Joint Circular No. 72/2014/TTLT-BTC-BNV stipulates the self-management and self-responsibility regime for the use of administrative management expenses for state agencies.

         

JOINT CIRCULAR

Regulations on the self-management and self-responsibility regime for the use of administrative management expenses for state agencies
The Circular hereby regulates the self-management and self-responsibility regime for the use of administrative management expenses for state agencies.

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 expenses 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 expenses 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 to regulate the self-management and self-responsibility regime for the use of administrative management expenses for state agencies as follows:

Chapter 1
GENERAL PROVISIONS

Article 1. Scope and Applicability

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

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

b) Office of the National Assembly, Office of the President.

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 cities and centrally-administered cities. Other administrative agencies established by competent state authorities.

e) Other administrative agencies established by competent state authorities.

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 expenses shall refer to the self-management regime prescribed 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 Defense, Ministry of Public Security, and Vietnamese agencies abroad receiving administrative management expenses from the State budget are not subject to this Circular.

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

Implementing agencies must ensure the following principles:

1. Fulfilling assigned tasks effectively.

2. Not increasing allocated administrative management expenses, except in cases stipulated 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 employees.

Chapter 2
SPECIFIC PROVISIONS

Article 3. Provisions on autonomy and self-responsibility for the use of administrative management funds

1. Sources of administrative management funds allocated to implement the autonomy system:

Administrative management funds 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 funds to allocate for implementing the autonomy system:

2.1. State budget funds:

The administrative management funds of agencies implementing the autonomy system are determined and allocated annually, including:

a) Wage fund and regular activity expenses 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 wage fund allocation includes: Salary level according to rank or position, allowances attached to salary, and contributions (social insurance, health insurance, trade union fees as stipulated);

- Regular activity expense 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 expenditure 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 regulated by the ministers and heads of central agencies based on detailing the state budget expenditure estimate allocation standard decided by the Prime Minister;

The standard for allocating the state budget expenditure estimate for agencies under localities is decided by the People's Councils of provinces and centrally-administered cities.

- The number of authorized positions serving as the basis for wage fund and regular expense allocation according to the standard is the number of authorized positions assigned by the competent authority based on job positions and civil servant grade structure. In cases where the agency has not been approved for job positions and civil servant grade structure, the wage fund allocation is 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 wage fund and regular activity expense allocation is implemented according to the decision of the competent authority.

- The number of contract workers serving as the basis for wage fund allocation 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 based on the number of indefinite-term contract workers for certain positions as stipulated by the law and approved by the competent authority.

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

c) Regular special business activity expenses: Only allocate funds for the autonomous system for regular special business activities that have detailed budgets calculated based on workload and standards, regulations, and allocation norms at the time of budget allocation according to the provisions, which are reviewed and summarized by the supervising agency in the 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 regulations issued by the competent authority (excluding the portion of fees and charges retained for purchasing fixed assets and the portion of fees and charges retained according to other regulations if applicable);

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

3. For commune, ward, town level:

The provincial or centrally-administered city People's Committee bases on the method of determining funds 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 job titles, quantity, and some policies for cadres and civil servants at commune, ward, town levels and non-professional staff at commune levels, submit specific regulations on the method of determining funds allocated to implement the autonomy system; total allowance allocation for non-professional staff at commune, village, and neighborhood levels and the allocation amount for the operation of political-social organizations at commune, village, and neighborhood levels to the same-level People's Council for approval, ensuring suitability with the actual situation of the locality.

4. Adjusting allocated administrative management funds for implementing the autonomy system:

a) Allocated administrative management funds for implementing the autonomy system are 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 grade structure and related regulations;

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

b) When factors arise that change the allocated funding level, the agency implementing the autonomy system shall issue a document requesting adjustment of the budget, providing detailed explanations of the factors causing increases or decreases in the budget, and send it to the immediate superior supervisory agency. The immediate superior supervisory agency (which is not a first-tier budget unit) will review and consolidate the budgets of subordinate units and send them to the first-tier budget unit. Central and local government agencies (first-tier budget units) will examine the budgets prepared by subordinate units, consolidate them, and prepare the budget for expenditures within their jurisdiction to be submitted to the financial agency at the same level for submission to the competent authority for decision.

5. Contents of expenses allocated for implementing the autonomy system:

a) Payments to individuals: Wages, remuneration, allowances attached to wages, contributions according to wages, bonuses, collective welfare, and other payments to individuals as prescribed.

b) Expenditure for public services, rental fees, office supplies, information, propaganda, and communication.

c) Expenditure for conferences, domestic travel expenses, overseas mission expenses, and reception expenses for foreign delegations visiting Vietnam.

d) Regular annual special expenditure items arising from functions and tasks assigned by authorized agencies.

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

e) Expenditure for fee and tax collection operations as prescribed.

g) Other regular expenditure items.

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

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

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

b) To decide on the expenditure level for each work item in accordance with the specific characteristics of the agency but not exceeding the current standards, norms, and limits set by competent state agencies (in cases where a range of expenditure levels is specified, it shall not exceed the specific level determined by the Minister, 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 work areas as prescribed in legal documents, but must not exceed the prescribed expenditure limits and must be stipulated in the Internal Expenditure Regulation or decided in writing by the head of the agency if not provided in the Internal Expenditure Regulation.

The determination of expenditure levels as prescribed in Clause 9, Article 3 of this Circular and the management and supervision of expenditures according to the established regulations.

c) The agency implementing the self-management system decides to allocate all or part of the regular operational budget and the budget for regular specialized activities to individual units to proactively carry out tasks. Management and use of allocated funds must 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:

- Expenditure for drafting normative legal documents: Payment based on the allocated budget for drafting documents completed as specified 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 for 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 for legislative work and perfecting normative legal documents of People's Councils and People's Committees;

- Travel expense: Payment based on the allowance for accommodation, room rental, and transportation; procedures and documentation as specified in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, regulating travel expenses and organizing meetings for state agencies and public service organizations;

- Telephone expenses at home and mobile phones for leadership positions: Implementation of payments for leadership positions according to the allowance levels specified in Decision No. 78/2001/QĐ-TTg dated May 16, 2001, issued by the Prime Minister, setting standards and limits for the use of home telephones and mobile phones for leaders in administrative agencies, public service units, political organizations, and political-social 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 limits for telephone use 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;

- Stationery expenses: Units base their allocation on the previous year's actual expenditure, establishing monthly, quarterly, or annual allocation levels for stationery (pens, paper, notebooks, file covers...) per unit (Bureau, Department, Division, Section...specialized), per individual, to implement the allocation.

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

đ) To transfer unspent self-managed funds at the end of the year to the next year for continued use (for cases approved by authorized authorities to transfer to the following year) and must detail the tasks to be continued in the next year.

e) To use retained fees and taxes according to the prescribed purposes without exceeding the expenditure levels set by competent authorities in guidance documents on retained fees and taxes. For expenditure levels not yet prescribed but necessary for work, the head of the agency may apply corresponding levels for similar work as prescribed in current legal documents 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 levels specified in the guiding documents issued by the competent authority without exceeding the expenditure levels prescribed. In cases where there are no prescribed expenditure levels but expenditures are necessary to serve the work, the head of the agency may apply corresponding expenditure levels 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 in the Internal Expenditure Regulation.

7. Utilize savings from administrative management funds:

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

- Special business activities; procurement and regular maintenance funds allocated under the autonomous regime, once all assigned tasks and quantities are fully completed according to the approved budget, ensuring quality, the remaining funds are considered as saved funds.

- Special business activities; procurement and regular maintenance funds allocated under the autonomous regime, if the assigned tasks are not carried out, the assigned quantities and volumes of work are not fully completed, or the work does not meet quality requirements, then they cannot be recognized as saved funds and the unspent portion must be returned to the state budget; in cases where the competent authority permits the transfer to the following year for continued implementation (including ongoing work), the remaining funds can be transferred to the next year's autonomous regime allocation to continue the work and be included in
the next year's autonomous regime allocation; for partially completed work, the expended funds can be settled according to regulations.

b) Saved funds can 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 stipulated in the Law on Encouragement and Rewards;

- Expenses for collective welfare activities: Supporting group activities; supporting holidays, festivals, and commemorative days (Vietnamese Women's Day, Martyrs' Day, Army Day...); providing regular and extraordinary hardship allowances; meal allowances, uniform expenses for officials, civil servants, and employees of the agency; condolences for funerals and weddings; 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: The remaining saved funds at the end of the year that have not been used can be transferred into the reserve fund for stabilizing income.

c) The head of the autonomous regime implementing agency decides on the plan to use the above 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 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 salary fund is calculated using the formula:

Where:

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

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

K1: Is the adjustment factor for additional income (maximum not exceeding 1.0 times);

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

L: Is the number of authorized 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 on the payment plan for additional income for each official, civil servant, and employee (or each subordinate department) according to the principle of linking it with individual (or departmental) work performance and results. Those who contribute to cost savings and have high work efficiency will receive higher additional income; equal distribution or distribution based 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. Building and Implementing Internal Expenditure Regulations and Property Management Regulations:

a) To proactively utilize allocated autonomous regime funds and manage and use public assets for their intended purposes, economically and effectively, the autonomous regime implementing agency has the responsibility to build Internal Expenditure Regulations and Property Management Regulations according to the guidance 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 Property 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 stipulated, the superior management agency (for autonomous regime implementing agencies that are subordinate budget units) or the financial agency at the same level (for autonomous regime implementing agencies without subordinate budget units) for
monitoring and supervision.

c) The development of Internal Expenditure Regulations and Property Management Regulations should focus primarily on the following areas:

- Dispatching officials, civil servants, and employees for domestic work trips, and the system for paying allowances for accommodation, rental fees for lodging rooms, and travel expense allocations for those who frequently have to travel on work trips;

- Managing, allocating funds, and using office supplies in Departments, Bureaus, Divisions, Offices, or equivalent organizations within the agency;

- Managing, using, and allocating funds for telephone call charges at the agency for each telephone line or unit within the agency; standards and rates for using and paying call charges for official telephones at home and mobile phones for leading and managing officials within the agency;

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

- Managing and using air conditioning equipment, electricity for lighting;

- Contents and levels of expenditure for special tasks;

d) When establishing internal expenditure regulations and asset management and utilization regulations, agencies implementing self-management systems must base their regulations on current expenditure standards and rates issued by competent state authorities, the implementation situation of Bureaus, Departments, Divisions, Offices, or equivalent organizations in recent years, and the assigned budgetary resources to stipulate. The expenditure levels, systems, standards, rates, or allocation systems in internal expenditure regulations shall not exceed those set by competent state authorities;

đ) In cases where the internal expenditure regulations established by the agency exceed the systems, standards, and rates issued by competent authorities, the higher-level management agency or financial authority shall be responsible for requesting the agency issuing the internal expenditure regulations to adjust them accordingly;

e) When implementing internal expenditure regulations, the agency must ensure that there are legitimate and valid vouchers and invoices in accordance with the provisions (except for allocated funds as specified in Point c Clause 6 Article 3 of this Circular);

Article 4. Budgeted funds but not implemented under the self-management system;

Besides the administrative management funds allocated to implement the self-management system as stipulated in Clause 2 Article 3 of this Circular, annually, agencies implementing the self-management system are also provided with state budget funds to carry out certain tasks as decided by the competent authority, including:

1. Expenditure for major repairs, procurement of fixed assets, including:

a) Funds for purchasing cars to serve work;

b) Funds for major repairs of headquarters, procurement of large-value fixed assets that regular funds cannot cover and have been approved by the competent authority according to the plan;

c) Funds for implementing projects to equip and provide working tools approved by the competent authority (if any);

2. Expenditure for annual membership fees for international organizations, counterpart funds for projects under agreements (if any);

3. Expenditure for implementing tasks assigned by the competent authority:

a) Funds for implementing urgent tasks assigned by the competent authority after the agency has been allocated funds for the self-management system;

b) Funds allocated to implement special tasks such as support, training, and allowances for organizations and individuals outside the agency that are not covered by existing state regulations;

c) Funds for organizing international conferences and seminars with separate budgets; funds for implementing projects and programs approved by the competent authority;

4. Expenditure for implementing special tasks whose workload cannot be determined at the time of budget preparation and which do not have established standards and rates from competent authorities;

5. Funds for implementing personnel reduction programs;

6. Funds for implementing national target programs;

7. Funds for training and upgrading officials and civil servants;

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

9. Capital investment for basic construction projects approved;

The allocation, management, and use of the aforementioned budgeted funds and capital investment 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 the following contents:

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 system 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 implementation of the self-management system and the budget for expenditures assigned but not implemented under the self-management system 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 system in two parts: Part of the state budget expenditure budget assigned for the implementation of the self-management system and part of the state budget expenditure budget assigned but not implemented under the self-management system; compile/examine and allocate 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 system shall allocate the assigned budget into two parts: Part of the state budget expenditure budget assigned for the implementation of the self-management system and part of the state budget expenditure budget assigned but not implemented under the self-management system, and send it to the same-level financial agency for examination according to the regulations.

For the 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 funds assigned but not implemented under the self-management system, clearly specify the funds for various tasks (procurement, major repairs, special business activity costs, and other tasks not implemented under the self-management system 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 funds from the National Treasury, the agency implementing the self-management system must clearly record the expenditure items belonging to the allocated self-management funds and the funds assigned but not implemented under the self-management system.

3. Regarding advance spending of additional income, welfare spending, and reward spending:

3.1. During the year, the agency implementing the self-management system may temporarily withdraw from the assigned self-management budget to spend on additional income, activities related to rewards, and welfare.

3.2. The level of advance spending:

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 decide on advance spending before additional income based on the amount of funds that can be saved, for officials, civil servants, and employees in the agency on a quarterly basis. The maximum quarterly advance spending shall not exceed 60% of the salary fund for rank and position stipulated by the State within one quarter of the agency.

b) During the year, the head of the agency shall decide on advance spending for welfare activities, periodic or extraordinary rewards for groups or individuals based on the amount of funds that can be saved, and record the advance spending.

c) At the end of the year, before January 31 of the following year, the agency implementing the self-management system must prepare a report on the implementation of the self-management system and self-responsibility of the agency to be submitted to the direct superior management agency, including a clear report on the following contents:

- 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;

Based on the above report, the agency implementing the self-management system shall determine the amount of savings from the previous year and send it to the National Treasury branch for payment of additional income according to the prescribed regulations. On the basis of the proposal from the agency, the National Treasury shall process the payment of additional income for the agency implementing the self-management system (including both the previously advanced payments and direct payments), ensuring that it does not exceed the maximum limit; settle the advance spending for welfare activities and rewards.

When the settlement of the agency is approved by the competent authority, if the actual savings exceed the amount determined by the agency implementing the self-management system, the agency may continue to pay additional income or spend on welfare activities and rewards according to the prescribed regulations. If the actual savings are less than the amount determined by the agency implementing the self-management system, based on the decision of the competent authority and the proposal of the agency implementing the self-management system, the National Treasury shall recover the excess through deduction from the agency's savings in the following year.

4. Regarding accounting entries:

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

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

Chapter 3

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 decisions made in managing and using the assigned administrative management staff and budget.

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

c) Organize the implementation of democratic regulations, internal expenditure regulations, asset management and utilization regulations, financial transparency in the management and use of staff and administrative management budget within the agency, including publicly at the staff meeting some contents such as additional staffing needs, expenditures for overseas trips by groups, purchase of cars, procurement and repair of assets and hospitality expenses according to the user category and standards to facilitate participation and supervision by trade unions, officials, civil servants, and employees in the implementation of staffing and budget usage plans as prescribed by the State.

d) Annually report on the implementation of the self-management system to the superior supervisory agency or the same-level finance and home affairs agency (in cases where the agency has no subordinate units) according to Form No. 06 attached hereto.

2. Responsibilities of the Minister, Head of a Ministry-equivalent Agency, Government-affiliated Agency, Chairman of Provincial People's Committees directly under the Central Government:

a) Based on the administrative management budget allocated by the competent authority, the head of the supervising agency shall allocate the administrative management budget to subordinate budgetary units, detailing the administrative management budget allocation to implement the self-management system according to tasks and allocated budgets 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 guiding 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 budgets 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 guiding this Circular.

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

d) Organize the review and settlement of accounts of subordinate agencies, clearly determining the extent of implementation for special tasks and regular procurement and maintenance funds allocated for the implementation of the self-management system by 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 budgets of ministries, sectors, and localities to the Ministry of Finance and the Ministry of Home Affairs for consolidation and reporting to the Prime Minister according to Form No. 07 attached hereto.

3. Responsibilities of the Ministry of Finance

a) Direct and inspect the situation and progress of the implementation of the self-management and self-responsibility system for the use of administrative management budgets by ministries, ministry-equivalent agencies, government-affiliated agencies, provincial people's committees directly under the central government to report to the Prime Minister on the results of implementation.

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 the State Treasury at all levels:

a) Create conditions for units implementing the self-management system to withdraw budget estimates quickly and conveniently.

b) Carry out expenditure control according to current regulations and guidance in this Circular. Has the right to refuse payment for expenditure exceeding the limit set by the competent authority. In cases where the expenditure exceeds the limit specified in the internal expenditure regulation but does not exceed the limit 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 regulation to the State Treasury where the account is opened, the State Treasury will carry out expenditure control according to the current expenditure regulations issued by the competent state authority.

d) At year-end, transfer the budget for the implementation of the self-management system (excluding amounts not allowed to be carried over to the next year) and unused savings to the stable income reserve fund for continued use in the following year.

Article 7. Implementation Provisions

1. This 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 budgets 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 regulatory legal document referred to and applied in this Circular is amended, supplemented, or replaced by a new regulatory legal document, the new document shall be applied.

4. During the implementation process, if there are difficulties or obstacles, it is recommended that agencies and units promptly reflect these issues to the Ministry of Finance and the Ministry of Home Affairs for research and appropriate amendments and supplements.

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- National Assembly's Office;
-Office of the President;
- Supreme People's Procuracy;
- Supreme People's Court;
- Government Office;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- Central Agencies of Mass Organizations;
- People's Councils, People's Committees of provinces and centrally governed cities
- Provincial Departments of Finance, KBNN (State Treasury) of centrally governed cities;
- Legal Drafting Department - Ministry of Justice;
- Official Gazette, Government Portal;
- Website: Ministry of Finance, Ministry of Home Affairs;
- Units under the Ministry of Finance;
- To be filed: Ministry of Finance (Legal Department, Administrative Procedures Department), Ministry of Home Affairs (Legal Department, Communication Department).