Functions of Trade Union Financial Departments at All Levels

Article 20, Chapter IV, Financial Management Regulations of Trade Unions stipulate:

The Finance Department of Provincial, Municipal Trade Union and Equivalent Levels: Carries out the task of collecting Trade Union funds according to the decentralization of the Vietnam General Confederation of Labor. Directs and guides subordinate trade unions and affiliated units in building and implementing annual financial revenue and expenditure estimates; approves and consolidates budget estimates and annual finalization reports for submission to the Vietnam General Confederation of Labor for approval.

Performs the function of financial director, aiding the Standing Committee in directing the implementation of Trade Union tasks through financial activities. Guides and inspects the finances of subordinate trade unions and affiliated units. Assists the Standing Committee in organizing management and guiding the economic activities of subordinate trade unions. Organizes professional training for the financial staff of subordinate trade unions and affiliated units.

Carries out accounting, statistical work, compiles the revenue, expenditure, and financial management situation, and manages the assets of the unit at the general estimate level; revenue, expenditure, financial management, assets, and performs accounting work of the Provincial, Municipal Trade Union and Equivalent Levels; organizes spending, settlement, and monitoring of expenses serving the activities of units that have not established grassroots trade unions but have paid trade union funds as stipulated by the Vietnam General Confederation of Labor.

The Accountant of Higher-Level Trade Union Directly Managing the Facility: Directs and guides grassroots trade unions and affiliated units in building and implementing annual estimates; approves and consolidates the budget estimates and finalization reports of subordinate trade unions for submission to the Provincial, Municipal Trade Union, and Equivalent Levels for approval.

Carries out the task of collecting trade union funds according to the decentralization of the Provincial, Municipal Trade Union, and Equivalent Levels; organizes spending, settlement, and monitoring of expenses serving the activities of units that have not established grassroots trade unions but have paid trade union funds as stipulated by the Vietnam General Confederation of Labor.

Carries out accounting and statistical work of the higher-level trade union directly managing the facility's accounting unit. Organizes professional training for the financial staff of its and subordinate trade unions.

Accountants of grassroots trade unions and professional unions: Prepare annual estimates and report them to the Executive Committee, the Standing Committee of the grassroots trade union, and the professional union for approval from the higher level. Organizes the implementation of the estimates, performs accounting, statistical work, and prepares finalization reports for submission to the higher level for approval. Supports inspection and audit work regarding the financial revenue and expenditure of trade unions.