Guidance on publicizing trade union finance and assets in Vietnam (latest)

Guidance on publicizing trade union finance and assets in Vietnam (latest) (Internet image)

Regarding this issue, LawNet would like to answer as follows:

The Vietnam General Confederation of Labor issued Instruction 42/HD-TLD dated 11/11/2021 on publicizing trade union finance and assets:

1. Objects to publicizing trade union finance and assets in Vietnam

Objects to publicize trade union finances and assets include:

- Trade unions at the grassroots level, including: the Vietnam General Confederation of Labor; the Confederation of Labor of provinces and cities; the Central Sector Trade Union and equivalents; the Trade Union of the Corporation under the General Confederation; and trade unions directly superior to the grassroots.

- Union base.

- Non-business units of trade unions.

* Form and time of publication:

- Units make public the contents according to the instructions on the website or on the bulletin board of the unit at the latest.
is 15 days from the date the estimate report, the trade union's financial settlement report, the completed capital construction project report, etc. are approved by the superior trade union or the competent authority.

- For mobilizations for the collection, payment, and expenditure of social and charity funds: Publicize the total amount of money and in-kind that has been mobilized and received no later than 15 days from the end of the receiving period; publicize the total amount of money and in-kind that have been distributed and used within 30 days from the end of the distribution and use period.

- For units that have an e-portal, it must be made public on the portal of their unit.

- In addition to publicizing according to the general regulations, the units shall implement the detailed information on the content, scope, form, and time of disclosure in Section 1, Section 2, and Section 3, Part II of the Guidelines 42/HD-TLD.

2. To publicize trade union finance and assets of the upper grassroot-level trade union in Vietnam

Presidents of trade unions at the grassroots level and heads of units shall publicize the finances and assets of trade union bodies (from the immediate superior and above) as follows:

(1) Publicize the estimate and finalization of trade union financial revenues and expenditures (year).

- Public content

+ Level of Vietnam General Confederation of Labor: According to Schedule No. 01a/CK-TLD, Schedule No. 01b/CK-TLD.

+ Provincial level, central branch, and equivalent: according to Table 02a/CK-TLD, Table 02b/CK-TLD.

+ Direct superiors at the grassroots level: according to Table 03a/CK-TLD, Schedule 03b/CK-TLD.

- Scope, form, and timing of publicity

Reporting on the estimate and finalization of the trade union's financial revenues and expenditures after being approved by the superior trade union or the competent authority, including the adjustment of the year (if any), must be publicized at the next meeting of the executive committee of the trade union at the same level.

(2) Publicizing the final settlement of completed construction projects

- Publicity content: According to Table No. 04/CK-TLD.

- Scope, form, and timing of publicity

Finalization of completed capital construction projects after being approved by the superior trade union or the competent level must be publicized at the nearest meeting of the executive committee of the trade union at the same level. Construction projects of any level, regardless of investor, must be discussed publicly at a meeting of the executive committee of the trade union of that level.

(3) Publicizing the settlement of revenues and expenditures of the Social Fund

Campaigns for the collection, payment, and spending of social charity funds, batches of donations to support natural disasters, fires, epidemics, etc., must be publicized according to the State's regulations on the organization of social charity funds and the guidance of the General Confederation.

- Public content: According to Table No. 05/CK-TLD.

- Scope, form, and time of disclosure: publicize at the annual meeting of cadres, civil servants, public employees, and employees of the unit.

(4) Publicize estimates and finalization of trade union revenues and expenditures (year).

- Publicity content: According to Table No. 06/CK-TLD.

- Scope, form, and time of disclosure: publicize at the unit's annual meeting of cadres and civil servants.

(5) Publicizing the final settlement of self-control in terms of payroll and administrative expenses (year)

- Public content: According to Table No. 07/CK-TLD.

- Scope, form, and time of disclosure: publicize at the unit's annual meeting of cadres and civil servants.

(6) Publicize the final settlement of revenue and expenditures of the Agency Fund (year).

- Public content: According to Table 08/CK-TLD, in which:

+ Disclosure of revenue sources and levels.

+ Publicize spending objects and spending levels.

- Scope, form, and timing of publicity: publicize at conferences of officers and employees of the unit.

(7) Publicly manage and use public property in trade union agencies, public non-business units of trade union organizations assigned to manage and use state property.

Assets managed and used by trade union agencies must be made public according to the provisions of this guide, including:
houses, structures, construction works attached to land, means of transport, and other assets defined as fixed assets (tangible and intangible) according to the regime of management of fixed assets formed from the state budget, originating from the state budget; property is aid goods, gifts, and donations of domestic and foreign organizations and individuals for trade union organizations to directly manage and use.

3. To publicize trade union finances and assets of grassroots trade unions in Vietnam

The grassroots trade union president/member grassroots trade union president/decentralized trade union leader shall make public the finances and assets of his/her trade union as follows:

(1) Publicize the estimate and finalization of trade union financial revenues and expenditures (year).

- Public content: According to Schedule No. 11a/CK-TLD, Schedule No. 11b/CK-TLD, and Schedule No. 11c/CK-TLD.

- Scope, form, and timing of publicity

Estimate reports and reports on the finalization of trade union financial revenues and expenditures after being approved by superior trade unions or competent authorities, including adjustments for the year (if any), must be disclosed at the next meeting of the executive committee of the trade union at the same level.

Encourage the Executive Board of the grassroots trade union to publicly review the monthly income and expenditure of the grassroots trade union and have it specified in the internal financial management regulations of the grassroots trade union.

(2) Publicize the collection and payment of social charity funds.

4. To publicize trade union finance and assets of non-business units in Vietnam

Heads of non-business units shall publicize their trade union finances and assets as follows:

(1) Publicize revenue and expenditure plans of non-business units; Settlement of revenue and expenditures of non-business units

- Annual revenue and expenditure plan for non-business units (Form No. 13/CK-TLD)

- Finalization of annual revenue and expenditure of non-business units (Form 14/CK-TLD).

(2) Scope, form, and time of disclosure

- Publish documents (printed into documents) sent to the public;

- Public announcement in the form of a posting at the head office of the unit;

- Publicly announce in the conference of civil servants, public employees, and employees of the unit.

- Time of publicity: The time to publicize is 30 days at the latest from the date of approval by the competent authority.

More details can be found in Instruction 42/HD-TLD dated 11/11/2021.

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