Contents of spending on welfare activities at units of the State Audit Agency in Vietnam

Contents of spending on welfare activities at units of the State Audit Agency in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

On July 26, 2023, Decision 965/QD-KTNN amends a number of articles of the Regulation on internal expenditure of units under the State Audit Agency.

Contents of spending on welfare activities at units of the State Audit Agency in Vietnam

Specifically, the expenditure on welfare activities at units of the State Audit Agency will include the following contents:

- Expenses for lunch for officials, civil servants, and employees are at the rate of 45,000 VND/person/day according to actual working days, including days when they are sent to study in the country, go on short-term business trips abroad. .

- Expenses for nursing leave support for officials, civil servants, and employees up to 1,500,000 VND/person/year; support for annual health checks for cadres, civil servants, and employees up to 500,000 VND/person/year.

These expenditures are supported by money, specific expenditure levels are chaired by the State Audit Office of Vietnam, in coordination with the Executive Committee of the State Audit Union of Vietnam and the Department of Organization and Personnel, on the basis of the actual situation and the ability to save money, and submitted to the State Audit's leadership for approval before implementation.

In the case of organizing a centralized health examination, it is not proposed to spend money on support for this content. The State Audit Office shall assume the prime responsibility for proposing a list of necessary examinations and tests in accordance with the provisions of Circular 14/2013/TT-BYT and Circular 09/2023/TT-BYT; and complying with regulations on procurement and bidding for services.

- Other welfare expenditures: drugs, medical supplies, disease prevention, and treatment; support collective kitchen; retire; war invalids, families of war invalids, and martyrs; women; Happy birthday every year.

- Expenses to support the activities of the Trade Union and Youth Union.

- Expenses for visiting, filial piety, and foreign relations, spending from 500,000 VND to 1,000,000 VND/person; In case it is necessary to spend more on visiting, filial piety, and foreign affairs, it must be approved in writing by the Chief of the State Audit Office.

- Unexpected hardship allowance

+ Objects to be considered for an unexpected difficulty allowance include:

(i) Officials and employees of the State Audit Division are sick, require long-term treatment, have a serious illness, or are directly affected by natural disasters or epidemics, or die;

(ii) Families of cadres, civil servants, and employees of the State Audit Department include: biological parents, parents-in-law, husband and wife, and children directly affected by natural disasters, epidemics, sickness requiring long-term treatment, or fatal diseases (certified by the administration of the place of residence or with vouchers and invoices from the treatment facility) or who die;

(iii) Retired officials and employees working in units of the State Audit Office of Vietnam suffer from serious illness, are directly affected by natural disasters or epidemics, or die.

- Procedures for requesting and paying unexpected difficulty allowances:

Officials and employees who are entitled to benefits as prescribed in Clause 1 of this Article, including heads of units directly managing cadres, civil servants, and employees, shall send written documents to the State Auditor General (via Department of Organization and Personnel) to request an unexpected difficulty allowance.

In addition to the unexpected hardship allowance according to the current regulations of the State, based on the administrative management budget saved in the year of the State Audit Agency, the level of unexpected difficulty allowance for the person requested to enjoy the unexpected difficulty allowance shall be submitted to the State Auditor General by the Department of Organization and Personnel in coordination with the head of the unit where the person is requested to enjoy the subsidy or the State Auditor General in charge of the State Audit Office is authorized to consider the decision after reaching agreement with the President of the State Auditing Union.

- Spending more for employees on the payroll when downsizing the payroll

+ Subjects who are entitled to additional expenditures outside the entitlement regime prescribed by the State: officials and employees in units of the State Audit Agency's Block who quit due to downsizing the payroll, including 02 subjects: entitled to early retirement policy (subject 1) and not entitled to early retirement policy (subject 2).

+ Expenditure level: For subject 1, based on the number of years of early retirement; for subject 2, based on the number of years of service, to calculate a maximum each year not exceeding 01 month's current salary of such cadres, civil servants, and employees, including the coefficient of allowance for leadership positions and the coefficient of seniority beyond the bracket (if any); other allowance coefficients are not included.

+ Proposal procedure: Based on the administrative management budget saved in the year of the State Audit Agency,
The Department of Personnel and Organization shall coordinate with the State Audit Office of Vietnam to request the State Auditor General or the Deputy State Auditor General in charge of the authorized State Audit Office to decide on specific expenditure levels for cadres, civil servants, and employees when implementing downsizing after reaching agreement with the Chairman of the State Audit Union.

(Clause 1, Article 22 of Regulation promulgated together with Decision 1991/QD-KTNN in 2021, as amended in Decision 965/QD-KTNN in 2023)

Purpose of implementing regulations on internal spending at State Auditing agencies

According to Article 2 of the Regulation promulgated together with Decision 1991/QD-KTNN in 2021, the implementation of the internal spending regulations of units under the State Audit Agency is for the following purposes:

- Create conditions for the agency to exercise autonomy and be proactive in managing and spending the allocated administrative management funds, while at the same time attaching the responsibilities of heads of units and officials, civil servants, and employees (CBCC, employees) in the performance of assigned tasks in accordance with the law.

- Promote the effective organizational arrangement of the apparatus, improve the initiative in striving to fulfill the tasks, and ensure the legitimate income of cadres, civil servants, and employees in the agency.

- Ensure public property is used for the right purposes, effectively, and in compliance with the law.

- Well implement the State's policy on thrift practice and fight against wastefulness in budget spending.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE