Joint Circular No. 90/2009/TTLT-BTC-BNV "Guidelines on the functions, tasks, powers, and organizational structure of specialized agencies in the field of finance under provincial and district People's Committees"

JOINT CIRCULAR

Guidelines on the functions, tasks, powers, and organizational structure of specialized agencies under provincial and district people's committees

in the field of finance under the People's Committee at the provincial and district levels

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Pursuant to Decree No. 13/2008/NĐ-CP dated February 4, 2008 of the Government on the organization of specialized agencies under the People's Committees of provinces and centrally governed cities;

Pursuant to Decree No. 14/2008/NĐ-CP dated February 4, 2008 of the Government on the organization of specialized agencies under the People's Committees of districts, towns, and provincial-level cities;

Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

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;

Pursuant to Decree No. 48/2008/NĐ-CP dated April 17, 2008 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

The Ministry of Finance and the Ministry of Home Affairs guide the functions, tasks, powers, and organizational structure of specialized agencies in the field of finance under the People's Committees at the provincial and district levels as follows:

PART I

DEPARTMENT OF FINANCE

Article 1. Position and Functions

1. The Department of Finance is a specialized agency under the People's Committee of provinces and centrally governed cities (hereinafter referred to as the provincial level) with the function of advising and assisting the People's Committee at the provincial level in performing state management functions in the field of finance; state budget; taxes, fees, and other revenues of the state budget; state assets; state financial funds; financial investment; corporate finance; accounting; independent auditing; prices; and other financial services activities at the local level in accordance with the law.

2. The Department of Finance has legal personality, its own seal and separate account; it is subject to the direction and management of the organizational structure, staffing, and personnel work of the People's Committee at the provincial level; at the same time, it is subject to the direction, guidance, and supervision of the Ministry of Finance in terms of professional matters.

b) Draft five-year and annual socio-economic development plans for the province; major economic and social balances for the province; draft five-year and annual plans, programs, projects, measures to organize and implement tasks related to socio-economic development, finance-budget, planning-investment, and other tasks within the scope of state management of the Department of Finance as prescribed by law;

The Department of Finance at the provincial level performs tasks and powers as prescribed by law in the field of finance and the following specific tasks and powers:

1. Submit to the People's Committee at the provincial level:

a) Drafting decisions, directives, and other documents within the authority to issue of the People's Committee at the provincial level in the field of finance;

b) Drafting long-term programs, five-year plans, and annual plans in the field of finance according to the overall planning and development plan for socio-economic development of the locality;

c) Drafting programs and measures to organize the implementation of administrative reform tasks within the scope of state management of the Department;

d) Drafting regulations on specific standards for positions of heads and deputy heads of units under the Department; Heads and Deputy Heads of the Planning and Finance Department under the People's Committee at the district level after coordinating with the relevant sectoral management Departments;

đ) Drafting schemes for the allocation of revenue sources and expenditure responsibilities of each level of the local budget; budgetary allocation standards for local government expenditures; fee collection systems and contributions from citizens as prescribed by law to submit to the Provincial People's Council for decision within its authority;

e) Adjusted budget estimates for the local government; balance-of-budget schemes and necessary measures to complete assigned revenue and expenditure tasks to submit to the Provincial People's Council for decision within its authority;

g) Schemes for reorganizing and disposing of state-owned property within the scope of local management;

2. Submit to the Chairman of the People's Committee at the provincial level:

a) Drafting Decisions, directives, and other documents within the authority to issue of the Chairman of the People's Committee at the provincial level in the field of state management of the Department;

b) Draft decisions on the establishment, merger, division, restructuring, and dissolution of units under the Department in accordance with the law.

3. Assisting the Chairman of the People's Committee at the provincial level in directing, guiding, inspecting, informing, publicizing, and educating the law in the field of finance; organizing the implementation of regulatory documents, policies, plans, programs, projects, proposals, and schemes within the scope of state management of the Department after they have been issued or approved by competent authorities;

4. In the management of the state budget, taxes, fees, and other revenues of the state budget:

a) Guiding administrative agencies and public service units under the province and lower-level financial agencies in preparing annual state budget estimates in accordance with the law;

Conducting inspections and reviews of budget estimates of agencies and units at the same level and lower-level budget estimates; establishing budget revenue estimates for the local area, budget revenue and expenditure estimates for the local government, and provincial budget allocation schemes to report to the People's Committee at the provincial level for submission to the Provincial People's Council for decision;

b) Taking the lead and coordinating with related agencies in drafting and submitting to the People's Committee at the provincial level for issuance within its authority documents regulating land use fees, land lease fees, water surface lease fees, joint venture capital contributions based on land use value, rental and sale proceeds from state-owned houses, and other revenues of the state budget in accordance with the State Budget Law in the fields of state assets, land, and mineral resources;

Guiding, inspecting, and organizing the implementation of policies on determining unit prices and rates for land use fees, land lease fees, water surface lease fees, joint venture capital contributions based on land use value, rental and sale proceeds from state-owned houses;

c) Coordinate with relevant agencies in managing tax collection, fees, charges, and other revenues on the territory;

d) Inspecting and supervising the management and use of the state budget in agencies and units using the budget; requiring the State Treasury to temporarily suspend payments when overspending, improper policy application, or non-compliance with reporting requirements is detected;

đ) Auditing final accounts of state budget revenues generated in the district, final accounts of district budget revenues and expenditures; auditing and notifying final accounts of administrative agencies, public service units, and other organizations using the provincial budget; approving final accounts of central government delegated funds implemented by the locality;

Summarizing the situation of state budget revenues and expenditures, compiling annual consolidated final accounts of the locality to report to the People's Committee at the provincial level for submission to the Provincial People's Council for approval, and reporting to the Ministry of Finance;

e) Managing development investment capital:

- Participate with the Department of Planning and Investment and relevant agencies to advise the Provincial People's Committee on strategies for attracting, mobilizing, and utilizing short-term and long-term domestic and foreign investment capital; build policies and measures to coordinate and enhance the effectiveness of the use of official development assistance (ODA) funds within the jurisdiction; assist the Provincial People's Committee in state management of finance for ODA programs and projects within the jurisdiction.

- Coordinate with the Department of Planning and Investment and relevant agencies to prepare budgets and allocation plans for annual development expenditure; take the lead in coordinating with relevant agencies to allocate other investment-type funds and submit them to the Provincial People's Committee for decision.

- Coordinate with the Department of Planning and Investment to submit to the Provincial People's Committee for decision on the allocation of investment capital, the list of investment projects using budget funds; plans to adjust the allocation of investment capital when necessary; develop adjustment and coordination plans for investment projects funded from local government budgets.

- Participate in investment policies; review, assess, and provide opinions within their authority regarding investment projects managed by the province.

- Inspect the implementation of investment capital plans, the management and use of investment capital, final accounts of investment capital under the local budget of the project sponsors and financial agencies at the district and commune levels; the situation of controlling investment capital payments by the State Treasury at the provincial and district levels.

- Organize the review of final accounts of completed investment projects and submit to the Chairman of the Provincial People's Committee for approval for projects within the approval authority of the Chairman of the Provincial People's Committee. Review and approve the final accounts of investment projects funded by public expenditure with an investment construction nature according to regulations.

- Summarize and analyze the situation of mobilization and utilization of investment capital, evaluate the efficiency of management and utilization of investment capital, final accounts of investment capital of the locality, report to the Provincial People's Committee and the Ministry of Finance as prescribed.

g) Manage central authorized financial sources and manage the local financial reserve fund in accordance with the provisions of the law;

h) Uniformly manage loans and aid allocated to the locality in accordance with the provisions of the law; manage state finances for foreign aid directly provided to the locality from the local budget revenue; assist the Provincial People's Committee in implementing the issuance of bonds and other forms of borrowing by the locality in accordance with the State Budget Law;

i) Guide and inspect the implementation of the self-management mechanism of financial affairs for public service units and the self-management and responsibility system for administrative expenses for administrative agencies in accordance with the provisions of the law;

k) Summarize the results of implementing recommendations from audits and inspections regarding financial and budgetary matters, report

l) Summarize the results of implementing audit and inspection recommendations in the field of financial and budgetary matters and report to the Provincial People's Committee.

5. On the management of state assets in the locality:

a) Develop and submit to the Provincial People's Committee guiding documents on the management and use of state assets and the decentralization of state management over state assets within the scope of management of the locality;

b) Guide and inspect the implementation of the state asset management system; propose financial measures to ensure effective management and use of state assets within the locality's authority;

c) Decide within their authority or submit to the Provincial People's Committee for decision within their authority on the purchase, leasing, recovery, reallocation, liquidation, sale, destruction of state assets, transfer of state assets to self-financing public service units and the use of state assets of self-financing public service units for production and business purposes, leasing, joint ventures, and joint operations;

d) Guide and organize the implementation of the asset disclosure regime in agencies, organizations, and units in accordance with the provisions of the law;

đ) Coordinate with the Department of Natural Resources and Environment to guide and inspect agencies, organizations, and units in the locality in the implementation of compensation, support, and resettlement policies when the State requisitions land;

e) Organize the receipt, management, and submit to the Provincial People's Committee for decision on the handling or handle within their authority of assets without identified owners; discovered buried or submerged assets; confiscated assets transferred to the state treasury; assets of projects using state funds (including ODA funds) upon completion of the projects and other assets established as state property;

g) Organize the management and exploitation of state assets not yet assigned to organizations or individuals for management and use; manage financial resources generated during the process of managing, exploiting, transferring, and disposing of state assets;

h) Advise the Provincial People's Committee to provide opinions to ministries, sectors, and the Ministry of Finance on the reorganization of houses and lands managed by central agencies within the jurisdiction;

i) Manage the database of state assets within the scope of management of the locality; assist the Provincial People's Committee in reporting on the management and use of state assets within the scope of management of the locality.

6. On the management of state financial funds (development investment funds; credit guarantee funds for small and medium-sized enterprises; housing development funds and other types of state financial funds established in accordance with the law):

a) Take the lead in developing proposals, review documents on the establishment and operation of funds, report to the Provincial People's Committee for approval or submit to the competent authority for approval; advise the Provincial People's Committee to decide on issues related to investment targets and lending; interest rates; initial capital contributions to funds in accordance with the law;

b) Monitor, inspect, and supervise the activities of funds; inspect and supervise compliance with financial management systems and the performance of other tasks assigned by the Provincial People's Committee;

c) Inspect and supervise the use of local government budget funds entrusted to entrusted organizations (development investment funds, state financial organizations, etc.) to implement disbursements, lending, and interest rate subsidies according to the objectives determined by the Provincial People's Committee.

7. On enterprise financial management:

a) Guide the implementation of financial policies and management systems for enterprises, cooperatives, and collective economies; financial policies serving ownership transfer, restructuring state-owned enterprises, converting public service units into enterprises, public service unit shareholding, management systems for the preservation and development of state capital at enterprises;

b) Inspect the compliance with laws on finance and accounting for various types of enterprises within the jurisdiction as prescribed by law;

c) Manage state-owned capital and assets in enterprises and economic organizations established by localities according to the provisions of law; exercise rights and obligations as the representative owner of state capital in enterprises according to the division of labor by the provincial People's Committee;

d) Supervise the management and use of capital, income distribution, reserve fund establishment and use, and assess the effectiveness of state-owned enterprise operations;

đ) Aggregate the situation of ownership transfer and state-owned enterprise restructuring; analyze and evaluate the financial situation of enterprises within the jurisdiction, the management, preservation, and development of state capital in enterprises established or invested in by localities, report to the provincial People's Committee and the Minister of Finance;

e) Aggregate and evaluate the implementation of financial mechanisms serving cooperative and collective economy development policies within the jurisdiction as prescribed by law;

8. Regarding price management and valuation:

a) Lead the formulation of pricing plans for goods and services and control factors forming prices for goods and services within the authority;

b) Appraise asset, goods, and public service product pricing plans ordered by the provincial People's Committee for decision-making, which are developed by departments, units, or enterprises and have monopoly status;

c) Coordinate with relevant agencies to organize price negotiations, monitor monopoly prices, prevent dumping, list prices, and sell according to listed prices;

d) Appraise draft decisions on land price lists and pricing plans for local areas to be submitted by the Department of Natural Resources and Environment for decision-making by the provincial People's Committee;

đ) Announce a list of goods and services subject to price stabilization, registration, declaration, and application of price stabilization measures in accordance with the law;

e) Aggregate, analyze, and forecast price fluctuations within the jurisdiction; report on the implementation of national management work on prices in the locality as stipulated by the Ministry of Finance and the provincial People's Committee;

g) Lead coordination with relevant agencies to inspect the implementation of laws on pricing and valuation by organizations and individuals operating within the jurisdiction;

9. Guide, manage, and inspect the implementation of legal regulations for financial service providers in the fields of finance, accounting, independent auditing, financial investment, lottery businesses, betting, and games of chance within the jurisdiction as prescribed by law;

10. Conduct inspections, handle complaints and grievances; process violations within the authority or recommend higher authorities to handle violations in sectors under the department's management; prevent corruption, waste, and promote thrift in the use of assigned assets and funds as prescribed by law;

11. Define functions, tasks, powers of the Office, Inspection Department, specialized departments, bureaus, and affiliated public service units; manage staffing, implement salary systems, and other incentive policies, training, rewards, and disciplinary actions for officials, civil servants, and employees under the department's management according to the provincial People's Committee's classification and legal provisions;

12. Implement international cooperation in the field of finance as prescribed by law and according to the division of labor or delegation by the provincial People's Committee;

13. Organize research and application of scientific and technological advancements; build information and storage systems to serve financial management and professional tasks assigned;

14. Perform other tasks assigned by the provincial People's Committee and as prescribed by law;

đ) Based on the regulations on the delegation of organizational and cadre management, the Director of the Department decides or submits to the competent authority for decisions regarding the appointment and dismissal of heads and deputy heads of units under the Department according to the position standards set by the provincial people's committee;

1. Leadership of the Department:

a) The Department of Finance has a Director and not more than three Deputy Directors; for Hanoi and Ho Chi Minh City, there shall be no more than four Deputy Directors;

b) The Director of the Department of Finance is the head of the department, responsible before the People's Committee, the Chairman of the provincial People's Committee, and the law for all activities of the department;

c) Deputy Directors assist the Director of the Department of Finance, responsible before the Director and the law for the assigned work area; when the Director is absent, a Deputy Director appointed by the Director will oversee the department's activities;

d) The appointment and reappointment of the Director and Deputy Directors of the Department of Finance are decided by the Chairman of the provincial People's Committee based on professional standards issued by the Ministry of Finance and national regulations on cadre management;

The transfer, rotation, commendation, punishment, dismissal, resignation, retirement, and implementation of other systems and policies for the Director and Deputy Directors of the Department of Finance are carried out according to the law;

2. Organizational Structure:

a) Specialized and professional departments;

b) Office;

c) Inspectorate;

d) Bureaus;

đ) Public service units;

Based on the nature, characteristics, and requirements of national management in the jurisdiction, the Director of the Department of Finance leads and coordinates with the Director of the Department of Home Affairs to submit to the Chairman of the provincial People's Committee for decision on the number and specific names of specialized and professional departments under the Department of Finance, but the maximum number of such departments shall not exceed six; for Hanoi and Ho Chi Minh City, it shall not exceed eight;

It is not necessary for all Departments of Finance to have the organizations specified in point d, đ Clause 2 of this Article. The establishment of bureaus and public service units under the Department of Finance is decided by the provincial People's Committee according to the law.

3. Staffing:

a) The administrative establishment of the Department of Finance is determined by the Provincial People's Committee within the total administrative establishment allocated to the province by the central government;

b) The establishment of public service units under the Department of Finance is determined by the Provincial People's Committee according to the staffing norms and legal regulations.

Chapter II

FINANCE AND PLANNING DEPARTMENT

1. The position and functions of the Social and Cultural Department shall be carried out in accordance with Article 11 of Decree No. 150/2025/NĐ-CP.

1. The Financial Planning Office is a specialized agency under the People's Committee of the district, town, city under provincial jurisdiction (hereinafter referred to collectively as the district level), having the function of advising and assisting the People's Committee at the district level in performing state management functions in the field of finance and assets as prescribed by law.

The performance of advisory and assistance functions for the People's Committee at the district level in carrying out state management functions regarding planning and investment; business registration; economic cooperation, collective economy, and private economy consolidation and unified management by the Financial Planning Office shall be guided by the Ministry of Planning and Investment and the Ministry of Home Affairs.

2. The Financial Planning Office is subject to the direction and management of organization, establishment, and personnel work by the People's Committee at the district level, while also being subject to professional guidance and supervision by the Department of Finance in matters related to finance.

Article 5. Tasks and Powers

The Financial and Planning Department performs tasks and powers as prescribed by law in the field of finance and the following specific tasks and powers:

1. Proposing the People's Committee at the district level to issue decisions, directives; long-term plans, five-year plans, and annual plans in the field of finance; programs and measures to implement administrative reform tasks in the field of finance under the responsibility of the Office.

2. Implementing legal regulatory documents, mechanisms, policies, plans, and programs approved by competent authorities; disseminating information, promoting, and educating the law on finance in the locality.

3. Guiding agencies and budgetary units under the district, People's Committees of communes, towns, wards (collectively referred to as commune level) in preparing annual budget estimates; preparing and submitting to the People's Committee at the district level the district budget estimate according to the guidelines of the Department of Finance.

4. Preparing the budget revenue estimate for state budget revenues under its management authority, the district-level budget expenditure estimate, and consolidating the commune-level budget estimate, proposing allocation plans for the district budget to the People's Committee at the district level; preparing adjusted budget estimates when necessary and submitting them to the People's Committee at the district level; organizing the implementation of approved budget estimates.

5. Guiding and inspecting financial, budgetary, price management, and accounting system implementation by commune-level authorities, cooperative finance, collective economic finance, and administrative and public service units under the county-level management.

6. Coordinate with relevant agencies in managing national revenue collection activities within the jurisdiction as prescribed by law.

7. Auditing final accounts of investment projects managed by the county; auditing final accounts of commune-level budget revenues and expenditures; preparing final accounts of county-level budget revenues and expenditures; compiling and reporting final accounts of state budget revenues in the county and final accounts of county-level budget revenues and expenditures (including final accounts of county-level budget revenues and expenditures and final accounts of commune-level budget revenues and expenditures) to the County People's Committee for approval by competent state authorities.

Organizing audits and presenting to the Chairman of the People's Committee at the district level for approval of final accounts of projects within the approval authority of the Chairman of the People's Committee at the district level. Auditing and approving final accounts of investment projects funded from the county budget with the nature of basic construction investment.

8. Managing state assets at administrative agencies and public service units under county-level management according to the Government's regulations and the Ministry of Finance's guidelines. Reviewing and presenting to the People's Committee at the district level for decision-making within their authority on the purchase, lease, recovery, transfer, liquidation, sale, and destruction of state assets.

9. Managing authorized funds from higher levels; managing financial services according to legal regulations.

10. Managing prices according to the regulations of the People's Committee at the district level; inspecting compliance with price listings and sales according to listed prices by organizations and individuals operating in the area.

11. Organizing research and application of scientific and technological progress; building information and archival systems to serve financial management and assigned professional tasks.

12. Implementing regular and ad hoc reporting systems on finance, budgets, and market prices to the People's Committee at the district level and the Department of Finance.

13. Taking the lead in coordinating with relevant agencies and organizations to inspect the enforcement of financial laws; assisting the People's Committee at the district level in resolving financial disputes, complaints, and accusations according to legal regulations.

14. Managing cadres, civil servants, and assigned finances and assets according to legal regulations and the division of labor by the People's Committee at the district level.

15. Performing other state management tasks in the field of finance according to the division of labor, decentralization, or delegation by the People's Committee at the district level and according to legal regulations.

Article 6. Organization and Staffing

1. The Financial Planning Office has a Director and not more than three Deputy Directors.

a) The Director is the head of the Office, responsible before the People's Committee, the Chairman of the People's Committee at the district level, and the law for all activities of the Office.

b) The Deputy Directors assist the Director, responsible before the Director and the law for the tasks assigned by the Director; when the Director is absent, one Deputy Director appointed by the Director will manage the Office's activities.

c) Among the Office's leaders (Director and Deputy Directors), there must be at least one person assigned to specialize in managing and directing the implementation of state management tasks in the field of finance.

d) The appointment and removal of the Director and Deputy Directors are decided by the Chairman of the People's Committee at the district level according to the professional standards issued by the People's Committee at the provincial level;

The transfer, rotation, commendation, disciplinary action, removal, resignation, retirement, and implementation of other systems and policies for the Director and Deputy Directors are carried out according to legal regulations.

2. The administrative establishment of the Financial Planning Office is determined by the Chairman of the People's Committee at the district level within the total administrative establishment of the district allocated by the Provincial People's Committee.

Chapter III

b) Report to the Ministry of Finance and the Ministry of Home Affairs on the organization and operation of the Provincial Finance Department and the District Finance Planning Department in their respective regions.

Article 7. Tasks and Powers

The specific tasks and powers regarding financial and budget management of the People's Commune, Ward, and Town Committees shall be prescribed by the Chairman of the Provincial People's Committee upon the proposal of the Director of the Department of Finance and the Director of the Department of Home Affairs.

Chapter IV

IMPLEMENTING PROVISIONS

Article 8. Effective Date

This Circular takes effect 45 days from the date of signature and replaces Circular No. 115/2003/TTLT-BTC-BNV dated November 28, 2003, issued jointly by the Ministry of Finance and the Ministry of Home Affairs guiding the functions, tasks, and organizational structure of specialized agencies in the field of finance under people's committees at all levels.

Article 9. Responsibility for implementation

1. The Provincial People's Committee shall specify the tasks, powers, and organizational structure of the Department of Finance; guide the People's Committee of the district to specify the tasks, powers, and organizational structure of the District Financial Planning Office.

2. The Chairman of the Provincial People's Committee is responsible for organizing and implementing this Joint Circular.

3. In the course of implementation, if any issues arise or difficulties occur, the people's committees at all levels, financial authorities at all levels, and related units shall promptly report to the Ministry of Finance and the Ministry of Home Affairs for consideration and resolution within their respective jurisdictions./.