Vietnam: The latest public non-administrative unit's financial autonomy report form in 2022?
The latest public non-business unit's financial autonomy report form in Vietnam 2022?
Pursuant to the provisions of Appendix 6 issued together with Circular 56/2022 / TT-BTC, the form of report on the results of the implementation of the financial autonomy mechanism of the public non-business unit:
View details and download a sample of the report on the implementation of the financial autonomy mechanism of the public non-business unit: Here.
Vietnam: The latest public non-administrative unit's financial autonomy report form in 2022?
Implementing the assignment of financial autonomy to the public career unit in Vietnam?
Pursuant to the provisions of Article 9 of Circular 56/2022 / TT-BTC, the assignment of financial autonomy to public non-business units shall be implemented as follows:
- The public non-business unit shall formulate a financial autonomy plan and propose the classification of the level of financial autonomy of the unit; make estimates of revenue and expenditure in the first year of the stabilization period as prescribed in Clause 1, Article 35 of decree No. 60/2021/ND-CP and guidance in this Circular; report to the superior management agency (level 1 estimating unit) according to Appendix No. 2 issued together with this Circular.
For public non-business units directly under provincial-level People's Committees, district-level People's Committees shall formulate financial autonomy plans and propose classification of financial autonomy levels to financial agencies of the same level according to Appendix No. 2 promulgated together with this Circular.
- Based on the financial autonomy plan proposed by the unit, the superior management agency shall synthesize and verify the plan on classification of the level of financial autonomy and estimates of revenue and expenditure of subordinate units, send it to the financial agency of the same level for consideration and comment as prescribed in Clause 3, Article 35 of the Government's Decree 60/2021/ND-CP.
- For regional universities:
+ Member units and units affiliated to regional universities shall develop financial autonomy plans and propose classification of the level of financial autonomy of units as prescribed in Clause 1 of this Article and send them to regional universities for general synthesis;
+ Regional universities are responsible for synthesizing and formulating financial autonomy plans for all units (including member units and affiliated units) to report to the Ministry of Education and Training to synthesize classification plans and estimate revenues and expenditures of units under the Ministry of Education and Training, to the Ministry of Finance as prescribed at Point a, Clause 2 of this Article;
+ The assignment of financial autonomy to member units and units affiliated to regional universities shall be decided by regional universities; report to the Ministry of Education and Training with a unified opinion before making a decision.
- Assign financial autonomy to non-business units under the Voice of Vietnam and Vietnam News Agency including 02 contents:
+ For public non-business units in the field of information and communication:
+ For public career units in other fields.
- When reviewing the financial autonomy plan of subordinate public non-business units, in case the unit operates inefficiently, ministries, central agencies and provincial-level People's Committees shall reorganize or dissolve the units as prescribed in Clause 6, Article 35 of decree No. 60/2021/ND-CP.
- The assignment of financial autonomy to public non-business units shall be stabilized for a period of 05 (five) years, in accordance with the period of socio-economic development. The period of financial stability is applied for the first time until 2025.
- After each period of stability, ministries, central agencies and provincial-level People's Committees shall review and raise the level of financial autonomy of subordinate group 3 units according to the roadmap specified in Clause 4, Article 35 of Decree No. 60/2021/ND-CP.
See details of the content specified in: Article 9 of Circular 56/2022 / TT-BTC.
Building a national data information system on public assets and career unit finances all around Vietnam?
Pursuant to the provisions of Article 17 of Circular 56/2022 / TT-BTC stipulates as follows:
* National Database on Public Property
- The national database on public assets of public non-business units nationwide shall be managed, operated, exchanged and exploited according to the provisions of Section 1 Chapter XIII of Decree 151/2017/ND-CP; Circular 67/2018/TT-BTC.
- Ministries, central agencies and provincial-level People's Committees shall direct public non-business units to comply with regulations on reporting regimes as prescribed in the Law on Management and Use of Public Assets, Decree 151/2017/ND-CP; plan, update information, ensure connection and integration with the national database on public assets in accordance with the law on management and use of public assets.
* Financial data information system of public non-business units
- Periodic reports specified in Article 16 of this Circular shall be expressed in the form of electronic documents and sent to the reporting-receiving agency through the Government's electronic document communication system;
In case agencies and units involved in the implementation of the periodic reporting regime have not participated in the Government's electronic document communication system or the electronic database infrastructure has not been completed synchronously, they shall send reports in the form of paper documents to the reporting agency by one of the following methods: Direct send; sent via postal service, or other methods as prescribed by law.
- The financial data information system of public non-business units must ensure conformity with the model of building a national database on Finance prescribed by the Minister of Finance. The updating of the financial data information system of the public non-business unit must be checked, classified, evaluated, processed, integrated, digitized and standardized in accordance with regulations;
In addition to the method of sending reports specified at Point a, Clause 2, Article 17 of Circular 56/2022 / TT-BTC, ministries, central agencies and elite-level People's Committees are responsible for sending reports in the form of sending data electronically in accordance with regulations, procedures and technical regulations guided by the Ministry of Finance and take responsibility for legality, the accuracy and truthfulness of the data provided by them.
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