JOINT CIRCULAR No. 71/2014/TTLT-BTC-BNV ON THE AUTONOMY AND SELF-RESPONSIBILITY REGIME FOR THE USE OF ADMINISTRATIVE MANAGEMENT EXPENSES IN STATE ORGANIZATIONS

JOINT CIRCULAR

Regulations on the self-management and self-responsibility regime for the use of administrative management fundsfor state agencies

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Pursuant to Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime for the use of administrative management funds for state agencies;

Pursuant to Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime for the use of personnel quotas and administrative management funds for administrative agencies;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 61/2012/NĐ-CP dated August 10, 2012, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

The Minister of Finance and the Minister of Home Affairs issue this Joint Circular stipulating the self-management and self-responsibility regime for the use of administrative management funds for state agencies as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope and Applicability

1. This Circular stipulates the self-management and self-responsibility regime for the use of administrative management funds (hereinafter referred to as the self-management regime) for state agencies directly using administrative management funds provided by the State budget, having separate accounts and seals, and assigned personnel quotas and administrative management funds by competent state agencies (hereinafter referred to as agencies implementing the self-management regime), including agencies under:

a) Ministries, ministerial-level agencies, and agencies under the Government.

b) Office of the National Assembly, Office

c) People's Courts at all levels, People's Procuratorates at all levels.

d) Office of the Delegation of the National Assembly and People's Council, Office of the People's Committee, specialized agencies under the People's Committees of provinces and centrally-administered cities.

đ) Office of the People's Council and People's Committee, specialized agencies under the People's Committees of districts, counties, towns, and provincial-level centrally-administered cities.

e) Other administrative agencies established by competent state agencies.

g) People's Committees of communes, wards, and towns.

2. Agencies under the Communist Party of Vietnam and political-social organizations assigned personnel quotas and administrative management funds shall refer to the self-management regime stipulated in Decree No. 130/2005/NĐ-CP dated October 17, 2005 and Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP and the guidance in this Circular to consider and decide on the implementation of the self-management regime.

3. Agencies under the Ministry of National Defense, the Ministry of Public Security, and Vietnamese agencies abroad receiving administrative management funds from the State budget are not subject to this Circular.

Article 2. Principles of Implementing the Self-Management and Self-Responsibility Regime

Agencies implementing the self-management regime must ensure the following principles:

1. Fulfilling assigned tasks effectively.

2. Not increasing allocated administrative management funds, except as provided for in Clause 4, Article 3 of this Circular.

3. Managing and using funds economically and efficiently; implementing transparency, democracy, and ensuring the legitimate rights of officials, civil servants, and workers.

Chapter 2

SPECIFIC PROVISIONS

Article 3. Provisions on autonomy and self-responsibility for administrative management expenses

1. Sources of administrative management expenses allocated to implement the autonomy system: Administrative management expenses allocated to agencies implementing the autonomy system from the following sources:

a) State budget.

b) Fees and charges retained according to prescribed regulations.

f) Other lawful revenues as prescribed by law.

2. Determining expenses to allocate for implementing the autonomy system:

2.1. State budget expenses:

Administrative management expenses of agencies implementing the autonomy system shall be determined and allocated annually, including:

a) Wage fund and regular activity expenditure allocation:

- Wage fund allocation based on the number of authorized positions assigned by the competent authority and wage fund allocation for indefinite-term contract workers for certain positions as approved by the competent authority according to the law.

The allocated wage fund includes: Rank-based salary, grade-based salary or position-based salary, allowances attached to salary, and contributions (social insurance, health insurance, trade union fees as stipulated);

- Regular activity expenditure allocation based on the number of authorized positions assigned by the competent authority and the current state budget allocation standard.

The standard for allocating the state budget estimate for ministries and central agencies is decided by the Prime Minister;

The standard for allocating the state budget for agencies under ministries and central agencies is specified by the ministers and heads of central agencies based on detailing the allocation standards for state budget estimates decided by the Prime Minister;
The standard for allocating the state budget estimate for agencies at the local level is decided by the People's Councils of provinces and centrally-administered cities.

- The number of authorized positions serving as the basis for implementing the wage fund and regular expenditures according to the standard is the number of authorized positions assigned by the competent authority based on job positions and civil servant rank structure. In cases where the agency has not been approved for job positions and civil servant rank structure, the wage fund allocation is implemented based on the number of authorized positions assigned in 2013; in cases where new organizations are established or new tasks are assigned, the number of positions serving as the basis for implementing the wage fund and regular activity expenditures is carried out according to the decision of the competent authority.

- The number of contract workers serving as the basis for implementing the wage fund is the number of contract workers assigned by the competent authority based on job positions. In cases where the agency has not been approved for job positions, the wage fund allocation is implemented based on the number of indefinite-term contract workers for certain positions as stipulated by the law and approved by the competent authority.

b) Expenditure for purchasing assets, equipment, and work tools, and regular maintenance of fixed assets.

c) Special business activity expenditure: Only allocate funds for implementing the autonomy system for regular special business activities that have detailed budgets calculated based on workload and standards, and prescribed allocation norms at the time of budget allocation and distribution according to regulations, which are reviewed and summarized by the supervising agency in the budget allocation plan.

2.2. Portion of fees and charges retained to cover collection costs and other revenues: - In cases where agencies implementing the autonomy system are assigned to collect fees and charges by the competent authority, the determination of the fee and charge levels retained to ensure service collection operations is based on documents issued by the competent authority (excluding amounts of fees and charges retained for purchasing fixed assets and other retained fees and charges if applicable);

- Other revenues as prescribed by law (if any).

3. For commune, ward, town level:

Provincial People's Committees directly under the Central Government base on the method of determining expenses allocated to implement the autonomy system as stipulated in Clause 2 of Article 3 of this Circular and Decree No. 29/2013/NĐ-CP dated April 8, 2013 of the Government amending and supplementing some articles of Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on positions, number, and some policies for cadres and civil servants at commune, ward, town levels and non-professional staff at commune levels, submit specific provisions on the method of determining expenses allocated to implement the autonomy system; total allowance allocation for non-professional staff at commune, village, and neighborhood levels and the allocation of operating expenses for political-social organizations at commune, village, and neighborhood levels to the same-level People's Councils for approval, ensuring suitability with the actual situation of the locality.

4. Adjusting administrative management expenses allocated to implement the autonomy system:

a) Administrative management expenses allocated to implement the autonomy system shall be adjusted in the following cases:

- Due to adjustments in civil servant staffing as stipulated in Article 11 of Decree No. 21/2010/NĐ-CP dated March 8, 2010 of the Government on civil servant staffing management and Clause 2 of Article 9 of Decree No. 36/2013/NĐ-CP dated April 22, 2013 of the Government on job positions and civil servant rank structures and related regulations;

- Due to changes in state salary policy, changes in state budget allocation standards, and adjustments in the proportion of state budget allocation for administrative management fields.

b) When factors arise that change the allocated expense levels, the agency implementing the autonomy system shall submit a document requesting adjustment of the budget estimate, providing detailed explanations of factors increasing or decreasing the budget estimate to the immediate superior management agency. The immediate superior management agency (which is not a first-tier budget unit) reviews and consolidates the budgets of subordinate units and submits them to the first-tier budget unit. Central and local government agencies (first-tier budget units) review the budgets prepared by their subordinate units, consolidate them, and prepare the state budget estimates within their jurisdiction to submit to the financial authorities at the same level for submission to the competent authority for decision.

5. Contents of expenses allocated to implement the autonomy system:

a) Expenditures for payment to individuals: Salary, wages, allowances, contributions based on salary, bonuses, collective welfare, and other payments to individuals as prescribed;

b) Expenditures for public service payments, rental fees, office supplies, information, propaganda, and communication expenses;

c) Conference expenditures, domestic work travel expenses, expenses for overseas delegations, and expenses for receiving foreign delegations in Vietnam;

d) Special recurring annual expenditures according to functions and tasks allocated and budgeted by the competent authority;

đ) Expenditures for purchasing assets, equipment, means, materials; regular maintenance of fixed assets (excluding major repair costs and fixed asset purchases as stipulated in Clause 1, Article 4 of this Circular);

e) Expenditures for fee and tax collection services as prescribed;

g) Other recurring expenditures;

6. Utilize the allocated funds to implement the self-management system:

Based on the implementation of assigned tasks within the scope of the allocated self-management funds, the head of the agency implementing the self-management system has the authority and responsibility:

a) To independently decide on the allocation of the allocated funds to various expenditure items as appropriate, with the right to adjust between expenditure items if deemed necessary to complete tasks, ensure economy, and achieve effectiveness.

b) To decide on the expenditure level for each task in accordance with the characteristics of the agency but not exceeding the current standards and norms set by the competent state authorities (in cases where a framework expenditure level is specified, it shall not exceed the specific expenditure level determined by the Minister, the heads of central agencies, or the Chairman of the People's Committee of provinces and centrally-administered cities). In cases where special activities have not been regulated in legal documents, the head of the agency may apply corresponding expenditure levels for similar tasks as prescribed in legal regulations, but not exceeding the prescribed expenditure norms and must be stipulated in the Internal Expenditure Regulation or decided in writing by the head of the agency in cases not provided for in the Internal Expenditure Regulation;

The decision on expenditure levels as prescribed in the Internal Expenditure Regulation under Clause 9, Article 3 of this Circular and the management and supervision of expenditures in accordance with the issued regulation.

c) The agency implementing the self-management system decides to allocate all or part of the regular activity funds and funds for ongoing special business activities to individual units to proactively fulfill tasks. Management and use of allocated funds comply with the prescribed expenditure control procedures and invoices, except for certain expenditure items that do not require invoices as stipulated by the Ministry of Finance, including:

- Expenditures for drafting regulatory documents: Payment is made according to the allocated budget norm for drafting regulatory documents based on completed documents as prescribed in Joint Circular No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and perfecting the legal system, and Joint Circular No. 47/2012/TTLT-BTC-BTP dated March 16, 2012, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative work and perfecting regulatory documents of the People's Councils and People's Committees;

- Travel expenses: Payment is made according to the allocated allowance for accommodation, room rental, and transportation expenses; procedures and documentation are as prescribed in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance regarding travel expense regulations and regulations on organizing conferences for state agencies and public institutions;

- Home office telephone and mobile phone expenses for leadership positions: Implementation of payments for leadership positions according to the allocated allowance as prescribed in Decision No. 78/2001/QĐ-TTg dated May 16, 2001, issued by the Prime Minister regarding standards and norms for using home office telephones and mobile phones for leaders in administrative agencies, public institutions, political organizations, and social-political organizations; Decision No. 179/2002/QĐ-TTg dated December 16, 2002, amending Decision No. 78/2001/QĐ-TTg dated May 16, 2001, issued by the Prime Minister; Decision No. 168/2005/QĐ-TTg dated July 7, 2005, amending and supplementing the provisions on standards and norms for using telephones issued in Decision No. 78/2001/QĐ-TTg dated May 16, 2001, issued by the Prime Minister; Circular No. 29/2003/TT-BTC dated April 14, 2003, issued by the Ministry of Finance guiding the implementation of Decision No. 179/2002/QĐ-TTg;

- Office supply expenses: Units base the amount of office supply expenses for the previous year to establish the amount of office supply expenses (pens, paper, staples, file folders...) per unit (Department, Bureau, Division... specialized), per individual, per month, quarter, or year to implement the allocation.

d) To decide on the use of all saved funds as prescribed in Clause 7, Article 3 of this Circular.

đ) To transfer unused self-management funds at the end of the year to continue using them in the following year (for cases permitted by the competent authority to carry over to the next year) and must detail the tasks to be continued in the following year.

To use retained fees and taxes in accordance with the prescribed purposes and not exceed the expenditure levels set by the competent authority in the guidance documents on the use of retained fees and taxes. For expenditure levels not yet prescribed but necessary for work, the head of the agency may apply corresponding expenditure levels for similar tasks as prescribed in current legal regulations and stipulated in the agency's Internal Expenditure Regulation.

g) For other revenues (excluding fees and charges retained): The agency using such other revenues shall comply with the expenditure purposes and limits not exceeding those prescribed by the competent authority in the guiding documents on the use of such revenue sources. In cases where there are no prescribed expenditure limits but such limits are necessary to serve the work, the head of the agency may apply corresponding expenditure limits for similar tasks as stipulated in legal normative documents and must be included in the Internal Expenditure Regulation of the agency, or must be decided in writing by the head of the agency if not provided for in the Internal Expenditure Regulation.

7. Utilize saved administrative management funds:

a) At the end of the fiscal year, after completing assigned tasks, an autonomous regime implementing agency whose actual expenditures are lower than the allocated budget for implementing the autonomous regime will have the difference determined as saved funds.

- Special business activities; procurement and regular maintenance funds allocated for implementing the autonomous regime, which have completed all assigned tasks and quantities according to the approved budget, ensuring quality, the unused funds are considered saved funds.

- Special business activities; procurement and regular maintenance funds allocated for implementing the autonomous regime, if not performing assigned tasks, not completing the assigned quantity and volume of work, or not ensuring quality, shall not be considered saved funds and the unspent portion must be returned to the state budget; in cases where authorized bodies permit the transfer to the following year for continued implementation (including ongoing projects), the remaining funds can be transferred to the following year's budget for continued implementation, and for partially completed work, the expended portion can be settled according to regulations.

b) Saved funds may be used for the following purposes:

- Supplementing income for officials, civil servants, and employees;

- Reward expenses: Regular or extraordinary rewards for groups or individuals based on work results and contributions beyond the current reward system under the Law on Encouragement and Rewards;

- Expenses for collective welfare activities: Supporting group activities; supporting holidays, festivals, commemorative days (Vietnamese Women's Day, Martyrs' Day, People's Army Day, etc.), regular and extraordinary hardship allowances; lunch subsidies, uniform expenses for officials, civil servants, and employees of the agency; condolences for funerals, weddings, illness visits; retirement and disability allowances; support for officials, civil servants, and employees when implementing staff reduction; health check-up and medical expenses within the agency; construction and repair expenses for welfare facilities;

- Establishing a reserve fund to stabilize income for officials and civil servants: Unspent saved funds at the end of the year can be transferred into the reserve fund for stabilizing income.

c) The head of the autonomous regime implementing agency decides the plan for using the above-mentioned saved funds in the agency's Internal Expenditure Regulation after reaching a written agreement with the agency's trade union organization.

8. Paying additional income to officials, civil servants, and employees:

a) Method of determination:

Within the scope of available saved funds, the autonomous regime implementing agency may apply an additional income factor up to 1.0 times the state-prescribed salary grade, rank, and position to pay additional income to officials, civil servants, and employees. The annual additional income fund is calculated using the formula:

QTL = Lmin x K1 x K2 x L x 12 months

Where:

QTL: Is the maximum additional income fund for salary grades, ranks, and positions allowed to be paid by the agency in a year;

Lmin: Is the current basic salary level (VND/month) prescribed by the state;

K1: Is the additional income adjustment factor (maximum up to 1.0 times);

K2: Is the average salary grade, rank, and position coefficient of the agency;

L: Is the number of assigned personnel and indefinite-term contract workers for certain positions as prescribed by law and approved by the competent authority.

b) Paying additional income:

Based on the total permissible expenditure above, the autonomous regime implementing agency decides the payment plan for additional income for each official, civil servant, and employee (or each subordinate unit) according to the principle of linking it with individual (or unit) work performance and results. Those who contribute to savings and have high work efficiency will receive higher additional income; equal distribution of additional income or distribution based solely on salary coefficients is not allowed. Specific payment levels are decided by the agency head after reaching an agreement with the agency's trade union organization.

9. Developing and Implementing Internal Expenditure Regulations and State Asset Management Regulations:

a) To proactively utilize allocated autonomous funds and manage state assets for their intended purposes, efficiently and economically, the autonomous regime implementing agency has the responsibility to develop Internal Expenditure Regulations and State Asset Management Regulations according to the content guidelines in Model No. 01 attached to this Circular, serving as a basis for officials, civil servants, and employees in the agency to implement, and for the State Treasury to control expenditures.

b) The Internal Expenditure Regulations and State Asset Management Regulations are issued by the head of the autonomous regime implementing agency after receiving opinions from the agency's trade union organization and must be publicly disclosed throughout the agency, sent to the State Treasury branch where the agency maintains its transaction account for expenditure control as prescribed, and to the superior supervisory body (for agencies implementing the autonomous regime that are subordinate budget units) or the same-level finance body (for autonomous regime implementing agencies without subordinate budget units) for monitoring and supervision.

c) The establishment of Internal Expenditure Regulations and Public Asset Management and Usage Regulations shall focus primarily on the following areas:

- Dispatching officials, civil servants, and employees for domestic work trips, payment standards for accommodation allowances, room rental fees, and travel expense allocations for those who frequently travel on official business;

- Managing and allocating office supply funds for Departments, Bureaus, Divisions, Offices, or equivalent organizations within the agency;

- Managing, using, and allocating telephone service fee funds for official telephones at the agency for each telephone unit or department within the agency; standards and quotas for using and paying for official telephone service fees at private residences and mobile phones for leading and managing cadres and civil servants within the agency;

- Managing, using, and allocating vehicle operation and fuel expenses according to each Department, Bureau, Division, Office, or equivalent organization within the agency;

- Managing and using air conditioning systems and electricity for lighting;

- Contents and levels of expenditure for special tasks.

d) When establishing Internal Expenditure Regulations and Public Asset Management and Usage Regulations, agencies implementing self-management systems must base their regulations on current expenditure standards and quotas issued by competent state authorities, the implementation status of Departments, Bureaus, Divisions, Offices, or equivalent organizations over the past period, and the available budget allocation capacity to stipulate. The expenditure levels, expenditure systems, standards, quotas, or allocation systems in the Internal Expenditure Regulations shall not exceed those set by competent state authorities.

đ) In cases where the Internal Expenditure Regulations established by an agency exceed the standards and quotas set by competent authorities, the superior management agency or financial authority shall be responsible for requesting the agency that issued the Internal Expenditure Regulations to adjust them accordingly.

e) When implementing Internal Expenditure Regulations, the agency must ensure that all vouchers and invoices comply with legal requirements (except for allocated funds as specified in Point c Clause 6 Article 3 of this Circular).

Article 4. Budgeted Funds but Not Implemented under Self-Management System

Besides the administrative management funds allocated for implementing the self-management system as stipulated in Clause 2 Article 3 of this Circular, annually, agencies implementing the self-management system also receive state budget allocations for certain tasks as decided by competent authorities, including:

1. Repair and maintenance costs, fixed asset procurement costs, including:

a) Vehicle purchase funds for official use.

b) Major repair funds for headquarters premises and large-scale fixed asset procurement costs that regular funding cannot cover and have been approved by competent authorities according to plans.

c) Implementation project equipment and working tool procurement funds approved by competent authorities (if applicable).

2. Annual membership fees for international organizations and counterpart funds for projects under agreements (if applicable).

3. Costs for implementing assigned tasks:

a) Funds for implementing urgent tasks assigned by competent authorities after the agency has received funds for the self-management system.

b) Funds allocated for special tasks such as support, training, and allowances for individuals and organizations outside the agency as regulated by the State.

c) Funds for organizing international conferences and seminars allocated separately; funds for implementing approved projects and programs.

4. Costs for implementing special tasks whose workload and standards have not yet been determined at the time of budget preparation and for which there are no prescribed standards and quotas from competent authorities.

5. Funds for implementing staff reduction.

6. Funds for implementing national target programs.

7. Training and development funds for cadres and civil servants.

8. Scientific research funds, economic public service funds, environmental public service funds, other public service funds as prescribed by each field (if applicable), social security public service funds, and funds for non-recurring activities.

9. Capital investment for basic construction projects as approved.

The allocation, management, and utilization of the aforementioned budgeted funds and capital investments for basic construction projects shall be carried out in accordance with current state regulations.

Article 5. Budget preparation, allocation, assignment, accounting, and settlement of expenses

The budget preparation, allocation, assignment, accounting, and settlement shall be carried out in accordance with the current regulations of the State; this Circular provides detailed guidance on certain aspects as follows:

1. On Budget Preparation:

Annually, based on the guidelines for budget preparation issued by the Ministry of Finance and the instructions from the superior management agency, taking into account the implementation of tasks in the previous year and the forecast for the planning year, the agency implementing the self-management regime shall prepare the budget in accordance with the prescribed regulations, clearly identifying and presenting the budget for administrative management expenditures proposed to be assigned for the self-management regime and the budget for expenditures assigned but not implemented under the self-management regime according to Model No. 02 attached to this Circular; provide detailed explanations according to the content of the work, and submit to the superior management agency or the same-level financial agency. The superior management agency shall consolidate and submit to the same-level financial agency according to Model No. 02 and Model No. 03 attached to this Circular.

2. Regarding the examination, allocation, and assignment of state budget expenditures:

a) Based on the state budget expenditure budget assigned by the competent authority, the superior management agency (primary budget unit) shall allocate and assign the state budget expenditure budget to agencies implementing the detailed self-management regime in two parts: Part of the state budget expenditure budget assigned for implementation of the self-management regime and part of the state budget expenditure budget assigned but not implemented under the self-management regime; consolidate/examine the allocation of the budget for subordinate units according to Model No. 04 attached to this Circular; assign the budget to subordinate units according to Model No. 05 attached to this Circular after receiving the examination opinion of the same-level financial agency.

For agencies without subordinate budget units, based on the state budget expenditure budget assigned by the competent authority, the agency implementing the self-management regime shall allocate the assigned budget in two parts: Part of the state budget expenditure budget assigned for implementation of the self-management regime and part of the state budget expenditure budget assigned but not implemented under the self-management regime, and submit to the same-level financial agency for examination in accordance with the regulations.

For the portion of self-managed funds allocated, clearly specify the funds for each specific business activity; procurement and regular maintenance costs according to the approved budget, quantity, and volume.

For the portion of funds assigned but not implemented under the self-management regime, clearly allocate the funds for tasks (procurement, major repairs, special business activity costs, and other tasks not implemented under the self-management regime as stipulated in Article 4 of this Circular).

b) The financial agency shall examine the budget allocation of primary budget units according to Model No. 04 attached to this Circular.

c) When withdrawing the budget from the National Treasury, the agency implementing the self-management regime must clearly record the expenditure items belonging to the self-managed funds assigned and the funds assigned but not implemented under the self-management regime.

3. Regarding advance payment for additional income, welfare expenses, and rewards:

3.1. During the year, the agency implementing the self-management regime may temporarily withdraw from the assigned self-management budget to cover additional income and welfare activities.

3.2. The level of advance payment:

a) To motivate officials, civil servants, and employees to strive to complete their tasks, practice thrift, and combat waste; based on the situation in the previous quarter, if it is deemed that the agency has the potential to save funds; the head of the agency shall base the amount of potential savings to decide on advance payment before additional income for officials, civil servants, and employees in the agency quarterly. The maximum quarterly advance payment shall not exceed 60% of the salary fund for rank, grade, and position stipulated by the State within one quarter of the agency;

b) During the year, the head of the agency shall base the amount of potential savings to decide on advance payment for welfare activities, periodic or extraordinary rewards for groups or individuals, and record the advance payment;

c) At the end of the year, before January 31 of the following year, the agency implementing the self-management regime must prepare a report on the implementation of the self-management and self-responsibility system of the agency and submit it to the direct superior management agency, including a clear report on the evaluation of the contents assigned for self-management expenditures according to the following:

- Special tasks; procurement and regular maintenance costs already implemented (assigned budget; quantity, volume; quality of work performed);

- Special tasks; procurement and regular maintenance costs assigned in the budget but not implemented. On the basis of the above report, the agency implementing the self-management regime shall determine the amount of savings from the previous year and submit it to the National Treasury where transactions are conducted for additional income payment according to the prescribed regulations.

Based on the proposal of the agency, the National Treasury shall process the additional income payment for the agency implementing the self-management regime (including both advance payments and direct payments) ensuring that it does not exceed the maximum limit; settle the advance payments for welfare activities and rewards.

When the settlement of the agency is approved by the competent authority, if the actual savings are higher, the agency may continue to pay additional income or welfare activities, rewards according to the prescribed regulations. If the savings are lower than the amount determined by the agency implementing the self-management regime, based on the decision of the competent authority and the proposal of the agency implementing the self-management regime, the National Treasury shall process the recovery by deducting from the savings of the next year of the agency.

4. Regarding accounting entries:

a) For expenditures implemented under the self-management regime, they shall be recorded in the budget expenditure categories according to current regulations.

b) For certain expenditure items from the funds saved, they shall be accounted for as follows: Expenditure on additional income for officials and civil servants shall be recorded under item 6400-other payments to individuals, sub-item 6404-expenditure on actual income differential compared to rank-based salary; expenditure on rewards shall be recorded under item 6200-rewards, sub-item 6249-other; expenditure on welfare and additional allowances outside general policies for those who voluntarily retire during the process of labor restructuring shall be recorded under item 6250-collective welfare, sub-item 6299-other of the state budget classification.

Chapter III

IMPLEMENTATION

Article 6. Implementation Organization

1. Responsibilities of the agency implementing the self-management and self-responsibility system:

a) The head of the agency implementing the self-management system shall be responsible under the law for their decisions regarding the management and use of assigned personnel quotas and administrative management funds;

b) Implement measures to save in the use of personnel quotas and administrative management funds; issue internal expenditure regulations, asset management and utilization regulations, organize democratic discussions and consensus within the agency to effectively achieve the assigned goals and tasks;

c) Organize the implementation of democratic regulations, internal expenditure regulations, asset management and utilization regulations, and financial transparency in the management and use of personnel quotas and administrative management funds within the agency, including publicly disclosing at staff meetings certain contents such as additional personnel needs, expenditures for overseas trips by groups, car purchases, asset procurement and repair expenses, and hospitality and conference expenses... according to the user category, standards, and norms to facilitate the participation and supervision of trade unions, officials, civil servants, and employees in the implementation and monitoring of the personnel quota and fund usage plan as prescribed by the state;

d) Annually report the results of implementing the self-management system to the superior supervising agency or the finance and administrative affairs agency at the same level (in cases where the agency does not have subordinate units) using Form No. 06 attached to this Circular;

2. Responsibilities of the Minister, Head of a Ministry-level Agency, Government-affiliated Agency, Chairman of the People's Committee of provinces and centrally-administered cities:

a) Based on the administrative management funds allocated by the competent authority, the head of the supervising agency shall allocate administrative management funds to subordinate budgetary units, detailing the budget for administrative management funds allocated to implement the self-management system according to the tasks and allocated budget but not implementing the self-management system as stipulated in Decree No. 130/2005/ND-CP and Decree No. 117/2013/ND-CP of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP and the guidance provided in this Circular;

b) Direct and guide subordinate agencies to organize the implementation of the self-management and self-responsibility system for the use of administrative management funds as prescribed in Decree No. 130/2005/ND-CP and Decree No. 117/2013/ND-CP of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP and the guidance provided in this Circular;

c) Organize inspections and oversight of the implementation of the self-management and self-responsibility system for the use of administrative management funds by subordinate agencies. Take measures to resolve difficulties and obstacles during the implementation process or handle disciplinary actions against organizations and individuals who violate the law;

d) Organize the review and settlement of subordinate agencies, clearly determining the extent of implementation for special tasks, regular procurement and maintenance funds allocated for the self-management system of subordinate agencies as the basis for determining the amount of savings;

đ) Annually, organize evaluations and reports on the implementation of the self-management and self-responsibility system for the use of administrative management funds of ministries, sectors, and localities to the Ministry of Finance and the Ministry of Home Affairs for consolidation and reporting;

3. Responsibilities of the Ministry of Finance

a) Direct and inspect the situation and progress of implementing the self-management and self-responsibility system for the use of administrative management funds by ministries, ministry-level agencies, government-affiliated agencies, provincial people's committees, and centrally-administered city people's committees to report to the Prime Minister on the implementation results;

b) Chair and coordinate with the Ministry of Home Affairs to conclude and evaluate the implementation of Decree No. 130/2005/ND-CP and Decree No. 117/2013/ND-CP of the Government amending and supplementing certain articles of Decree No. 130/2005/ND-CP and this Circular in the fourth quarter of 2017;

4. Responsibilities of State Treasury at all levels:

a) Create conditions for units implementing the self-management system to withdraw budgeted funds quickly and conveniently;

b) Carry out expenditure control in accordance with current regulations and guidance in this Circular. Have the right to refuse payment for expenditures exceeding the limits set by the competent authority. In cases where the agency has expenditures exceeding the limits specified in the internal expenditure regulations but not exceeding the limits set by the competent authority, the State Treasury will only accept payment upon receipt of a written request from the head of the agency implementing the self-management system;

c) In cases where the agency implementing the self-management system has not submitted the internal expenditure regulations to the State Treasury where the agency maintains its transaction account, the State Treasury will carry out expenditure control according to the current expenditure regulations issued by the competent state authorities;

d) At year-end, transfer the funds used for the self-management system (excluding those not permitted to be carried over to the next year) and unused savings funds into the income stabilization reserve fund for continued use in the following year;

Article 7. Implementation Provisions

1. This Joint Circular takes effect from July 18, 2014, and is applicable from the 2014 fiscal year;

2. Abolish the provisions on the self-management and self-responsibility system for the use of administrative management funds for state agencies in Joint Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, of the Joint Circular of the Ministry of Finance and the Ministry of Home Affairs, and Joint Circular No. 71/2007/TTLT-BTC-BNV dated June 26, 2007, amending and supplementing Joint Circular No. 03/2006/TTLT-BTC-BNV.

3. In case the legal normative document referred to and applied in this Circular is amended, supplemented, or replaced by a new legal normative document, the new document shall be applied.

4. During implementation, if there are difficulties or obstacles, it is recommended that agencies and units promptly reflect them to the Ministry of Finance and the Ministry of Home Affairs for study and appropriate amendment or supplementation.