Joint Circular No. 70/2008/TTLT-BTC-BTNMT guiding the operating funds for organizations, specialized units, and staff responsible for environmental protection and the implementation costs of labor contracts under Decree No. 81/2007/NĐ-CP dated May 23, 2007 of the Government on the organization and specialized units for environmental protection at state agencies and state-owned enterprises.

Joint Circular No. 70/2008/TTLT-BTC-BTNMT guides the operating funds for organizations, specialized units, and staff responsible for environmental protection at state agencies and state-owned enterprises. This Circular specifies details regarding sources of funding, levels of expenditure for labor contracts, and procedures for budget preparation, execution, and settlement.

Số hiệu70/2008/TTLT-BTC-BTNMT
Loại văn bảnJoint Circular
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Văn Đức Cơ Quan Ban Hành Bộ Tài Nguyên Và Môi Trường Chức Danh -- Người Ký Phạm Sỹ Danh
Cập nhật28/06/2026
NgànhFinance
Lĩnh vựcFinancial Miscellaneous
Ngày ban hành24/07/2008
Ngày áp dụng29/08/2008
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Joint Circular No. 70/2008/TTLT-BTC-BTNMT guides the operating funds for organizations, specialized units, and staff responsible for environmental protection at state agencies and state-owned enterprises. This Circular specifies details regarding sources of funding, levels of expenditure for labor contracts, and procedures for budget preparation, execution, and settlement.

Đối tượng áp dụng

Central and local state agencies, state-owned enterprises, environmental protection organizations, staff responsible for environmental protection, village-level civil servants, Natural Resources and Environment Departments, Management Boards of economic zones.

Các điểm cốt lõi

  • Central state agencies have their operating funds for environmental protection organizations and specialized units guaranteed by the central budget; local state agencies have their operating funds for environmental protection organizations and specialized units guaranteed by the local budget.
  • Operating expenses for environmental protection tasks of public institutions are allocated from the corresponding environmental public expenditure budget according to the assigned tasks.
  • The maximum level of expenditure for labor contracts to support environmental protection work at the district and commune levels is equal to the basic salary grade 1 of class A1 civil servant multiplied by the national minimum wage set by the State.
  • The preparation, execution, and settlement of administrative management and environmental public expenditure budgets shall be carried out in accordance with the State Budget Law and current guiding documents.
  • This Circular takes effect fifteen days after its publication in the Official Gazette.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps improve the effectiveness of environmental management through reasonable allocation of funds, ensuring human resources for state agencies.
  • Negative impact: Implementation costs for labor contracts may increase financial burdens on local budgets.

❓ Câu hỏi thường gặp

Which agency is responsible for guaranteeing the operating funds for organizations and specialized units for environmental protection?

The operating funds for organizations and specialized units for environmental protection are guaranteed by either the central or local budget depending on the state agency.

What is the maximum level of expenditure for labor contracts to implement tasks supporting environmental protection work?

The maximum level of expenditure is equal to the basic salary grade 1 of class A1 civil servant multiplied by the national minimum wage set by the State, specifically 2.34 times the national minimum wage.

Which agency has the authority to sign labor contracts to implement tasks supporting environmental protection work?

The Chairman of the People's Committee at the district level decides the number of contractual workers and signs labor contracts or authorizes the Head of the Natural Resources and Environment Department to sign labor contracts.

How are the preparation, execution, and settlement of administrative management and environmental public expenditure budgets carried out?

In accordance with the provisions of the State Budget Law and current guiding documents.

When does this Circular take effect?

This Circular takes effect fifteen days after its publication in the Official Gazette.

Toàn văn

MINISTRY OF FINANCE - MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

ENVIRONMENT

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

No.: 70/2008/TTLT-BTC-BTNMT Hanoi, July 24, 2008
JOINT CIRCULAR
Guidelines on funding for the activities of organizations, specialized units, and staff responsible for environmental protection, and funding for labor contracts under Decree No. 81/2007/NĐ-CP dated May 23, 2007 of the Government on the organization and specialized units for environmental protection at state agencies and state-owned enterprises. staff responsible for environmental protection and funding for implementation of meetings Pursuant to Decree No. 81/2007/NĐ-CP dated May 23, 2007 of the Government on the organization and specialized units for environmental protection at state agencies and state-owned enterprises. The Ministry of Finance and the Ministry of Natural Resources and Environment jointly issue guidelines on state budget funding for the activities of organizations, specialized units, and staff responsible for environmental protection, and funding for labor contracts as follows:
at state agencies and state-owned enterprises
Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;
Article 1. These guidelines provide guidance on state budget funding (including pre-deducted funds) for the activities of organizations, specialized units, and staff responsible for environmental protection, and funding for labor contracts at central and local state agencies.
The Ministry of Finance and the Ministry of Natural Resources and Environment shall jointly guide the state budget funding for the activities of specialized organizations, departments, staff responsible for environmental protection, and funding for implementing labor council meetings as follows:

I. GENERAL PROVISIONS

Article 2. Funding for the activities of organizations, specialized units, and staff responsible for environmental protection at central state agencies shall be guaranteed by the central budget; funding for the activities of organizations, specialized units, and staff responsible for environmental protection and funding for labor contracts at local state agencies shall be guaranteed by the local budget.

2. Funding for the activities of organizations, specialized departments, and staff responsible for environmental protection at central-level state agencies shall be guaranteed by the central budget; funding for the activities of organizations, specialized departments, and staff responsible for environmental protection and funding for implementing labor council meetings at local-level state agencies shall be guaranteed by the local budget.

II. SPECIFIC PROVISIONS

Clause 1. State budget funding to ensure the activities of organizations, specialized units, and staff responsible for environmental protection at state agencies:

a) The central budget guarantees funding from administrative management expenses for the following organizations:

- Specialized organizations for environmental protection under Ministries, ministerial-level agencies, and government agencies (hereinafter referred to collectively as Ministries).

- Organizations, specialized units for environmental protection under specialized state management agencies and specialized law enforcement agencies (hereinafter referred to collectively as Bureaus, General Departments) under Ministries, ministerial-level agencies.

- Organizations, specialized units, and staff responsible for environmental protection at Central Management Boards of Economic Zones (Planning, Construction, and Environmental Management Department or Environmental Management Department).

b) The local budget guarantees funding from administrative management expenses for the following organizations:

- Specialized organizations for environmental protection under Provincial Departments of Natural Resources and Environment (collectively referred to as specialized organizations for environmental protection under provincial People's Committees).

- Specialized units for environmental protection under District, County, City District, and Town People's Committees' Natural Resources and Environment Departments (collectively referred to as specialized organizations for environmental protection under district-level People's Committees).

- Staff responsible for environmental protection at commune level (land and construction officials).

- Organizations, specialized units, and staff responsible for environmental protection at Local Management Boards of Economic Zones (Planning, Construction, and Environmental Management Department or Environmental Management Department).

2. Funding for the tasks of environmental protection of units serving public administration work on environmental protection:

Clause 2. Funding for environmental protection tasks of public service units serving state management of environmental protection:

Environmental Monitoring Centers (or Environmental Monitoring and Analysis Centers, Environmental Monitoring and Information Centers, Natural Resources and Environmental Monitoring Centers) under General Departments under the Ministry of Natural Resources and Environment, Ministries, and ministerial-level agencies with functions related to environmental responsibilities, or directly under the Environmental Protection Bureau, Provincial Departments of Natural Resources and Environment, and centrally-administered cities, to serve state management, according to Clause 1, Part II of Circular Joint No. 12/2007/TTLT-BTNMT-BNV dated December 27, 2007 of the Ministry of Natural Resources and Environment - Ministry of Home Affairs guiding the implementation of certain provisions of Decree No. 81/2007/NĐ-CP dated May 23, 2007 of the Government on the organization and specialized units for environmental protection at state agencies and state-owned enterprises; assigned tasks for environmental protection, allocated funding from environmental protection public service funds corresponding to the assigned tasks, as follows:

- At the central level: General Departments (or Bureaus) under the Ministry of Natural Resources and Environment, Ministries, and ministerial-level agencies allocate and assign funding to Environmental Monitoring Centers (or Environmental Monitoring and Analysis Centers, Environmental Monitoring and Information Centers, Natural Resources and Environmental Monitoring Centers) to carry out environmental protection tasks from the environmental public service funds of Ministries, ministerial-level agencies.

- At the local level: Based on the annual public service environmental expenditure budget assigned by the provincial or centrally-administered city People's Committee to the Provincial Department of Natural Resources and Environment; the Environmental Protection Bureau and the Provincial Department of Natural Resources and Environment coordinate with the Department of Finance to allocate and assign funding to Environmental Monitoring Centers to carry out environmental protection tasks from the local environmental public service funds.

a) Employment contracts to implement support tasks for environmental protection at the district level:.

- The Department of Natural Resources and Environment assists the People's Committee at the district level in performing state management tasks and powers regarding environmental protection within its jurisdiction; in cases where it is not possible to allocate the required number of civil servants as stipulated in Clause 2, Article 7 of Decree No. 81/2007/NĐ-CP of the Government, based on the needs of environmental protection work within the jurisdiction, the Chairman of the People's Committee at the district level decides the number of contractual workers and signs labor contracts or may authorize the Head of the Department of Natural Resources and Environment to sign labor contracts to perform tasks supporting environmental protection work. The maximum amount for labor contracts equals the salary coefficient of Level 1 civil servant type A1 according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for cadres, civil servants, public officials, and armed forces personnel (current coefficient 2.34) multiplied by the national minimum wage.

- The funds for implementing labor contracts are drawn from the environmental protection service budget at the district level.

b) Labor contracts to perform tasks supporting environmental protection work at the commune level:

- Civil servants in the Land Administration and Construction department at the commune level have the responsibility to assist the People's Committee at the commune level in performing state management tasks and powers regarding environmental protection within their jurisdiction. Based on the needs of the work, to ensure environmental conditions within the jurisdiction, when necessary, the Chairman of the People's Committee at the commune level may sign labor contracts to perform tasks supporting environmental protection work for civil servants in the Land Administration and Construction department; the maximum amount for labor contracts equals one time the national minimum wage set by the State.

- The funds for implementing labor contracts are drawn from the environmental protection service budget allocated to the commune level.

The Chairmen of the People's Committees of provinces and centrally-administered cities shall base on specific circumstances and the financial capacity of local budgets to specify the detailed amounts for labor contracts to perform tasks supporting environmental protection work at the district and commune levels for the People's Committees at those levels to implement.

4. Establishment, execution, and settlement of the state budget

The establishment, execution, and settlement of administrative management and environmental protection service budgets for the activities of specialized organizations and units, officials responsible for environmental protection, and funds for implementing labor contracts to perform tasks supporting environmental protection work shall be carried out in accordance with the provisions of the State Budget Law and current guiding documents.

III. IMPLEMENTATION

This Circular takes effect fifteen days after its publication in the Official Gazette.

During implementation, if there are any difficulties, it is recommended that ministries and localities report them to the Ministry of Natural Resources and Environment for study and resolution./.

DEPUTY MINISTER

MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT

DEPUTY MINISTER

(Signed)

Nguyen Van Duc

DEPUTY MINISTER

MINISTRY OF FINANCE

DEPUTY MINISTER

(Signed)

Pham Sy Danh

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Bản đồ quan hệ

70/2008/TTLT-BTC-BTNMT
Joint Circular No. 70/2008/TTLT-BTC-BTNMT guiding the operating funds for organizations, specialized units, and staff responsible for environmental protection and the implementation costs of labor contracts under Decree No. 81/2007/NĐ-CP dated May 23, 2007 of the Government on the organization and specialized units for environmental protection at state agencies and state-owned enterprises.
In effect

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