Are accountants in public schools civil servants or public employees in Vietnam?

Are accountants in public schools civil servants or public employees in Vietnam?

Clause 2 Article 4 of the Law on Cadres and Civil Servants in 2008, as amended by Clause 1, Article 1 of the Law on Amendment to the Law on Cadres and Civil Servants and Law on Public Employees in 2019, defines civil servants as follows:

Civil servants are Vietnamese citizens who are recruited, appointed to ranks, positions, or positions corresponding to positions in the agencies of the Communist Party of Vietnam, the State, political-social organizations at the central, provincial, and district levels; in agencies and units of the Vietnam People's Army that are not officers, professional soldiers, or national defense workers; in agencies and units of the Vietnam People's Public Security that are not officers, non-commissioned officers serving under a professional regime, or public security workers, in the payroll and paid from the state budget.

Pursuant to Article 2 of the Decree 06/2010/NĐ-CP stipulating grounds for defining civil servants as follows:

Civil servants are Vietnamese citizens who are recruited and appointed to ranks, posts or titles, included in the payrolls and salaried from the state budget or the salary funds of public non­-business units under law, and work in agencies, organizations and units specified in this Decree.

Pursuant to Article 2 of the Law on Public Employees in 2010 stipulating as follows:

Public employees are Vietnamese citizens recruited according to working positions, working in public non-business units under working contracts and salaried from salary funds of public non-business units in accordance with law.

According to the above regulations, you work as an accountant at a public elementary school. Schools are also considered one of the public service units, and you work under a contract employment regime. Therefore, public school accountants are considered public employees.

Are accountants in public schools civil servants or public employees in Vietnam? - Source: Internet

What are the responsibilities of school accountants in Vietnam?

Pursuant to Article 4 of the Law on Accounting in 2015 stipulating accounting objectives as follows:

1. Collecting, processing accounting information and data according to subjects and contents of accounting works, accounting standards and accounting regime.

2. Inspecting, supervising revenues, expenditures, debts; inspecting the management, use of assets and sources of assets; discovering and preventing violations against regulations on finance and accounting.

3. Analyzing accounting information and data; advising, proposing solutions for resolving administrative requirements and making of economic, financial decisions of the accounting unit.

4. Providing accounting information and data as prescribed by law.

Therefore, not only the position of school accountant, but as long as you work in accounting, you must perform the tasks mentioned above.

What are the requirements for school accountants in Vietnam?

Pursuant to Article 5 of the Law on Accounting in 2015 stipulating requirements for school accountants as follows:

1. All economic/financial transactions are fully recorded into accounting records, accounting books, and financial statements.

2. Accounting information and data are recorded in a timely manner.

3. Accounting information and data are recorded in a clear, understandable, and accurate timely manner.

4. Status, nature, contents, and value of economic/financial transactions are recorded truthfully and objectively.

5. Accounting information and data must be continuously recorded from the beginning to the end of every economic, financial activity, from the establishment to the shutdown of the accounting unit; the accounting data of a period must continue that of the previous period.

6. Accounting information and data are classified and sorted systematically in a way that can be compared and verified.

Above are the requirements for school accountants in Vietnam.

Best regards!