Vietnam: Level I budgeting unit prepare the 2012 recurrent expenditure allocation plan

According to Article 3 of the Circular No. 177/2011/TT-BTC of the Ministry of Finance of Vietnam, Ministries, central agencies and localities assign investment capital plans to investors detailed to the Type, Clause of the State Budget Index and project code according to Decision No. 33/2008/QD-BTC dated June 02, 2008 and additional documents of the Ministry of Finance of Vietnam.

The level I cost estimate unit prepares a plan for allocation of recurrent expenditures and assigns it to the budget-using unit under it, detailed to the type, clause and code of the national target program promulgated under Decision No. 33/2008/QD-BTC dated June 02, 2008 and additional documents of the Ministry of Finance of Vietnam; in which, specifically assign a savings source of 10% (if any) according to regulations to implement salary reform.

Particularly for state agencies implementing the mechanism of autonomy and self-responsibility for the use of payroll and administrative management funds according to Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government, the allocation and delivery of detailed cost estimates in 2 parts: the state budget expenditure estimates assigned to implement the regime of autonomy and self-responsibility; the state budget expenditure estimates do not implement the regime of autonomy and self-responsibility.

For public non-business units exercising financial autonomy and self-responsibility according to the provisions of Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government, the allocation and assignment of estimates of state budget revenues and expenditures based on assigned tasks, classification of non-business units, State budget estimates for regular operation in the first year of the stable period, approved by competent authorities (for non-business units that cover part of their operating expenses by themselves, and for non-business units whose operation costs are covered by the state budget); the detailed cost estimate is divided into two parts: the state budget expenditure estimate for regular operations, and the non-recurring operation cost estimate.

For science and technology topics and projects funded with the state budget according to the provisions of Decree No. 115/2005/NĐ-CP dated September 05, 2005 and Decree No. 96/2010/ND-CP dated September 20, 2005 of the Government amending Decree No. 115/2005/NĐ-CP, the allocation and delivery of detailed cost estimates in 3 parts: funding for performing scientific and technological tasks, regular operating expenses, and irregular expenses. When assigning budget estimates for performing science and technology tasks to budget-using units, Ministries and central agencies shall assign details according to the topic, the allocated funds and the non-contracted funds as prescribed in Joint Circular No. 93/2006/TTLT/BTC-BKHCN dated October 04, 2006 of the Ministry of Finance - Ministry of Science and Technology of Vietnam guiding the fixed funding assignment regime of themes, projects of science and technology using state budget.

Continue to provide funding for regular operations in 2012 from the State budget according to the same method and norms as in 2011 for scientific research organizations, scientific research and technology development organizations, science and technology service organization according to Decree No. 115/2005/NĐ-CP dated September 05, 2005 providing for the autonomy and self - management mechanism applicable to public scientific and technological organizations and Decree No. 96/2010/ND-CP dated September 20, 2005 of the Government amending Decree No. 115/2005/NĐ-CP. In case science and technology organizations have approved decisions of competent authorities to convert their operations to the form of self-financing for regular operations, they shall self-finance their regular operating expenses according to approved decisions.

View more details at the Circular No. 177/2011/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2012.

Le Vy

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