encourage the reuse of resources and energy sources

1. Investment projects for recycling, reusing resources, and using renewable energy sources shall enjoy tax benefits, land use incentives, and credit support when borrowing from the National Science and Technology Development Fund in accordance with the law.

2. Investors contributing capital in the form of patents, technical secrets, technological processes, and technical services shall be exempt from corporate income tax as provided by the Corporate Income Tax Law and shall receive financial support as prescribed by law.

3. Organizations and individuals with initiatives for recycling, reusing resources, and energy sources whose technology is developed from state budget funds and contribute to saving and preventing waste shall be rewarded according to the Science and Technology Law.

4. Individuals with initiatives, technical improvements, and useful solutions for recycling, reusing resources, and energy sources that contribute to saving and preventing waste shall be rewarded for their innovative improvements according to the law.

Article 18. Practicing thrift and combating waste in production and consumption by the people

1. The State encourages all citizens to practice thrift and combat waste in production and consumption in order to save capital for investment in developing production and business activities, purchasing government bonds for national construction, economic and social infrastructure projects of the country, and other profitable investment forms not prohibited by law.

2. Ministries, ministerial-level agencies, agencies under the Government, central agencies and organizations, and local agencies have the responsibility to organize propaganda and dissemination to raise public awareness about practicing thrift and combating waste. People's Committees at all levels shall be responsible for coordinating with the same-level Vietnam Fatherland Front Committee to implement a nationwide movement to practice thrift and combat waste.

3. Agencies, mass organizations, and people's organizations incorporate the implementation of tasks related to practicing thrift and combating waste into the assessment and evaluation of competition results within their systems and for each cadre, civil servant, officer, and member of the organization.

Section 4

INSPECTION AND AUDIT OF PRACTICING THRIFT AND COMBATING WASTE

Article 19. Purpose of inspection and audit of practicing thrift and combating waste

1. Inspection and audit are tools and measures to prevent and ensure the practice of thrift and the prevention of waste in agencies and organizations.

2. Inspecting the practice of thrift and the prevention of waste aims to ensure compliance with the law, promptly identify, correct, and prevent violations of laws on practicing thrift and preventing waste, as well as other related legal violations; propose the issuance, amendment, and supplementation of management regulations, standards, and systems related to practicing thrift and preventing waste.

3. Auditing the practice of thrift and the prevention of waste aims to prevent, detect, and handle violations of laws in practicing thrift and preventing waste; detect weaknesses in management mechanisms, policies, and laws on practicing thrift and preventing waste to recommend appropriate measures to competent state agencies; contribute to enhancing the effectiveness of state management activities; protect the interests of the State, the rights, and legitimate interests of agencies, organizations, and individuals.

Article 20. Principles of inspection and audit

1. Inspection and audit of practicing thrift and preventing waste are carried out based on legal provisions and standards and systems issued by competent authorities.

2. Inspection and audit of practicing thrift and preventing waste shall not hinder the normal operations of agencies and organizations.

3. Inspection and audit of practicing thrift and preventing waste are conducted according to programs and plans, including surprise inspections, and are linked to inspection and audit activities in specific fields to ensure objectivity and honesty.

4. Inspection and audit activities of practicing thrift and preventing waste must comply with the provisions of this Decree and relevant legal provisions.

Article 21. Content of inspection and audit regarding practicing thrift and combating waste

1. Inspection and audit of the implementation of provisions of the Law on Practicing Thrift and Combating Waste.

2. Inspection and audit of the implementation of the Thrift and Anti-Waste Program approved by competent authorities.

Article 22. Methods for organizing inspections and audits on thrift and anti-waste practices

1. Inspections on thrift and anti-waste practices include self-inspections by agencies and organizations, and inspections by higher-level agencies and organizations on lower-level agencies and organizations. The inspection activities related to thrift and anti-waste practices are part of the inspection work according to the authority and management responsibility of agencies and organizations.

2. Audits on thrift and anti-waste practices must be linked to the audit functions and tasks of agencies and organizations and must comply with the procedures and processes stipulated by laws on auditing. Specialized audit organizations must incorporate audits on thrift and anti-waste practices into their audit contents.

Article 23. Publicizing the results of inspections and audits

1. The results of inspections and audits on thrift and anti-waste practices must be publicized in accordance with the provisions of the law.

2. The content of publicizing the results of inspections and audits includes:

a) The nature and degree of violation; causes and responsibilities of agencies, organizations, and individuals whose actions have caused waste;

b) The extent of damage to the State, organizations, and individuals (if any);

c) Measures for handling and the results of such handling.

3. Inspection and audit agencies shall base on the forms of publicity prescribed in Clause 2, Article 6 of the Law on Thrift and Anti-Waste Practices to decide on the form of publicizing the results of inspections and audits.

Section 5

SUPERVISION OF THRIFT AND ANTI-WASTE PRACTICES

Article 24. Contents of supervision of thrift and anti-waste practices

1. Implementation of regulations on thrift and anti-waste practices in the fields specified in the Law on Thrift and Anti-Waste Practices.

2. Implementation of the Government's Thrift and Anti-Waste Program, the Ministries, ministerial-level agencies, government agencies, and other central and local agencies and organizations.

3. Handling of violations and publicizing the results of inspections and audits on thrift and anti-waste practices.

Article 25. Responsibility for ensuring supervisory rights

Ministries, ministerial-level agencies, government agencies; People's Committees at all levels shall implement and guide subordinate agencies and units to ensure the supervisory rights of agencies, organizations, and individuals in the implementation of thrift and anti-waste practices with the following contents:

1. Properly implementing the provisions on publicity in various fields as stipulated by the Law on Thrift and Anti-Waste Practices.

2. Providing complete, timely, and accurate information when requested by authorized organizations and individuals for supervision.

3. Responding to organizations and individuals conducting supervision and reporting on the implementation of supervisory recommendations from organizations and individuals.

Article 26. Handling of supervisory results

1. The head of an agency or organization has the responsibility to handle the supervisory results within their authority or report to the competent authority for handling and must notify in writing the results of such handling to the supervising organizations and individuals.

2. Within thirty days from the date of receipt of reports or recommendations from supervising organizations and individuals, the head of the supervised agency or organization must inform the supervisor and report to the competent authority on the handling of supervisory results and corrective measures. If no response is received beyond this period, the supervising organizations and individuals have the right to recommend to the head of the superior agency or organization for consideration and handling.

Article 27. Publicizing the Results of Handling Violations

1. Within the scope of authority to handle violations of laws on thrift and anti-waste, agencies and organizations that have handled violations discovered during the supervision by organizations and individuals must publicize the results of handling such violations.

2. Agencies and organizations with the authority to handle violations of laws on Thrift and Anti-Waste shall decide on the form of publicity for the results of handling violations based on the forms of publicity prescribed in Clause 2, Article 6 of the Law on Thrift and Anti-Waste.

Chapter 6

REWARD AND VIOLATION HANDLING

Article 28. Awards

1. Individuals and organizations with initiatives and achievements in practicing thrift and combating waste; those who directly discover and prevent acts causing state budget waste, state funds, state assets, labor, and working time in the public sector and natural resources shall be rewarded with monetary or valuable gifts; they shall also be awarded commendation titles according to the provisions of the Law on Competition and Rewards.

2. Agencies and organizations implementing the self-management mechanism, bearing responsibility for staffing and administrative management expenses or the financial self-management mechanism may use the saved funds from assigned expenditures and self-managed expenditures to fund their activities and increase income for officials, civil servants, employees, and workers in accordance with the provisions of these mechanisms.

3. Agencies and organizations not subject to the self-management mechanism, bearing responsibility for staffing and administrative management expenses or the financial self-management mechanism may use the saved funds from annual operating expenses to serve their activities and allocate up to 30% of the saved funds to reward groups and individuals with achievements in practicing thrift and combating waste.

Article 29. Handling Violations

1. Agencies, organizations, and individuals violating the provisions of laws on thrift and anti-waste shall be subject to disciplinary action, administrative penalties, or criminal prosecution depending on the nature and severity of the violation; if waste is caused, compensation shall be made according to the provisions of the law on compensation for damages, disciplinary action, and administrative penalties in thrift and anti-waste.

2. Heads of Ministries, agencies at the level of ministries, government agencies, and other central and local agencies who fail to implement or implement poorly the Program on Thrift and Anti-Waste shall be subject to disciplinary action according to the provisions of the law on compensation for damages, disciplinary action, and administrative penalties in thrift and anti-waste depending on the degree of violation.

Chapter III

IMPLEMENTING PROVISIONS

Article 30. Effective Date

This Decree shall take effect fifteen days after its publication in the Official Gazette.

Article 31. Implementation Organization

1. The Minister of Finance is responsible for guiding and organizing the implementation of this Decree.

2. Ministers, heads of agencies at the level of ministries, heads of government agencies, heads of other central agencies, and Chairpersons of People's Committees of provinces and centrally-administered cities are responsible for implementing this Decree./.