Vietnam: Responsibility in the management and use of the state budget under Decree 103

Vietnam: Responsibility in the management and use of the state budget under Decree 103 (Illustrative Image)

Article 9 of Decree 103/2007/ND-CP stipulates the responsibility in managing and using the state budget:

Heads of agencies, organizations, and units are responsible for directing, guiding, and organizing the implementation of the provisions of the State Budget Law, policies, and financial principles in various stages: preparing, appraising, approving, allocating, managing, using, controlling expenditures and conducting the settlement of the state budget, assessing the effectiveness and accountability in managing and using the assigned state budget.

Additionally, this Decree also stipulates the responsibility in managing the investment and construction of projects that use state budget funds, state money, and assets, the responsibility in managing and using land, office premises, and official houses, and the responsibility in managing, exploiting, using natural resources as follows:

- Heads of agencies, organizations, and units are responsible for directing and organizing the management, approval, and implementation of investment projects in accordance with the current state investment management procedures and regulations, ensuring focused investment without dispersion to meet the requirements of practicing thrift and combating waste; clearly defining the responsibilities of each agency, organization, unit, and individual in managing each stage of the investment construction process for the projects.

- Heads of agencies, organizations, and units are responsible for managing and using the assigned land, office premises, and official houses for the correct purpose, efficiently and thriftily; within their management scope, they are responsible for inspecting and reviewing the area of land, office premises, and official houses they manage to allocate and use rationally and in accordance with regulated policies and standards; failing to allocate additional land or build new office premises when the arrangement and use according to the existing standards, area of land, office premises, and official houses have not been completed.

- Heads of agencies, organizations, and units assigned to manage, exploit, and use natural resources are responsible for reviewing the planning and plans for managing, exploiting, and using each type of natural resource, especially resources such as land, water, forests, and minerals to use them reasonably, thriftily, and efficiently; reviewing and issuing regulations on restoring, protecting, and sustainably developing natural resource sources.

Details can be found in Decree 103/2007/ND-CP effective July 23, 2007.

Ty Na

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