Some important contents to be clarified in the state budget expenditure estimate for 2014

Some important content to be clarified in the 2014 NSNN expenditure estimate, Circular 90/2013/TT-BTC

Some important content to be clarified in the 2014 NSNN expenditure estimate (illustration)

To be specific, at Article 10 of Circular 90/2013/TT-BTC, it is stipulated that when building the estimate, ministries and central agencies need to clearly explain the following contents in the construction of the 2014 state budget estimate:

• Funds for implementing specific tasks, programs, and projects in various expenditure fields: Construct based on the volume of tasks approved by competent authorities, implementation progress, calculation basis, and commitment to mobilize resources outside the budget.

• Administrative management expenditures: Clearly explain the following contents:

- Approved staffing at the time of estimate preparation, including the actual number of staff present at the time of estimate preparation, the number of staff yet to be recruited according to the approved quota (if any); the number of workers under indefinite-term contracts at state administrative agencies, Communist Party agencies, and socio-political organizations as stipulated in Decree 68/2000/ND-CP dated November 17, 2000, by the Government of Vietnam on implementing the contract regime for certain types of work in state administrative agencies, and public service providers.

+ Determining the wage fund, allowances according to the statutory pay rate of 1,150,000 VND/month (calculated for 12 months) ensured by the NSNN, including:

- Wage fund and allowances for approved staffing, actually present at the time of estimate preparation, determined based on salary levels by rank, grade, position; salary allowances according to policies; contributions according to policies (social insurance, unemployment insurance, health insurance, trade union funds).- Wage fund and allowances for approved staffing but not yet recruited, estimated based on the statutory pay rate of 1,150,000 VND/month, salary coefficient of 2.34/staff, contributions according to policies (social insurance, unemployment insurance, health insurance, trade union funds).- Wage fund and allowances for workers under indefinite-term contracts according to Decree 68/2000/ND-CP, determined similarly to the approved actual staffing at the time of estimate preparation.

+ Funding levels ensured according to norms stipulated in Decision 59/2010/QD-TTg dated September 30, 2010, by the Prime Minister of the Government of Vietnam.

- Expenditure on educational training careers: Clearly explain the basis for constructing expenditure estimates to implement policies on seniority allowances in education, implementing the mechanism of tuition fee exemption and reduction, and supporting study costs for subjects stipulated in Decree 49/2010/ND-CP dated May 14, 2010, by the Government of Vietnam on tuition fee exemption, reduction, and support for study costs, and the mechanism of tuition fee collection and use for educational institutions under the national education system; funds to implement Decree 19/2013/ND-CP dated February 23, 2013, by the Government of Vietnam on policies for teachers and educational managers in particularly difficult socio-economic regions; funds to implement decisions of the Prime Minister of the Government of Vietnam on educational development (Decision 239/QD-TTg dated February 9, 2010, on universal preschool education for 5-year-old children in the 2010-2015 period, Decision 60/2011/QD-TTgdated October 26, 2011, on some policies for preschool education development in the 2011-2015 period; Decision 12/2013/QD-TTg dated January 24, 2013, on supporting students in particularly difficult socio-economic regions; Decision 85/2010/QD-TTg dated December 21, 2010, on some policies supporting semi-boarding students and semi-boarding ethnic minority schools; Decision 1558/QD-TTg dated August 18, 2010, approving the Scheme on training and developing human resources in the field of nuclear energy; Decision 911/QD-TTg dated June 17, 2010, approving the Scheme on training Ph.D.-level lecturers for universities and colleges in the 2010-2020 period; Decision 472/QD-TTg dated April 12, 2010, approving the Scheme on training teachers of national defense - security education for high schools, professional secondary schools, and vocational schools in the 2010-2016 period; Decision 1505/QD-TTg dated October 15, 2008, approving the Scheme on training according to the advanced program at several Vietnamese universities in the 2008-2015 period, and the Scheme on training Vietnamese students abroad; Decision 799/QD-TTg dated May 25, 2011, approving the Scheme on training military officers, commune-level military command board officers, with college, university-level majors in local military by 2020 and the following years).

- Expenditure on scientific research: Funds for implementing scientific and technological topics, projects, and tasks must be based on the approval decision of the competent authority about the list and cost estimates; explain the content and implementation phases according to each year. Regular operation costs must specify the increased or decreased contents compared to the 2013 estimate, along with the reasons and calculation basis.

For details, please refer to Circular 90/2013/TT-BTC, effective from August 14, 2013.

Le Vy

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