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THE
GOVERNMENT
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THE
SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
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No.:
60/2021/ND-CP
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Hanoi,
June 21, 2021
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DECREE
PRESCRIBING FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE
UNITS
Pursuant to the Law on
Government Organization dated June 19, 2015 and the Law on Amendments to the
Law on Government Organization and the Law on Local Government Organization
dated November 22, 2019;
Pursuant to the Law on State
Budget dated June 25, 2015;
Pursuant to the Law on Public
Investment dated June 13, 2019;
Pursuant to the Law on Pricing
dated June 20, 2012;
Pursuant to the Law on
management and use of public assets dated June 21, 2017;
Pursuant to the Law on Fees and Charges
dated November 25, 2015;
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The Government promulgates a
Decree prescribing the financial autonomy of public administrative units.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope
This Decree introduces the mechanism
for exercising the financial autonomy of public administrative units in the
following sectors: education and training; vocational training; healthcare -
population; culture, sports and tourism; information and communications;
science and technology; economic activities and other sectors.
Article 2.
Regulated entities
1. Public administrative units that
are established by competent authorities in accordance with regulations of law,
have legal status and their own seals and accounts as prescribed by law, and
provide public administrative services or state management services
(hereinafter referred to as “public administrative units”).
2. Public administrative units
affiliated to Ministry of National Defence, Ministry of Public Security,
Vietnam Television, Voice of Vietnam, Vietnam News Agency; public
administrative units affiliated to public administrative units shall comply
with regulations herein and other relevant laws.
3. Public administrative units
affiliated to political organizations or socio-political organizations shall be
allowed to apply regulations herein and other relevant laws.
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Article 3.
Definitions
For the purposes of this Decree,
the terms below are construed as follows:
1. “financial autonomy mechanism of
public administrative units” means a set of regulations on autonomy to the
implementation of list of public administrative services; prices, fees and
roadmap for pricing public administrative services; classification of financial
autonomy levels; autonomy to use financial sources; autonomy to perform
joint-venture, cooperation or association activities; management and use of
public assets and other relevant regulations.
2. “public administrative services”
include administrative services in the fields of education and training;
vocational training; healthcare - population; culture, sports and tourism;
information and communications; science and technology; economic activities and
other sectors (including: agriculture and rural development, natural resources
and environment, transport, industry and trade, construction, justice, labour,
war invalids and social affairs, and other services).
3. “public administrative services
funded by state budget" include basic and essential public administrative
services and those with specific characteristics of some business lines or
sectors which are included in the list issued by competent authority and on
which all expenses are covered or supported by the Government.
4. “public administrative services
not funded by state budget" include public administrative services which
are rendered with private sector involvement; of which the prices are
determined by service providers according to the market mechanism or by the
Government in accordance with regulations of law on pricing or other relevant
specialized laws, but must be adequate for covering expenses and rational
accumulations of service providers; and which are not subsidized by the
Government.
Article 4.
Public administrative services funded by state budget
1. Funding derived from state
budget for public administrative units shall be used to directly support the
poor or people benefiting from state policies when they use basic and essential
public administrative services; the average funding provision shall be replaced
by the mechanism that the State shall place order or assign qualified units to
provide public administrative services based on the quality of their provided
services or organize bidding for provision of public administrative services.
The allocation of state budget for
public administrative services funded by state budget shall be carried out
according to current regulations on decentralization of power to manage state
budget set out in the Law on state budget, and conformable with the state
budget balancing capability and the revised roadmap for proper determination of
costs constituting service prices as prescribed by competent authorities.
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a) Basic and essential public
services as defined in specialized laws and the Law on state budget, including:
preschool education services, general education services; preventive medicine,
grassroots healthcare, hospitals in disadvantaged areas, border and island
areas; diagnosis and treatment of leprosy, tuberculosis, mental diseases; basic
research; culture, traditional folk arts, provision of training for national
sport coaches and athletes; care of people with meritorious services to the
revolution, social protection, and other services included in the list of
public administrative services funded by state budget, sorted by sectors,
provided in Appendix I enclosed herewith.
b) Ministries, ministerial agencies
and Governmental agencies (hereinafter referred to as “ministries and central
agencies”), and People’s Committees of provinces or central-affiliated cities
(hereinafter referred to as “provincial People’s Committees”) shall continue
adopting the list of public administrative services funded by state budget
promulgated by competent authorities if that list is conformable with Point a
of this Law, and concurrently review that list for making necessary amendments.
3. Power to amend or promulgate the
detailed list of public administrative services funded by state budget
Pursuant to specialized laws and
provisions herein, ministries, central agencies and provincial People’s
Committees shall perform the following tasks:
a) Ministries and central agencies
shall play the leading role and cooperate with the Ministry of Finance and
relevant agencies in requesting the Prime Minister to decide amendments or
promulgate the list of public administrative services funded by state budget
within their delegated management;
b) Specialized agencies affiliated
to provincial People's Committees shall request provincial People's Committees
to request provincial People's Councils to amend or promulgate the list of
public administrative services funded by state budget within their delegated
management and according to the capabilities of local government state budget,
and submit the list to the Ministry of Finance and supervisory ministries for
monitoring during the application of the list.
Article 5.
Prices, fees of public administrative services funded by state budget
1. Prices of public administrative
services funded by state budget shall be determined according to law
regulations on pricing, economic-technical and cost norms adopted by competent
authorities and the roadmap for calculating prices of public administrative services
funded by state budget as prescribed in Clause 3 of this Article. To be
specific:
a) Salary costs constituting the
pubic administrative service price shall be calculated by taking into account
the statutory pay rate, salary coefficients by payroll, salary grade, working
position, salary-based contributions and allowances according to regulations
and policies applicable to public administrative units or the working position-
or title-based salary and salary-based allowances as prescribed by the State;
labour norms introduced by ministries, central agencies or provincial People's
Committees with their jurisdiction.
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2. In cases where economic -
technical and cost norms are not available, prices of public administrative
services funded by state budget shall be determined in accordance with law
regulations on pricing or according to the average of rational expenses in the
previous 03 years.
3. Roadmap for pricing public
administrative services funded by state budget:
a) By the end of 2021, the
fundamentals of the roadmap for pricing public administrative services (salary
costs, direct expenses, administrative expenses, fixed asset depreciation
costs, and other expenses must be fully calculated according to law regulations
on pricing) are completed. In cases where another roadmap needs to be developed
due to objective difficulties, ministries, central agencies and provincial
People's Committees shall play the leading role and request the Prime Minister
to consider issuing decisions after obtaining opinions from the Ministry of
Finance.
With regard to prices of medical
services rendered by public healthcare establishments, education and training,
and vocational training services at public educational and training
institutions, and public vocational training institutions: If the roadmap
specified in Point a of this Clause cannot be applied, Ministry of Health,
Ministry of Education and Training, Ministry of Labor, War Invalids and Social
Affairs shall play the leading role and request the Prime Minister to request
competent authorities to consider issuing decisions after obtaining opinions
from the Ministry of Finance.
b) With regard to public
administrative services ordered by the Government at the prices to which a full
amount of costs have been added, such prices shall apply.
4. Pricing method and competent
pricing agencies shall be determined in accordance with law regulations on
pricing.
Pursuant to law regulations on
pricing and the roadmap for pricing public administrative services specified in
Clauses 1, 2 and 3 of this Article, and based on the state budget balancing
capability and market prices as well as economic - social situation in each
period, ministries, central agencies and provincial People's Committees shall
set specific prices of public administrative services within their jurisdiction
or request competent authorities to set such prices.
Public administrative units shall
decide specific price of each type of services within the framework of public
administrative service prices stipulated by competent authorities. In case
competent authorities set specific prices of public administrative services,
public administrative units shall charge services at the stipulated prices.
5. Public administrative service
fees
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Article 6.
Public administrative services not funded by state budget
1. Public administrative services
not funded by state budget include:
a) Services which are not included
in the list of public administrative services funded by state budget specified
in Article 4 hereof;
b) Services provided by public
administrative units from their business, joint-venture, cooperation and
association activities which are conformable with their specialized fields in
order to meet social needs in accordance with relevant laws.
2. Public administrative units are
given autonomy to use their assets and resources for providing public
administrative services not funded by state budget which are conformable with
their specialized fields as designated by competent authorities according to
the following rules:
a) They must comply with
regulations of law;
b) They are allowed to decide
service prices which must be enough for covering expenses and ensuring
reasonable accumulated amounts; In case the services provided are included in
the list of goods and services whose prices are set by the Government, such
services shall be charged at specific prices or within the price bracket
stipulated by competent authorities.
3. Public administrative units are
given autonomy to decide expenses incurred from their provision of public
administrative services which must be reasonable and lawful, and included in
their regulations on internal expenses; shall organize accounting works in
accordance with regulations of Law on accounting; open accounting books, use
and manage documents/records, do bookkeeping works and monitor to ensure
adequate and accurate recording of revenues and allocation of funding for
covering all reasonable expenses associated with each activity; carry out
registration, declare and pay all taxes and other payables to state budget (if
any) in accordance with regulations of law; adequately and periodically carry
out internal audits; accurately and punctually submit financial statements to
their superior agencies and relevant agencies as prescribed. Heads of public
administrative units shall assume responsibility for efficient management and
use of public assets and land allocated by the Government, and their financial
sources as prescribed by law.
4. In case the sum of revenues
earned from the provision of public administrative services not funded by state
budget is smaller than expenses incurred, the public administrative unit shall
use its lawful funding sources for covering the deficit, and no funding from
state budget shall be provided.
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1. Public administrative units
shall manage and use public investment capital in accordance with regulations
of the Law on public investment and relevant laws.
2. The power to evaluate, approve
and assign mid-term and annual investment plans to public administrative units
in accordance with regulations of the Law on public investment and relevant
laws.
Article 8.
Management and use of public assets
1. Public administrative units
shall manage, use and apply standards and norms for use of public assets in
accordance with regulations of the Law on management and use of public assets.
2. Public administrative units
shall make depreciation and amortization of fixed assets in accordance with
regulations of the Law on management and use of public assets; fixed asset
depreciation amounts shall be paid to their funds for development of
administrative operations.
With regard to assets acquired from
borrowed or mobilized capital, fixed asset depreciation amounts shall be used
for repaying debts. The remaining fixed asset depreciation amounts after paying
debts shall be paid to the fund for development of administrative operations of
the public administrative unit. If the fixed asset depreciation amounts are not
enough for repaying debts, the fund for development of administrative
operations shall be used for repaying debts.
Assets established from the fund
for development of administrative operations and other lawful financial sources
of the public administrative unit shall be considered as the State assets and
capital.
3. Pursuant to regulations of the
Law on management and use of public assets and regulations on financial
management set out in this Decree, heads of public administrative units shall
promulgate regulations on management and use of public assets within their
delegated management.
Article 9.
Classification of levels of financial autonomy of public administrative units
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a) The public administrative unit
has a rate of self-covering of recurrent expenses which is determined according
to the plan specified in Article 10 hereof is equal to or higher than 100%; the
total amount of self-covered investment expenses is equal to or higher than its
total amount of depreciation and amortization of fixed assets.
Total amount of self-covered
investment expenses includes the followings:
- Estimated amounts paid to the
fund for development of administrative operations in the planning year or the
average of contributions paid to the fund for development of administrative
operations in the previous 05 years;
- The amount of collected fees retained
for covering recurrent expenses as prescribed.
b) The public administrative unit
provides public administrative services which are not funded by state budget
and of which prices are determined according to the market mechanism, and
include adequate fixed asset depreciation costs and accumulated amounts for
covering investment expenses.
2. A public administrative unit
self-covering recurrent investment expenses (hereinafter referred to as
“group-2 unit”) is the one meeting one of the following conditions:
a) The public administrative unit
has a rate of self-covering of recurrent expenses which is determined according
to the plan specified in Article 10 hereof is equal to or higher than 100%, and
has not yet covered its investment expenses with funding from its fund for
development of administrative operations, collected fees retained as prescribed
by law regulations on fees and charges, and other lawful financial sources as
prescribed by law;
b) The public administrative unit
provides public administrative services which are included in the list of
public administrative services funded by state budget, or provides public
administrative services in the form of order placement or bidding at the price
to which a full amount of costs has been added (excluding fixed asset
depreciation costs).
3. The public administrative unit
self-covering part of its recurrent expenses (hereinafter referred to as
“group-3 unit”) is a unit that has a rate of self-covering of recurrent
expenses which is determined according to the plan specified in Article 10
hereof is from 10% to less than 100%, and provides public administrative
services in the form of order placement or bidding at the price to which
expenses have not been fully added, and is classified as follows:
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b) The public administrative unit
self-covering 30% to less than 70% of recurrent expenses;
c) The public administrative unit
self-covering 10% to less than 30% of recurrent expenses.
4. The public administrative units
of which recurrent expenses are covered by state budget (hereinafter referred
to as “group-4 unit”) include:
a) The public administrative unit
has a rate of self-covering of recurrent expenses which is determined according
to the plan specified in Article 10 hereof is less than 10%;
b) The public administrative unit
does not earn revenues from administrative operations.
Article 10.
Determination of rate of self-covering of recurrent expenses
1. Calculation formula:
Rate
of self-covering of recurrent expenses (%)
=
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x 100%
B
Where:
a) A includes the revenues
specified in Point a, Point b Clause 1, Clause 2, Clause 3 and Clause 5 Article
11; Point a, Point b Clause 1, Clause 2, Clause 3, Clause 5 Article 15; Clause
2 Article 19 hereof. For the revenues specified in Point b Clause 2 Article 11;
Point b Clause 2 Article 15 and Clause 2 Article 19, only the positive
difference between revenues and expenses (after fulfilling obligations to the
Government) shall be determined; revenues specified in Clause 3 Article 11 and
Clause 3 Article 15 exclude expenses for non-recurrent tasks.
b) B includes the expenses
specified in Article 12, Article 16, Article 20 hereof; excludes the expenses
incurred from the provision of public administrative services not funded by
state budget as prescribed in Article 6 hereof.
2. The values A and B specified in
Clause 1 of this Article shall be calculated on the basis of the estimates of
revenues and expenses of the year in which the plan to exercise financial
autonomy is developed and submitted to competent authorities.
Chapter II
SPECIFIC PROVISIONS ON FINANCIAL AUTONOMY OF PUBLIC
ADMINISTRATIVE UNITS
Section 1.
FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE UNITS SELF-COVERING BOTH RECURRENT
AND INVESTMENT EXPENSES (GROUP-1 UNITS) AND PUBLIC ADMINISTRATIVE UNITS
SELF-COVERING RECURRENT INVESTMENT EXPENSES (GROUP-2 UNITS)
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1. Funding from state budget
a) Funding for provision of public
administrative services which are included in the list of public administrative
services funded by state budget, including funding for public administrative
services provided in the form of order placement or bidding as prescribed;
b) Funding for performance of
science and technology tasks when being selected or assigned by competent
authorities in accordance with regulations of law on science and technology;
c) Funding for covering recurrent
expenses incurred from performance of tasks assigned by the Government (if
any), including: Funding for implementation of national target programs;
reciprocal capital for implementation of foreign-invested projects allocated
under decisions issued by competent authorities; funding for performance of
tasks assigned by competent authorities; funding allocated by competent
authorities to public administrative units for provision of public
administrative services funded by state budget in case economic-technical norms
and unit prices are not available for placing orders;
d) Investment and development
funding for infrastructural development investment projects which have been
approved by competent authorities in accordance with regulations of the Law on
public investment (if any). With regard to group-1 units, the Government shall
consider allocating funding for in-progress infrastructural development
investment projects under decisions issued by competent authorities or for new
infrastructural development investment projects which are included in the
medium-term public investment plan approved by competent authorities. Public
administrative units shall manage and use investment and development funding
according to the provisions of Article 7 hereof.
2. Revenues earned from
administrative operations
a) Revenues from provision of
public administrative services;
b) Revenues from business
operations; joint-venture, cooperation or association activities which are
performed in accordance with regulations of law and under specific schemes
approved by competent authorities in conformity with the functions and tasks of
the public administrative unit;
c) Revenues from leasing of public
assets: The unit must fully comply with regulations of the law on management
and use of public assets and must have the scheme for leasing of public assets
approved by competent authorities.
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4. Borrowed capital; aids and grants
as prescribed by law.
5. Other sources of revenues as
prescribed by law (if any).
Article 12.
Recurrent expenses covered by funding which the autonomy to use is delegated to
public administrative units
A public administrative unit is
entitled to take its own initiative in taking advantage of financial sources
which it is granted the autonomy to use as prescribed in Point a Clause 1,
Clause 2 and Clause 3 (revenues retained for covering recurrent expenses
incurred from fee collection) and Clause 5 Article 11 hereof for covering its
recurrent expenses. Some expenses shall be specified as follows:
1. Salaries and salary-based
contributions
a) While the Government's
regulations on salary policies under the Resolution No. 27-NQ/TW dated May 21,
2018 of the seventh plenum of the 12th
Central Executive Committee on reform of salary policies for officials, public
employees, armed forces and workers of enterprises (hereinafter referred
to as “Resolution No. 27-NQ/TW”) are not available, the public administrative unit
shall pay scale-, rank- or position-based salaries, salary-based contributions
and allowances as stipulated in Government’s regulations applicable to public
administrative units; and pay wages under employment contracts (if any).
Whenever the Government makes any changes to salary policies, the public
administrative unit shall use its own revenues for covering the increased
salary expenses; no additional funding shall be granted by state budget.
b) When the Government’s
regulations on salary policies under the Resolution No. 27-NQ/TW come into
force, the public administrative unit shall comply with the followings:
- For a group-1 unit: Based on its
financial status, the unit shall exercise the autonomy to pay salary expenses
according to business results as an enterprise (wholly state-owned rank-I
single-member limited liability company); decide the salary amounts paid to its
public employees and workers; and pay wages under employment contracts (if
any).
- For a group-2 unit: Based on its
financial status, the unit shall exercise the autonomy to pay salary expenses
according to business results as an enterprise (wholly state-owned rank-II
single-member limited liability company); decide the salary amounts paid to its
public employees and workers; and pay wages under employment contracts (if
any).
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Based on the realized salary fund,
the public administrative unit is allowed to establish a provision for
inclusion in the succeeding year’s salary fund. The annual provision is decided
by the unit and must not exceed 17% of the realized salary fund. The unit must ensure
that its difference between revenues and expenses is positive after making the
provision. Otherwise, the provision must be smaller than 17%. If the unit does
not use up the previous year’s salary fund provision within 06 months from the
end of the fiscal year, the provision shall be reversed.
Whenever the Government makes any
changes to salary policies, the public administrative unit shall use its own
revenues for covering the increased salary expenses; no additional funding
shall be granted by state budget. Payment of salaries to employees of the unit
shall be made according to the principle that quantity, quality and efficiency
in task performance must be taken into consideration in accordance with
regulations of law and its regulations on internal expenses.
2. Expenses on employment of
experts, scientists or talents for performing tasks of authorities and units.
Based on actual demands, actual market prices and its financial capacity, the
unit is allowed to decide specific spending limits corresponding to assigned
tasks and include them in its regulations on internal expenses.
3. Operating and managerial
expenses
a) Regarding expenses specified in
economic-technical norms and of which spending limits are stipulated by
competent authorities, based on actual demands, market prices actually applied
in the province where the public administrative unit is located, and its
financial capacity, the unit shall decide spending levels according to its
regulations on internal expenses and take full responsibility for ensuring
their service quality as prescribed by the Government;
b) Regarding expenses which are not
yet stipulated by competent authorities, based on actual conditions, the public
administrative unit shall develop spending levels in conformity with its
financial sources and specify them in its regulations on internal expenses.
Head of the public administrative unit shall assume responsibility for his
decision.
4. Expenses on performance of fee
collection tasks as prescribed by the Law on fees and charges; expenses on
service provision.
5. Provisions made according to
regulations on provisions made by enterprises, unless special funds for risk
management must be established in accordance with specialized laws (if any).
6. Payment of loan interests as prescribed
by law (if any).
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Article 13.
Recurrent expenses covered by funding which the autonomy to use is not
delegated to public administrative units, and expenses on performance of
science and technology tasks
1. Recurrent expenses covered by
funding which the autonomy to use is not delegated to the public administrative
unit include:
a) Expenses on performance of tasks
assigned by the Government as prescribed in Point c Clause 1 Article 11 hereof
in accordance with regulations of the Law on State Budget and relevant laws on
each funding source;
b) Expenses on procurement of
assets and major repairs serving fee collection which are covered by retained
amounts of collected fees (retained amounts used for procurement and major
repair of assets, machinery and equipment serving the fee collection);
c) Expenses covered by borrowed
capital, aids and grants as prescribed by law.
2. Expenses on performance of
science and technology tasks: If a public administrative unit is selected or
directly assigned by a competent authority to perform science and technology
tasks, it shall manage and use funding in accordance with regulations of
allocation of predetermined funding for performance of science and technology
tasks funded by state budget.
3. Public administrative units
shall strictly comply with Government’s regulations on allowances for overseas
business trips, reception of foreign guests and international seminars
organized in Vietnam.
Article 14.
Distribution of incomes generated within a year
1. At the end of the fiscal year,
after posting all revenues and recurrent expenses covered by funding which the
autonomy to use is delegated to the public administrative unit into accounting
records, making depreciations of fixed assets, paying taxes and other amounts
payable to state budget as prescribed, the positive difference between revenues
and expenses (if any) shall be used in the following order:
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b) Contribution to the fund for
supplementation of income in case the public administrative unit pays salaries
according to Point a Clause 1 Article 12 hereof: a group-1 unit shall decide
the contribution amount (which is not restricted); a group-2 unit shall make
the contribution amount which is restricted to twice less than the sum of
scale-, rank- or position-based salary fund, salary-based contributions and allowances
as stipulated by the Government. In case the public administrative unit pays
salaries according to Point b Clause 1 Article 12 hereof, no contribution is
made to the fund for supplementation of income;
c) Contribution to reward fund and
welfare fund: Total amounts contributed to both funds shall not exceed the sum
of 3-month salaries or wages paid by the unit within a year;
d) Contributions to other funds as
prescribed by specialized laws;
dd) The remaining positive
difference between revenues and expenses (if any), after making contributions
to all funds as prescribed, shall be paid to the fund for development of
administrative operations.
2. Use of funds
a) The fund for development of
administrative operations shall be used for investing in construction, upgrade
and repair of facilities, purchasing working equipment and instruments;
improving capability of administrative operations; covering expenses on
application of technological and scientific advances; organizing professional
training for public employees and workers; purchasing copyrighted works and
programs; making contribution to joint venture, cooperation or association with
domestic and foreign organizations or individuals to perform public
administrative operations according to the assigned functions and tasks, and
covering other expenses (if any);
b) The fund for supplementation of
income shall be used for supplementing incomes of public employees and workers
within a year and making provisions for supplementing incomes of public
employees and workers in the following year in case their incomes are reduced.
Spending on supplementation of incomes of public employees and workers of a
public administrative unit shall stick to the principle that quantity, quality
and efficiency in task performance must be taken into consideration;
c) The reward fund shall be used
for offering year-end bonus, periodic and unplanned rewards to collectives or
individuals inside and outside of the public administrative unit based on their
task performance results and contribution to the unit. Specific reward amounts
shall be decided by the head of the public administrative unit and specified in
its regulations on internal expenses;
d) The welfare fund shall be used
for building and repairing welfare facilities of the unit; making contribution
to construction of common welfare facilities of the branch or with other units
under contracts; spending on operations intended for welfare of public
employees and workers in the unit; providing subsidies for public employees or
workers faced with unexpected difficulty, including those who have retired, or
those faced with work incapacity; further spending on severance pays to public
employees and workers in case of downsizing; spending on social and charity
activities;
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3. When using the fund for
development of administrative operations for investment, procurement or
contribution to joint venture, cooperation or association, the public
administrative unit must strictly and fully comply with regulations of the Law
on public investment, the Law on management and use of public assets, the Law
on bidding and other relevant laws.
4. Specific contribution amounts
made to the funds specified in Clause 1 of this Article and procedures for use
of such funds shall be decided by heads of public administrative units in
accordance with their regulations on internal expenses and relevant laws, and
must be publicly announced within their units.
Section 2.
FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE UNITS SELF-COVERING PART OF THEIR
RECURRENT EXPENSES (GROUP-3 UNITS)
Article 15.
Financial sources
1. Funding from state budget
a) Funding for provision of public
administrative services which are included in the list of public administrative
services funded by state budget, including funding for public administrative
services provided in the form of order placement or bidding as prescribed;
b) Funding for performance of
science and technology tasks when being selected or assigned by competent
authorities in accordance with regulations of law on science and technology;
c) Funding for covering recurrent
expenses which remain unpaid after the unit has used revenues earned from
administrative operations and retained revenues for covering expenses on
performance of tasks and provision of public administrative services included
in the list of public administrative services covered by state budget;
d) Funding for covering recurrent
expenses incurred from performance of tasks assigned by the Government (if
any), including: Funding for implementation of national target programs;
reciprocal capital for implementation of foreign-invested projects allocated
under decisions issued by competent authorities; funding for performance of
tasks assigned by competent authorities; funding allocated by competent
authorities to public administrative units for provision of public
administrative services funded by state budget in case economic-technical norms
and unit prices are not available for placing orders; funding for downsizing;
funding for provision of training courses for officials and public employees
under approved schemes;
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2. Revenues earned from
administrative operations
a) Revenues from provision of
public administrative services;
b) Revenues from business
operations; joint-venture, cooperation or association activities which are
performed in accordance with regulations of law and under specific schemes
approved by competent authorities in conformity with the functions and tasks of
the public administrative unit;
c) Revenues from leasing of public
assets: The unit must fully comply with regulations of the law on management
and use of public assets and must have the scheme for leasing of public assets
approved by competent authorities.
3. Collected fees which are
retained by the public administrative unit for covering its expenses in
accordance with regulations of the Law on fees and charges.
4. Borrowed capital; aids and
grants as prescribed by law.
5. Other sources of revenues as
prescribed by law (if any).
Article 16.
Recurrent expenses covered by funding which the autonomy to use is delegated to
public administrative units
Based on assigned tasks and
financial sources specified in Point a and Point c Clause 1, Clause 2, Clause 3
(revenues retained for covering recurrent expenses incurred from fee
collection) and Clause 5 Article 15 hereof, the public administrative unit is
entitled to decide the following expenses:
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a) While the Government's regulations
on salary policies under the Resolution No. 27-NQ/TW are not available, the
public administrative unit shall pay salaries according to the statutory pay
rate, scale-, rank- or position-based salary coefficients, salary-based
contributions and allowances as stipulated in Government’s regulations
applicable to public administrative units; and pay wages under employment
contracts (if any).
When the Government’s regulations
on salary policies under the Resolution No. 27-NQ/TW come into force, the public
administrative unit shall pay position- or title-based salaries and
salary-based contributions according to Government’s regulations applicable to
public administrative units; and pay wages under employment contracts (if any).
b) Funding for salary reform
Whenever the Government makes any
changes to salary policies, the public administrative unit shall use at least
40% of its revenues retained as prescribed (particularly, a public
administrative unit operating in the field of healthcare - population shall be
allowed to use at least 35% of its retained revenues after deducting all costs
constituting its service prices), save 10% of increased funding for recurrent
expenses annually allocated from state budget and arrange funding allocated
according state budget estimates for ensuring funding for salary reform.
Additional funding derived from state budget shall be allocated after the unit
has used up its fund for supplementation of incomes and funding for salary
reform.
c) Payment of rewards: The unit
shall comply with Government’s regulations on salary policies under the
Resolution No. 27-NQ/TW.
2. Expenses on employment of
experts, scientists or talents for performing tasks of authorities and units.
Based on actual demands, actual market prices, allocated state budget estimates
and its financial capacity, the unit is allowed to decide specific spending
limits corresponding to assigned tasks and include them in its regulations on
internal expenses.
3. Operating and managerial
expenses
a) A public administrative unit
that self-covers from 70% to less than 100% of recurrent expenses
With regard to expenses of which
spending limits are stipulated by competent authorities, based on actual
demands, actual market prices and its financial capacity, the unit shall be allowed
to decide the higher amounts (in case such expenses are covered by revenues
from administrative operations) or the same or lower amounts of expenses
compared with the spending limits announced by competent authorities and
specify them in its regulations on internal expenses provided quality of its
services must be ensured according to the Government's regulations.
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b) A public administrative unit
that self-covers from 30% to less than 70% of recurrent expenses; a public
administrative unit that self-covers from 10% to less than 30% of recurrent
expenses
Based on assigned tasks and
financial sources, the public administrative unit shall decide their
operating and managerial expenses which shall be restricted to less than the
corresponding spending limits announced by competent authorities.
Regarding expenses which are not
yet stipulated by competent authorities, based on actual conditions, the public
administrative unit shall develop spending levels in conformity with its
financial sources and specify them in its regulations on internal expenses. The
head of the public administrative unit shall assume responsibility for his
decision.
4. Expenses on performance of fee
collection tasks as prescribed by the Law on fees and charges; expenses on
service provision.
5. Provisions for business, joint
venture, cooperation or association activities and other services which are
made according to regulations on provisions made by enterprises, unless special
funds for risk management must be established in accordance with specialized
laws (if any).
6. Payment of loan interests as
prescribed by law (if any).
7. Other expenses as prescribed by
law (if any).
Article 17.
Recurrent expenses covered by funding which the autonomy to use is not
delegated to public administrative units, and expenses on performance of
science and technology tasks
Based on the financial sources
specified in Point b and Point d Clause 1, Clause 3 (amounts retained for
covering non-recurrent expenses), Clause 4 Article 15 hereof, the public
administrative unit shall comply with Article 13 hereof.
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At the end of the fiscal year,
after posting all revenues and recurrent expenses covered by funding which the
autonomy to use is delegated to the public administrative unit into accounting
records, making depreciations of fixed assets, making contribution to the fund
for salary reform as prescribed in Point b Clause 1 Article 16 hereof, paying
taxes and other amounts payable to state budget as prescribed, the positive
difference between revenues and recurrent expenses (if any) shall be used in
the following order:
1. Contribution to the fund for
development of administrative operations
a) A public administrative unit
that self-covers from 70% to less than 100% of recurrent expenses: at least
20%;
b) A public administrative unit
that self-covers from 30% to less than 70% of recurrent expenses: at least 15%;
c) A public administrative unit
that self-covers from 10% to less than 30% of recurrent expenses: at least 10%.
2. Contribution to the fund for
supplementation of income and payment of increased income
a) While the Government's
regulations on salary policies under the Resolution No. 27-NQ/TW are not
available, the contribution to the fund for supplementation of income is
restricted to twice less than the sum of scale-, rank- or position-based salary
fund, salary-based contributions and allowances as stipulated by the
Government.
b) When the Government’s
regulations on salary policies under the Resolution No. 27-NQ/TW come into
force, the public administrative unit shall comply with the followings:
- A public administrative unit that
self-covers from 70% to less than 100% of recurrent expenses shall be allowed
to make payment of increased income which shall not exceed 0,8 times the fund
for minimum wages of its public employees and workers;
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- A public administrative unit that
self-covers from 10% to less than 30% of recurrent expenses shall be allowed to
make payment of increased income which shall not exceed 0,3 times the fund for
minimum wages of its public employees and workers.
3. Contribution to reward fund and
welfare fund:
Contribution amounts to both funds
are as follows:
a) A public administrative unit
that self-covers from 70% to less than 100% of recurrent expenses: total
contribution amounts shall not exceed the sum of 2,5-month salaries or wages
paid by the unit within a year;
b) A public administrative unit
that self-covers from 30% to less than 70% of recurrent expenses: total
contribution amounts shall not exceed the sum of 2-month salaries or wages paid
by the unit within a year;
c) A public administrative unit
that self-covers from 10% to less than 30% of recurrent expenses: total
contribution amounts shall not exceed the sum of 1,5-month salaries or wages
paid by the unit within a year.
4. Contributions to other funds as
prescribed by specialized laws.
5. The remaining positive
difference between revenues and expenses (if any) after all funds have been
established in accordance with regulations shall be added to the fund for
development of administrative operations.
6. The use of such funds shall
comply with regulations in Clause 2 and Clause 3 Article 14 hereof. Specific
contribution amounts and procedures for use of the funds specified in this
Article shall be decided by the head of public administrative unit in
accordance with their regulations on internal expenses and relevant laws, and
must be publicly announced within the unit.
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Article 19.
Financial sources
1. Funding from state budget,
including:
a) Funding for covering recurrent
expenses based on the tasks assigned by the Government, the number of employees
and limits on allocated budgets approved by competent authorities;
b) Funding for performance of
science and technology tasks when being selected or assigned by competent
authorities in accordance with regulations of law on science and technology;
c) Funding for performance of tasks
assigned by the Government as prescribed in Point d Clause 1 Article 15 hereof
(if any);
d) Investment and development
funding for infrastructural development investment projects which have been
approved by competent authorities in accordance with regulations of the Law on
public investment.
2. Revenues earned from
administrative operations in conformity with functions and tasks of the public
administrative unit (if any).
3. Aids and grants as prescribed by
law.
4. Other sources of revenues as
prescribed by law (if any).
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Based on assigned tasks and
financial sources specified in Point a Clause 1, Clause 2 and Clause 4 Article
19 hereof, the public administrative unit shall exercise the autonomy to decide
the following expenses:
1. Salaries and salary-based
contributions
a) While the Government's
regulations on salary policies under the Resolution No. 27-NQ/TW are not
available, the public administrative unit shall pay salaries according to the
statutory pay rate, scale-, rank- or position-based salary coefficients,
salary-based contributions and allowances as stipulated in Government’s
regulations applicable to public administrative units; and pay wages under
employment contracts (if any).
When the Government’s regulations
on salary policies under the Resolution No. 27-NQ/TW come into force, the
public administrative unit shall pay position- or title-based salaries and
salary-based contributions according to Government’s regulations applicable to
public administrative units; and pay wages under employment contracts (if any).
b) Funding for salary reform
Whenever the Government makes any
changes to salary policies, the public administrative unit shall save 10% of
increased funding for recurrent expenses annually allocated from state budget
and arrange funding allocated according state budget estimates for implementing
policies on salary reform. Additional funding derived from state budget shall
be allocated after the unit has used up its funding for salary reform.
c) Payment of rewards: The unit
shall comply with Government’s regulations on salary policies under the
Resolution No. 27-NQ/TW.
2. Expenses on employment of
experts, scientists or talents for performing tasks of authorities and units.
Specific spending limits shall comply with the Government’s general regulations
on salaries and wages.
3. Operating and managerial
expenses
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4. Other expenses as prescribed by
law (if any).
Article 21.
Recurrent expenses covered by funding which the autonomy to use is not
delegated to public administrative units, and expenses on performance of
science and technology tasks
Based on the financial sources
specified in Point b and Point c Clause 1, Clause 3 Article 19 hereof, the
public administrative unit shall comply with Article 13 hereof.
Article 22.
Distribution of incomes generated within a year
1. At the end of the fiscal year,
after posting all revenues and recurrent expenses covered by funding which the
autonomy to use is delegated to the public administrative unit into accounting
records, making depreciations of fixed assets, making contribution to the fund
for salary reform as prescribed in Point b Clause 1 Article 20 hereof, paying
taxes and other amounts payable to state budget as prescribed, the positive
difference between revenues and recurrent expenses (if any) shall be considered
as the saved amounts of funding for recurrent expenses.
2. The public administrative unit
shall use the saved amounts of funding for recurrent expenses in the following
order:
a) Supplementation of incomes of
public employees and workers: The public administrative unit shall be allowed
to make payment of increased income which shall not exceed 0,3 times the fund
for minimum wages of its public employees and workers according to the
principle that efficiency in task performance of each person must be taken into
consideration;
b) Payment of rewards and welfare:
Payment of periodic or unplanned rewards to collectives or individuals inside
and outside of the public administrative unit based on their task performance
results and contribution to the unit; spending on operations intended for
welfare of public employees and workers in the unit; providing subsidies for
public employees or workers faced with unexpected difficulty, including those
who have retired, or those faced with work incapacity; further spending on
severance pays to public employees and workers in case of downsizing;
c) When the ability to save funding
is unstable, the public administrative unit may make provision for stabilizing
incomes of public employees and workers.
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3. The head of the pubic
administrative unit shall decide the plan to use the aforesaid saved amounts of
funding according to its regulations on internal expenses and publish the plan
within the unit.
Section 4.
AUTONOMY TO CONDUCT FINANCIAL, JOINT VENTURE, COOPERATION AND ASSOCIATION
TRANSACTIONS
Article 23.
Opening trading accounts
1. Each public administrative unit
is allowed to open an account at a commercial bank to receive revenues
generated from administrative operations, business and service provision.
2. Group-3 and group-4 units shall
open special purpose credit accounts at commercial banks to receive revenues
generated from healthcare services, preventive medical services and tuitions at
prices stipulated by competent authorities; periodically transfer received
revenues to their deposit accounts opened at State Treasury for management as
prescribed.
3. The public administrative unit
shall open an account at the State Treasury for managing finances derived from
state budget as prescribed by the Law on State Budget, including: funding
allocated by state budget, fees collected according to the Law on fees and
charges, and other state budget revenues (if any).
4. Funds established according to
regulations herein may deposit money at commercial banks for management.
Article 24.
Capital mobilization and credit loans
1. General rules
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b) The public administrative unit
shall not be allowed to use public assets as collateral for loans as prescribed
in Clause 5 Article 54 of the Law on management and use of public assets;
c) Projects funded by borrowed or
mobilized capital must be implemented in accordance with regulations of law,
widely published and comply with the unit’s democracy regulations.
2. Group-1 and group-2 units
operating in the field of healthcare - population shall be allowed to get loans
from credit institutions to invest in or build facilities in accordance with
regulations of the Law on Public Investment; get the Government’s concessional
credit loans or interest support for investment projects funded by loans granted
by credit institutions in accordance with regulations of law (if any).
Procedures and authority to approve the borrowing plan shall comply with
regulations of the Law on public investment.
3. Group-1, group-2 and group-3
units (units self-covering at least 70% of recurrent expenses) providing
services shall be allowed to get loans from credit institutions and mobilize
capital from their public employees and workers to invest in expansion,
improvement and repair of their existing facilities; buy additional equipment
to improve their service quality and increase the scale of their administrative
operations and provide services in conformity with their functions and tasks,
and shall themselves take responsibility to repay debts in accordance with
regulations of law. Mobilization of capital from public employees and workers
of a unit must be made under contracts in accordance with regulations of the
Civil Code.
4. Public administrative units
shall submit their plans for capital borrowing or mobilization and debt
repayment to their superior agencies for approval. If a unit has established a
management board, school’s council or university’s council, its plans for
capital borrowing or mobilization and debt repayment must be approved by such
board or council.
Article 25.
Autonomy to perform joint venture, cooperation and association activities
1. Each public administrative unit
shall exercise the autonomy to enter into joint venture, cooperation or
association with other entities to provide services meeting social needs. The
use of public assets for performing joint venture, cooperation or association
activities must comply with the provisions of Clause 2 Article 55 of the Law on
management and use of public assets and in the cases specified in Clause 1
Article 58 of the Law on management and use of public assets.
2. Public administrative units
shall develop joint venture, cooperation or association plans and submit them
to Ministers or heads of central agencies (if the unit is managed by central
agency) for approval after obtaining written opinions from the Ministry of
Finance; Chairperson of provincial People’s Committees (if the unit is managed
by a local agency) for approval after obtaining opinions from Standing
Committees of People's Councils of the same level, in which the joint venture,
cooperation or association form (whether a new juridical person is established
or not), and the plan for ensuring financial and personnel sources for their
activities and those of the joint venture, cooperation or association
establishments. If a unit has established a management board, school’s council
or university’s council, the joint venture, cooperation or association plan
must be submitted to these board or council for approval before it is submitted
to competent authorities for approval.
3. This Decree does not provide
regulations on the use of trademark, license or copyrights for performing joint
venture, cooperation or association activities in case a new juridical person
is established. In case joint venture, cooperation or association activities
are performed in the form of a new juridical person, the public administrative
unit shall comply with regulations of the Law on enterprises, the Law on
management and use of public assets, the Law on investment, the Law on intellectual
property and other relevant laws.
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a) In case joint venture,
cooperation or association activities are performed without establishing a new
juridical person: The public administrative unit shall include all incomes
generated from joint venture, cooperation or association activities in the
financial sources of the unit that performs such joint venture, cooperation or
association activities under the joint venture, cooperation or association plan
approved by a competent authority;
b) In case joint venture,
cooperation or association activities are performed in the form of establishing
a new juridical person: the received amounts of incomes generated from joint
venture, cooperation or association activities which remain after fully paying
loan interests and costs of leased assets which are contributed to the joint
venture, cooperation or association (if any) shall be managed and used
according to the joint venture, cooperation or association plan approved by a
competent authority.
5. In case of use of trademark,
license or copyrights for performing joint venture, cooperation or association
activities and in other special cases, the public administrative unit shall
comply with regulations of the Law on management and use of public assets, the
Law on intellectual property and other relevant laws. When determining the
value of trademark which is contributed to the joint venture, cooperation or
association according to Vietnam’s valuation standards, some financial criteria
employed by the public administrative unit in the valuation process are
determined as follows:
a) Incomes of the public
administrative unit shall be determined on the basis of earnings before
interest after taxes plus depreciation costs;
b) Cost of equity of the public
administrative unit shall be determined according to the interest rate of
government bonds of 10-year term. In case of unavailability of government bonds
of 10-year term, interest rate of government bonds of the longest term
available at the valuation date shall be employed.
c) Values of contributed assets in
income approach shall be determined according to their book values.
6. The borrowing or mobilization of
capital for performing joint venture, cooperation or association activities in
the form of public-private partnerships shall comply with regulations of the
Law on investment in form of public-private partnerships.
Chapter III
FINANCIAL AUTONOMY OF PUBLIC ADMINISTRATIVE UNITS
OPERATING IN FIELDS OF HEALTHCARE - POPULATION, EDUCATION AND TRAINING,
VOCATIONAL TRAINING
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Article 26.
Autonomy to use financial sources
The autonomy to use financial
sources of a public administrative unit operating the field of healthcare -
population shall comply with provisions of Article 12, Article 16 and Article
20 hereof and the followings:
1. The public administrative unit
shall be allowed to hire qualified entities providing medical technical
services to meet professional requirements in case it fails to have adequate
medical equipment for providing services within the ambit of its assigned
functions and tasks. Authority to issue decision in this case is as follows:
a) Group-1 and group-2 units: The
management board shall consider approving the service leasing scheme in which
the list of leased services, volume, standards, quality (if any) and prices of
leased services, payment methods, and responsibilities of the public
administrative unit and of the service provider must be specified. Where the
management board is not yet established, the leasing of medical technical
services shall be decided by the head of the public administrative unit;
b) Group-3 and group-4 units shall
send written request to Ministers or heads of central agencies (if the unit is
managed by central agency) or Chairperson of provincial People’s Committees (if
the unit is managed by a local agency) for their approval in which the list of
leased services, volume, standards, quality (if any) and prices of leased
services, payment methods, and responsibilities of the public administrative
unit and of the service provider must be specified;
c) Leasing of service providers
shall comply with in accordance with regulations of the Law on bidding. Leasing
duration shall be subjected to the unit’s demands but shall not exceed the
maximum depreciation period of the leased assets as prescribed by the Law on
depreciation of assets;
d) Costs of leased medical
technical services shall be recorded as rational expenses of the unit.
2. Costs of minor and major surgery
a) Group-1 and group-2 units: Heads
of these units shall, based on their revenues, decide the levels of costs of
minor and major surgery which may be equal to or higher or lower than the cost
levels stipulated by the Government and must specify such costs in their
regulations on internal expenses.
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3. Distribution of incomes
generated within a year
a) Public administrative units
operating the field of healthcare - population shall distribute their financial
incomes earned within a year in accordance with provisions of Article 14,
Article 18 and Article 22 hereof.
b) Depending on their financial
sources, healthcare establishments shall make contributions to the healthcare
fund for the poor, near poor households or families facing economic
difficulties.
This fund shall be used for
covering the following costs: Costs of meals during inpatient treatment; costs
of travel from their houses to hospitals and vice versa, and referral costs;
costs of healthcare services which are not covered by the medical insurance
fund for patients suffering from cancer, hemodialysis, cardiac surgery or other
diseases of which treatment costs are high and cannot be paid by patients.
The head of the healthcare
establishment shall issue regulations on provision of supports which must
ensure public disclosure and transparency.
Article 27.
Allocation of cost estimates to group-3 units
1. Funding from state budget shall
be provided for covering recurrent expenses of the units that are assigned to
provide preventive medicine services (including medical stations of communes,
wards or commune-level towns), health improvement, population or food safety
services which are included in the list of public administrative services
funded by state budget, including:
a) Salaries, salary-based
contributions and allowances as prescribed in the Government's regulations on
salary policies of public administrative units which are determined on the
basis of the number of employees who receive salaries from state budget and
assigned by competent authorities to provide preventive medicine, health
improvement, population or food safety services;
b) Expenses on operating and
ensuring recurrent activities and other specific expenses according to assigned
functions and tasks and applicable regulations.
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3. Funding from state budget shall
be provided for the unit that cannot itself cover recurrent expenses associated
with the following activities: Medical examination and treatment, health
quarantine, preventive medicine, population - family planning, reproductive
health care, health communication and education, forensic examination, forensic
psychiatric assessment, medical assessment, testing for drugs, cosmetics and
pharmaceutical starting materials, inspection of vaccines and biologicals, food
safety testing, quality control and calibration.
Article 28.
Levels of financial autonomy of multi-function health centers
1. Multi-function health centers
shall determine rates of self-covering of recurrent expenses in accordance with
regulations herein. In case a health center’s revenues from medical examination
and treatment and other services are sufficient to cover its recurrent expenses
or both its recurrent expenses and investment expenses for medical examination
and treatment activities: The health center shall be granted the autonomy of
group-1 or group-2 unit. Expenses on preventive medicine, health improvement,
population, food safety, and activities of medical stations of communes, wards
or commune-level towns shall be covered by funding derived from state budget as
prescribed in Clause 1 Article 27 hereof.
2. The health center is allowed to
use revenues from medical examination and treatment and other services, and
funding derived from state budget for activities prescribed in Clause 1 Article
27 hereof for covering costs of its activities. Distribution of financial
incomes earned within a year shall comply with regulations herein.
Section 2.
FINANCIAL AUTONOMY EDUCATIONAL AND TRAINING INSTITUTIONS, AND VOCATIONAL TRAINING
INSTITUTIONS
Article 29.
Requirements to be satisfied by higher education institutions to exercise
autonomy
A higher education institution
shall be allowed to exercise the autonomy in accordance with regulations of the
Law on higher education when it satisfies the following requirements:
1. It has established a school’s
council or university’s council and has been accredited to meet higher
education quality standards by a qualified education quality accreditation
organization.
2. It has promulgated and
implemented regulations on operation of the school’s council or university’s
council; regulations on cooperation between the school’s council or
university’s council, the communist party and the institution; regulations on
organization and operation; democracy regulations; regulations on training
management, science and technology, student’s affairs, finances, and assets,
and adopted policies for ensuring its satisfaction of quality standards
announced by the Government.
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4. It has developed a plan to
exercise autonomy and published all conditions for ensuring its quality,
inspection results, employment rate of graduates and information as prescribed
by law.
Article 30.
Financial autonomy
1. Financial sources:
Financial sources of educational
and training institutions and vocational training institutions shall comply
with the provisions of Article 11, Article 15 and Article 19 hereof and the
followings:
a) Funding from state budget shall
be provided for public educational and training institutions and vocational
training institutions for implementing policies for tuition exemption or
reduction, support for study costs and other support policies for students (if
any) according to Government's regulations;
b) Tuitions shall be collected in
accordance with regulations of laws on education, higher education and
vocational training, and Government's regulations on tuition;
c) Revenues from production and
service provision include: revenues from provision of educational and training
services in the form of continuing education; revenues from short-term training
or refreshing courses in professional skills, improvement of knowledge and
skills for granting training certificates/qualifications and other training
form, and other short-term improvement courses; revenues from educational and
training consulting services; revenues from cooperation activities with
enterprises; revenues from scientific research and technology transfer; and
revenues from other services which are rendered in conformity with the
functions and tasks of the educational and training institution and regulations
of law. Service fees must be stipulated and publicly announced.
2. Use of financial sources:
Educational and training
institutions and vocational training institutions shall decide to use their
financial sources for covering their recurrent expenses to ensure their service
quality standards. The autonomy to use financial sources shall comply with the
provisions of Article 12, Article 16 and Article 20 hereof and the followings:
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b) Expenditures on investment and
development of science and technology potential and encouragement of science
and technology activities in higher education institutions shall comply with
regulations of the Law on higher education and shall be recorded as rational
expenses of the unit.
3. Distribution of incomes
generated within a year
a) Educational and training institutions
and vocational training institutions shall distribute their financial incomes
earned within a year in accordance with provisions of Article 14, Article 18
and Article 22 hereof.
b) Based on their financial
sources, educational and training institutions and vocational training
institutions shall make contributions to the student support funds. The student
support fund shall be managed and used according to guidelines given by the
Ministry of Education and Training (in the field of education and training) and
the Ministry of Labor, War Invalids and Social Affairs (in the field of
vocational training).
Article 31.
Financial autonomy of regional universities
The financial autonomy of regional
universities shall comply with regulations herein and the followings:
1. The Ministry of Education and
Training shall provide specific guidelines on the financial autonomy of
regional universities.
2. Regional universities shall
develop their own financial regulations and submit them to the Ministry of
Education and Training for approval. Based on the financial regulations of a
regional university which have been approved by the Ministry of Education and
Training, Director of that regional university shall develop their own
regulations on internal expenses; heads of member universities and affiliated
entities of the regional university shall develop their own regulations on
internal expenses.
Chapter IV
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Article 32.
Budget estimate preparation
1. Group-1 and group-2 units
a) Annually, based on the
implementation result in terms of service quantity and volume, conditions of
operating revenues and expenses generated and incurred from public
administrative services and others in the current year, task requirements
specified in the planning year, the public administrative unit shall draw up
the plan on service quantity and volume and prepare the budget estimate for
submission to the superior agency;
b) With regard to public administrative
services ordered by the Government: Annually, based unit prices, quantity and
volume of ordered services under guidelines given by ministries, central
agencies and provincial People’s Committee, the public administrative unit
shall prepare the budget estimate for submission to its superior agency.
2. Group-3 units: Based on the task
performance results in the current year and assigned tasks in the planning
year, these units shall set plans on service quantity and volume and estimates
of revenues and expenses and submit them to its superior agency.
3. Group-4 units: Based on the task
performance results in the current year, tasks assigned by competent
authorities in the planning year, the number of employees approved by competent
authorities, and current regulations on expenses, these units shall prepare
their estimates of revenues and expenses for submission to their superior
agencies.
4. Public administrative units
shall make their estimates of revenues and expenses covered by retained amounts
of collected fees as prescribed by the Law on fees and charges; estimates of
expenses on performance of non-recurrent tasks as prescribed by the Law on
state budget.
5. Annually, based on estimates of
revenues and expenses formulated by public administrative units, their superior
agencies shall be responsible for considering and preparing a consolidated
estimate for submission to the finance agency of the same level and other
relevant agencies in accordance with the Law on the state budget.
Article 33.
Distribution and allocation of budget estimates
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2. Based on the budget estimates
allocated by competent authorities, superior agencies shall distribute and
allocate budget estimates to their affiliated units, in which estimated budget
for ordered or assigned public administrative services funded by state budget
for affiliated public administrative units; budget for placing orders (or
assigning tasks as stipulated by specialized laws) for providers of other
public administrative services; or budget for bidding for provision of public
administrative services funded by state budget as prescribed in the
Government’s Decree No. 32/2019/ND-CP dated April 10, 2019 on assignment of
tasks, order placement or bidding for provision of public services and products
funded by funding for recurrent expenses derived from state budget (hereinafter
referred to as “Decree No. 32/2019/ND-CP”).
Article 34.
Accounting and statements
1. Public administrative units
shall carry out accounting for administrative operations and internal audit in
accordance with regulations of law on internal audit; open accounting books for
recording public administrative services funded by state budget provided as
assigned by competent authorities and public administrative services not funded
by state budget provided to meet social needs.
If group-1 units develop management
and accounting schemes under the model of an enterprise which have been
approved by competent authorities, they shall comply with regulations on
accounting for enterprises.
2. Public administrative units
shall prepare and submit annual financial statements to their superior agencies
and relevant agencies as prescribed by the Law on accounting.
3. Public administrative units
shall make annual statements of funding derived from state budget, aids and
grants, retained amounts of collected fees, and other funding sources as
prescribed, and send them to their superior agencies or finance authorities of
the same level as prescribed by the Law on accounting and the Law on state
budget.
4. Based on their actual
conditions, the organization of accounting apparatus at a public administrative
unit shall be decided by the competent authority establishing that unit and
must meet accounting apparatus streamlining requirements.
Chapter V
IMPLEMENTATION
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1. Public administrative units
shall plans to exercise their autonomy for 05-year stabilization period which
is relevant to the social and economic development period stipulated by the
Government; estimates of revenues and expenses in the first year of the
stabilization period and proposals of their levels of financial autonomy which
must be conformable with the functions and tasks assigned by competent
authorities (using the form in Appendix II enclosed herewith), and submit them
to their superior agencies (ministries or central agencies in case the public
administrative units are managed by central government) or provincial People’s
Committees (in case the public administrative units are managed by provincial
government). The plan to exercise autonomy must indicate the level of financial
autonomy according to 04 groups of units prescribed herein.
2. In case a public administrative
unit has affiliated administrative units
a) The public administrative unit
shall develop the plan to exercise autonomy and submit it to its superior
public administrative unit for approval after obtaining the consent from the
superior agency.
b) The superior public
administrative unit shall develop the plan to exercise its autonomy (excluding
the plans to exercise autonomy of its affiliated administrative units as
prescribed in Point a of this Clause) and send it to the superior agency.
3. Based on the plans to exercise
autonomy submitted by public administrative units (excluding those of the
public administrative units specified in Point a Clause 2 of this Article),
superior agencies shall consider and verify estimates of revenues and expenses
in the first year of the stabilization period and determine funding for
recurrent expenses derived from state budget and retained amounts of collected
fees; funding from state budget for ordered public administrative services (in case
funding for ordered services can be determined at the time of verification of
the plan to exercise autonomy); classification of affiliated units according to
levels of their financial autonomy, consolidate and send classification plan
and estimates of revenues and expenses of public administrative units to
finance authorities of the same level (Ministry of Finance or provincial
finance authorities as prescribed) for consideration.
After obtaining written opinions
from the finance authorities of the same level, the superior agencies shall
classify the public administrative units and issue decisions to grant the
financial autonomy to their affiliated public administrative units; approve
estimated funding for recurrent expenses derived from state budget and retained
amounts of collected fees; funding from state budget for ordered public
administrative services (if any) allocated to the units under the plan to
exercise autonomy in the first year of the stabilization period.
4. After each stabilization period
of 05 years, ministries and central agencies (in case the public administrative
unit is managed by a central agency) or provincial People’s Committees (in case
the public administrative unit is managed by a provincial agency) shall review
and improve the levels of financial autonomy of group-3 units (except public
administrative units that provide basic and essential public administrative
services and earn no revenues from administrative operations) according to the
following roadmap:
a) Transfer at least 30% of the
number of public administrative units that self-cover from 70% to less than
100% of recurrent expenses into group-2 units; annually, reduce at least 2,5%
of funding derived from state budget;
b) Transfer at least 30% of the
number of public administrative units that self-cover from 30% to less than 70%
of recurrent expenses into public administrative units that self-cover from 70%
to less than 100% of recurrent expenses; annually, reduce at least 2,5% of
funding derived from state budget;
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5. Public administrative units that
have been classified by competent authorities as group-1 or group-2 units shall
continue exercising financial autonomy in accordance with regulations herein;
shall not be considered to be transferred into group-3 or group-4 units during
the stabilization period of 05 years or after the stabilization period of 05
years, except case of force majeure events (such as disasters or epidemics) or
cases where the unit’s functions, tasks and powers have been adjusted by
competent authorities in accordance with regulations of law resulting in
changes to revenues earned by the unit and its level of financial autonomy.
Group-1 and group-2 units shall
provide required documents and reports for superior agencies for allocating
land and public assets in accordance with regulations of relevant laws.
6. The superior agencies shall
carry out restructuring or dissolution of public administrative units that have
insufficiently operated according to Government's regulations on establishment,
restructuring and dissolution of public administrative units.
Article 36.
Responsibilities of ministries and central agencies
1. Responsibilities of ministries
and central agencies
a) Cooperate with the Ministry of
Finance to instruct public administrative units to comply with regulations
herein;
b) Play the leading role and
cooperate with the Ministry of Finance in requesting the Prime Minister to
issue or amend the list of public administrative services funded by state
budget in the fields managed by ministries or central agencies as prescribed in
Article 4 hereof in conformity with actual conditions in each period;
c) Issue or amend economic -
technical norms and cost norms (if any) as the basis for setting unit prices or
prices of public administrative services funded by state budget in accordance
with regulations of the Law on prices and relevant laws which shall be then
used for assigning tasks, placing orders or organizing bidding for provision of
public administrative services according to Decree No. 32/2019/ND-CP ;
d) Promulgate quality criteria or
standards of public administrative services funded by state budget; mechanism
for supervision, assessment and accreditation of service quality, and
regulations on inspection and acceptance of implementation results of public
administrative services funded by state budget of ministries and central
agencies; operating results of public administrative units;
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2. The Ministry of Finance shall:
a) Play the leading role and
cooperate with relevant ministries to implement this Decree;
b) Establish, manage and operate
the information system recording data on finances and public assets of public
administrative units nationwide.
3. The Ministry of Labor, War
Invalids and Social Affairs shall play the leading role and cooperate with
relevant ministries to provide guidelines on salaries of employees and workers
of group-1 and group-2 units as prescribed in Point b Clause 1 Article 12
hereof.
4. In case of fields or sectors
with specific characteristics, ministries and central agencies shall, pursuant
to specialized laws, play the leading role and cooperate with the Ministry of
Finance and relevant ministries and agencies in requesting the Government to
promulgate additional regulations on specific autonomy mechanism in such fields
or sectors.
5. Annually, ministries and central
agencies shall provide the Ministry of Finance with reports on implementation
results of financial autonomy of their affiliated public administrative units;
declare and update information, ensure the connection and integration with the
information system recording data on finances and public assets of public administrative
units nationwide. After each stabilization period of 05 years, ministries and
central agencies shall provide the Ministry of Finance with reports on
assessment of implementation results as prescribed in Clause 4 Article 35
hereof.
Article 37. Responsibilities
of provincial People’s Committees
1. Issue or amend the list of
public administrative services funded by state budget under the management of
provincial governments as prescribed in Article 4 hereof in conformity with
actual conditions in each period.
2. Issue or amend economic -
technical norms and cost norms (if any) as the basis for setting unit prices or
prices of public administrative services funded by state budget in accordance
with regulations of the Law on prices and relevant laws which shall be then
used for assigning tasks, placing orders or organizing bidding for provision of
public administrative services according to Decree No. 32/2019/ND-CP .
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4. Carry out inspection and take
actions against violations committed during the provision of public
administrative services and organize the performance of other contents related
to state management of public administrative services and public administrative
units under the management of provincial governments.
5. Annually, provincial People's
Committees shall provide the Ministry of Finance with reports on implementation
results of financial autonomy of their affiliated public administrative units;
declare and update information, ensure the connection and integration with the
information system recording data on finances and public assets of public
administrative units nationwide. After each stabilization period of 05 years,
provincial People's Committees shall provide the Ministry of Finance with
reports on assessment of implementation results as prescribed in Clause 4
Article 35 hereof.
Article 38.
Responsibilities of public administrative units
1. Bear responsibility to their
superior agencies and take legal liability for decisions to exercise their
financial autonomy.
2. Ensure that their provided
public administrative services meet quality standards or criteria stipulated by
competent authorities.
3. Formulate and implement
regulations on internal expenses, asset use, grassroots-level democracy,
financial disclosure and internal audit in accordance with applicable
regulations.
4. Implement regulations on public
disclosure; take accountability for their operations and data on revenues and
expenses included in the plan to exercise autonomy before their supervisory
authorities, state regulatory authorities, audit agencies and inspection
agencies as prescribed by law. Annually, the public administrative unit shall
assume responsibility for reports on assessment of implementation results of
its financial autonomy submitted to its superior agency as prescribed.
Article 39.
Application of this Decree to other entities
1. Public administrative units affiliated
to socio-political-professional organizations, social organizations,
socio-professional organizations and other organizations that are allowed to
exercise the financial autonomy as prescribed in this Decree according to the
rule that they shall self-cover their operating expenses without funding from
state budget.
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Article 40.
Transition
1. The units that have been granted
the financial autonomy in accordance with the Government’s Decree No.
43/2006/ND-CP dated April 25, 2006, the Government’s Decree No. 54/2016/ND-CP
dated June 14, 2016 and the Government’s Decree No. 141/2016/ND-CP dated
October 10, 2016 shall continue implementing the plans to exercise financial
autonomy approved by competent authorities until the end of 2021.
2. Since 2022, public
administrative units shall comply with the provisions of Article 35 hereof and
the followings:
a) By March 31, 2022, group-3 and
group-4 units shall submit their plans to exercise autonomy to their superior
agencies for approval;
b) By June 30, 2022, ministries,
central agencies, and provincial or district People’s Committees shall approve
the plans to exercise financial autonomy of public administrative units under
their management after obtaining the consent from finance authorities of the
same level.
3. The public administrative units
that have been allowed by the Prime Minister or provincial People's Committees
to implement the pilot mechanism for exercising autonomy to use funding for
covering recurrent expenses and investment expenses before this Decree comes
into force shall continue being treated as group-1 units and be allowed to
exercise the autonomy under the decisions issued by the Prime Minister or
provincial People's Committees or exercise the financial autonomy in accordance
with regulations herein.
4. Public administrative units that
have been allowed by competent authorities to apply the financial mechanism as
enterprises before this Decree comes into force shall select either to comply
with regulations adopted by competent authorities or to apply the mechanism for
financial autonomy of group-1 units as prescribed herein.
5. The balances on reserve funds
for income stabilization (which have been established according to the
Government’s Decree No. 43/2006/ND-CP dated April 25, 2006), the balances on
funds for supplementation of incomes (which have been established according to
the Government’s Decree No. 54/2016/ND-CP dated June 14, 2016 and the
Government’s Decree No. 141/2016/ND-CP dated October 10, 2016) up to the
effective dates of this Decree shall be used as follows:
a) Group-1 and group-2 units shall
be allowed to transfer these balances to the funds for supplementation of
incomes; and transfer balances on the funds for supplementation of incomes to
reward and welfare funds since the Government's regulations on salary policies
under Resolution No. 27-NQ/TW come into force;
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Article 41.
Effect
1. This Decree comes into force
from August 15, 2021.
2. From the effective date of this
Decree, the following regulations shall cease to have effect:
a) Government’s Decree No.
16/2015/ND-CP dated February 14, 2015;
b) Government’s Decree No.
54/2016/ND-CP dated June 14, 2016;
c) Government’s Decree No.
141/2016/ND-CP dated October 10, 2016;
d) Government’s Decree No.
85/2012/ND-CP dated October 15, 2012.
3. Ministers, heads of ministerial
agencies, heads of governmental agencies, and Chairpersons of provincial
People’s Committees shall implement this Decree.
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ON
BEHALF OF THE GOVERNMENT
PP. PRIME MINISTER
DEPUTY PRIME MINISTER
Le Minh Khai