Vietnam: Guidance on allocation and handover of state budget estimates in training and improvement of officials

According to Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, allocation and handover of state budget estimates are implemented as follows:

For ministries and central government authorities:

- Based on estimates of expenditure on training and improving officials and estimates of expenditure on implementation of schemes/projects for training and improving officials assigned by competent authorities; ministries and central government authorities shall allocate, hand over expenditure estimates to entities utilizing budget and send to Ministry of Finance for examination according to Law on state budget and documents on elaborating thereto; send to Ministry of Home Affairs (with respect to expenditure on training and improving officials); central government authorities assigned to take charge of schemes/projects (with respect to expenditure on implementation of schemes/projects) for joint monitor.

- Decisions on handover of estimates of ministries and central government authorities to entities utilizing budget must be satisfactory to total estimates and expenditure contents of each training and improvement objective assigned by competent authorities.

For provinces and central-affiliated cities:

- Pursuant to Decisions of Prime Minister on handover of estimates of state budget expenditure, Decision of Minister of Finance on handover of estimates of state budget revenue and expenditure of local governments (which includes estimates of dedicated additional funding for local governments train and improve officials according to approved schemes/projects of Prime Minister); based on local government budget balance for training and improving officials; People’s Committees of provinces and central-affiliated cities shall assign Departments of Home affairs to cooperate with Department of Finance and relevant agencies in developing schemes to allocate expenditure estimates for implementation of training and improving officials to entities utilizing budget and send to Department of Finance for consolidation and report to People’s Committees for submission to People’s Council of provinces and central-affiliated cities.

- For schemes/projects for training and improvements assigned additionally and dedicatedly for local governments, provincial People’s Committees must ensure the amount allocated not lower than the amount specified for each scheme/project by central government. After People’s Council approving measures of allocating, provincial People’s Committees are responsible for sending results of allocating expenditure estimates (by each scheme/project) to central government authorities presiding the schemes/projects and Ministry of Finance as per the law.

View details at Circular No. 36/2018/TT-BTC of the Ministry of Finance of Vietnam, effective from June 15, 2018.

-Thao Uyen-

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