The Contents of State Treasury Control Regarding Salaries and Allowances Disbursed Through the State Treasury

Content of State Treasury control over salaries and allowances through the State Treasury - Illustrative image.

At point a, clause 2, Article 6 of Circular 62/2020/TT-BTC, it is stipulated the supplementary control content for salary and salary-based allowances; regular labor wages under contracts; additional income; bonuses; other allowances and subsidies; lump sums, scholarships for officials and public employees, contractual labor within budget-using units. To be specific:

- Not exceeding the estimates assigned by the competent authority;

- Checking, reconciling mathematically on the Payment Table for the beneficiaries, ensuring the total amount matches with the Budget withdrawal request/Payment order approved by the head of the unit;

- Additionally, the State Treasury checks the indicators on the Payment Table for the beneficiaries as follows:

- For the Total column (column No. 4): The State Treasury controls the total amount received by the beneficiaries after deducting the amounts that must be deducted from the salary. For the amounts that must be deducted from the salary, the budget-using unit is responsible for the deduction according to compliance and fully reflected in the Budget withdrawal request/Payment order.- For salaries and salary-based allowances (column No. 5): The State Treasury controls ensuring it is consistent with the total staffing approved by the competent authority;- For additional income expenditures (column No. 7): The State Treasury controls ensuring it is consistent with the internal expenditure regulations and the autonomy mechanism of the public service provider as stipulated in Decree 16/2015/ND-CP and the decrees in each sector (in case the decree stipulating the autonomy mechanism of the public service provider in each specific field has not been issued or amended, then the control shall follow the regulations in Decree 43/2006/ND-CP dated April 25, 2006 of the Government of Vietnam stipulating the autonomy and self-responsibility regime in performing tasks, organizational structure, staffing and finance for public service providers (Decree 43/2006/ND-CP), Decree 85/2012/ND-CP dated October 15, 2012 of the Government of Vietnam on the operational mechanism, financial mechanism for public medical service providers and the prices of medical examination and treatment services of public medical examination and treatment facilities (Decree 85/2012/ND-CP)), state agencies implement autonomy policies as stipulated in Joint Circular 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance - Ministry of Home Affairs stipulating autonomy policies and self-responsibility for using administrative management budgets for state agencies (Joint Circular 71/2014/TTLT-BTC-BNV);- For other allowance and subsidy expenditures (column No. 9): The State Treasury controls the amounts of allowances and subsidies that the budget-using unit requests to be paid to the beneficiaries according to the standards stipulated in current legal normative documents, internal expenditure regulations, in cases of multiple allowances and subsidies, each type must be detailed in column No. 9.

For detailed content of the document, see Circular 62/2020/TT-BTC, effective August 6, 2020.

Le Vy

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