What is an administrative and public service unit?

The public non-business units under the Ministries, General Departments, organizations of the Mass Organizations, social organizations managed by central and local authorities, and units under the armed forces.

Public non-business units can be classified as follows:

- Classification by the ability to self-finance: Including:- Pure administrative units. These are public authority agencies in the state machinery (state administrative management units) financed 100% by the budget, such as: District, Municipal People's Committees, etc.- Public service providers with income such as in the fields of culture, education, health, economy, scientific research, etc. Including:- Units partially self-financed. For example: Polytechnic universities and other universities, etc.- Units fully self-financed. For example: Research institutes under administrative non-business units.- According to the financial management hierarchy, public non-business units are organized according to a vertical system corresponding to each budget level to comply with the implementation of the respective budget level. Specifically: public non-business units are divided into 3 levels:- Level I Estimating Unit: A unit that directly receives the annual budget estimate assigned by the Prime Minister of the Government of Vietnam or the People's Committee. The Level I Estimating Unit allocates and assigns the budget estimate to subordinate units.- Level II Estimating Unit: A unit subordinate to the Level I Estimating Unit, assigned the budget estimate by the Level I Estimating Unit and allocates the assigned estimate to the Level III Estimating Unit (in the case of authorization from the Level I Estimating Unit).- Level III Estimating Unit: A unit that directly uses the budget and is assigned the budget estimate by the Level I or Level II Estimating Unit.

The subordinate units of the Level III Estimating Unit receive funding to perform specific tasks and must carry out accounting and final settlement according to regulations.

- Classification by budget level:- Central Budget Level Estimating Unit: Using central budget sources;- Provincial Budget Level Estimating Unit: Using provincial budget sources;- District Budget Level Estimating Unit: Using district budget sources.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE