Chapter V
IMPLEMENTATION
Article 35. Delegating financial autonomy to public administrative units
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;
c) Transfer at least 30% of the number of public administrative units that self-cover from 10% to less than 30% of recurrent expenses into public administrative units that self-cover from 30% to less than 70% of recurrent expenses; annually, reduce at least 2,5% of funding derived from state budget.
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;
dd) 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 ministries and central agencies.
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.
3. 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 under the management of provincial governments; operating results of public administrative units.
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.
2. Socio-political-professional organizations, social organizations, socio-professional organizations and other organizations shall assume responsibility to issue decision to grant financial autonomy to their affiliated public administrative units in conformity with regulations on functions, tasks, organizational charters and other relevant regulations.
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;
b) Group-3 units shall be allowed to transfer these balances to the funds for supplementation of incomes.
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.
Tìm kiếm
Nghị định 60/2021/NĐ-CP về cơ chế tự chủ tài chính của đơn vị sự nghiệp công lập (Bản Word)
Nghị định 60/2021/NĐ-CP về cơ chế tự chủ tài chính của đơn vị sự nghiệp công lập (Bản Pdf)
