Decree No. 98/2025/NĐ-CP stipulates the preparation of budgets, management, use, and settlement of regular state budget expenditures for purchasing, repairing, renovating, upgrading assets and equipment; renting goods and services; repairing, renovating, upgrading, expanding, and constructing new project components in investment projects that have been constructed and other necessary tasks.

DECREE

REGULATIONS ON THE PREPARATION OF ESTIMATES, MANAGEMENT, USE AND SETTLEMENT OF REGULAR EXPENSES FROM THE STATE BUDGET FOR PROCUREMENT, REPAIR, RENOVATION, UPGRADE OF ASSETS AND EQUIPMENT; EXPENSES FOR LEASING GOODS AND SERVICES; REPAIR, RENOVATION, UPGRADE, EXPANSION AND NEW CONSTRUCTION OF PROJECT COMPONENTS IN COMPLETED PROJECTS AND OTHER NECESSARY TASKS

Pursuant to the Government Organization Law on February 18, 2025;

Pursuant to the State Budget Law dated February 25, 2015; the Law Amending and Supplementing Certain Provisions of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Asset Management and Utilization Law, Tax Administration Law, Personal Income Tax Law, National Reserve Law, Administrative Violation Handling Law dated November 29, 2024;

"a) Ministries and central agencies shall take the lead and coordinate with the Ministry of Finance and related agencies in submitting to the Prime Minister for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget according to groups of services within their respective sectors and fields under their management. Ministries and central agencies shall issue detailed lists of services as a basis for tendering, ordering, and assigning tasks (if necessary)."

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to the Law on Construction dated June 18, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Construction dated June 17, 2020;

Pursuant to the Bidding Law dated June 23, 2023; the Law Amending and Supplementing Certain Provisions of the Planning Law, Investment Law, Public-Private Partnership Investment Law, and Bidding Law dated November 29, 2024;

At the proposal of the Minister of Finance;

The Government promulgates this Decree regulating the preparation of estimates, management, utilization and settlement of regular expenses from the state budget for procurement, repair, renovation, upgrade of assets and equipment; expenses for leasing goods and services; repair, renovation, upgrade, expansion and new construction of project components in completed projects and other necessary tasks.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Article 1. This Decree regulates the preparation of estimates, allocation of estimates, management, utilization and settlement of regular expenses from the state budget as stipulated in Clause 6, Article 4 of the State Budget Law to implement tasks assigned by competent authorities, including:

a) Procurement, repair, renovation, and upgrade of assets and equipment in accordance with laws on asset management and utilization and relevant sectoral laws.

b) Repair, renovation, upgrade, expansion, and new construction of project components in completed projects in accordance with laws on construction, asset management and utilization, and relevant sectoral laws.

c) Leasing of goods and services.

d) Other necessary tasks.

Article 2. This Decree does not regulate the following contents:

a) Tasks of renovation, upgrade, expansion, and new construction of project components in completed projects; procurement, repair, renovation, and upgrade of assets and equipment; leasing of goods and services and other necessary tasks in the field of national defense and security carried out in accordance with Decree No. 165/2016/NĐ-CP dated December 24, 2016 of the Government on the management and utilization of the state budget for certain activities in the field of national defense and security (Decree No. 165/2016/NĐ-CP) and Decree No. 01/2020/NĐ-CP dated May 14, 2020 of the Government amending and supplementing certain provisions of Decree No. 165/2016/NĐ-CP.

b) Tasks of renovation, upgrade, expansion, and new construction of project components in completed projects; procurement, repair, renovation, and upgrade of assets and equipment; leasing of goods and services and other necessary tasks carried out urgently to prevent, combat, mitigate the consequences of natural disasters, catastrophes, epidemics, famine, and serve important national defense and security tasks in cases of natural disasters, epidemics, fires, or other force majeure events causing damage to infrastructure, implemented in accordance with laws on the state budget, Decree No. 66/2021/NĐ-CP dated July 6, 2021 of the Government detailing the implementation of certain provisions of the Law on Natural Disaster Prevention and Control and the Law Amending and Supplementing Certain Provisions of the Law on Natural Disaster Prevention and Control and the Law on River Dykes.

c) Tasks of renovation, upgrade, expansion, and new construction of project components in completed projects; procurement, repair, renovation, and upgrade of assets and equipment; leasing of goods and services and other necessary tasks for overseas representative offices of the Socialist Republic of Vietnam carried out in accordance with Decree No. 117/2017/NĐ-CP dated October 19, 2017 of the Government on the management and utilization of the state budget for certain foreign affairs activities.

d) Tasks of renovation, upgrade, expansion, and new construction of project components in completed projects; procurement, repair, renovation, and upgrade of assets and equipment; leasing of goods and services and other necessary tasks using public investment capital in accordance with laws on public investment.

đ) Tasks of maintenance and repair of state assets to ensure that state assets are maintained according to their original functions and technical standards without changing their functions or scale as stipulated by laws on asset management and utilization, laws on the state budget, and other related laws.

e) Tasks of procurement of motor vehicles and leasing of motor vehicle services carried out in accordance with laws on asset management and utilization, laws on the state budget, and other related laws.

Article 3. For tasks of procurement, repair, renovation, and upgrade of assets and equipment; tasks of repair, renovation, upgrade, expansion, and new construction of project components in completed projects; tasks of leasing goods and services and other necessary tasks utilizing regular expense funds in the fields of information technology, science and technology, environmental protection, and other fields (if applicable, outside the scope specified in Clause 2, Article 1 of this Decree): Agencies and units shall apply the regulations of this Decree on procedures and formalities for preparing estimates, allocating estimates, and settling regular expense funds and implement in accordance with laws on information technology, science and technology, environmental protection, and other related laws to organize implementation in compliance with regulations.

Article 2. Applicability

1. State agencies, political organizations, and political-social organizations.

2. Publicly funded non-profit organizations.

3. Other organizations and individuals related to the use of regular expense funds from the state budget for procurement, repair, renovation, and upgrade of assets and equipment; leasing of goods and services; repair, renovation, upgrade, expansion, and new construction of project components in completed projects and other necessary tasks.

4. The objects specified in Clauses 1, 2, and 3 of this Article shall hereinafter be collectively referred to as agencies or units.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. The task of purchasing, repairing, renovating, and upgrading assets and equipment is a task without construction components, including purchasing to supplement, replace, repair, renovate, upgrade machinery and working equipment to serve regular activities, management work, or the provision of public services of agencies and units in accordance with laws on the management and use of state assets and relevant sectoral laws.

2. The task of repairing, renovating, upgrading, expanding, and constructing new sections of projects that have been invested in is a task with construction components, including repairing to renovate, upgrade, expand, and construct new sections of construction works, offices, and existing facilities of agencies and units to ensure service for regular activities, management work, or the provision of public services of agencies and units in accordance with laws on construction, laws on the management and use of state assets, and relevant sectoral laws, including the purchase of assets and equipment attached to construction works.

3. The task of leasing goods and services is the act of agencies and units implementing the lease of organizations or individuals to provide goods and services to agencies and units for a certain period or occasional use to ensure service for regular activities, management work, or the provision of public services of agencies and units in accordance with laws on the management and use of state assets, laws on bidding, and relevant sectoral laws.

4. Other necessary tasks are tasks arising and needing to be implemented immediately within the fiscal year according to the decision approving of the Prime Minister (for tasks using central budget funds); or according to the decision approving of the Chairman of the People's Committee at the provincial level or centrally governed city (for tasks using local budget funds).

5. Higher-level managing agencies include ministries, central agencies, People's Committees at all levels, competent authorities, or first-level budget units assigned budgets by the Prime Minister or People's Committees.

Article 4. Principles for Arranging Budget Estimates, Managing, Using, and Finalizing Expenditure Budgets for Regular Spending of State Budgets

1. The arrangement of expenditure budgets for regular spending of state budgets to implement the tasks stipulated in this Decree shall be carried out according to the principle of not overlapping with similar tasks already allocated in the medium- and short-term investment plans under the laws on public investment, which must be implemented immediately within the fiscal year to ensure the regular operation of agencies and units and must be approved by the competent authority in accordance with the law.

Agencies and units are responsible for approving tasks and budget estimates in compliance with regulations and bear full responsibility for the proposal files.

Financial agencies are responsible for consolidating proposals from agencies and units to report to the competent authority for consideration and decision-making on the allocation of budget estimates for implementation in line with the annual state budget balance capacity.

2. The preparation of budget estimates, allocation of budget estimates, management, use, and finalization of expenditure budgets for implementing the tasks stipulated in this Decree shall be carried out in accordance with laws on state budgets, laws on the management and use of state assets, laws on accounting, laws on bidding, laws on construction, and related laws, including:

a) For the task of purchasing, repairing, renovating, and upgrading assets and equipment; leasing goods and services, it is necessary to base on the standards and quotas for the use of machinery and equipment serving agency operations as prescribed by laws on the management and use of state assets and relevant sectoral laws, tasks approved by the competent authority to prepare budget estimates for submission to the competent authority for review and decision; the allocation of regular expenditure budget estimates for implementing the task shall not exceed the total regular expenditure budget estimate allocated to the agency or unit in the fiscal year.

b) For the task of repairing, renovating, upgrading, expanding, and constructing new sections of projects that have been invested in, it is necessary to base on the standards and quotas for the use of office space and public service facilities as prescribed by laws on the management and use of state assets, technical standards and norms applicable to construction works as prescribed by relevant sectoral laws to prepare budget estimates for submission to the competent authority for review and decision, with a maximum of 20 billion VND per task; the allocation of regular expenditure budget estimates for implementing the task shall not exceed the total regular expenditure budget estimate allocated to the agency or unit in the fiscal year.

Agencies and units are responsible for managing, using, and disbursing funds for implementing tasks within the scope regulated by this Decree in the fiscal year to ensure efficiency and thrift; the transfer of funds for implementing the task (if any) shall be carried out in accordance with Clause 3 of Article 64 of the State Budget Law and guiding documents.

3. The allocation of regular expenditure budgets of the state budget to implement tasks within the scope regulated by this Decree shall be borne by the budget level according to the current budget law classification.

Chapter II

PROVISIONS ON THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE, AND FINALIZATION OF EXPENDITURE BUDGETS FOR IMPLEMENTING PURCHASES, REPAIRS, RENOVATIONS, AND UPGRADES OF ASSETS AND EQUIPMENT

Article 5. Establishing budget estimates for purchasing, repairing, renovating, and upgrading assets and equipment

1. Proposing tasks and budget estimates for purchasing, repairing, renovating, and upgrading assets and equipment

a) For assets and equipment applying information technology and digital transformation

Based on standards and usage norms for machinery and equipment as prescribed by laws on state asset management and use, laws on information technology, and related laws, agencies and units directly using and managing assets shall determine the need to purchase assets and equipment applying information technology and digital transformation that require supplementation, replacement, or repair, renovation, and upgrade, and prepare the budget estimate for implementation from the regular budget expenditure in the annual plan, and submit to the competent authority specified in Clause 2 and Clause 3 of this Article for consideration and approval of the task and budget estimate.

b) For assets and equipment not covered by point a of Clause 1 of this Article

Based on standards and usage norms for machinery and equipment as prescribed by laws on state asset management and use and relevant sectoral laws, agencies and units directly using and managing assets shall provide detailed explanations about the assets and equipment lacking compared to the standards and norms; the necessity and reasons for implementation; determine the need to purchase assets and equipment for supplementation, replacement, or repair, renovation, and upgrade, and prepare the budget estimate for implementation from the regular budget expenditure in the annual plan; and submit to the competent authority specified in Clause 2 and Clause 3 of this Article for consideration and approval of the task and budget estimate.

c) Agencies and units directly using and managing assets shall be responsible for determining the necessity and preparing the budget estimate for implementing the task in compliance with regulations, economically, and effectively without causing waste.

2. Authority to approve tasks and budget estimates for purchasing, repairing, renovating, and upgrading assets and equipment serving the operations of agencies and units under the management of ministries, central agencies

a) For tasks of purchasing, repairing, renovating, and upgrading assets and equipment with a total budget estimate for implementation under VND 45 billion per task: The Minister, Head of a ministry equivalent to a minister, agency under the Government, or other central agency (hereinafter referred to as the Minister, Head of a central agency) shall decide or prescribe the authority to approve the task and budget estimate.

b) For tasks of purchasing, repairing, renovating, and upgrading assets and equipment with a total budget estimate for implementation from VND 45 billion to less than VND 240 billion per task: The Minister, Head of a central agency shall decide to approve the task and budget estimate.

c) For tasks of purchasing, repairing, renovating, and upgrading assets and equipment with a total budget estimate for implementation from VND 240 billion per task or more

In cases where it is impossible to arrange, allocate, or adjust within the medium-term public investment plan already assigned, ministries and central agencies shall bear full responsibility for determining the necessity, objectives, and budget estimate for tasks of purchasing, repairing, renovating, and upgrading assets and equipment using regular budget funds, ensuring compliance with legal provisions and the principles stipulated in Clause 1 of Article 4 of this Decree, and send them to the Ministry of Finance for consolidation.

For tasks of purchasing assets, repairing, renovating, and upgrading equipment using regular budget funds in the fields of science, technology, innovation, information technology, and digital transformation; environmental protection: Ministries and central agencies shall propose tasks and budget estimates and send them to the Ministry of Science and Technology (for the fields of science, technology, innovation, information technology, and digital transformation) and the Ministry of Agriculture and Environment (for the field of environmental protection) for review and consolidation, and then send them to the Ministry of Finance according to the laws on science and technology, information technology, and digital transformation, and laws on environmental protection.

Based on the ability to balance the state budget, the Ministry of Finance shall take the lead in consolidating the proposals of ministries and central agencies to report and propose to the Prime Minister for consideration and decision on approving the policy to implement the task (Model Decision on Approving the Policy at Model No. 01 attached to this Decree).

On the basis of the Prime Minister's decision to approve the policy to implement the task, the Minister, Head of a central agency shall decide to approve the task and budget estimate for annual implementation.

3. For tasks of purchasing, repairing, renovating, and upgrading assets and equipment serving the operations of agencies and units under local management: The Provincial People's Council shall decide or prescribe the authority to approve the task and budget estimate for purchasing, repairing, renovating, and upgrading assets and equipment to ensure suitability with the actual situation in the locality.

4. The competent authority to approve tasks and budget estimates as prescribed in Clause 2 and Clause 3 of this Article shall be responsible for the necessity, compliance with principles, criteria, and adherence to established systems, standards, and norms prescribed by authorized state agencies; be responsible for the review files to issue decisions to approve the task and budget estimate for implementation in accordance with the state budget balancing capacity, economically, and effectively without causing waste (Model Decision on Approving the Task Implementation at Model No. 02 attached to this Decree).

5. Consolidating the budget estimates for implementing tasks of purchasing, repairing, renovating, and upgrading assets and equipment:

a) Annually, at the time of preparing the state budget estimate, based on the guidance on preparing the state budget estimate issued by the competent authority, and based on the decision approving the mission tasks and budget estimates issued by the competent authority as stipulated in Clauses 1, 2, and 3 of this Article, the agency or unit proposes the budget estimate for implementing the mission tasks of the planning year, aggregates it into its own budget estimate, and submits it to the superior management agency for review and consolidation into the first-level budget estimate unit's budget estimate to be submitted to the financial agency at the same level for submission to the competent authority in accordance with the laws on the state budget.

b) The accompanying documents with the budget estimate for implementing procurement, repair, renovation, and upgrade tasks for assets and equipment include: The decision approving the mission tasks and budget estimates for implementing the tasks issued by the competent authority as stipulated in Clauses 2 and 3 of this Article.

Article 6. Allocation of Budget Estimates, Management, and Use of Procurement, Repair, Renovation, and Upgrade Funds for Assets and Equipment

1. Allocation of Budget Estimates

After being assigned the state budget estimate by the Prime Minister or the People's Committee, the first-level budget estimate units at the central and local levels shall allocate and assign the state budget estimate to subordinate budget-using units and lower-level budget units according to the provisions of Articles 49 and 50 of the State Budget Law. In this regard, for the allocation and assignment of regular expenditure budgets to implement procurement, repair, renovation, and upgrade tasks for assets and equipment, it must ensure the principle within the scope of the state budget estimate granted by the competent authority and not affect other specialized tasks of the agency or unit; the first-level budget estimate unit shall carry out as follows:

a) In cases where the budget estimate for expenses for implementing procurement, repair, renovation, and upgrade tasks for assets and equipment allocated to subordinate budget-using units is equal to the approved budget estimate for implementation from the state budget as decided by the competent authority as stipulated in Clauses 2 and 3 of Article 5 of this Decree, the first-level budget estimate agency or unit shall allocate the regular expenditure budget estimate to the budget-using unit in accordance with the laws on the state budget to implement the tasks.

b) In cases where the first-level budget estimate unit allocates the regular expenditure budget estimate for implementing procurement, repair, renovation, and upgrade tasks for assets and equipment to other budget-using units different from the approved budget estimate for implementation from the state budget as decided by the competent authority as stipulated in Clauses 2 and 3 of Article 5 of this Decree, the agencies and units shall review the content of the tasks and funds implemented from the state budget to request the competent authority to issue a decision approving the adjustment of the tasks and budget estimates to ensure that the funds for implementing the tasks are within the allocated budget estimate.

c) The accompanying documents when allocating budget estimates for procurement, repair, renovation, and upgrade tasks for assets and equipment include: A report explaining the list of assets planned to be procured for supplementation, replacement, or repair and upgrade; a statistical table of decisions approving or adjusting the approval of tasks and budget estimates for implementation; the decision approving the tasks or adjusting the tasks and budget estimates of the competent authority as stipulated in Clauses 2 and 3 of Article 5 and Point b Clause 1 of this Article.

d) The documents sent to the financial agency for checking the allocation of budget estimates for procurement, repair, renovation, and upgrade tasks for assets and equipment include: The decision assigning the budget estimate to the budget-using unit in accordance with the laws on the state budget; a statistical table of decisions approving the tasks and budget estimates of the competent authority as stipulated in Clauses 2 and 3 of Article 5 and Point b Clause 1 of this Article.

đ) For cases where there is a need for procurement, repair, renovation, and upgrade tasks for assets and equipment (due to force majeure) that have not been compiled and submitted to the competent authority at the time of preparing the budget estimate for the planning year, the first-level budget estimate agencies and units shall proactively arrange within the allocated budget estimate to allocate to the budget-using unit to implement the tasks and ensure the documents on the allocation of budget estimates in accordance with Point c Clause 1 of this Article.

In cases where it is impossible to arrange, allocate, or adjust within the already allocated budget estimate; the first-level budget estimate agencies and units shall be responsible for reviewing the documents approving the tasks and budget estimates in accordance with Point c Clause 1 of this Article, compiling the budget estimate, and submitting it to the financial agency at the same level for consolidation and reporting to the competent authority for consideration and supplementary funding in accordance with the laws on the state budget and related laws.

2. Management and Use of Funds, Organization of Procurement, Repair, Renovation, and Upgrade of Assets and Equipment

a) Based on the decision allocating the budget estimate of the first-level budget estimate unit and the decision assigning the procurement, repair, renovation, and upgrade tasks for assets and equipment issued by the competent authority as stipulated in this Decree, the budget-using agencies and units shall implement procurement of assets and equipment in the fiscal year in accordance with the laws on asset management and use, bidding laws, and relevant sectoral laws.

b) The budget-using agencies and units assigned the budget estimate for implementing procurement, repair, renovation, and upgrade tasks for assets and equipment shall be responsible for managing and using the funds in accordance with the laws on the state budget, bidding laws, and other related laws.

Article 7. Settlement of expenses

1. Agencies and units shall be responsible for settling the expenses incurred in performing tasks of purchasing, repairing, renovating, upgrading, and expanding assets and equipment as prescribed in this Decree and shall aggregate such settlements in their annual budget settlement reports in accordance with the laws on regular expenditure budget settlement and accounting, relevant guiding documents, and other related laws.

2. For tasks of purchasing, repairing, renovating, upgrading, and expanding assets and equipment that require project establishment in accordance with the relevant sectoral and field laws, in addition to aggregating annual settlement reports as prescribed in Clause 1 of this Article, agencies and units shall also be responsible for settling the regular expenditure expenses to complete projects in accordance with current laws.

Chapter III

PROVISIONS ON THE ESTABLISHMENT OF BUDGET ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF EXPENSES FOR PERFORMING TASKS OF REPAIRING, RENOVATING, UPGRADE, EXPANDING, AND CONSTRUCTING NEW COMPONENTS OF ENGINEERING PROJECTS IN INVESTMENT PROJECTS THAT HAVE BEEN COMPLETED

Article 8. Establishment of budget estimates for tasks of repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed

1. Proposing tasks and budget estimates for implementing tasks of repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed

Based on the provisions on standards and quotas for using office premises and public service facilities stipulated in Government Decree No. 152/2017/NĐ-CP dated December 27, 2017, which prescribes technical standards applicable to construction works according to the laws of sectors and fields and other relevant provisions; based on the requirements for repairs to renovate, upgrade, expand, and construct new components of engineering projects in investment projects that have been completed, the agency or unit entrusted with managing and using the construction works shall provide detailed explanations about the necessity, establish repair, renovation, upgrade, expansion, and construction tasks, and submit them to the competent authority prescribed in Clause 2 of this Article for consideration and approval of the tasks and budget estimates for implementation.

The content of the task to be explained includes the name of the work; location of implementation; objectives of repairing, renovating, upgrading, expanding, and constructing the work; necessity and reasons for implementation; standards and quotas; estimated workload; budget estimate for implementation from various sources of funds.

2. Authority to approve tasks and budget estimates for implementing tasks of repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed

a) The Minister or Head of a central agency decides or specifies the authority to decide on approving tasks and budget estimates for repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed for agencies and units under the management of the ministry or central agency.

b) The People's Council at the provincial level decides or specifies the authority to decide on approving tasks and budget estimates for repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed for agencies and units under local management.

c) The competent authority specified in points a and b of Clause 2 of this Article shall be responsible for the necessity, compliance with principles, criteria, adherence to regulations, standards, and quotas prescribed by authorized state agencies; shall be responsible for the review files to issue according to the approval authority for tasks and budget estimates for implementation ensuring alignment with the national budget balance capacity, economy, and efficiency (Approval Task Form at Form No. 03 Appendix attached to this Decree).

3. Establishing and aggregating budget estimates for implementing tasks of repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed

a) Annually, at the time of building the state budget estimate, based on the guidance on building the state budget estimate issued by the competent authority, based on the decision approving tasks and budget estimates for repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed by the competent authority prescribed in Clause 2 of this Article, agencies and units shall propose budget estimates for implementing tasks for the planned year, aggregate them into their own agency or unit budget estimates, and send them to the superior management agency for examination and inclusion in the first-level budget estimate unit's budget estimate sent to the financial agency at the same level for submission to the competent authority in accordance with the laws on the state budget.

b) Documents and materials accompanying the budget estimate for implementing tasks of repairing, renovating, upgrading, expanding, and constructing new components of engineering projects in investment projects that have been completed include: Decision approving tasks and budget estimates of the competent authority prescribed in Clause 2 of this Article.

Article 9. Allocation, management, and utilization of funds for implementing repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in

1. Allocation of Budget Estimates

After being allocated the state budget estimate by the Prime Minister or the People's Committee, the first-level budget units at central and local levels shall allocate and assign the state budget estimate to subordinate budget-using units and lower-level budget units according to Articles 49 and 50 of the State Budget Law. In this regard, the allocation and assignment of regular expenditure estimates for implementing repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in must ensure the principle within the scope of the state budget estimate granted by the competent authority and not affect other specialized tasks of the agency or unit; the first-level budget unit shall implement as follows:

a) In the case where the budget estimate for the task of repairing, renovating, upgrading, expanding, and constructing new components of projects that have been invested in, allocated to subordinate budget-using units, is equal to the approved state budget funding estimate according to the decision of the competent authority stipulated in Clause 2, Article 8 of this Decree, the first-level budget agency or unit shall allocate the regular expenditure estimate to the budget-using unit in accordance with the laws on the state budget to implement the task.

b) In the case where the first-level budget unit allocates the regular expenditure estimate to subordinate budget-using units to implement the task of repairing, renovating, upgrading, expanding, and constructing new components of projects that have been invested in differently from the approved state budget funding estimate according to the decision of the competent authority stipulated in Clause 2, Article 8 of this Decree, relevant agencies and units shall review the content of the task and funding implemented from the state budget to issue a Decision approving the adjustment of the task and funding estimate to ensure the funding for the task within the allocated budget estimate.

c) The accompanying documents when allocating the budget estimate for repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in include: Detailed report on the name of the project; volume of work to be carried out; statistical table of decisions approving or adjusting the approval of the task and funding estimate according to various sources of capital; decisions approving the task and funding estimate according to Clause 2, Article 8 and Point b, Clause 1 of this Article.

d) The documents sent to the financial agency for checking the allocation of the budget estimate for repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in include: Decision allocating the budget estimate to the budget-using unit according to the laws on the state budget; statistical table of decisions approving the task and funding estimate of the competent authority according to Clause 2, Article 8 and Point b, Clause 1 of this Article.

đ) For cases where there is a need for repair, renovation, upgrading, expansion, and new construction of project components that have been invested in (due to objective reasons or force majeure) which were not compiled and submitted to the competent authority at the time of preparing the annual plan budget estimate, the first-level budget agencies and units shall proactively arrange within the allocated budget estimate to allocate the budget estimate to the budget-using unit to implement the task and ensure the documents on the allocation of the budget estimate according to Point c, Clause 1 of this Article.

In cases where it is impossible to arrange, allocate, or adjust within the already allocated budget estimate; the first-level budget estimate agencies and units shall be responsible for reviewing the documents approving the tasks and budget estimates in accordance with Point c Clause 1 of this Article, compiling the budget estimate, and submitting it to the financial agency at the same level for consolidation and reporting to the competent authority for consideration and supplementary funding in accordance with the laws on the state budget and related laws.

2. Management and utilization of funds

Based on the decision approving the task and the decision allocating the budget estimate by the first-level budget unit, the budget-using agencies and units shall implement as follows:

For tasks of repairing, renovating, upgrading, expanding, and constructing new components of projects that have been invested in with a funding estimate under VND 500 million: The head of the agency or unit managing the construction project shall organize implementation according to regulations.

For tasks of repairing, renovating, upgrading, expanding, and constructing new components of projects that have been invested in with a funding estimate from VND 500 million up to VND 20 billion: The head of the agency or unit managing the construction project shall prepare and submit to the competent authority for approval the Economic and Technical Report on Investment Construction according to the procedures and formalities prescribed by the laws on investment in construction projects as the basis for organizing implementation.

b) Agencies and units using the budget allocated for implementing repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in shall be responsible for managing and utilizing the funds in accordance with the laws on the state budget, laws on construction, laws on bidding, and other related laws.

The State Treasury Agency shall control the disbursement of funds for implementing repair, renovation, upgrading, expansion, and new construction tasks of project components that have been invested in as follows:

For tasks with a funding estimate under VND 500 million: Implement control and payment according to the provisions for construction works with actual costs under VND 500 million as stipulated in Clause 6, Article 7 of Government Decree No. 11/2020/NĐ-CP dated January 20, 2020, on administrative procedures under the domain of the State Treasury and guiding documents.

For tasks with a funding estimate from VND 500 million up to VND 20 billion: Implement control and payment according to the provisions of Government Decree No. 99/2021/NĐ-CP dated November 11, 2021, on management, payment, and settlement of projects using public investment capital.

Article 10. Finalizing the budget expenses

Ministries, central agencies, and local authorities shall consolidate the budget expenses for tasks related to repair, renovation, upgrading, expansion, and new construction projects of project components that have been invested in within their annual final budget reports according to the laws on finalizing regular budget expenditures, accounting laws, guiding documents, and other relevant legal regulations. Specifically, as follows:

1. For tasks with budget expenses under 500 million dong: Agencies and units shall consolidate them in their annual final budget reports according to the laws on finalizing regular budget expenditures, accounting laws, and guiding documents.

2. For tasks with budget expenses from 500 million dong to 20 billion dong: In addition to consolidating the annual final budget report as stipulated in Clause 1 of this Article, agencies and units are responsible for finalizing the completed projects using regular budget expenditures after completing the construction works according to current laws.

Chapter IV

PROVISIONS ON ESTABLISHING BUDGET ESTIMATES, MANAGING, USING AND FINALIZING THE EXPENSES FOR IMPLEMENTING TASKS OF LEASING GOODS AND SERVICES AND OTHER NECESSARY TASKS

Article 11. Establishing budget estimates, allocating, managing, using and finalizing the expenses for implementing tasks of leasing goods and services

1. The establishment of budget estimates for implementing tasks of leasing goods and services shall be carried out according to the provisions of Article 5 of this Decree.

2. The allocation of budget estimates, management, and use of expenses for implementing tasks of leasing goods and services shall be implemented according to the provisions of Article 6 of this Decree.

3. The finalization of expenses for implementing tasks of leasing goods and services shall be carried out according to the provisions of Clause 1 of Article 7 of this Decree.

4. Agencies and units are responsible for determining tasks of leasing goods and services in accordance with the laws on managing and using state assets, bidding laws, and other relevant laws.

In cases where there are no standards or norms for using assets and equipment, agencies and units shall base their decisions on actual circumstances to ensure economy and efficiency when approving tasks of leasing goods and services; the allocation of budget estimates shall be within the scope of the allocated budget of the agency or unit.

Article 12. Establishing budget estimates, allocating, managing, using and finalizing the expenses for implementing other necessary tasks

During the implementation of assigned tasks, if additional necessary tasks arise according to the decision of the competent authority, the establishment of budget estimates, allocation, management, use, and finalization of expenses for these necessary tasks shall be carried out according to the laws on state budget and other relevant laws.

Chapter V

IMPLEMENTATION

Article 13. Application of this Decree to other subjects

Political-social organizations and occupational associations, social organizations, and social-occupational associations supported by the state budget according to the tasks assigned by the Party and State as stipulated by laws on associations and state budget laws: Shall apply the provisions of this Decree regarding procedures and formalities for establishing, allocating budget estimates, and finalizing regular budget expenditures for purchasing assets and equipment for regular activities within the allocated state budget and bear full responsibility for the approval documents and decisions for the tasks.

Article 14. Effectiveness and Implementation

1. This Decree takes effect from the date of issuance, replacing Decree No. 138/2024/NĐ-CP dated October 24, 2024, of the Government on the preparation of budgets, management, and use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding, and constructing new components of projects that have been invested in.

2. Ministries, agencies at the ministerial level, government agencies, People's Committees at all levels, and budget-using agencies shall be fully responsible for the files, procedures, formalities, and approval authority for tasks, the preparation of budgets, allocation of budgets, management, use, and settlement of regular state budget expenditures to implement tasks as prescribed in this Decree in accordance with the provisions of the law; strictly handle violations; review, clarify the responsibility of heads, collectives, and individuals under ministries, central agencies, People's Committees at all levels, and budget-managing and using units when the auditing and inspection agencies discover violations during implementation according to the provisions of this Decree.

3. For procurement, repair, renovation, and upgrade tasks of assets and equipment; repair, renovation, upgrade, expansion, and construction tasks of new project components in projects that have already been invested in; leasing goods and services tasks as stipulated by laws on the management and use of public assets, construction laws, or other tasks in the fields of information technology, science and technology, environmental protection, and other fields specified in Clause 3, Article 1 of this Decree which have been approved by competent authorities to use regular state budget expenditures before the effective date of this Decree and are still ongoing: Ministries, agencies at the ministerial level, government agencies, People's Committees at all levels, and budget-using agencies shall continue to implement according to the approval of the competent authority, bear the responsibility for reviewing, determining, and issuing the Decision approving the remaining budget expenditure of the task to be submitted to the same-level financial agency for consolidation and reporting to the competent authority for consideration and continued allocation of funds for implementation in accordance with the regulations. Budget-using agencies shall be fully responsible for managing and using allocated funds in compliance with the regulations, economically, and effectively.

4. In cases where referenced documents in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

5. The Ministers, Heads of agencies at the ministerial level, Heads of government agencies, Chairmen of provincial and centrally-administered city People's Committees are responsible for implementing this Decree./.