Circular No. 74/2012/TT-BTC guides the determination of needs, sources, and methods of expenditure to implement adjustments to the national minimum wage according to Government Decree No. 31/2012/NĐ-CP dated April 12, 2012, the allowance system for public servants according to Government Decree No. 34/2012/NĐ-CP dated April 15, 2012, and adjustments to allowances for retired village cadres according to Government Decree No. 35/2012/NĐ-CP dated April 18, 2012.

CIRCULAR

Guidelines for determining needs, sources, and methods of expenditure to implement adjustments to the national minimum wage level pursuant to Decree No. 31/2012/NĐ-CP dated April 12, 2012 of the Government, and the allowance system for public service positions pursuant to Decree No. 34/2012/NĐ-CP dated April 15, 2012 of the Government, adjustment of allowances for retired village cadres pursuant to Decree No. 35/2012/NĐ-CP dated April 18, 2012 of the Government. Pursuant to Decree No. 31/2012/NĐ-CP dated April 12, 2012 of the Government on the national minimum wage level (hereinafter referred to as Decree No. 31/2012/NĐ-CP); Pursuant to Decree No. 34/2012/NĐ-CP dated April 15, 2012 of the Government on the allowance system for public service positions (hereinafter referred to as Decree No. 34/2012/NĐ-CP);

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Pursuant to Decree No. 35/2012/NĐ-CP dated April 18, 2012 of the Government on the adjustment of pensions, social insurance benefits, and monthly allowances for retired village cadres (hereinafter referred to as Decree No. 35/2012/NĐ-CP);

The Minister of Finance hereby issues this Circular guiding the determination of needs, sources, and methods of expenditure to implement adjustments to the national minimum wage level, the allowance system for public service positions, and the adjustment of allowances for retired village cadres in 2012 in accordance with the aforementioned Decrees as follows:

a) Adjustment of the national minimum wage level according to Decree No. 31/2012/NĐ-CP for state agencies; state-owned public institutions; public institutions of political organizations and political-social organizations; agencies and units under the armed forces; agencies and organizations of the Communist Party, political-social organizations, and non-governmental organizations; international organizations' projects and agencies located in Vietnam with civil servants, officials, and employees appointed by the State and receiving salaries from the State budget based on the salary table prescribed by the State; allowances for those working part-time at the commune, village, and neighborhood levels according to Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government on the titles, number, and some policies for civil servants and officials at communes, wards, towns, and part-time workers at the commune level;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director of the State Budget Department;

b) Implementation of the allowance system for public service positions for civil servants, officials, and personnel receiving salaries or military rank allowances from the State budget according to Decree No. 34/2012/NĐ-CP;

Article 1. General Provisions

Article 1. This Circular stipulates the determination of needs, sources, and methods of expenditure to implement:

c) Adjustment of allowances for retired village cadres according to Decision No. 130-CP dated June 20, 1975 of the Council of Ministers and Decision No. 111-HĐBT dated October 13, 1981 of the Council of Ministers (hereinafter referred to as allowances for retired village cadres) according to Decree No. 35/2012/NĐ-CP.

2. In accordance with the provisions of Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP, ministries, ministerial-level agencies, government agencies, and other central-level agencies (hereinafter referred to as ministries and central-level agencies) and provincial-level municipalities directly under the Central Government have the responsibility to organize, guide, and aggregate financial needs and sources to implement adjustments to the national minimum wage level, implement the allowance system for public service positions for agencies and units and their subordinate levels, adjust allowances for retired village cadres, and adjust allowances for part-time workers at the commune, village, and neighborhood levels, and submit them to the Ministry of Finance in accordance with this Circular.

3. Ministries, central-level agencies, People's Committees at all levels, budgetary units at all levels, and budget users have the responsibility to determine and allocate resources to implement adjustments to the national minimum wage level and State budget support (if applicable) to pay new salaries, allowances for public service positions for civil servants, officials, and employees of their units, allowances for retired village cadres, and allowances for part-time workers at the commune, village, and neighborhood levels in accordance with the regulations stipulated herein and in this Circular.

2. Pursuant to the provisions of Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP, the Ministries, ministerial-level agencies, agencies under the Government, and other central agencies (hereinafter referred to as the Ministries and central agencies) and the provinces and centrally-administered cities shall be responsible for organizing, guiding, compiling the financial needs and sources of funds to adjust the national minimum wage level, implement the allowance system for public servants of agencies and units and their subordinate levels, adjust the retirement benefits for village cadres who have retired, adjust the allowances for non-professional staff at the commune, village, and ward levels, and submit them to the Ministry of Finance in accordance with this Circular.

3. The Ministries and central agencies, People's Committees at all levels, budgetary units at all levels, and budget-using entities shall be responsible for identifying and allocating the resources to adjust the national minimum wage level and the state budget support (if any) to pay the new salaries and public service allowances for civil servants and public officials of their units, retirement benefits for village cadres who have retired, and allowances for non-professional staff at the commune, village, and ward levels in accordance with the prescribed regulations and this Circular.

Article 2. Determining the financial needs to implement the adjustment of the general minimum wage level according to Decree No. 31/2012/NĐ-CP, implementing the allowance system for public servants according to Decree No. 34/2012/NĐ-CP, and adjusting subsidies for retired village cadres according to Decree No. 35/2012/NĐ-CP.

1. The total number of civil servants, public officials, employees, and retired village cadres to determine the financial needs to implement Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP shall be the actual number present at the reporting time point (as of May 1, 2012) and shall not exceed the total number of authorized positions assigned (or approved) in 2012.

For those working under employment contracts, only the number of individuals working under indefinite-term employment contracts within state administrative agencies as stipulated in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on implementing the employment contract system for certain types of work in state administrative agencies and public service units (hereinafter referred to as Decree No. 68/2000/NĐ-CP); and the number of individuals working under indefinite-term employment contracts within Party organizations and political-social organizations applying the provisions of Decree No. 68/2000/NĐ-CP (excluding contractual workers in public service units) shall be included to determine the financial needs to implement Decrees No. 31/2012/NĐ-CP and No. 34/2012/NĐ-CP.

For additional authorized positions in 2012 compared to the number present as of May 1, 2012 (if any), if within the total authorized positions assigned (or approved) at the reporting time point, the increased financial needs to implement Decrees No. 31/2012/NĐ-CP and No. 34/2012/NĐ-CP in 2012 for these positions shall be reported and supplemented by ministries, central agencies, and provincial-level cities directly under the Central Government for the Ministry of Finance to consider and resolve or incorporated into the financial needs to implement salary adjustments in the following year.

For positions exceeding the total number of authorized positions assigned (or approved) at the reporting time point, the financial needs to implement decrees on adjusting the minimum wage and allowance for public servants for these positions shall be self-funded by the agencies and units from their own sources of funds as prescribed by law; they shall not be incorporated into the financial needs to implement decrees on adjusting the minimum wage and allowance for public servants in 2012 of ministries, central agencies, and provincial-level cities directly under the Central Government.

The specific total number of authorized positions assigned (or approved) for ministries, central agencies, and provincial-level cities directly under the Central Government shall be determined similarly as specified in Section 1.1.1, 1.1.2 Point 1.1 Clause 1 Section II Circular No. 02/2005/TT-BTC dated January 6, 2005 of the Ministry of Finance on guiding the determination of financial needs, sources, and methods of expenditure implementation for salary reform for cadres, civil servants, employees, and armed forces (hereinafter referred to as Circular No. 02/2005/TT-BTC). Special cases for dedicated cadre positions and commune-level civil servants shall be determined within the quota as prescribed in Clause 1 Article 4 of Decree No. 92/2009/NĐ-CP dated October 22, 2009 of the Government; the number of non-dedicated personnel at the commune, village, and neighborhood levels shall be determined according to Article 13 and Clause 3 Article 19 of Decree No. 92/2009/NĐ-CP dated October 22, 2009, Decree No. 73/2009/NĐ-CP dated September 7, 2009, and Decree No. 58/2010/NĐ-CP dated June 1, 2012 of the Government.

2. The financial needs to implement the adjustment of the minimum wage according to Decree No. 31/2012/NĐ-CP shall be determined based on the salary level according to rank, grade, and position; allowances according to the prescribed system (excluding night shift pay, overtime pay, and allowances defined by absolute amounts); contributions according to the prescribed system (social insurance, unemployment insurance, health insurance, trade union fees); the increase in the general minimum wage level prescribed in Decree No. 31/2012/NĐ-CP compared to Decree No. 22/2011/NĐ-CP according to the authorized positions specified in Clause 1 Article 2 above.

3. The financial needs to implement the allowance system for public servants according to Decree No. 34/2012/NĐ-CP mentioned in this Circular shall be determined based on the salary level according to rank and grade plus position allowance and seniority allowance beyond the ceiling (if applicable) or military rank allowance according to the authorized positions specified in Clause 1 Article 2 above and shall be consolidated into the financial needs to implement Decree No. 31/2012/NĐ-CP mentioned in Clause 2 Article 2 of this Circular.

Specifically, the financial needs to implement the allowance system for public servants for individuals working under employment contracts in state administrative agencies as stipulated in Decree No. 68/2000/NĐ-CP; and individuals working under employment contracts in Party organizations and political-social organizations applying the provisions of Decree No. 68/2000/NĐ-CP: Only the financial needs to implement the allowance system for public servants for individuals working under indefinite-term employment contracts shall be consolidated into the financial needs to implement Decree No. 31/2012/NĐ-CP mentioned in Clause 2 Article 2 of this Circular (the financial needs to implement the allowance system for public servants for individuals working under fixed-term employment contracts shall not be consolidated into the financial needs to implement Decree No. 31/2012/NĐ-CP mentioned in Clause 2 Article 2 of this Circular).

4. The financial needs to implement Decree No. 31/2012/NĐ-CP of ministries, central agencies, and provincial-level cities directly under the Central Government include additional funds to implement the following systems and policies:

- Policy for cadres, civil servants, employees, and personnel receiving salaries in the armed forces working in areas with extremely difficult socio-economic conditions according to Decree No. 116/2010/NĐ-CP dated December 24, 2010 of the Government;

- Seniority allowance system for teachers according to Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government;

- Preferential allowance system according to profession for civil servants and employees working in public health facilities according to Decree No. 56/2011/NĐ-CP dated July 4, 2011 of the Government;

- Allowance system for Party and mass organization work according to Notification No. 13-TB/TW dated March 28, 2011 of the Politburo and Guidance No. 05-HD/BTCTW dated July 1, 2011 of the Central Organization Department.

- Allowances for village police officers as prescribed in Decree No. 73/2009/NĐ-CP dated September 7, 2009 of the Government;

- Health insurance contributions for dependents of officers, non-commissioned officers, and soldiers in the armed forces under the Ministry of National Defense and the Ministry of Public Security;

- Responsibility allowances for members of party committees at all levels according to Regulation No. 169-QĐ/TW dated June 24, 2008 of the Politburo; monthly allowance for serving activities of provincial-level party committees according to Regulation No. 3115-QĐ/VPTW dated August 4, 2009 of the Central Party Office;

- Additional activity fees for People's Council representatives at all levels;

- Support for an average of two-thirds of the additional difference between the minimum wage of VND 1,050,000 per month and the minimum wage of VND 830,000 per month to implement the system for non-professional staff working in communes, wards, towns, villages, and residential areas according to regulations;

- Support for the salaries of kindergarten teachers working in communes, wards, and towns under the contract system as stipulated in Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister;

- Payment of salaries for health workers in commune staffing plans;

- Allowances and subsidies for self-defense forces as prescribed in Circular Joint No. 102/2010/TTLT-BQP-BLĐTBXH-BNV-BTC dated August 2, 2010 of the Joint Ministries of National Defense; Labor, Invalids and Social Affairs; Home Affairs; Finance;

- Allowances for village health workers;

- Allowances for veterinary personnel at the commune level according to Official Letter No. 1569/TTg-NN dated October 19, 2007 of the Prime Minister;

5. The financial requirements for implementing allowances and subsidies based on salary, rank, grade, or the minimum wage, as issued and guided by competent authorities after May 1, 2012, by central ministries and agencies and localities (if applicable) shall be included in the financial requirements for implementing the salary reform in 2012 and handled according to the provisions of this Circular;

Article 3. Determining the sources to ensure the financial requirements for implementing Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP;

1. Financial sources for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP in 2012 by central ministries and agencies:

a) For administrative state agencies, the Party, and mass organizations:

- Utilizing the 10% savings from regular expenditure budget for 2012 that has been assigned by the competent authority for each agency (the increase in the 10% savings from regular expenditure budget for 2012 compared to the budget for 2011 after adjusting for the same salary and allowance level according to Decree No. 22/2011/NĐ-CP and Decree No. 57/2011/NĐ-CP);

- Utilizing at least 40% of the retained revenue according to the 2012 regime (the remaining portion after using it to implement Decree No. 22/2011/NĐ-CP and Decree No. 57/2011/NĐ-CP);

- Any remaining sources from the salary reform in 2011 that were not utilized and transferred to 2012 (if applicable);

b) For state-owned and party-affiliated public institutions:

- Utilizing the 10% savings from regular expenditure budget for 2012 that has been assigned by the competent authority for each public institution (the increase in the 10% savings from regular expenditure budget for 2012 compared to the budget for 2011 after adjusting for the same salary and allowance level);

- Utilizing at least 40% of the retained revenue according to the 2012 regime; specifically, for the health sector, 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials, and additional funds to implement the permanent duty allowance, surgical allowance, and procedural allowance of medical facilities according to Decision No. 73/2011/QĐ-TTg dated December 28, 2011 compared to Decision No. 155/2003/QĐ-TTg dated July 30, 2003 of the Prime Minister (the remaining portion after using it to implement decrees on salary and allowances from 2011 and earlier);

- Any remaining sources from the salary reform up to the end of 2011 that were not utilized and transferred to 2012 (if applicable);

c) In cases where the sources specified in Clause 1 of Article 3 above are less than the financial requirements for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP in 2012 as stipulated in Article 2 of this Circular, the State budget will supplement the shortfall for central ministries and agencies to ensure sufficient funding for implementation;

d) In cases where the sources specified in Clause 1 of Article 3 above exceed the financial requirements for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP in 2012 as stipulated in Article 2 of this Circular, central ministries and agencies will ensure the financial requirements for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP in 2012; the remaining portion will be used to implement new salary systems when they are further issued by the State; this remaining portion shall not be used for other purposes;

2. Financial sources for implementing Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP in 2012 by provinces and centrally-administered cities:

- Utilizing at least 40% of the retained revenue according to the 2012 regime; specifically, for the health sector, 35%, after deducting drug costs, blood, transfusion fluids, chemicals, replacement materials, consumable materials; additional funds to implement the permanent duty allowance, surgical allowance, and procedural allowance of medical facilities according to Decision No. 73/2011/QĐ-TTg dated December 28, 2011 compared to Decision No. 155/2003/QĐ-TTg dated July 30, 2003 of the Prime Minister (the remaining portion after using it to implement decrees on salary and allowances from 2011 and earlier);

- Utilizing the 10% savings from regular expenditure budget for 2012 that has been assigned by the competent authority (the increase in the 10% savings from regular expenditure budget for 2012 compared to the budget for 2011 after adjusting for the same salary and allowance level);

- 50% of the increased local government revenue (excluding increases from land use fees) realized in 2011 compared to the 2011 budget (for this source of increased revenue, in cases where localities face difficulties, have low self-balancing ratios from local revenues, small increases in revenue in 2011 compared to the budget assigned by the Prime Minister, and difficulties in implementing salary reforms due to inability to harmonize revenue increases across different levels of local budgets, the Ministry of Finance will consider specifically to determine the amount of increased revenue to be included in the sources for implementing salary reforms in 2012; simultaneously, compile and report the results of implementation to the Prime Minister).

- An increase of 50% in local budget revenue (excluding increases from land use fees) compared to the 2011 budget estimate for the year 2012;

- Unutilized funds from salary reform up to the end of 2011 shall be carried over to 2012 (if any).

In cases where the sources provided for in Clause 2, Article 3 above are less than the actual funding requirements for implementing the Decrees adjusting salaries, allowances, and subsidies in 2012 as stipulated in Article 2 of this Circular, the central government budget will supplement the shortfall for provinces and centrally-administered cities to ensure sufficient funding.

In cases where the sources provided for in Clause 2, Article 3 above exceed the actual funding requirements for implementing the Decrees adjusting salaries, allowances, and subsidies in 2012 as stipulated in Article 2 of this Circular, the provinces and centrally-administered cities will self-fund the implementation of these Decrees; the remaining funds will be used to implement new salary increments when further regulations are issued; such remaining funds shall not be used for other purposes.

In cases where provinces and centrally-administered cities have surplus funds after ensuring the funding requirements for salary reform according to the prescribed schedule, they must report to the Ministry of Finance for consideration and resolution in accordance with Point c, Clause 2, Decision No. 383/QD-TTg dated April 3, 2007 of the Prime Minister.

3. The revenues retained under the provisions of Clauses 1 and 2, Article 3 above shall not be deducted for direct costs serving the collection process if such revenues are derived from activities or services invested in by the State or from activities or services that are State monopolies and whose collection costs are already covered by the state budget, such as school tuition fees retained by public schools after deducting drug costs, blood transfusion costs, chemical costs, replacement materials, consumable materials, etc.; hospital fees retained by public hospitals after deducting drug costs, blood transfusion costs, chemical costs, replacement materials, consumable materials, etc. Revenues retained under the provisions may be deducted for direct costs serving the collection process if such revenues are derived from activities or services invested in by the State or from activities or services that are State monopolies but whose collection costs are not yet covered by the state budget. Additionally, note the following points:

- For regular student tuition fees at public schools: 40% of the collected tuition fees will be used to implement the salary reform system based on the total amount of collected tuition fees.

- For tuition fees from part-time training activities, joint ventures, and other training activities of public schools: 40% of the collected tuition fees will be used to implement salary reform based on the amount of collected tuition fees from these activities after excluding related costs.

- For service revenues, joint venture activities, and other revenues of public institutions (excluding revenues under the Law on Fees and Charges): 40% of the collected revenues will be used to implement salary reform based on the total amount of collected revenues from these activities after excluding related costs.

4. Funding for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP for personnel working under fixed-term labor contracts in administrative agencies, Party organizations, and political-social organizations shall be implemented according to the provisions of Decree No. 68/2000/NĐ-CP, funded from the annual state budget allocation and other lawful sources.

5. Funding for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP for staffing and labor in the trade union system at all levels shall be guaranteed from the 2% trade union revenue; it shall not be included in the funding requirements for implementing increased salaries and allowances of ministries, central agencies, and provinces and centrally-administered cities.

6. Funding for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP for staffing and labor in the State Bank, Vietnam Social Security, and staff implementing unemployment insurance shall be guaranteed from the management expenses allocated according to regulations.

7. Funding for implementing Decree No. 31/2012/NĐ-CP and Decree No. 34/2012/NĐ-CP for staffing and labor in agencies and units that have implemented cost-sharing arrangements, where the competent authority's decision allowing cost-sharing has specified that during the cost-sharing period, the unit must arrange within the cost-sharing limit to ensure compliance with newly issued policies (such as tax agencies, customs, Vietnam Television, etc.), these agencies and units must self-fund the implementation of the new salary increment within the total cost-sharing limit.

8. Starting from 2013, additional funding to implement salaries at the minimum wage level of VND 1,050,000 per month (after utilizing the funding for salary reform as stipulated) will be allocated in the state budget expenditure plan of ministries, central agencies, and provinces and centrally-administered cities.

Article 4. Reporting System on Demand and Sources of Funding for Implementing Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP

Ministries, central agencies, and provinces and centrally-administered cities have the responsibility to organize, guide, review, and compile reports on demand and sources of funding for implementing the aforementioned decrees in 2012 and submit them to the Ministry of Finance no later than May 31, 2012 (including ministries, central agencies, and provinces and centrally-administered cities that have sufficient sources of funding to implement).

(Ministries and central agencies shall submit reports on demand and sources using forms No. 1, 3a, 3b, and 3c attached; provinces and centrally-administered cities shall submit reports on demand and sources using forms 2a, 2b, 2c, 2d, 2đ, 2e, 4a, 4b, and 4c attached).

Article 5. Payment Methods for Funding to Implement Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP

1. For units with budgetary funds larger than the required funding to implement the aforementioned decrees, they may proactively use these funds to pay salaries, allowances, and additional subsidies to officials, civil servants, and employees of their units according to prescribed regulations.

2. For Ministries, central agencies, provinces, and centrally-administered cities with funding sources larger than the required funding to implement the aforementioned Decrees:

- Ministries, central agencies, provinces, and centrally-administered cities shall direct and guide subordinate units and budgetary entities with surplus funding to proactively use these funds to pay additional salaries to officials, civil servants, and employees, additional subsidies for retired village cadres, and additional allowances for non-professional staff at the commune, village, and ward levels, and veterinary officers at the commune level according to prescribed regulations.

- Provinces and centrally-administered cities shall proactively use increased local government revenue, save 10% of regular expenditures (the portion retained centrally), to supplement funding for budgetary units and subordinate budgetary entities at the same level that are still lacking funding.

3. For Ministries, central agencies, provinces, and centrally-administered cities with funding requirements larger than the prescribed funding sources under this Circular:

- For ministries and central agencies:

+ Based on the reports from ministries and central agencies, the Ministry of Finance will review and notify additional funding so that ministries and central agencies have sufficient sources to implement.

+ After receiving the notification from the Ministry of Finance, ministries and central agencies will notify additional funding to subordinate budgetary units to implement additional salaries, allowances, and subsidies according to prescribed regulations (after using the funds to implement additional salaries, allowances, and subsidies according to regulations but still lacking funding).

+ Level I budgetary units are responsible for allocating the notified additional funding to subordinate budgetary units (after using the funds to implement additional salaries, allowances, and subsidies according to regulations but still lacking funding). Budgetary units will withdraw funds from the State Treasury within the supplemented amount and proactively use retained income according to regulations, saving 10% of regular expenditures to pay additional salaries, allowances, and subsidies to officials, civil servants, and employees of their units according to prescribed regulations.

- For provinces and centrally-administered cities: Based on the reports on demand and sources of funding from provinces and centrally-administered cities, the Ministry of Finance will review and notify additional funding so that localities have sufficient sources to implement salary reform.

4. While awaiting authorized bodies to supplement funding, higher-level budgets will advance funding for lower-level budgets that do not have sufficient sources to implement; for localities facing difficulties in sourcing, they must submit a report to the Ministry of Finance to advance funding for the locality; budgetary units may proactively use the 2012 budget allocation and retained income according to regulations to promptly pay salaries, allowances, and additional subsidies to officials, civil servants, employees, armed forces, and other groups as stipulated in this Circular. The advanced funding and the amount used will be reimbursed from the supplementary funding provided by the authorized body to implement salaries and additional subsidies.

5. Accounting and Settlement: The accounting and settlement of funding for implementing salaries, allowances, and subsidies for the specified groups according to this Circular shall be carried out in accordance with the State Budget Law and current legal documents.

Article 6. Implementation Organization

1. Based on the provisions of this Circular, ministries, central agencies, and provincial People's Committees and centrally-administered city People's Committees have the responsibility to organize and guide agencies and units and subordinate levels to determine the demand and sources of funding for implementing Government Decrees No. 31/2012/NĐ-CP, No. 34/2012/NĐ-CP, and No. 35/2012/NĐ-CP in 2012.

Based on the specific situation of their own agencies and localities and the provisions of this Circular, heads of ministries, central agencies, provincial People's Committees, and centrally-administered city People's Committees shall specify the time and reporting forms for units and subordinate budgetary levels in accordance with the regulations on compiling and reporting to the Ministry of Finance in this Circular.

2. This Circular takes effect from June 30, 2012.

The regulations stipulated in this Circular shall be implemented from May 1, 2012.

During the implementation process, if there are difficulties, relevant ministries, central agencies, and localities shall report to the Ministry of Finance for timely consideration and resolution./.