Based on the Evaluation of the Results of Practicing Thrift and Combating Waste in Regular Expenditures

According to Circular 129, the evaluation of the results of practicing thrift and combating wastefulness in annual recurrent expenditures is based on the following grounds:

- The thrift target in the comprehensive program on practicing thrift and combating wastefulness of the Government of Vietnam annually.

- The amount of saved funds determined based on the comparison of actual expenditures with the approved recurrent expenditure estimates for the tasks completed in the budget year, ensuring quality, including:

- The recurrent expenditure estimate data are the recurrent expenditure estimates assigned for use in the year (including estimates assigned at the beginning of the year, additional estimates during the year, and surplus estimates from the previous year allowed to be carried forward). The estimate data include aggregate estimate data and detailed estimate data for each evaluation criterion;- The actual expenditure is the amount that the unit completes payment procedures with the State Treasury related to the completion of the assigned tasks in the budget year, including: actual payment up to December 31 of the evaluation year plus the amount that the unit plans to pay with the State Treasury during the finalization period;- In cases where the competent authority does not assign detailed expenditure estimates for each expenditure item as a basis for evaluating the results of practicing thrift and combating wastefulness in recurrent expenditures, agencies and units are responsible for making plans for each expenditure item according to the evaluation criteria specified in the Circular from the beginning of the budget year to serve as the basis for evaluation and scoring of the results of practicing thrift and combating wastefulness in recurrent expenditures.

- The implementation of norms, standards, and policies in recurrent expenditures according to legal regulations.

- The implementation of administrative payroll streamlining and the reduction of non-confirmable labor contracts in public service providers (except for financially autonomous units).

- The implementation of the financial autonomy mechanism of public service providers.

- The work of directing, managing, and organizing the practice of thrift and combating wastefulness.

- The results of practicing thrift and combating wastefulness in recurrent expenditures of subordinate budget estimate units or subordinate budgets (for units with directly subordinate estimate units or subordinate budgets).

For details, see Circular 129/2017/TT-BTC, effective from February 01, 2018.

-Thao Uyen-

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