This circular guides the implementation of Government Decree No. 10/2002/NĐ-CP on financial regulations for public service units with income, requiring ministries and central agencies to promptly implement the self-financing mechanism suitable for each type of unit.
Scope of application
Ministries, ministerial-level agencies, and government agencies
Key points
- The Ministry of Finance requests ministries to direct the implementation of Government Decree No. 10/2002/NĐ-CP on financial regulations for public service units with income (Point 1).
- Public service units with income must prepare the budget revenue and expenditure statement for the State Budget in 2002 according to the regulations and submit it to the principal ministry (Step 1).
- After receiving the budgets from subordinate units, ministries must review and consolidate them and send them to the Ministry of Finance before August 15, 2002 (Step 2).
- Based on the opinion of the Ministry of Finance, ministries issue decisions granting financial autonomy to public service units with income according to Model No. 1 or Model No. 2 (Step 3).
- Units that fully cover their regular operating costs are granted full financial autonomy.
- Units that partially cover their regular operating costs are provided with stable funding for three years and annually receive additional funding at a rate determined by the Prime Minister.
🌐 Social impact of this document
- Granting financial autonomy to public service units with income encourages these units to increase revenues and use funds efficiently.
- Units will bear greater responsibility for managing their finances and operations.
- Delayed implementation may affect the progress of implementing the self-financing mechanism at public service units.
❓ Frequently asked questions
What should ministries do to implement Government Decree No. 10/2002/NĐ-CP?
Ministries must direct subordinate units to prepare the budget revenue and expenditure statement for the State Budget in 2002 and submit it to the principal ministry.
By when must ministries submit the consolidated budget revenue and expenditure statements for public service units with income to the Ministry of Finance?
Ministries must submit the consolidated budget revenue and expenditure statements for public service units with income to the Ministry of Finance before August 15, 2002.
For how long is the stable funding provided to units that partially cover their regular operating costs?
The State Budget funding provided to units that partially cover their regular operating costs will be stable for three years (2002, 2003, 2004).
What budget statement must public service units with income prepare?
Public service units with income must prepare Statement No. 1 "Budget Revenue and Expenditure Statement for the State Budget in 2002" according to Circular No. 25/2002/TT-BTC.
How is the decision to grant financial autonomy to public service units with income issued?
Based on the opinion of the Ministry of Finance, ministries issue decisions granting financial autonomy according to Model No. 1 or Model No. 2.
Full text
LETTER
OF THE MINISTRY OF FINANCE NO. 7358/TC-HCSN ON JULY 4, 2002
REGARDING THE IMPLEMENTATION OF DECREE NO. 10/2002/NĐ-CP OF THE GOVERNMENT
Respected: Ministries, ministerial-level agencies, government agencies
The Government has issued Decree No. 10/2002/NĐ-CP dated January 16, 2002 on financial regulations applicable to public service units with income, the Ministry of Finance has issued Circular No. 25/2002/TT-BTC dated March 21, 2002 and organized dissemination of these documents to ministries. Many ministries have organized training and dissemination for subordinate public service units with income, selecting one unit for focused guidance. However, the implementation progress remains slow, failing to meet the requirements set. Therefore, the Ministry of Finance requests ministries to pay attention and promptly implement the following tasks:
1. Organize the dissemination of the spirit and content of Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on the financial mechanism applicable to public service units with income, ensuring that the heads of units and all staff members fully understand that the issuance and enforcement of this mechanism aim to grant financial autonomy to units, encourage units to increase revenue, proactively organize and adjust staffing as assigned, expand and improve the quality of public service activities, and effectively use funds to increase income for employees. staff members of each unit must fully understand that the issuance and implementation of this mechanism aims to grant financial autonomy to the unit, encourage units to increase revenue, proactively organize and arrange the assigned personnel structure, expand and improve the quality of public service activities, use funds efficiently, and increase income for employees.
2. Promptly organize the implementation of the above decree for all units, categorizing public service units with income (units fully self-financing regular operating costs and units partially self-financing regular operating costs) to apply appropriate mechanisms as stipulated in Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance.
Implementation steps are as follows:
Step 1. Guide and require public service units with income to prepare Form 1 "Budget Estimate of Revenue and Expenditure of State Budget for 2002" according to Circular No. 25/2002/TT-BTC dated March 21, 2002 of the Ministry of Finance, specifying the amount of state budget funding to ensure stable regular operations over three years (for units partially financing regular operating costs) and submit it to the ministry or central agency.
Step 2. After receiving the 2002 state budget revenue and expenditure estimates from subordinate public service units, ministries shall review and prepare Form 2 "Summary of Budget Estimates of Revenue and Expenditure of State Budget for Units" according to Circular No. 25/2002/TT-BTC dated March 21, 2002 and send it to the Ministry of Finance before August 15, 2002.
Five days after receiving the document from ministries, the Ministry of Finance will respond in writing.
Step 3. Based on the opinion of the Ministry of Finance, ministries and central agencies issue decisions granting financial autonomy to each public service unit with income:
- For public service units with income fully financing regular operating costs, grant financial autonomy to the unit (Model 1).
- For public service units with income partially financing regular operating costs, allocate regular operating costs from the state budget stably over three years (2002, 2003, 2004), annually increased according to the ratio decided by the Prime Minister (Model 2).
This decision shall be sent to the unit granted financial autonomy, relevant departments within the ministry, the Ministry of Finance (Specialized Financial Department), and the State Treasury where the unit conducts transactions.
3. In cases where a second-level public service unit with income has multiple third-level public service units with income under its jurisdiction, based on the decision of the supervising ministry, the second-level public service unit with income shall issue decisions for each third-level public service unit according to the above principles.
It is requested that ministries and central agencies instruct subordinate units to promptly implement these tasks to complete all work by August 31, 2002, serving as the basis for implementing Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government.
FORM NO. 1
| MINISTRY (SUPERVISORY)
Number: /2002/QĐ- | SOCIALIST REPUBLIC OF VIET NAM
Hanoi, on the No. 166/QD-BTC dated December 31, 2002 |
DECISION OF THE MINISTER OF...
On granting financial autonomy for the period 2002-2004
to public service units with income
MINISTER OF...
- Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to public service units with income.
- Pursuant to Decision No. 146/2001/QĐ-BTC dated December 27, 2001 of the Minister of Finance on allocating the state budget revenue and expenditure estimate for 2002.
- Pursuant to Circular No. /TC- dated / / 2002 of the Ministry of Finance on implementing Decree No. 10/2002/NĐ-CP of the Government
Pursuant to …;
Article 1: Grant financial autonomy through a full self-financing mechanism for regular operating costs for the period 2002-2004 to (name of unit)...
Article 2: Based on the state budget revenue and expenditure estimate for 2002 already allocated by the ministry, the head of the unit is responsible for organizing the implementation of the financial autonomy mechanism in accordance with Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government.
- To be filed at the Ministry of Finance (HC, TH), Tax Policy Department (3 copies) MINISTER OF...
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MODEL NO. 2
| MINISTRY (Supervisory)
Number: /2002/QĐ- | SOCIALIST REPUBLIC OF VIET NAM
Hanoi, on the No. 166/QD-BTC dated December 31, 2002 |
DECISION OF THE MINISTER OF...
On granting financial autonomy for the period 2002-2004
to public service units with income
MINISTER OF...
- Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations applicable to public service units with income.
- Pursuant to Decision No. 146/2001/QĐ-BTC dated December 27, 2001 of the Minister of Finance on allocating the state budget revenue and expenditure estimate for 2002.
- Pursuant to Circular No. /TC- dated / / 2002 of the Ministry of Finance on implementing Decree No. 10/2002/NĐ-CP of the Government.
Pursuant to …;
Article 1: Grant financial autonomy according to a partial self-financing mechanism for regular operating costs to (name of unit)...
Article 2: The state budget allocation for regular operating costs for the unit is:... dong. This amount is stabilized over three years (2002, 2003, 2004) and annually increased according to the ratio decided by the Prime Minister.
Article 3: Based on the state budget revenue and expenditure estimate for 2002 already allocated by the ministry and the stable expenditure amount specified in Article 2 above, the head of the unit is responsible for organizing the implementation of the financial autonomy mechanism in accordance with Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government.
Place of Receipt: MINISTER OF...
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