Chương IV Nghị định 60/2021/NĐ-CP về cơ chế tự chủ tài chính của đơn vị sự nghiệp công lập: Lập, chấp hành dự toán và quyết toán thu, chi

Chapter IV

PREPARING AND COMPLYING WITH BUDGET ESTIMATES, AND STATEMENTS OF REVENUES AND EXPENSES

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

1. Superior agencies’ distribution and allocation of annual budget estimates to public administrative units shall comply with regulations of the Law on state budget. With regard to group-3 and group-4 units, distribution and allocation of annual estimates of recurrent expenses covered by funding derived from state budget which the autonomy to use is delegated to the units shall be made on the basis of estimates of revenues and expenses of the first year of the stabilization period and changes in estimates of revenues and expenses of the units due to changes to Government’s policies.

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.