Nghị định 84/2014/NĐ-CP hướng dẫn Luật Thực hành tiết kiệm, chống lãng phí

 DECREE

DETAILING A NUMBER OF ARTICLES OF THE LAW ON THRIFT PRACTICE AND WASTE COMBAT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 26, 2013 Law on Thrift Practice and Waste Combat;

At the proposal of the Minister of Finance,

The Government promulgates the Decree detailing a number of articles of the Law on Thrift Practice and Waste Combat.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the Law on Thrift Practice and Waste Combat regarding publicity of thrift practice and waste combat; processing of information on waste detection and measures to protect information providers; implementation of thrift practice and waste combat programs; reporting on results of thrift practice and waste combat; compensation for damage in thrift practice and waste combat; and determination and use of reward money sources from thrift practice and waste combat.

Article 2. Subjects of application

1. Agencies, organizations and individuals that manage and use state budget funds, state capital, state property, or labor and working time in the state sector.

2. Agencies, organizations, households and individuals that manage, exploit and use natural resources.

3. Other organizations, households and individuals.

Article 3. Coordination responsibility in thrift practice and waste combat

1. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, heads of other central agencies and organizations, and chairpersons of provincial-level People’s Committees shall direct and organize coordination in the scope, fields and areas under their management and coordination among different levels and sectors to raise the effectiveness of thrift practice and waste combat.

2. Heads of agencies and organizations shall organize and perform coordination among units of their agencies and organizations in thrift practice and waste combat.

Chapter II

SPECIFIC PROVISIONS

Section 1. PUBLICITY OF THRIFT PRACTICE AND WASTE COMBAT

Article 4. Contents and principles of publicity

1. The contents to be publicized must comply with Clause 2, Article 5 of the Law on Thrift Practice and Waste Combat and regulations concerning requests for publicity. In case the contents of publicity are related to state secrets, the regulations on protection of state secrets shall apply.

2. Principles of publicity:

a/ Provision of sufficient and accurate information subject to publicity suitable to information recipients;

b/ Regular updating of publicized information;

c/ Full compliance with regulations on the contents, time limit and forms of publicity.

3. Publicity of wasteful acts and results of handling wasteful acts must fully cover the following contents:

a/ Names and addresses of agencies or organizations where wasteful acts occur;

b/ Wasteful acts; and handling measures already applied to persons committing wasteful acts.

Article 5. Forms of publicity

1. The forms of publicity must comply with Clause 3, Article 5 of the Law on Thrift Practice and Waste Combat and regulations concerning requests for publicity.

2. Heads of agencies and organizations shall select forms of publicity suitable to the contents and recipients of publicized information; and organize publicity in the scope, fields and areas under their management. In case compulsory forms of publicity are specified in relevant laws, such forms shall be complied with.

3. Depending on the size of agencies or organizations and the scope of influence of the fields and areas of their operation, thrift practice and waste combat programs; results of thrift practice; and wasteful acts and results of handling wasteful acts shall be publicized in one of the following forms:

a/ Being publicized at meetings or posted up at working offices of agencies or organizations;

b/ Being uploaded onto websites or e-portals (if any) of agencies or organizations;

c/ Being published in press publications of agencies or organizations or in the mass media.

Article 6. Time for publicity

1. The time for publicity for the fields prescribed at Points a, b, c, d, dd, e, h and i, Clause 2, Article 5 of the Law on Thrift Practice and Waste Combat must comply with relevant laws.

2. The time for publicity for the fields prescribed at Point g, Clause 2, Article 5 of the Law on Thrift Practice and Waste Combat is specified as follows:

a/ Thrift practice and waste combat programs and reports on the results of thrift practice shall be publicized within 2 working days after they are issued;

b / Wasteful acts and results of handling wasteful acts shall be publicized within 3 working days after competent agencies issue handling decisions.

Section 2. PROCESSING OF INFORMATION ON WASTE DETECTION AND MEASURES TO PROTECT INFORMATION PROVIDERS

Article 7. Responsibility of heads of agencies and organizations to process information on waste detection

1. When receiving information on waste detection within their competence, heads of agencies or organizations shall direct the examination, verification and clarification of such information and wasteful acts and damage (if any) caused by wasteful acts. If the information falls beyond their competence, within 5 working days after receiving it, heads of agencies or organizations shall transfer such information to competent agencies or organizations for verification and processing.

2. Verification of information on waste detection covers:

a/ Management and use of money, property and labor related to such information in agencies or organizations;

b/ Clarification of the waste case based on such information;

c/ Identification of wasteful acts and level of waste.

3. Based on verification results:

a/ Heads of agencies or organizations where waste occurs shall immediately take measures to stop and redress waste; handle wasteful acts within their competence or submit them to competent authorities for handling and publicize the results of handling wasteful acts; and explain the occurrence of waste to functional agencies.

Information on waste detection shall be processed within 90 days after it is received; when necessary, this time limit may be extended once for not more than 30 days, or 60 days for complicated cases.

b/ In case there are no grounds to conclude that waste has occurred or the received information is untruthful, within 5 working days after receiving verification results, the information-receiving agencies or organizations shall notify in writing such to the information providers upon request.

4. Heads of agencies or organizations and persons who are responsible for receiving and processing information on waste detection but fail to comply or improperly comply with this Decree and other relevant regulations shall, depending on their severity of violations, be disciplined or examined for penal liability. If they are late in stopping and redressing waste, letting it continue to occur and cause damage, they shall pay compensation in accordance with the law on handling of material responsibilities of cadres and civil servants or the law on disciplining of public employees and their compensation and reimbursement responsibilities.

Article 8. Responsibility of inspection and examination agencies, the State Audit Office and heads of immediate higher-level agencies to process information on waste detection

When receiving information on waste detection, inspection and examination agencies, the State Audit Office or heads of immediate higher-level agencies shall:

1. Request and direct heads of agencies or organizations where waste occurs to:

a/ Conduct examination and verification to clarify information on waste detection;

b/ Take measures to stop and redress wasteful acts; handle wasteful acts and report on handling results (if any);

c/ Explain the occurrence of waste in their agencies or organizations;

d/ Protect the information providers within their competence.

2. Conduct inspection, examination and audit within their competence to promptly stop and handle wasteful acts.

Article 9. Rights and obligations of providers of information on waste detection

1. Providers of information on waste detection have the following rights:

a/ To send information about waste in writing or personally provide such information to competent agencies, organizations or persons in accordance with law;

b/ To have their full names, addresses and other personal information kept confidential;

c/ To request competent agencies, organizations or persons to notify the processing of their provided information;

d/ To request competent agencies, organizations or persons defined in Clause 2, Article 10 of this Decree to protect them when they face intimidation, revenge or retardation;

dd/ To be commended and rewarded under Article 77 of the Law on Thrift Practice and Waste Combat and Article 29 of this Decree.

2. Providers of information on waste detection have the following obligations:

a/ To provide truthful and accurate information;

b/ To collaborate with and assist agencies, organizations and individuals in clarifying detected wasteful acts;

c/ To take responsibility before law for their provided information;

d/ To be handled in accordance with law if they intentionally provide untruthful information or provide false information, thus affecting the operation of agencies or organizations or the reputation of other persons.

Article 10. Protection of providers of information on waste detection

1. Cases in which arises the responsibility to protect providers of information on waste detection:

a/ When the information providers make official requests for protection;

b/ When agencies or organizations in charge of receiving and processing information on waste detection have grounds to believe that the life, health and property of the information providers are in danger;

c/ Other cases.

2. Agencies or organizations processing information on waste detection, police offices of places where information providers reside, work or study, or other competent agencies, organizations and persons shall take measures to protect providers of information on waste detection in the cases specified in Clause 1 of this Article.

3. Measures to protect providers of information on waste detection:

a/ Keeping confidential personal information relating to the information providers;

b/ Coordination protection activities of agencies or organizations processing information on waste detection and police offices of places where the information providers reside, work or study, and other competent agencies and organizations;

c/ Arranging forces, equipment and tools to ensure safety for the life and property of the information providers;

d/ Temporarily transferring the information providers to safe shelters in urgent cases.

Section 3. IMPLEMENTATION OF THRIFT PRACTICE AND WASTE COMBAT PROGRAMS

Article 11. Thrift practice and waste combat programs

Thrift practice and waste combat programs shall be formulated on an annual basis and for a long term, including:

1. The Government’s thrift practice and waste combat master programs.

2. Thrift practice and waste combat programs of ministries, ministerial-level agencies, government-attached agencies and other central agencies and organizations.

3. Thrift practice and waste combat programs of provinces and centrally run cities.

4. Thrift practice and waste combat programs of agencies and organizations using state budget funds, state capital and property, natural resources or labor in the state sector.

Article 12. Contents of thrift practice and waste combat programs

A thrift practice and waste combat program must have the following principal contents:

1. Central or key tasks.

2. Thrift targets and norms and waste combat requirements, including those in the course of performance of central and key tasks.

3. Measures to achieve the set thrift targets and norms and waste combat requirements.

4. Responsibility to organize the implementation of thrift practice and waste combat measures.

Article 13. Responsibilities to formulate and promulgate thrift practice and waste combat programs

1. Based on annual and 5-year socio-economic development plans approved by the National Assembly, the Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment and other related ministries and sectors in, formulating and submitting to the Prime Minister for promulgation thrift practice and waste combat master programs within 30 days after the above plans are approved.

2. Based on annual and long-term thrift practice and waste combat master programs and central tasks in the scope and fields under their management, ministers and heads of ministerial- level agencies, government-attached agencies and other central agencies and organizations shall promulgate thrift practice and waste combat programs of their ministries, agencies and organizations within 30 days after the above master programs are approved.

3. Based on thrift practice and waste combat master programs and annual socio-economic development plans approved by provincial-level People’s Councils, chairpersons of provincial- level People’s Committees shall promulgate thrift practice and waste combat programs of their localities within 30 days after the above master programs are approved.

4. Heads of agencies and organizations using state budget funds, state capital or property, natural resources or labor in the state sector shall formulate and promulgate thrift practice and waste combat programs of their agencies and organizations in the scope and fields assigned to them for management under the guidance of their managing ministries, sectors or localities.

5. Heads of agencies and organizations who fail to comply with Clauses 2, 3 and 4 of this Article shall be disciplined in accordance with the law on disciplining of civil servants.

Article 14. Responsibilities to organize the implementation of, and implement, thrift practice and waste combat programs

1. Ministers, heads of ministerial-level agencies, government-attached agencies or other central agencies or organizations, and chairpersons of provincial-level People’s Committees shall:

a/ Perform their assigned tasks under the Government’s thrift practice and waste combat master programs and thrift practice and waste combat programs of their ministries, agencies, organizations or localities; and direct agencies and organizations under their management in implementing the formulated thrift practice and waste combat programs;

b/ Add, or propose competent authorities to add, thrift practice and waste combat contents and measures to thrift practice and waste combat programs to ensure effective achievement of set thrift targets and norms and waste combat requirements;

c/ Periodically or extraordinarily examine the contents of thrift practice and waste combat;

d/ Handle within their competence heads of agencies and organizations who fail to implement or improperly implement regulations on formulation, promulgation and implementation of thrift practice and waste combat programs.

2. The Ministry of Finance shall:

a/ Examine and inspect the formulation and implementation of thrift practice and waste combat programs by ministries, ministerial-level agencies, government-attached agencies, other central agencies and organizations, provincial-level People’s Committees and state budget-funded agencies and organizations;

b/ Report to the Prime Minister for handling cases in which ministers, heads of ministerial-level agencies, government-attached agencies or other central agencies or organizations or chairpersons of provincial-level People’s Committees fail to strictly comply with regulations on formulation, promulgation and implementation of thrift practice and waste combat programs.

Section 4. REPORTING ON RESULTS OF THRIFT PRACTICE AND WASTE COMBAT

Article 15. Reporting responsibility

1. Ministries, ministerial-level agencies, government-attached agencies, other central agencies and organizations and provincial-level People’s Committees; and single-member limited liability companies with 100% charter capital held by the State which are established under the Prime Minister’s decisions shall, within their scope and fields under their management and production and business activities, make reports on the results of thrift practice and waste combat and send them to the Ministry of Finance.

2. The Ministry of Finance shall summarize the results of thrift practice and waste combat and submit them to the Government for reporting to the National Assembly at its session at the beginning of the subsequent year.

Article 16. Reporting forms, periods and deadlines

1. Reports on results of thrift practice and waste combat shall be made in writing in the following forms:

a/ Annual report;

b/ Extraordinary report at the request of the Prime Minister, the Government, the National Assembly Standing Committee or the National Assembly.

2. Reporting periods:

a/ From January 1 to December 31 every year, for annual reports;

b/ At the request of competent agencies, for extraordinary reports.

3. Reporting deadlines:

a/ Annual reports shall be submitted to the Ministry of Finance before February 28 of the year following the reporting year;

b/ Extraordinary reports shall be submitted within time limits set by competent agencies that request reporting.

Article 17. Reporting contents

1. The contents of an annual report include:

a/ Organization and direction of thrift practice and waste combat work;

b/ Situation and results of thrift practice and waste combat in the scope and fields assigned to the reporting entity for management under the Law on Thrift Practice and Waste Combat; and assessment of the level of achievement of the thrift targets and norms and waste combat requirements set in the thrift practice and waste combat program;

c/ Thrift practice and waste combat orientations and tasks for the subsequent year;

d/ Proposals and recommendations on thrift practice and waste combat.

2. The contents of an extraordinary report must comply with requirements of competent agencies that request reporting.

Article 18. Examination of implementation of the reporting regime

1. Responsibility to examine the implementation of the reporting regime:

a/ Ministers, heads of ministerial-level agencies, government-attached agencies and other central agencies or organizations, and chairpersons of provincial-level People’s Committees shall examine the implementation of the reporting regime by agencies and organizations under their management;

b/ The Ministry of Finance shall examine the implementation of the reporting regime by ministries, ministerial-level agencies, government-attached agencies, other central agencies and organizations and provincial-level People’s Committees.

2. Requirements on examination of the implementation of the reporting regime:

a/ Examination must focus on key contents and have clear plans and be associated with improving the reporting work at examined agencies or organizations;

b/ Examination shall be conducted simultaneously with examination of the formulation and implementation of thrift practice and waste combat programs and identification of achievements as well as weaknesses;

c/ Examination must not affect the normal operation of examined agencies or organizations.

3. Processing of examination results:

a/ Based on examination results, competent examination agencies or organizations defined at Point a, Clause 1 of this Article shall handle within their competence violations of the regime on reporting on thrift practice and waste combat and publicize handling results under regulations;

b/ The Ministry of Finance shall handle within its competence or report to the Prime Minister for handling violations and publicize handling results under regulations.

Section 5. COMPENSATION FOR DAMAGE IN THRIFT PRACTICE AND WASTE COMBAT

Article 19. Responsibility to pay compensation in thrift practice and waste combat

1. Cadres, civil servants, public employees and workers in state budget-funded agencies and organizations who commit violations, fail to implement, or improperly implement the provisions of Articles 27, 32, 45, 53 and 58 of the Law on Thrift Practice and Waste Combat, and heads of state enterprises who commit violations, fail to implement, or improperly implement the provisions of Articles 61 and 62 of the Law on Thrift Practice and Waste Combat, thus causing waste and damage, shall pay compensation in accordance with this Decree.

Cadres, civil servants and public employees who commit violations of law, causing damage to property of their agencies or organizations, but do not fall in the case specified in Clause 1 of this Article, shall pay compensation in accordance with the law on handling of material responsibilities of cadres and civil servants or the law on disciplining of public employees and their compensation and reimbursement responsibilities.

2. Other organizations and individuals that commit violations prescribed in the Law on Thrift Practice and Waste Combat, thus causing damage, shall pay compensation in accordance with the civil law.

Article 20. Principles of handling compensation responsibility

1. The consideration and handling of compensation responsibility shall be based on violations, characteristics of damage-causing wasteful acts and level of waste and damage actually caused in order to decide on the level and method of compensation in an impartial, equal and public manner.

2. Compensation responsibility shall be identified corresponding to the responsibility and violation of each violator or equally divided among all violators if the responsibility and violation of each violator cannot be identified.

3. Persons competent to issue compensation decisions shall form a Council for handling compensation responsibility to consider and settle compensation.

4. Upon detecting wasteful acts causing damage subject to compensation, if persons liable for compensation make a written request to voluntarily compensate for the damage and obtain the written approval from persons competent to issue compensation decisions of the level, method and time of compensation, a Council for handling compensation responsibility needs not be formed. In this case, the compensation level must not be lower than the damage value preliminarily evaluated under Clause 1, Article 21 of this Decree. Persons competent to issue compensation decisions shall take responsibility for their decisions.

Article 21. Determination of damage value and compensation amount

1. Heads of agencies or organizations shall conduct verification to preliminarily evaluate the damage value and make written records of the cases of damage for use as a basis for considering and handling compensation responsibility. In case heads of agencies, organizations or state enterprises commit violations causing waste, heads of their immediate higher-level agencies or their immediate managing agencies shall conduct verification to preliminarily evaluate the damage value and make written records of the cases of damage for use as a basis for considering and handling compensation responsibility.

2. Determination of the damage value:

a/ For property damage, the value of damaged property shall be determined based on the actual value of property (at market price at the time of occurrence of damage) minus the residual value (if any) of property at the time of occurrence of damage;

b/ For damage in cash, valuable papers or other monetary or financial assets, the value of damaged property shall be determined as equaling the actually damaged amount;

c/ Other types of damage shall be determined based on the monetary balance between the amount calculated based on approved norms and criteria or estimates and the actually used amount plus expenses (if any) for remedying consequences.

3. The compensation amount shall be calculated in Vietnam dong and determined based on:

a/ Written explanations of persons committing wasteful acts;

b/ Proposals of the Council for handling compensation responsibility under Article 23 of this Decree.

Article 22. Competence to issue compensation decisions

1. Heads of agencies or organizations using state budget funds, state property or labor or working time in the state sector where waste occurs have the competence to issue compensation decisions.

2. In case those defined in Clause 1 of this Article violate the law on thrift practice and waste combat, heads of their immediate higher-level agencies have the competence to issue compensation decisions.

3. In case heads of state enterprises violate the law on thrift practice and waste combat, heads of their managing agencies have the competence to issue compensation decisions.

Article 23. Council for handling compensation responsibility

1. Within 15 days after decisions on handling wasteful acts are issued or after receiving proposals from inspection and examination agencies or the State Audit Office, if a Council for handling compensation responsibility (below referred to as Council) needs to be formed, persons competent to issue compensation decisions shall form such Council to consider and settle compensation. The Council shall automatically dissolve after fulfilling its tasks.

2. The Council must be composed of:

a/ The chairperson being a person competent to issue compensation decisions defined in Article 22 of this Decree;

b/ A member being a representative of leaders of the Trade Union organization of the same level;

c/ A member being the person in charge of the finance-accounting division of the agency or organization;

d/ A member being the manager of the employing unit of the person liable for compensation (if any);

dd/ A member being an economic-technical expert (if necessary);

e/ A secretary who is a Council’s member appointed by the Council’s chairperson.

Persons having family relations with persons committing damage-causing wasteful acts may not be appointed to the Council. Persons having family relations include paternal grandfathers, paternal grandmothers, maternal grandfathers, maternal grandmothers, blood  fathers, blood mothers, adoptive fathers, adoptive fathers-in-law, adoptive mothers, adoptive mothers-in-law, spouses, blood children, adopted children, daughters-in-law, sons-in-law, siblings, siblings-in-law, paternal grandchildren and maternal grandchildren.

3. Working principles of the Council:

a/ The Council shall hold a meeting with the participation of at least 3 members who must include the chairperson, a representative of the leaders of the Trade Union organization of the same level and the person in charge of the finance-accounting division of the agency or organization;

b/ The Council shall work in a democratic, equal, objective and lawful manner;

c/ The Council shall cast secret votes on the principle of majority and validity for its proposals on the level, time and method of compensation; in case the .numbers of votes for votes against are equal, the Council’s chairperson’s opinion is decisive;

d/ A meeting minutes shall be made to record opinions of the participants and results of counting votes on the level, time and method of compensation;

dd/ The person liable for compensation shall attend the Council’s meeting. In case he/ she had not come after having been summoned twice by the Council without a plausible reason and still does not appear after being summoned by the Council for the third time, the Council shall still meet and he/she shall comply with the compensation decision.

4. Within 7 working days after the Council is formed, the Council’s chairperson shall hold a meeting to consider compensation for damage caused by wasteful acts. The Council shall consider and make proposals to the person competent to issue compensation decisions on:

a/ Identification of wasteful acts;

b/ Assessment of the actual level of damage caused by wasteful acts;

c/ Determination of responsibilities of each person committing damage-causing wasteful acts;

d/ Specific level, time and method of compensation applicable to each person.

Article 24. Handling dossiers

1. The consideration and settlement of compensation shall be based on the dossier for handling compensation responsibility in the case, which must comprise:

a/ The decision on handling of wasteful acts or proposals (if any) of the inspection and examination agency and the State Audit Office about violations of the law on thrift practice and waste combat;

b/ The written explanation of the person committing damage-causing wasteful acts;

c/ The economic-technical documents (if any) of the lost, broken or damaged equipment or property;

d/ The written record of the preliminary evaluation of the value of damaged property under Clause 1, Article 21 of this Decree;

dd/ Other relevant documents (if any).

2. The above dossier shall be sent to the Council’s members 5 working days before the date of a Council meeting

Article 25. Proceedings of a Council meeting

1. The Council shall meet to consider and settle compensation according to the following proceedings:

a/ The Council chairperson announces the meeting’s participants;

b/ The Council secretary reports on damage-causing wasteful acts and level of compensation;

c/ The Council hear explanations of the person committing damage-causing wasteful acts and opinions of the Council members;

d/ The Council discuss and cast secret votes on the level, time and method of compensation;

dd/ The Council chairperson announces results of vote count and approves the meeting’s minutes;

e/ The Council chairperson and secretary sign the meeting’s minutes.

2. Within 5 working days after the Council cast votes to approve the level, time and method of compensation, the Council chairperson shall complete the dossier of the meeting and send it together with the Council’s proposals to the person competent to issue compensation decisions.

Article 26. Issuance of compensation decisions

1. In case the Council is formed, within 10 working days after receiving the Council’s written proposal, the competent person defined in Article 22 of this Decree shall issue a compensation decision.

2. In case no Council is formed, within 30 working days after detecting a waste-causing violation, the competent person defined in Article 22 of this Decree shall issue a compensation decision.

3. In case new circumstances are detected after the compensation decision is issued which change the nature and level of violations and compensation amount already concluded, within 5 working days after detecting such circumstances, the competent person shall convene another meeting of the Council to consider and decide on a new compensation amount, or shall himself/herself consider and decide a new compensation amount within his/her competence.

4. Within 2 working days after issuing a compensation decision, the competent person shall send it to the person liable for compensation for compliance.

5. In case the person liable for compensation has moved to another agency or organization, ceased working or retired before the date of issuance of the compensation decision, he/she shall still pay compensation under Article 27 of this Decree.

Article 27. Compensation payment, suspension from compensation payment

1. The person liable for compensation shall make one-off payment of compensation within 30 days after receiving a compensation decision.

In case he/she is unable to make one-off payment of the compensation amount, the unpaid amount shall be paid gradually within 12 months after the compensation decision is issued. If he/she is unable to pay compensation, 20% (twenty percent) of his/her monthly salary shall be deducted until the compensation amount is fully paid under the competent person’s decision.

2. In case the person liable for compensation who has not fully paid the compensation amount moves to another agency or organization, ceases working or retires, the head of the agency or organization that has issued the compensation decision shall request this person to pay the deficient amount before he/she moves to another agency or organization, ceases working or retires. In case this person cannot yet immediately pay the deficient amount or deliberately delays or shirks the payment, the head of the agency or organization that has issued the compensation decision shall coordinate with his/her new agency or organization or the administration of the locality of his/her residence in requesting him/her to pay compensation.

3. The new employing agency or organization of the person liable for compensation who cannot yet pay compensation or deliberately delays or shirks the payment or the administration of the locality of his/her residence shall closely coordinate with the previous employing agency or organization of such person in requesting him/her to fulfill his/her compensation responsibility.

4. Suspension from compensation payment:

a/ A person liable for compensation may be suspended from compensation payment in the following cases:

- He/she is hospitalized for medical treatment, or she is pregnant;

- His/her family is classified as poor household or household living just above the poverty line under the Prime Minister’s regulations, his/her family is facing extreme economic difficulties caused by natural disasters or fires or falls in other cases of extreme economic difficulties as certified by the commune-level People’s Committee of the locality of his/her residence;

- He/she is put in custody or detention pending the competent investigation agency’s conclusion of other violations.

b/ The duration of suspension from compensation payment is specified as follows:

- Not exceeding 6 months, for hospitalized persons or pregnant women; persons of families classified as poor households or households living just above the poverty line under the Prime Minister’s regulations, or families facing extreme economic difficulties caused by natural disasters or fires, or persons in other cases of extreme economic difficulties as certified by the commune-level People’s Committees of the localities of their residence;

- At most equaling the custody or detention duration, for persons held in custody or detention pending the competent investigation agency’s conclusion of other violations.

c/ Persons competent to issue compensation decisions shall consider and decide on the suspension from compensation payment prescribed in Clause 4 of this Article.

Article 28. Collection, payment, management and use of compensation amounts and assets

1. Agencies or organizations of persons competent to issue compensation decisions shall fully collect compensation amounts and return them to damage-suffering agencies or organizations or remit them into the state budget under Clause 3 of this Article.

2. Compensation amounts paid by persons liable for compensation shall be collected and monitored in detail upon each time of payment (in case of payment in installments) and managed under current financial regulations.

3. Part of the compensation amounts shall be spent on determining compensation amounts and the remainder shall be returned to damage-suffering agencies or organizations. In case other funding sources have been used to offset the damage or the compensation arises after the state budget settlement has been made, the compensation amounts shall be remitted into the state budget according to state budget decentralization as prescribed.

Adequate documents shall be made under regulations for the remittance of compensation amounts into the state budget or return of compensation amounts to damage-suffering agencies or organizations.

Section 6. DETERMINATION AND USE OF REWARD MONEY SOURCES FROM THRIFT PRACTICE AND WASTE COMBAT

Article 29. Commendation

1. Agencies, organizations and individuals that record achievements in thrift practice and waste combat under Clause 1, Article 77 of the Law on Thrift Practice and Waste Combat shall be commended and rewarded.

2. Forms of commendation and reward:

a/ The forms prescribed in the Law on Emulation and Commendation;

b/ The forms prescribed in regulations of agencies or organizations.

3. Funding sources for commendation and reward:

a/ Reward money sources prescribed in the Law on Emulation and Commendation;

b/ Source of funds saved from the application of solutions or initiatives to shorten schedule;

c/ Source of funds (if any) earned from the stoppage of waste which is detected and redressed in time;

d/ Source of discretionary fund allocated to agencies or organizations.

4. The calculation and determination of rewards from reward money sources under Points b and c, Clause 3 of this Article shall be based on:

a/ The time of job completion ahead of schedule;

b/ Expenses saved from ahead-of-schedule completion of jobs, application of schedule shortening solutions or initiatives.

5. Use of reward money sources:

a/ The use of the reward money source specified at Point a, Clause 3 of this Article must comply with the Law on Emulation and Commendation;

b/ For the reward money sources specified at Points b and c, Clause 3 of this Article, heads of agencies or organizations shall formulate use regulations clearly determining criteria for rewarding to ensure rewarding of proper persons and deeds, timely stimulation and praise of good examples in thrift practice and waste combat in their agencies or organizations.

Article 30. Management and use of amounts saved from operating funds for commendation and reward

1. State agencies that apply the mechanism of autonomy and self-responsibility for their payrolls and administrative management funds or public non-business units that apply the mechanism of autonomy and self-responsibility for their task performance, organizational apparatus, payrolls and finance may use part of amounts saved from their allocated discretionary funds under Point d, Clause 3, Article 29 of this Decree to reward their cadres, civil servants and public employees who record achievements in thrift practice and waste combat.

2. Heads of agencies or organizations shall decide on reward levels in accordance with internal spending regulations of their agencies or organizations.

Chapter III

IMPLEMENTATION PROVISIONS

Article 31. Effect

This Decree takes effect on November 1, 2014. To annul the Government’s Decree No. 68/2006/ND-CP of July 18, 2006, detailing and guiding a number of articles of the Law on Thrift Practice and Waste Combat, and the provisions on compensation and disciplining in the Government’s Decree No. 84/2006/ND-CP of August 18,2006, on compensation, disciplining and administrative sanctioning in thrift practice and waste combat.

Article 32. Organization of implementation

1. The Minister of Finance shall guide the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, heads of other central agencies and organizations, and chairpersons of provincial-level People’s Committees shall implement this Decree.-