Decision No. 99/2003/QD-BNN on the functions, tasks, powers, and organizational structure of the Financial Department

 

Pursuant to …;

REGULATIONS ON FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE FINANCE DEPARTMENT

THE MINISTER OF AGRICULTURE AND RURAL DEVELOPMENT

Pursuant to Decree No. 86/2003/NĐ-CP dated July 18, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Pursuant to Article 16 of Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government on functions, tasks, and organizational structure of ministries and ministerial-level agencies;

These regulations are hereby promulgated along with this Decision "Regulations on the Transfer, Rotation, and Temporary Assignment of Officials and Civil Servants of the Government Inspectorate."

DECISION:

Article 1. Position and Functions

The Finance Department is the comprehensive management agency of the Minister of Agriculture and Rural Development in the implementation of state management functions in the agricultural and rural development sector regarding finance, accounting, and pricing throughout the country as prescribed by law.

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 Finance Department shall be entrusted by the Minister with the following comprehensive management tasks related to finance, accounting, and pricing within the scope of the Ministry's state management:

1. To take the lead in drafting and submitting to the Minister for issuance legal normative documents related to the financial, accounting, and pricing fields within the Ministry’s authority.

2. To take the lead in researching, drafting, and submitting to the Minister policies on finance and pricing within the scope of the Ministry's state management; issuing new, amending, and supplementing financial policies, systems, taxes, prices of agricultural, forestry, salt, irrigation products, and accounting relevant to the agricultural and rural development sector managed by the Ministry; researching, proposing, and submitting to the Minister expenditure standards for programs and projects in the sector consistent with the State regulations.

3. To participate in developing strategies, plans, five-year plans, annual plans, and other legal normative documents as assigned by the Minister.

4. Regarding budget revenue and expenditure management:

a) To compile and submit to the Minister the annual budget estimate of the Ministry; to take the lead and coordinate with relevant agencies to submit to the Minister the annual budget estimates for subordinate agencies and units.

b) To approve the budget estimates for outbound and inbound delegations of the Ministry; to approve the budget expenditures for scientific research topics, basic investigation projects, and other projects under administrative and public service budgets implemented by subordinate agencies and units according to legal regulations.

c) To approve and notify settlement:

- To take the lead in approving the settlement of expenditures from the state budget for outbound and inbound delegations; to approve and notify the annual settlement of administrative and public service funds for subordinate agencies and units;

- To take the lead in organizing the review, and submitting to the Minister for notification of the results of the annual settlement review of administrative and public service funds for central cities and provinces using public service funds provided by the Ministry;

- To compile and report the annual settlement of administrative and public service budgets according to current accounting regulations.

d) To submit to the Minister for balancing or adjusting the annual budget estimates and propose measures to address financial difficulties for subordinate agencies and units.

5. Organizing the management of state assets:

a) To manage state assets at subordinate administrative and public service units; to guide and inspect compliance with state-prescribed asset usage quotas.

b) To manage the procurement, sale, and liquidation of assets of subordinate administrative and public service units according to regulations.

c) To guide the inventory of the quantity and value of state assets, including houses, land, and offices at subordinate agencies and units.

d) To submit to the Minister for decision on large repair and small construction fund from the annual public service budget for subordinate administrative and public service units.

6. Managing investment capital:

a) To participate in appraising investment projects, determining investment effectiveness, and investment policies as prescribed by law.

b) To monitor and manage the financial and accounting aspects of development projects funded by the state budget, domestic and foreign loans, and official development assistance within the scope of the industry managed by the Ministry.

c) To audit and approve the budget estimates of construction management boards under the Ministry according to regulations. To inspect the financial and accounting aspects of construction projects within the scope of the industry managed by the Ministry according to legal regulations.

d) To take the lead in auditing and submitting to the Minister for approval of the final settlement of basic construction investment capital for completed projects in groups B and C within the Ministry's authority; to participate in auditing the final settlement of basic construction investment projects in group A according to legal regulations.

e) To compile and report the annual implementation of investment capital and the completion of projects according to legal regulations.

7. Managing the use of non-reimbursable aid, official development assistance, and debt:

a) To take the lead in auditing the annual settlement and completed projects; to compile and report the settlement according to regulations.

b) To guide, monitor, and inspect the implementation of financial and accounting systems in projects under the Ministry.

8. Implementing certain rights of the representative owner of the Ministry over state capital in enterprises with state capital under the Ministry's management:

a) To monitor, inspect, and compile the financial situation of state-owned enterprises directly under the Ministry and state-owned enterprises where the Ministry is the representative owner; to analyze and evaluate, and propose to the Minister measures for management and improvement of production and business efficiency of enterprises in the sector according to legal regulations.

b) To participate in the Appraisal Council for approving establishment, merger, dissolution, shareholding, and ownership conversion plans of state-owned enterprises within the Minister's decision-making authority; to take the lead in organizing the appraisal to determine the value of state-owned enterprises when converting ownership according to regulations.

c) To participate in appraising development projects of state-owned enterprises under the Ministry's management.

9. To take the lead in formulating and reviewing price schemes for products and services managed by the state and national reserves as assigned by the Ministry; to formulate and submit to the Minister financial and pricing policies, taxes, fees, and charges within the agricultural and rural development sector.

10. To guide and inspect compliance with financial and accounting systems and state asset management of subordinate agencies and units; to recommend handling violations and propose supplements and improvements to financial and accounting systems according to legal regulations.

11. To participate in training and upgrading the skills of financial and accounting officials in the sector.

12. Participate in the opinions on the appointment, dismissal, commendation, and disciplinary action of the chief accountant or the person in charge of accounting in administrative agencies and affiliated units under the Ministry; the chief accountant of state-owned enterprises directly under the Ministry according to the authority of the Minister.

13. Participate in evaluation boards and acceptance committees for programs, topics, basic investigation projects, planning projects, investment development projects in agriculture, forestry, salt industry, irrigation, and rural development assigned by the Minister.

14. Implement administrative reform in accordance with the content and plan of the Ministry.

15. Perform other tasks assigned by the Minister.

Article 3. Organizational Structure

1. Leadership of the Department:

The leadership of the Department consists of the Department Head and Deputy Department Heads appointed by the Minister of Agriculture and Rural Development in accordance with regulations.

The Department Head manages the activities of the Department; is responsible before the Minister and the law for the activities of the Department and performs the assigned tasks.

Deputy Department Heads assist the Department Head, undertake specific tasks assigned by the Department Head; are responsible before the Department Head and the law for the performance of their assigned tasks. The number of Deputy Department Heads shall not exceed three; if it exceeds this limit, it must be reported to the Minister.

2. Civil servants and officials of the Department are responsible before the Department Head and the law for performing their assigned tasks; have obligations and rights as prescribed by law.

The Department Head establishes the Working Regulations of the Department to submit to the Minister for approval and implementation; arranges civil servants and officials of the Department according to their positions, standards, and assigned tasks.

Article 4. Effective date

This Decision takes effect fifteen days from the date of publication in the Official Gazette of the Government; replaces Decision No. 13/NN/TCCB-QĐ dated January 6, 1996 of the Minister of Agriculture and Rural Development regarding the functions, tasks, authorities, and organizational structure of the Finance and Accounting Department and other provisions of the Ministry that conflict with this Decision.

Article 5. Responsibilities for Implementation

1. The Head of the Finance and Accounting Department hands over the Finance and Accounting Department in its current state to the Head of the Finance Department.

2. The Head of the Finance Department, the Director of the Office, the Head of the Organization and Cadres Department, and the heads of related agencies and units under the Ministry are responsible for implementing this Decision./.