Guidance on management and settlement of funds for arranging administrative units at district and commune levels in Vietnam

Guidance on management and settlement of funds for arranging administrative units at district and commune levels in Vietnam (Internet image)

Guidance on management and settlement of funds for arranging administrative units at district and commune levels in Vietnam

The content mentioned in Official Dispatch 8006/BTC-NSNN of 2023 guides the arrangement of district- and commune-level administrative units for the period 2023–2030.

Regarding the content of guidance according to authority on the work of making estimates and expenditure norms; management, use, and settlement of funds for arranging administrative units at district and commune levels:

1. Pursuant to the provisions of the Law on State Budget, the task of state budget expenditure to arrange administrative units at district and commune levels for the period 2023–2030 of localities with arrangements for administrative units is guaranteed by the local budget.

2. The Law on State Budget and guiding documents have specific regulations on the preparation of estimates, management, and settlement of expenditures from the State budget. The promulgation of current state budget expenditure standards and norms is issued by 02 agencies according to their authority, specifically:

- Article 20 of Decree 163/2016/ND-CP stipulates: "The Ministry of Finance decides to issue budget spending levels for regimes and standards that have been decided by the Government and the Prime Minister but there is no specific spending level; decides to promulgate regimes, standards, and budget expenditure norms for sectors and fields after reaching agreement with the ministries managing the sectors and fields; decides to promulgate regimes, standards, and budget spending norms as assigned by the Government and the Prime Minister.

Through review, many standards and expenditure norms related to the arrangement of administrative units have been guided by the Ministry of Finance, specifically as follows:

+ Circular 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance regulating the per diem and conference expense regime;

+ Circular 42/2022/TT-BTC dated July 6, 2022 of the Ministry of Finance amending and supplementing a number of articles of Circular 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on estimating, managing, using, and finalizing state budget funds to ensure the work of developing legal documents and perfecting the legal system;...

- Clause 3, Article 21 of Decree 163/2016/ND-CP stipulates: "The People's Councils of provinces and cities decide on budget spending regimes for some specific local spending tasks in addition to the regimes, standards, and spending norms issued by the Government, the Prime Minister, and the Minister of Finance to carry out the task of socio-economic development, ensuring social order and safety in the area, in accordance with the balancing ability of the local budget".

According to this regulation, the People's Councils of provinces and cities decide, according to their authority, the budget spending regimes in the area.

3. The expenses serving the arrangement of administrative units in each locality are different (funds for developing the Project, organizing propaganda, campaigning, organizing voter consultation, paying benefits for redundant officials and civil servants...).

Therefore, it is recommended that ministries, central agencies, and localities base their decisions on the provisions of the Law on State Budget and guiding documents, including Resolution 35/2023/UBTVQH15 dated July 12, 2023 of the National Assembly Standing Committee regarding the arrangement of administrative units at district and commune levels for the period 2023-2030, current standards and spending norms related to the spending contents of the arrangement to allocate funds to carry out the task of arranging administrative units at district and commune levels in the area.

More details can be found in Official Dispatch 8006/BTC-NSNN 2023.

Duong Chau Thanh

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