Chapter IV
MANAGEMENT OF STATE BUDGET FOR COMMISSIONING, ORDERING OR TENDERING FOR PUBLIC GOODS AND SERVICES
Article 22. Setting the budget
1. Setting budget expenditures on commissioning, ordering or tendering for public goods and services shall be subject to regulations of the Law on State Budget, regulatory documents on instructions for implementation of the Law on State Budget, regulatory provisions of other relevant law and this Decree.
2. Setting budget expenditures
a) Every year, based on public services classified in detail by their amount, quantity, unit price, price, budget for the preceding year (in case of commissioning or ordering the public good or service), tendering in the preceding year (in case of tendering the public good or service) and anticipated changes in input cost elements; according to the guidelines of Ministries, central authorities and provincial People's Committees, all-level budgetary units estimate expenditures on supply of public services while their budgets are set; shall include these expenditures in their budget proposals submitted to superior managing bodies in accordance with regulations;
b) Superior managing bodies review these submitted budget proposals before integrating them into the final budgets to be submitted to same-level financial regulators and other relevant authorities in accordance with regulatory provisions of the Law on State Budget. For public services that the Government orders or commissions at the non-inclusive prices, state grants offset against costs not yet included in the price of the public service in question must be included in the budget; For public goods and services, state budget expenditures used as the state subsidy must be included in the budget.
Where public goods and services are on the list of paid public goods and services, budgetary units must include fees or charges retained for provision and supply of services and collection of fees and charges under law on fees and charges.
Article 23. Dividing up and allocating the budget
1. Dividing up the budget to spend on commissioning and ordering public goods and services, and allocating it by a superior managing body to a state-owned public service unit; dividing up the budget to spend on ordering and purchasing or tendering for public goods and services, and allocating it by a superior managing body to other public service provider; a producer or supplier of a public good or service (or the budget for commissioning a public good or service where prescribed in specialized law) shall be subject to the Law on State Budget, written documents providing guidance on implementation of the Law on State Budget, regulatory provisions of other relevant law and this Decree.
2. Based on the budget allocated by a competent authority, the superior managing body shall divide up that budget and allocate it to its directly-affiliated units, clearly distinguishing part of the budget used as funding for commissioning, ordering or tendering for supply of state-funded public services from part of the budget used as the subsidy on public goods and services.
Ministries, central, local authorities or immediately-inferior managing bodies can delegate authority to commission, order or tender for public goods and services to state-owned public service units; other public service providers; producers and suppliers of public utilities within the budgets that they are allocated.
3. The act of allocating the budgets for ordering state-funded public services to state-owned public service units shall be performed according to the calculation schedule of prices of public services prescribed in regulatory provisions in force.
Article 24. Implementing the budget
1. Disbursing budgeted funds for the commissioning process
According to the budgets allocated by competent authorities; spending rules and regulations in force; performance testing results; and other relevant documents (if any), state-owned public service units are entitled to advances and payments in accordance with the Law on State Budget and other regulations in force.
Where specialized law prescribes the act of commissioning public utilities, disbursement of funds for commissioning these public utilities shall be subject to the Law on State Budget, specialized law, other relevant law and regulatory provisions in force.
2. Disbursing budgeted funds for the ordering and tendering process
a) For budgeted funds for ordering public goods and services from state-owned public service units: Based on the budget allocated by a competent authority; the decision to place an order issued by a superior managing body to a state-owned public service unit; unit and total price of public good or service on order; report on acceptance testing of the public good or service that has been produced or supplied under regulations of the competent authority; annual performance testing report (by using Form No. 02 attached hereto); other relevant documents (if any), the state-owned public service unit receiving the order is entitled to advances or payments prescribed in the Law on State Budget and other regulatory provisions in force.
b) For budgeted funds for implementation of agreements to purchase and tender for public goods and services from other public service providers; producers or suppliers of public utilities: Based on the budgets allocated by competent authorities; the agreements entered into between purchasers and suppliers of other public service providers; producers or suppliers of public utilities; unit prices, total prices, subsidies, selling prices; product acceptance testing reports required by competent authorities; annual contract acceptance testing and discharge reports (by using Form No. 04 attached hereto); other relevant documents (if any), contracting agencies can give advances and payments to suppliers winning orders according to the Law on State Budget, specialized law, other relevant law and regulatory provisions in force.
3. Funds for placement of orders and conclusion of agreements to provide public goods and services; surpluses (the amount by which the amount of money received is greater than the amount of money spent) arising from such placement of orders and conclusion of agreements (if any) shall be subject to the following regulations:
a) Suppliers that are state-owned public service units may enjoy financial freedom according to the Government’s Decree No. 16/2015/ND-CP dated February 14, 2015, prescribing the financial autonomy mechanism of state-owned public service units; the Government’s Decree No. 141/2016/ND-CP dated October 10, 2016, prescribing the financial autonomy mechanism of state-owned public service units in economic and other public sectors; the Government’s Decree No. 54/2016/ND-CP dated June 14, 2016, prescribing the autonomy mechanism of public science and technology organizations; other Decrees on the autonomy mechanism of state-owned public service units in health, training, education, vocational education, culture, sports, tourism, information and communication sectors and written documents stating amendments or supplements thereto (if any).
b) Suppliers of other public services; producers and suppliers of public utilities can, at their discretion, decide these amounts in accordance with law in force and regulatory provisions of specialized law (if any); must fulfill their financial obligations to the Government.
4. After completion of the commissioning, ordering or tendering process, if the results of the acceptance testing conducted by the superior managing body indicate that the acquired public good or service fails to meet the prescribed requirements; the amount or quantity thereof is inadequate as expected; or there is any reason to suspend or cease the commissioning, ordering or tendering process, actions to transfer, dispose of or withdraw budgeted funds in surplus shall be taken in accordance with the Law on State Budget and written instructional documents thereof.
Article 25. Accounting for budgeted funds
1. Public service units shall record budgeted funds for commissioning and ordering public services in the final accounts of budgetary units that are submitted to superior managing bodies for their approval and review in accordance with regulations of the Law on State Budget and regulatory provisions in force.
2. Accounting for budgeted funds for implementation of agreements to purchase and tender for public goods and services from other public service providers; producers or suppliers of public utilities (or commissioning funds prescribed in specialized law) shall be as follows: At the end of each fiscal year, the purchaser and the supplier involved in the ordering, commissioning and tendering process shall conduct the contract acceptance testing and discharge; shall keep accounts of budgeted funds under the Law on State Budget, specialized law, other relevant law and regulatory provisions in force.
As per terms and conditions of the agreement already in effect; the budget allocated by the competent authority; the decision on unit and total prices of the public good or service to be ordered (or to be commissioned) of the competent authority, and the selling price regulated by the State; the subsidy; the report on contract acceptance testing and discharge and other relevant documents (where available), the agency ordering, tendering for (or commissioning) the public good or service shall disburse and account for budgeted funds for the commissioning, ordering or tendering process that are allocated to other public service providers; producers or suppliers of public utilities; and proceed to collaborate with the state budget in completing the final accounts of these budgeted funds in accordance with regulations in force.
Tìm kiếm
Nghị định 32/2019/NĐ-CP (Bản Word)
Nghị định 32/2019/NĐ-CP (Bản Pdf)