Nghị định 43/2006/NĐ-CP quyền tự chủ, tự chịu trách nhiệm thực hiện nhiệm vụ, tổ chức bộ máy, biên chế tài chính đối với đơn vị sự nghiệp công lập

DECREE

PROVIDING FOR THE RIGHT TO AUTONOMY AND SELF-RESPONSIBILITY FOR TASK PERFORMANCE,  ORGANIZATIONAL APPARATUS, PAYROLL AND FINANCE OF PUBLIC NON-BUSINESS UNITS

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to State Budget Law No. 01/2002/QH11 of December 16, 2002;
At the proposal of the Minister of Finance and the Minister of Home Affairs,

DECREES:

Chapter I

GENERAL PROVISIONS

Article 1.- Scope and subjects of regulation

1. This Decree provides for the right to autonomy and self-responsibility for task performance, organizational apparatus, payroll and finance of public non-business units (called non-business units for short), which are established under decisions of competent state agencies.

Units exercising the right to autonomy and self-responsibility must be independent budget-estimating ones, which have their own seals and accounts and accounting apparatuses organized in accordance with the provisions of the Accounting Law.

2. The Radio Voice of Vietnam, Vietnam News Agency and non-business units having particular operational process and non-business units attached to the Ministry of Defense, the Ministry of Public Security, political organizations and socio-political organizations may apply the provisions of this Decree.

3. Science and technology institutions shall comply with the provisions of the Government's Decree No. 115/2005/ND-CP of September 5, 2005, providing for the mechanism of autonomy and self-responsibility of public science and technology institutions.

Article 2.- Objectives of exercise of the right to autonomy and self-responsibility

1. To give the right to autonomy and self-responsibility to non-business units in organizing their works, restructuring their apparatuses, using their labor and financial resources to accomplish the assigned tasks; to bring into full play their own capabilities in order to provide high-quality services for society; and increase revenues to step by step ensure laborers' incomes.

2. To materialize the undertaking of socialization of the provision of services for society, to mobilize social community's contributions to the development of non-business operations, step by step reduce the state budget subsidy.

3. While delegating the right to autonomy and self-responsibility to non-business units, the State still pays attention to investment in further development of non­business operations; ensure that social policy beneficiaries, ethnic minority people and people in deep-lying, remote and special difficulty-hit areas will be provided with better and better services under regulations.

4. To clearly distinguish the state management mechanism applicable to non-business units from that applicable to state administrative agencies.

Article 3.- Principles for exercise of the right to autonomy and self-responsibility

1. Accomplishing the assigned tasks; being in line with the assigned functions and tasks, professional and financial capacities of the units, with regard to commodity production and service provision (called service activities for short).

2. Exercising publicity and democracy in accordance with the provisions of law.

3. Exercising the right to autonomy in association with self-responsibility before immediate superior agencies and before law for one's own decisions; being subject to inspection and supervision by competent state agencies.

4. Guaranteeing the State's interests, the rights and obligations of organizations and individuals under the provisions of law.

Article 4.- Operational transformation

The State encourages public non-business units to switch to operate after the model of enterprises or non-public units in order to bring into full play all of their operational capabilities according to the provisions of law.

Public non-business units transformed into enterprises or non-public units shall enjoy tax and land preferences as well as property already invested by the State in accordance with the provisions of law.

Chapter II

PROVISIONS ON THE RIGHT TO AUTONOMY, SELF-RESPONSIBILITY FOR TASK PERFORMANCE, ORGANIZATIONAL APPARATUS AND PAYROLL

Section 1. RIGHT TO AUTONOMY AND SELF-RESPONSIBILITY FOR TASK PERFORMANCE

Article 5.- The right to autonomy and self-responsibility for task performance

Non-business units shall exercise the right to autonomy and self-responsibility in defining tasks, elaborating plans and organizing operations, including:

1. With regard to tasks assigned or ordered by the State, the units may take initiative in deciding on performance measures to ensure the quality and schedule.

2. With regard to other activities, the units shall have the right to autonomy and be responsible for the following tasks:

a/ Organizing service activities in accordance with their professional domains and capabilities as well as the provisions of law;

b/ Entering joint-ventures or cooperation with organizations and/or individuals to provide services, thus meeting social demands in accordance with the provisions of law.

3. Non-business units which self-finance all or part of their operations (as defined in Article 9 of this Decree) shall, depending on the domains they are operating in and their capabilities, be entitled to:

a/ Decide on property procurement, investment in construction of material foundations with non-business operation development funds and mobilized capital according to the plans approved by competent authorities;

b/ Participate in bidding for service activities in accordance with their professional domains;

c/ Use property for joint venture, cooperation or contribute capital to joint-ventures with domestic and foreign organizations and/or individuals for construction investment, procurement of machinery and equipment for service activities in line with their functions and tasks under the State's current regulations.

4. Branch- and domain-managing ministries shall assume the prime responsibility for, and coordinate with the Home Affairs Ministry and the Finance Ministry in, guiding the exercise of the right to autonomy and self-responsibility for task performance in non­business domains under their respective state management.

Section 2. RIGHT TO AUTONOMY, SELF-RESPONSIBILITY FOR ORGANIZATIONAL APPARATUS, PAYROLL AND PERSONNEL

Article 6.- On organizational apparatus

1. On founding: Non-business units may found their attached non-business organizations for service activities in accordance with their assigned functions and tasks; with the plan on autonomy and self-responsibility for task performance, organizational apparatus and payroll, which shall self-finance their operations (except non-business units where, as provided for by law, this power is vested to the Government, the Prime Minister, branch-managing ministers or presidents of provincial-level People's Committees).

2. On merger and dissolution: Non-business units may merge or dissolve their attached organizations (except non-business units where, as provided for by law, this power is vested to the Government, the Prime Minister, branch-managing ministers or presidents of provincial-level People's Committees).

3. The specific functions and tasks as well as operation regulations of the said attached organization shall be provided by the heads of non-business units (except non-business units where, as provided for by law, this power is vested to the Government, the Prime Minister, branch-managing ministers or presidents of provincial-level People's Committees).

Article 7.- On payroll

1. Non-business units which self-finance ail their operations shall be entitled to decide on their payroll. For non-business units which self-finance part of their operations and those wholly funded by the state budget, on the basis of their assigned functions and tasks and actual work requirements, payroll quotas and financial capacities, their heads shall elaborate annual payroll plans to be sent to immediate managing agencies for sum-up and handling according to their competence.

2. Heads of the units may decide to sign labor-hiring or package contracts for the performance of jobs which need no regular staffs on the payroll; sign contracts or other forms of cooperation with domestic and foreign experts as well as scientists so as to meet the units' professional requirements.

Article 8.- On management and use of cadres and civil servants

1. To decide on recruitment of cadres and civil servants through examination or consideration.

2. To decide on appointment of civil servants (for titles equivalent to senior experts or lower titles), sign working contracts with recruits who satisfy all criteria of the concerned ranks and are compatible with the structure of professional titles under the provisions of law.

3. To arrange and use cadres and civil servants on the basis of ensuring the compatibility of the assigned tasks with their respective ranks and the state regulations on responsibilities to perform their tasks and public duties.

4. To decide on mobilization, detachment, retirement, job severance, termination of working contracts, commendation or discipline of cadres and civil servants under their management in accordance with the provisions of law.

5. To decide on the raising of salary grades on time or ahead of time for cadres and civil servants in the same rank and receive, transfer holders of titles equivalent to senior experts or lower titles according to conditions and criteria prescribed by law.

6. Non-business units attached to ministries, ministerial-level agencies, Government-attached agencies or People's Committees of provinces or centrally-run cities may decide to invite foreign specialists for professional jobs, send their cadres to work or study abroad in order to raise their professional qualifications, and have competent agencies to carry out entry and exit procedures for them in accordance with the provisions of law.

7. Branch- and domain-managing ministries shall assume the prime responsibility for, and coordinate with the Home Affairs Ministry and the Finance Ministry in guiding the exercise of the right to autonomy and self-responsibility for organizational apparatus, payroll and personnel in the non-business domains under their respective state management.

Chapter III

PROVISIONS ON THE RIGHT TO FINANCIAL AUTONOMY AND SELF-RESPONSIBILITY

Section 1. GENERAL PROVISIONS

Article 9.- Classification of non-business units

1. Based on their non-business revenue sources, non-business units are classified for exercise of the right to financial autonomy and self-responsibility as follows:

a/ Units which have non-business revenue sources to self-finance all their regular operations (called fully self-financing non-business units for short)

b/ Units which have non-business revenue sources to self-finance part of their regular operations while the remaining part is financed by the state budget (called partially self-financing non-business units for short);

c/ Units with low non-business revenues or without revenues whose regular operations according to their respective functions and tasks are fully financed by the state budget (called non-business units wholly funded by the state budget for short).

2. With regard to particular non-business units under the Radio Voice of Vietnam or Vietnam News Agency and units with particular operational processes defined in Clause 2, Article 1 of this Decree, the determination of their right to financial autonomy and self-responsibility shall comply with the classification of their managing agencies.

3. The classification of non-business units according to the above provisions shall be kept unchanged for 3 years. After 3 years, such units shall be considered for proper re-classification.

Article 10.- Fulfillment of obligations towards the state budget

Non-business units involved in service activities must register, declare and pay all taxes and other amounts (if any), enjoy tax exemption or reduction in accordance with the provisions of law.

Article 11.- Mobilization of capital and borrowing of credit capital

Non-business units involved in service activities may borrow capital from credit institutions, mobilize capital from their cadres and civil servants for investment in expansion and raising of quality of non­business operations, organization of service activities in line with their functions and tasks, and shall have to pay debts by themselves according to the provisions of law.

Article 12.- Management and use of property

The units shall invest, procure, manage and use state property according to the provisions of law on management of state property at non-business units. With regard to fixed assets used in service activities, depreciation must be made to recover capital according to regulations applicable to state enterprises. The units may retain fixed asset depreciation sums and proceeds from the liquidation of assets belonging to the state budget for supplementation of their non-business operation development funds.

Fixed asset depreciation sums and proceeds from the liquidation of assets belonging to loan capital sources shall be used for debt payment. Where all debts have been paid, the units may retain the remainder for supplementation of their non-business operation development funds (if any).

Article 13.- Transaction accounts

Non-business units shall open accounts at state treasuries to record state budget allocations in accordance with the provisions of the State Budget Law; open deposit accounts at banks or state treasuries to record revenues and expenditures of service activities.

Section 2. RIGHT TO FINANCIAL AUTONOMY AND SELF-RESPONSIBILITY OF FULLY SELF-FINANCING NON-BUSINESS UNITS AND PARTIALLY SELF-FINANCING NON-BUSINESS UNITS

Article 14.- Financial sources

1. State budget allocations, including:

a/ Allocations to ensure regular operations for performance of functions and tasks of partially self-financing units (after balancing non-business revenue sources), which shall be assigned by their immediate superior agencies based on the estimates assigned by competent authorities.

b/ Allocations for performance of scientific and technological tasks (for units other than science and technology institutions);

c/ Allocations for implementation of personnel training programs;

d/Allocations for implementation of national target programs;

e/ Allocations for performance of orders placed by competent state agencies (investigation, planning, survey or other tasks);

f/ Allocations for performance of urgent tasks assigned by competent authorities;

g/ Allocations for implementation of the policy on payroll streamlining under the state regime (if any);

h/ Allocations for capital construction investment, procurement of equipment, overhaul of fixed assets in service of non-business operations according to projects approved by competent authorities within the annually-assigned estimates;

i/ Reciprocal capital for implementation of projects funded with foreign capital sources which have been approved by competent authorities;

j/ Other funds (if any).

2. Revenues from non-business operations, including:

a/ The amounts of charges and fees belonging to the state budget which are retained according to the provisions of law;

b/ The revenue from service activities;

c/The revenue from other non-business operations (if any);

d/ Profits gained from joint-venture or cooperation activities, interests on bank deposits.

3. Aids, financial supports, gifts, presents and donations provided for by law.

4. Other sources, including:

a/ Capital borrowed from credit institutions, capital mobilized from cadres and civil servants within the units;

b/Joint-venture and cooperation capital of domestic and foreign organizations and individuals provided for by law.

Article 15.- Expenditure contents

1. Regular expenditures, including:

a/ Expenditure on operations according to the functions and tasks assigned by competent authorities;

b/ Expenditure on performance of charged jobs or services;

c/ Expenditure on service activities (including those on fulfillment of obligations towards the state budget, fixed asset depreciation under regulations, and payment of loan principals and interests according to the provisions of law).

2. Irregular expenditures, including:

a/ Expenditure on performance of scientific and technological tasks;

b/ Expenditure on implementation of personnel training and fostering programs;

c/ Expenditure on implementation of national target programs;

d/ Expenditure on performance of orders placed by the State (investigation, planning, survey or other tasks) according to prices or price brackets set by the State;

d/ Expenditure on reciprocal capital for implementation of projects funded with foreign capital sources according to regulations;

f/ Expenditure on performance of urgent tasks assigned by competent authorities;

g/ Expenditure on payroll streamlining according to the state-prescribed regime (if any);

h/ Expenditure on capital construction investment, procurement of equipment, overhaul of fixed assets for implementation of projects approved by competent authorities;

i/ Expenditure on implementation of projects funded with foreign aids;

j/ Expenditures on joint venture and cooperation activities;

k/ Other expenditures under regulations (if any).

Article 16.- Autonomy with regard to revenues and revenue levels

1. Non-business units assigned by competent state agencies to collect charges and fees must collect them fully and properly according to collection levels and subjects defined by competent state agencies.

Where competent state agencies set revenue brackets, the units shall base themselves on their demand for operational expenditures and social contribution capacity to decide on specific revenue levels suitable to each type of operation or subject, which, however, must not exceed the bracket levels set by competent agencies.

The units shall apply reduction and exemption regime to policy and social beneficiaries in accordance with the State's regulations.

2. With regard to products, commodities and services ordered by state agencies, the revenue collection levels shall comply with the unit prices set by competent state agencies; where prices of products have not yet been set by competent state agencies, the revenue collection levels shall be determined on the basis of the cost estimates approved by finance agencies of the same level.

3. With regard to service activities under contracts with domestic or foreign organizations and individuals, joint venture or cooperation activities, units may decide on specific revenues and revenue collection levels on the principle of fully offsetting expenses and generating revenues for accumulation.

Article 17.- Autonomy in the use of financial sources

1. Based on their assigned tasks and financial capacities, with regard to the regular expenditures defined in Clause 1, Article 15 of this Decree, the unit heads shall decide on a number of levels of expenditure for management and professional operations, which are higher or lower than those set by competent state agencies.

2. Based on the nature of jobs, the unit heads shall decide on the mode of assigning package expenditures to each attached division or unit.

3. The decision on construction investment, new procurement and overhaul of assets shall comply with the provisions of law and this Decree.

Article 18.- Wages, remunerations and incomes

1. Wages and remunerations:

a/ With regard to activities of performing the functions and tasks assigned by the State, the units shall calculate expenditures on wage and remuneration paid to their cadres, civil servants and laborers (called laborers for short) according to the rank and position-based wage levels stipulated by the State;

b/ With regard to activities of supplying products ordered by the State whereby wage unit prices are included in product unit prices approved by competent agencies, the units shall calculate wages and remunerations according to the prescribed wage unit prices. Where wage unit prices have not yet been set for their products by competent agencies, the units shall make calculations according to the rank- and position-based wages provided by the State;

c/ With regard to service activities subject to separate cost accounting, the expenditures on wage and remuneration paid to laborers shall comply with the wage regime applicable to state enterprises. Where expenditures are not accounted separately, the units shall calculate them according to the rank- and position-based wages provided by the State.

2. The State encourages non-business units to increase revenues, save expenditures, streamline the payroll and increase incomes for laborers based on their accomplishment of assigned tasks, after fulfilling all obligations towards the state budget; depending on their financial results in the year, the units shall determine the total incomes they have to pay, concretely:

a/ Fully self-financing units may decide on the total incomes of their laborers in the year after making deductions for setting up non-business operation development funds according to the provisions of Point a, Clause 1, Article 19 of this Decree;

b/ Partially self-financing units may decide on the total incomes of their laborers in the year, which, however, must not exceed three times the total rank-and position-based wage funds of the year as stipulated by the State, after making deductions for setting up non-business operation development funds according to the provisions of Point b, Clause 1, Article 19 of this Decree.

The payment of incomes to laborers in the units shall comply with the principle that those who work with higher productivity and make more contributions to increasing revenues and reducing expenditures shall be paid more than others. Heads of the units shall pay incomes according to internal spending regulations of their units.

3. When the State adjusts regulations on wages or raise the minimum wage level, the rank- and position- based wage amounts which increase under the state- prescribed regime (called increased wage amounts under the state-prescribed regime) shall be offset by non-business units themselves with non-business revenues and other revenues stipulated by the Government.

If the above sources cannot cover the increased wage amounts under the state-prescribed regime, the deficit shall be considered for offsetting by the state budget so as to ensure the minimum wage level set by the Government.

Article 19.- Use of annual financial results

1. Annually, after paying expenditures, taxes and fulfilling other financial obligations under regulations, the units shall be entitled to use positive differences (if any) between revenues and expenditures in the following order:

a/ With regard to fully self-financing units:

- Deducting at least 25% for setting up the non­business operation development fund;

- Paying increased incomes to laborers;

- Making deductions for setting up the reward fund, the welfare fund and the reserve fund for income stabilization. With regard to the reward fund and the welfare fund, the maximum deduction level shall not exceed the average of 3 months' increased wages, remunerations and incomes actually paid in the year.

The level of increased income payment and levels of deduction for setting up the funds shall be decided by the heads of non-business units according to their internal spending regulations.

b/ With regard to partially self-financing units:

- To deduct at least 25% for setting up the non­business operation development fund;

- To pay increased incomes to laborers according to the provisions of Point b, Clause 2, Article 18 of this Decree;

- To make deductions for setting up the reward fund, the welfare fund and the reserve fund for income stabilization. With regard to the reward fund and the welfare fund, the maximum deduction level shall not exceed the actual average of 3 months' increased wages, remunerations and incomes actually paid in the year.

Where the revenue-expenditure difference of a year is equal to or smaller than the rank- and position-based wage fund of that year, the concerned unit may use such difference to pay increased incomes to laborers and make deductions for setting up four funds: the provision for income stabilization, the reward fund, the welfare fund and the non-business operation development fund, of which the maximum deduction level for the reward fund and the welfare fund shall not exceed the average of 3 months' increased wages, remunerations and incomes actually paid in the year. The increased income and deduction levels for setting up the funds shall be decided by heads of non­business units according to their units' internal spending regulations.

2. Non-business units must not pay the increased incomes and make deductions for setting up the funds from funding sources provided at Points c, d, f, g, h, i and j, Clause 1, Article 14 of this Decree and the funds for performance of their tasks must be carried forward to the subsequent year.

Article 20.- Use of funds

1. The non-business operation development fund shall be used for investment in development of non business operations, supplementation of investment capital for construction of material foundations, procurement of equipment and working facilities, application of scientific, technical and technological advances, provision of additional supports for training and raising of professional skills and qualifications of cadres and civil servants of units; contribution of capital to joint ventures or cooperation with domestic and foreign organizations and individuals for organization of service activities according to the assigned functions and tasks as well as capabilities of the units and the provisions of law. The use of this fund shall be decided by the heads of units in accordance with their internal spending regulations.

2. The provision for income stabilization shall be used to ensure laborers' incomes.

3. The reward fund shall be used for regular or extraordinary rewards for collectives or individuals inside and outside units based on their performance results, achievements and contributions to the units' activities. The reward levels shall be decided by the heads of units according to their internal spending regulations.

4. The welfare fund shall be used for construction, repair of welfare works, expenditures on welfare activities of units' labor collectives; for the provision of extraordinary difficulty allowances for laborers, including those who retire or cease working due to the loss of working capacity; and additional payment to laborers on the payroll who lose their jobs due to payroll streamlining. The heads of units shall decide on the use of this fund according to their internal spending regulations.

Section 3. RIGHT TO AUTONOMY AND SELF-RESPONSIBILITY FOR NON-BUSINESS UNITS FULLY FINANCED BY THE STATE BUDGET

Article 21.- Financial sources

1. The state budget allocations, including:

a/Allocations to ensure the units' regular operations for the performance of their assigned functions and tasks, allocated by their direct managing agencies within the budget estimates assigned by competent authorities;

b/ Allocations for performance of scientific and technological tasks (for units other than scientific and technological institutions);

c/ Allocations for implementation of personnel training and retraining programs;

d/Allocations for implementation of national target programs;

e/ Allocations for performance of urgent tasks assigned by competent authorities;

f/ Allocations for implementation of the payroll streamlining under the State-prescribed regime (if any);

g/Allocations for investment in capital construction, for procurement of equipment, overhaul of fixed assets in service of non-business operations under projects approved by competent authorities within the ambit of the annually assigned budget estimates;

h/ Reciprocal capital for implementation of projects funded with foreign capital sources, approved by competent authorities;

i/ Other allocations (if any).

2. Non-business revenue sources (for units with low revenues), including:

a/ The charge and fee amounts which the units are entitled to retain for use under the State's regulations;

b/ The revenue from service activities;

c/ Other revenues (if any).

3. Aids, financial supports, gifts, presents and donations (if any) provided for by law.

4. Other sources provided for by law (if any).

Article 22.- Expenditure contents 1. Regular expenditures, including:

a/ Expenditure on operations according to the units' functions and tasks assigned by competent authorities;

b/ Expenditure on performance of charged jobs or services;

c/ Expenditure on service activities (including those on the fulfillment of obligations towards the state budget, on fixed asset depreciation under regulations, payment of loan principals and interests according to the provisions of law).

2. Irregular expenditures:

a/ Expenditure on performance of scientific and technological tasks;

b/ Expenditure on performance of personnel training programs;

c/ Expenditure on performance of national target programs;

d/ Expenditure on reciprocal capital for implementation of projects funded with foreign capital;

e/ Expenditure on performance of urgent tasks assigned by competent authorities;

f/ Expenditure on payroll streamlining according to the state-prescribed regime (if any);

g/ Expenditure on investment in capital construction, procurement of equipment and overhaul of fixed assets in implementation of projects approved by competent authorities;

h/ Expenditure on implementation of projects funded with foreign aids;

i/ Other expenditures provided for by law (if any).

Article 23.- Autonomy with regard to revenues, collection levels (for units with low revenues)

1. Non-business units assigned by competent state agencies to collect charges and fees must collect them fully and properly according to the levels and subjects defined by competent state agencies.

Where competent state agencies set charge rate brackets, the units shall base themselves on their operational expenditure demand and social contribution capacity to decide on specific collection levels suitable to each type of operation or subject which, however, must not exceed the bracket rates set by competent agencies.

The units shall exempt or reduce charges and fees for social policy beneficiaries according to the State's regulations.

2. With regard to service activities under contracts with domestic and foreign organizations and individuals, the units may decide on their own revenues and specific collection levels on the principle of ensuring sufficient revenues to cover expenses and make accumulation.

Article 24.- Autonomy in the use of financial sources

1. Based on their assigned tasks and financial capacities, with regard to regular expenditures stipulated in Clause 1, Article 22 of this Decree, the unit heads shall decide on a number of levels of expenditure on management and non-business operations, which, however, must not exceed the levels set by competent state agencies.

2. Based on the nature of jobs, the unit heads shall decide on modes of package expenditure contracting to each attached division or unit.

3. The decision on construction investment, new procurement and overhaul of assets shall comply with the provisions of law and this Decree.

Article 25.- Wages, remunerations and incomes

1. Non-business units must ensure wages for laborers according to the rank- and position-based wage levels set by the State.

2. The State encourages non-business units to increase revenues, save expenses and streamline payroll so as to increase incomes for laborers, based on the latter's accomplishment of assigned tasks, after fulfilling all obligations towards the state budget.

On the basis of their financial results and unused funds, the units shall determine the total level of incomes to be paid in a year, which, however, must not exceed twice the total rank- and position-based wage fund of that year as provided by the State.

The payment of incomes to laborers in the units shall comply with the principle that those who work with higher productivity and make more contributions to increasing revenues and reducing expenses shall be paid more than others. The unit heads shall increased incomes according to their internal spending regulations.

3. When the State adjusts regulations on wages or raise the minimum wage level, the rank- and position-based increased wage amounts under the state-prescribed regime (called increased wage amount under the state regime) shall be supplied from sources defined by the Government in order to ensure the common minimum wage level stipulated by the State.

Article 26.- Use of funds being positive differences between revenues and expenditures

1 .Annually, after offsetting expenses, paying taxes and other prescribed remittances, the remaining funds and positive differences between revenues and expenditures of service activities (if any) shall be used by the units in the following order:

a/ Payment of increased incomes to laborers, provided that the total level of incomes paid by the units to laborers shall not exceed the level specified in Clause 2, Article 25 of this Decree;

b/ Expenditure on rewards to collectives and individuals inside and outside the units, based on their performance results and contributions to the units' activities. The specific reward levels shall be decided by the unit heads according to their internal spending regulations;

c/ Expenditure on welfare and extraordinary difficulty allowances for laborers, including those who retire or cease working due to the loss of working capacity; on additional payment to laborers who lose their jobs due to payroll streamlining. The specific spending levels shall be decided by the unit heads according to their internal spending regulations;

d/. Expenditure on consolidation of the units' material foundations;

e/ Units with unstable fund-saving capacity may set up provisions for income stabilization so as to guarantee the laborers' incomes.

2. Non-business units must not pay increased incomes from the funding sources stipulated at Points c, d, e, f, g, h and i, Clause 1, Article 21 of this Decree and the funds for performance of their tasks must be transferred to the subsequent year.

Section 4. PROVISIONS ON FORMULATION AND IMPLEMENTATION OF REVENUE AND EXPENDITURE ESTIMATES

The formulation and implementation of state budget revenue and expenditure estimates by non-business units shall comply, with the provisions of the State Budget Law and the provisions of this Decree.

Article 27.- Formulation of estimates by non­business units

1. Formulation of estimates for the first year of the period of stable classification of non-business units:

Based on their functions and tasks assigned by competent authorities, tasks of the plan year and current financial spending regime; the results of non­business operations and the situation of financial revenues and expenditures of the preceding year, the units shall formulate revenue and expenditure estimates of the plan year; classify themselves according to the provisions of Article 9 of this Decree; determine the funding amounts proposed for allocation by the state budget for their regular operations (for partially self-financing non-business units and those wholly funded by the state budget); and formulate irregular expenditure estimates according to current regulations.

2. Formulation of estimates for two subsequent years in the period of stable classification of non­
business units:

Based on the state budget allocation levels for their regular operations in performance of the functions and tasks assigned by competent authorities in the preceding year and the increased or reduced tasks in the plan year, the units shall formulate regular revenue and expenditure estimates of the plan year. With regard to funds for their irregular operations, the units shall formulate estimates according to current regulations.

3. Operational fund estimates of non-business units shall be sent to their superior managing agencies under current regulations.

Article 28.- Formulation of budget estimates by superior managing agencies

1. Based on revenue and expenditure estimates for the first year of a stable period, which are formulated by units, the superior managing agencies shall plan the classification of their attached non­business units according to the provisions of Article 9 of this Decree and make sums-up of revenue estimates and budget estimates to ensure expenditures on regular and irregular operations (if any) for the units, then send them to the finance agencies of the same level and relevant agencies according to current regulations.

After getting written opinions of the finance agencies of the same level, the managing ministries (for centrally-run non-business units) or local managing agencies (for locally-run non-business units) shall decide or submit to People's Committees for decision the stable classification of non-business units for three years and for approval the state budget estimates to guarantee regular operations of the units in the first year of the stable period (for partially self-financing non-business units and those wholly funded by the state budget).

2. Annually, in the period of stable classification of non-business units, the managing agencies shall base themselves on revenue and expenditure estimates of such units to formulate and consider sums-up of state budget estimates to be sent to the finance agencies of the same level.

Article 29.- Assignment and implementation of budget estimates

1. Assignment of revenue and expenditure estimates:

a/ The managing ministries (for centrally-run non­business units) and the local managing agencies (for locally-run non-business units) shall decide on assigning budget revenue and expenditure estimates for the first year of a stable classification period to non-business units within the limit of budget revenue and expenditure estimates assigned by competent authorities, after reaching written agreement with the finance agencies of the same level;

b/Annually, in the period of stable classification of non-business units, the managing agencies shall decide on assigning budget revenue and expenditure estimates to non-business units, whereby the funds for their regular operations shall accord with the level of the preceding year, on the increase or reduction of the funds (including those for performance of additional tasks) according to regulations of competent authorities (for partially self-financing non-business units and those wholly funded by the state budget), within the limit of the state budget revenue and expenditure estimates assigned by competent authorities, after reaching written agreement with finance agencies of the same level.

2. Implementation of revenue and expenditure estimates

a/ With regard to expenditures on regular operations: In the course of implementation, the units may adjust expenditure contents and items within the expenditure estimates assigned by competent authorities to suit their actual situation, and at the same time send the adjustments to their respective superior managing agencies and state treasuries where they open accounts for monitoring, management, payment and finalization. At the end of a budget year, the state budget allocations for regular operations of the units and their non-business revenues which have not yet been used up shall be carried forward to the subsequent year for further use;

b/ With regard to expenditures on irregular operations: The adjustment of expenditure items and tasks as well as funds which have not been used or used up by the year-end shall comply with the provisions of the State Budget Law and current guiding documents.

Article 30.- Finalization

At the end of every quarter and year, non-business units shall make accounting reports and reports on finalization of state budget revenues and expenditures and send them to their superior managing agencies for consideration and approval according to current regulations.

Chapter IV

RESPONSIBILITIES OF HEADS OF NON­BUSINESS UNITS, MINISTERS AND PRESIDENTS OF PEOPLE'S COMMITTEES OF PROVINCES AND CENTRALLY-RUN CITIES

Article 31.- Responsibilities of heads of non­business units

1. Heads of non-business units shall be accountable before their immediate superior agencies
and before law for their decisions in exercising the right to autonomy with regard to the tasks,
organizational apparatus, payroll and finance of their units.

2. To organize the implementation of the State's regulations on environmental protection, security, social order, maintenance of safety and state secrets in their units' operations. To fulfill obligations towards the State and implement preferential policies towards policy beneficiaries.

3. To elaborate plans for exercise of the right to autonomy and self-responsibility according to the provisions of this Decree and report them to superior agencies.

4. To elaborate and organize the implementation of internal spending regulations under the guidance of the Finance Ministry.

5. To organize the management and use of cadres and civil servants according to the provisions of law; ensure regimes for, and interests of, laborers in terms of wages, remunerations, social insurance, health insurance, professional training and retraining in accordance with the provisions of law.

6. To organize the bookkeeping accounting, statistics, management of assets in strict compliance with the provisions of law, reflecting fully and promptly all revenues and expenditures of the units in accounting books. To comply with the regulations on the regime of information and reporting on non­business operations of the units in accordance with current regulations.

7. To observe regulations on grassroots democracy and financial publicity in accordance with current regulations.

8. To implement the State's and Party's regulations on activities of Party and mass organizations. To be responsible for coordinating with, and creating conditions for, Party and mass organizations to join in supervision and management of all aspects of the units' operations.

Article 32.- Responsibilities of ministers, heads of ministerial-level agencies, heads of Government-attached agencies and presidents of People's Committees of provinces and centrally-run cities

1. To define functions and tasks of attached non­business units.

2. To decide on giving the right to autonomy and self-responsibility to attached non-business units.

3. To approve payroll plans for partially self-financing non-business units and those wholly funded by the state budget, ensuring the compatibility of the payroll plans with the units' functions, tasks and financial capabilities.

4. To provide for decentralization of the right to autonomy and self-responsibility for tasks, organizational apparatus, payroll and finance, which shall serve as a basis for implementation by attached units.

5. To formulate and promulgate criteria, expenditure norms, economic-technical norms as well as unit prices of products ordered by the State according to regulations.

6. To formulate specific criteria for assessment of the accomplishment of assigned tasks by non­
business units on the basis of the following basic criteria:

a/ The volume of work to be completed in the year;

b/ The quality of work already completed, which has already been approved or accepted;

c/ The deadline for work completion;

d/The situation of observance of financial policies, regimes and regulations.

Apart from the above-mentioned basic criteria, based on the particularities of their jobs, ministries managing specialized branches and construction domains shall promulgate more specific criteria (including those for assessment by users of services provided by non-business units) in order to meet the management requirements of the ministries, branches, domains and units.

7. To direct, inspect and supervise the implementation of the mechanism of autonomy and
self-responsibility by non-business units according to the provisions of this Decree and relevant provisions of law.

8. Annually, to organize preliminary review and assessment of the implementation of the mechanism of autonomy and self-responsibility by non-business units and send reports thereon to the Finance Ministry and the Home Affairs Ministry.

Chapter V

IMPLEMENTATION PROVISIONS

Article 33.- Implementation effect

1. This Decree takes effect 15 days after its publication in "CONG BAO" and replaces the Government's Decree No. 1072002/ND-CP of January 16, 2002, on the financial regime applicable to non- business units with revenues.

2. To annul a number of provisions of the following documents:

a/The provisions of Article 1 of the Government's Decree No. 33/CP of May 23,1995, amending Clause 1, Article 6 of the Government's Decree No. 95/CP of August 27, 1994, on the partial collection of hospital fees: "30% shall be used to reward cadres and civil servants who show a high sense of responsibility towards patients and accomplish their professional duties; of which 2%-5% shall be remitted by the units to the managing agencies (the Ministry of Health, provincial/municipal Health Service, relevant ministries and/or branches) for setting up funds of support and reward for units and individuals who have made achievements in the medical examination and treatment and for those hospitals which do not have conditions to collect hospital fees";

b/ The following provisions of Clause 3, Article 4 of the Prime Minister's Decision No. 70/1998/QD-TTg of March 31, 1998, on collection and use of school fees by public education and training institutions within the national education system: "of which the proportion of school fees reserved for consolidation of material foundations in service of teaching and leaning activities (Clause 2.1) shall not be lower than 35% for education sector and 45% for training sector, and not be higher than 20% for support of the general administration and regulation work (if any) of local education and training service (Clause 2.4 )";

c/ The following provisions of Clause 7, Article 10 of the Government's Decree No. 60/2003/ND-CP of June 6,2003, detailing and guiding the implementation of the State Budget Law: "after consulting higher-level state management agencies";

3. Non-business units already vested with the right to autonomy under the Government's Decree No. 10/2002/ND-CP of January 16, 2002, on the financial regime applicable to non-business units with revenues shall comply with the provisions of this Decree.

Article 34.- Responsibility to provide guidance

The Finance Ministry and the Home Affairs Ministry shall coordinate with the concerned ministries and agencies in guiding the implementation of this Decree.

Annually, the Finance Ministry and the Home Affairs Ministry shall make sum-up reports on the implementation of the autonomy regime under the provisions of this Decree and report them to the Prime Minister.

Article 35.- Ministers, heads of ministerial-level agencies, heads of the Government-attached agencies and presidents of provincial/municipal People's Committees shall have to implement this Decree.

Bài viết liên quan