Recently, the Government of Vietnam has signed and issued Decree 117/2013/ND-CP amending and supplementing certain articles of Decree 130/2005/ND-CP dated October 17, 2005 by the Government of Vietnam stipulating policies on self-control and self-responsibility in the use of staff and administrative management funding for state agencies.
The determination of the allocated budget to implement the policies of autonomy and accountability for the use of staffing and administrative management funds for state agencies is regulated in Article 6 of Decree 130/2005/ND-CP and amended and supplemented in Clause 5, Article 1 of Decree 117/2013/ND-CP as follows:
Illustration (source: internet)
The administrative management budget allocated annually to agencies implementing autonomy and accountability policies includes:
- Lump sum salary based on the staffing number authorized by the competent authority on the basis of job positions and the structure of official ranks; in case the agency has not been approved for job positions and official ranks structure, the lump sum salary is based on the staffing number allocated in 2013;
- Lump sum for regular activities based on the staffing number authorized by the competent authority on the basis of job positions and the structure of official ranks and the current state budget allocation norms; in case the agency has not been approved for job positions and official ranks structure, the lump sum for regular activities is based on the staffing number authorized in 2013;
- Expenditure on regular procurement, repair (excluding procurement, repair according to the project);
- Expenditure on specific regular professional activities which have determined workload and according to the standards and policies regulated by the competent authority.
Regarding communes, wards, and commune-level towns: The People's Committee of provinces and centrally-run cities, based on the method of determining the allocated budget to implement autonomy policies specified at point a, clause 4, Article 1 of this Decree and based on Decree 29/2013/ND-CP dated April 8, 2013, of the Government of Vietnam amending and supplementing some articles of Decree 92/2009/ND-CP dated October 22, 2009, of the Government of Vietnam on titles, the number, some policies towards officials in communes, wards, commune-level towns and people engaged in non-specialized activities at the commune level, submit to the People's Council at the same level to specify the method of determining the allocated budget to implement autonomy policies, the total lump sum fund of allowances for people engaged in non-specialized activities at the commune level, and the lump sum budget for activities of socio-political organizations at the commune, hamlet, residential group level ensuring suitability to the actual situation of the locality.
The allocated budget is used as follows:
- The allocated budget is distributed into expenditure groups implementing autonomy and accountability policies. Based on the implementation status of the assigned tasks, the head of the agency implementing autonomy policies independently decides to allocate the allocated budget into suitable expense items; has the right to adjust between expense items if deemed necessary;- Agencies implementing autonomy policies may apply the current financial spending policies to implement but must not exceed the maximum spending level prescribed by the competent state authority;- Within the scope of the allocated autonomous budget, the agency implementing autonomy decides to allocate the whole or part of the regular activity budget and the budget for implementing specific regular professional activities to each department to proactively perform the tasks. The management and use of the allocated budget ensure compliance with the expenditure control process and invoices, vouchers as prescribed by law, except for some allocated expenses that do not require invoices as regulated by the Ministry of Finance.
More details can be found in Decree 117/2013/ND-CP, effective from January 1, 2014.
Thu Ba
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