Circular No. 84/2007/TT-BTC Amends certain points of Circular No. 18/2006/TT-BTC dated March 13, 2006, issued by the Ministry of Finance, guiding the expenditure control system for state agencies implementing the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses.

CIRCULAR

Amending certain points of Circular No. 18/2006/TT-BTC dated March 13, 2006
of the Ministry of Finance guiding the expenditure control systemconcerning the classification and determination of state management authority in the field of crop productionfor state agencies implementing the self-management and self-responsibility regime
 đregarding the use of staffing levels and administrative management expensesoquan nhà nướcconcerning the classification and determination of state management authority in the field of crop productionước thực hiện chế đđộ tự chủ, tự chịu trách nhiệm
về sử dụng biên chế và kinh phí quản lý hành chính
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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 regarding the use of staffing levels and administrative management expenses for state agencies; Circular Joint No. 03/2006/TTLT-BTC-BNV dated January 17, 2006 of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005; and Circular Joint No. 71/2007/TTLT-BTC-BNV dated June 26, 2007 of the Ministry of Finance and the Ministry of Home Affairs amending Circular Joint No. 03/2006/TTLT-BTC-BNV dated January 17, 2006 guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses for state agencies;

To be consistent with current circumstances, the Ministry of Finance amends certain points of Circular No. 18/2006/TT-BTC dated March 13, 2006 guiding the expenditure control system for state agencies implementing the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses as follows:

1. Amend bullet point 3, subitem 1.6.1, item 1.6, section II of Circular No. 18/2006/TT-BTC as follows:

“- For the portion of increased income payments to officials and civil servants from savings funds: based on the budget withdrawal request of the unit (clearly stating the content of increased income payments from savings funds) and the provisions at subitem b, item II of Circular No. 03/2006/TTLT-BTC-BNV dated January 17, 2006, and item 1 of Circular Joint No. 71/2007/TTLT-BTC-BNV dated June 26, 2007 of the Ministry of Finance and the Ministry of Home Affairs guiding amendments to Circular Joint No. 03/2006/TTLT-BTC-BNV dated January 17, 2006 guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government stipulating the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses for state agencies, the State Treasury shall ensure that the maximum increase factor for the salary fund does not exceed 1.0 (one) times the level set by the State for rank and position salaries, specifically:

+ During the year, after implementing the previous quarter, if it is determined that the unit has the potential to save funds; the head of the unit shall base on the estimated amount of savings to prepare a budget withdrawal request (advance payment) to temporarily pay increased income to officials and civil servants in the unit on a quarterly basis; the State Treasury shall implement the advance payment according to the amount requested by the head of the unit within the allocated budget and not exceeding 60% of the salary fund for one quarter of the unit.

+ At the end of the fiscal year, before January 31 of the following year, the unit shall determine the amount of savings for the previous year and submit a request to the State Treasury where transactions are conducted for payment of increased income according to the prescribed regulations. Based on the unit's request, the State Treasury shall process the payment of the increased income and recover the advance payment to ensure that the maximum increase factor for the salary fund does not exceed 1.0 (one) times the level set by the State for rank and position salaries.

+ When the final settlement of the unit is approved by the competent authority, if the actual savings exceed the amount determined, the unit may continue to pay increased income according to the prescribed regulations. If the actual savings are less than the amount determined by the unit under the self-management regime, based on the decision of the competent authority and the unit's request, the State Treasury shall process the recovery by reducing the next year's savings of the unit.”

2. Amend bullet point 2, item 1.7, section II of Circular No. 18/2006/TT-BTC as follows:

“- Based on the internal expenditure regulation, the decision of the head of the unit implementing the self-management regime regarding the use of savings funds, and the document determining the amount of savings for the year by the unit, the State Treasury shall monitor and process payments to the unit.”

3. Amend the first paragraph of item 4, section II of Circular No. 18/2006/TT-BTC which states: “Regarding the establishment of a reserve fund for stable income of the unit,...for each item of expenditure in the fund” as follows:

“At the end of the fiscal year, when the unit establishes a reserve fund for stable income, based on the document determining the amount of savings for the year by the unit and the unit's request, the State Treasury shall monitor the establishment of the fund, record actual expenditures under account 134, sub-account 16, and transfer from the budget account to the unit's deposit account. The State Treasury shall not monitor the use of the fund by the unit. The head of the unit decides on the use of the fund according to the internal expenditure regulation of the unit and is responsible for their decision.”

4. This Circular takes effect 15 days after its publication in the Official Gazette. Other provisions of Circular No. 18/2006/TT-BTC dated March 13, 2006 of the Ministry of Finance guiding the expenditure control system for state agencies implementing the self-management and self-responsibility regime regarding the use of staffing levels and administrative management expenses remain in effect.

In the course of implementation, if there are difficulties, units are requested to report to the Ministry of Finance for study, amendment, and supplementation to make them appropriate./.