IT ' S SMART

Implementing the implementation of the financial management mechanism

and the borders of the State Treasury

______________

Base of Protocol 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines of the Law of the State Budget;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government provides for the function, mandate, authority, and structure, the organization of the Ministry of Finance;

Base Decision Base 138 /2007/QĐ-TTg August 21, 2007 by the Prime Minister on the ratification of the State Treasury development strategy by 2020;

Base Decision Base 54 /2013/QĐ-TTg on September 19, 2013 by the Prime Minister on the promulgation of the financial management mechanism and the payroll of the State Treasury;

At the suggestion of the Chief Financial Officer of the Career.

The Minister of Finance of the Ministry of Finance of the Ministry of Finance regulates the implementation of the financial management mechanism and the payroll of the State Treasury as follows:

What? 1. The tuning range, subject

1. The adjustment range

This information instructs the implementation of the financial and financial management mechanism of the State Treasury system.

2. Subject applies

a) The State Treasury; the Provincial Treasury of the Province, the central city of the central city; the Treasury of the State of the District, the district, the town, the provincial city, the central city; the business units of the State Treasury.

b) Units, organizations, individuals are involved in financial management and payroll on the State Treasury system.

What? 2. On the Border

1. The United States Treasury and Labor Customs system from 2014 stabilisable to border and labor designation was granted jurisdiction over 31 May 2013. The State Treasury used to step the boundary on the basis of the location of the employment and civil rights tranche in accordance with the function, the task assigned to the right of law.

2. The government of Prime Minister to hand over new duties or the state has the decision to divide the administrative boundaries, must establish the addition of the Provincial State Treasury, the district level, the Ministry of Finance unified with the Ministry of Interior reported the additional Prime Minister. The State Treasury.

3. In addition to the amount of payroll and labor assigned, the State Treasury is contracts for the lease of work and labor contracts by the rule of law.

What? 3. The funding source guaranteed

The annual operating costs of the State Treasury, including:

1. The state budget provides for a single paycheck, wages, salaries, and donations according to the state regulatory regime (social insurance, health insurance, unemployment insurance (if any), union funding) on the basis of its own payroll. and contract labour under the rule of law delivered by the Secretary of the Treasury.

2. Other funding sources are handed over by the state budget by law, including:

a) The national target program and programs, project under the rules of the state;

b) The cost of carrying out the operation, public payment, bond, credit;

c) The cost of making a simple degree of compaction by state-defined mode;

d) The sources of debt, aid, and other funding are authorized by the authority.

3. The entire source from the business activity of the State Treasury by state regulation, including:

a) Colleconation in payment activity, money transfer; preservation activities, testing, precious gold gold storage, foreign currency, certificates of price;

b) Deviation from interest, deposit fees with charges must be paid at the State Bank and Commercial Banks;

c) Colleconation of the capital case under the provisions of the Ministry of Finance;

d) Deviation from the sale point to the customer only, the charge of the service to collect the money, the money, the phone;

Other sources of law by law.

4. Source from career activity, service activity of the State Treasury.

5. Industry Activity Development Fund.

6. Other legal funding sources follow the rule of law.

What? 4. Cost Content

1. Permanent genus:

a) Personal payments: salaries, wages, salaries, salaries, payroll donations (social insurance, health insurance, unemployment insurance (if available), union funding); achievement bonuses for track of racing titles and payments. It ' s different for the individual.

b) Administrative management expenditures: Public service payments; office supplies; propaganda, communications; conference; cost costs; hiring; repair, maintenance, maintenance, regular maintenance of fixed assets and other administrative expenses;

c) A business practice: Procurement of supplies, goods used for expertise, business; fund safety equipment, test equipment; all types; clothing, protection of labor; inventory, inventory, transfer, safety protection, money, etc. gold and silver gold, precious stones, foreign currency and certificates; preservation, archives of documents, testimonies; other services;

d) Coordination of the organization that performed the task;

The company is traveling abroad; in detail, foreign visitors working in Vietnam; the organization of the workshop, the international conference in Vietnam;

e) Support for operating, rotated, and public officials in the State Treasury system;

g) The guarantee of the operation of the party organization by the decision of the Central Party Secretariat; the regime's governing body for self-defense; the guarantee of the operation of the parties under the rules of the law;

h) The purchase of vehicle insurance, property, repository according to the rule of law;

i) Other common properties.

2. Cost of development, modernization of State Treasury:

a) Chi investment, increased facilities; build, repair warehouses, headquarters and trade; procurement of dedicated equipment; repair, procurement of property, professional work, and business;

b) Chi maintains and develops, modernized information technology;

c) Genus scientific research, training, occupational fostering for cadres, civil officials, program officials, plans of the State Treasury system;

d) Compensated for the damage of money, property in cases of inhuman resistance such as natural disasters, fire, risk under the rule of law;

) Chi performs programs, plans, projects, information technology applications, equipment procurement, construction investments, increased facilities, training of staff, civil service, officials, and other content on a joint mission of the entire country. the financial sector, which serves as the specialized duty of the State Treasury system by the decision of the Minister of Finance;

e) Other expenses by law.

3. The genus performs the assigned task authority:

a) The implementation of the national target program and the programs, projects under the regulation of the home state;

b) The implementation of the mission of release, payment of the left, bond, credit;

c) The genus is made to refine by the state-defined regime;

d) Chi from the sources of debt, aid, and other funding are granted by the authority.

What? 5. Standard mode standard standard

1. For the regimes, standards, the standard of spending has been enacted by the competent authority: The State Treasury performs in accordance with the provisions of the competent authority.

For business expenses: The Treasury of the State of the Cost of Energy is used and the regimes, standards, cost the existing regulations to build standards, the level of business that is consistent with the operation of the Secretary of State's State Treasury system. The Treasury Department approved it.

2. The level of wage spending, public money on the staff, the public, the official and the average worker of the entire State Treasury system apply not to exceed 1.8 times the salaries of the staff, the public, the state-regulated official; the wage increases. add not to include job-subside, night-making, overtime.

The amount of income added to the cadres, the public, the full-system officer of the State Treasury system from the funding increase in savings does not exceed 0.2 times the salaries of the staff, the public, the state-appointed official; the additional income. Enter does not include job-secondary, night-making, overtime.

The cost of wages, public money to the cadres, officials, officials of the State Treasury were adjusted in accordance with the state's monetary policy reform and an end to the implementation of the new wage regime.

The implementation of the regime, submitted by the provisions of the state's executive order.

The General Manager of the State Treasury decided to distribute the wages, the public money according to the quality results of the work of each cadet, the public, the officer and the labourers in accordance with the principle of fair justice, the pay of wages with job efficiency, It must be specified in the Internal Cost Regulation of the unit.

What? 6. Management of the operating costs of the State Treasury

1. The establishment of the bill, which accepts and determines the funding of the State Treasury to implement the provisions of the State Budget Law. Every year, the state budget budget for the State Treasury system is synthesized in the funding of the Ministry of Finance of the National Assembly for consideration, decision-making.

2. The regular genus and investment structure develops, modernized the State Treasury to ensure a maximum of no more than 70% of the bill being delivered. The cost of capital investment is governed by the rule of law on investment, construction, and other provisions of the relevant legislation.

3. When the state changed its policy, the regime, the State Treasury automatically spread the additional expenditures according to the policy, the new regime.

The case is due to objective factors, such as: Additional function, mission, creation of new organization under the decision of a competent grant; natural disasters and other objective causes; revenue from state-based reduced business activity changes to the policy mechanism, after using all the funds but still does not guarantee the minimum spending to maintain the operation of the State Treasury system, the State Treasury Secretary-General of the State Treasury suggests, reports the Minister of Finance to the Prime Minister. decision.

4. The last year ' s unusable budget passed the following year continues to use. The cost of the funds specified in paragraph 2 of this Privacy is carried out by the law of the law.

What? 7. Use of increased cost savings

Every year, the amount of savings savings from the regular genus at one Article 4 of this is and the arbiter that results in the Business Activity of the State Treasury stipulated at this 3 Article 3 of this. You know, you know, you know, you know, you know, you know,

For regular operating budget content: The Company goes abroad; Chi supports the operating, rotated, and public cadres in the State Treasury system; Cost of insurance, property, and treasure. The law stipulated at one Article 4 of this, without the task of being delivered, or not fully implemented the volume of the work, the portion of the undone budget was not determined as the savings budget; this unimplemented budget. It ' s moved to the next year.

The State Treasury used to be used by raising funds, saving costs for the following content:

1. A minimum of 25% of the Fund for Industry Activity Development to: Impleming of the State Treasury development strategy; investment enhenhiting facilities, construction of warehouses, trading headquarters; shopping site equipment serving professional work, business; application, and business. information technology and other relevant tasks of the State Treasury system.

2. Quote the Income Stability Reserve Fund to: Make sure to stabilize income for cadres, civil officials, State Treasury system officials due to objective causes of reducing income; support of cadres, civil officials, state Treasury system officials met with refund. Particularly difficult, poor health; support for retirement and other special cases. The Minister of Finance specifically regulates the income of the Income Stability Fund.

3. Quote the Commendation Fund, Welfare: Maximum of 3 months of salary, public money and actual income made during the year.

4. Lunch costs for the cadres, civil officials, the monthly officeholders equal to the state-defined basis salaries.

5. Commendation, cooperation coordination on organizations, individuals within and outside the State Treasury system whose achievements contribute to the completion of the duties of the State Treasury of the ranks.

6. Assistant to the general policy for those who voluntarily vacate the regime during the arrangement, reorganization of labor; the support of corporate activities; the support of the career units of the State Treasury system.

7. Additional income for cadres, civil officials, full-system officials of the State Treasury system at a maximum of 0.2 times the salary for cadres, civil officials, state-regulated officials (tranche, rank, office, and other types of service subtract, subside) Night, overtime.

8. The remaining funds (if any) after having already cited the Foundation and secure the above-listed content, the State Treasury adds all to the Foundation to develop the industry.

In the three-month period, the State Treasury temporarily increased the number of revenue, savings, and decision-making methodology, citing regulatory funds at this level.

What? 8. The warranty budget works for career units.

The career units of the State Treasury are insured for operating costs from the annual operating costs of the State Treasury specified in Article 3 of this Smart; which is applied to the prescribed spending regime at this Smart and exercise the right to self-government. Master, self-responsibility for the task of carrying out the task, organization of the machine, the number of people working and finances to the public career unit according to the law of the current law.

What? 9. Set up, approve the bill and decide

The establishment, accounting for accounting, accounting accounting and the funding decision of the State Treasury implemented by the current regulation. This message guides some specific points as follows:

1. In terms of annual accounting:

The State Treasury is responsible for the accounting of the collection, deposing the Ministry of Finance (the I-level reserve unit) for consideration, the aggregation of the Ministry of Finance (the state governing body) to sum up the annual state budget bill as defined by the State Budget Law and the manual text of the Ministry of Finance, including:

a) In terms of the collection:

-State Budget: Make sure to spend a single paycheck, wages, allowable pay and donations by state-regulated state; other funds are regulated by state budgets.

-The entire source of the revenue from the State Treasury business by regulation.

-The State Treasury Activity Development Fund used for five plans.

b) In terms of the genus

State coffers are set up in accordance with the provisions of Article 1, paragraph 2 Article 4 of this.

2. In terms of allocation and delivery

) The annual state budget bill is delivered by the Prime Minister, the Ministry of Finance (the I-funded unit) to carry out the budget of the budget to the State Treasury for the sum of the state budget bills assigned to the Ministry of Finance.

b) The annual reserve base of the State Treasury, the Ministry of Finance (SI unit reserve unit) implementing the appraisal and delivery of the collection-spend on the State Treasury.

What? 10. Organization performs

1. The fiscal and financial management mechanism of the State Treasury Regulations specified in this WIT was implemented on 1 January 2014.

In case the state changed its policy on payroll, finance that greatly influenced the activities of the State Treasury, the State Treasury reported that the Prime Minister's Finance Ministry reviewed the amendment, adding it accordingly.

2. The Ministry of Finance (the I-level reserve unit) is responsible for guidance, implementing the implementation of the financial and financial management mechanism for the State Treasury system by regulation at Decision No. 1. 54 /2013/QĐ-TTg September 19, 2013, Prime Minister of Government and Guide to this Information.

3. A five-year period, the State Treasury organizes the examination, assessing the experience in implementing the mechanism of financial management and payroll to ensure the right execution, the requirement at the No. 1 Decision. 54 /2013/QĐ-TTg September 19, 2013, Prime Minister.

4. The 2013 operating budget of the State Treasury (including unusable funds), transferred in 2014 continues to use according to regulatory content.

5. This message is effective from 16/01/2014. Digital Abolition 01 /2009/TT-BTC 02/01/2009 of the Ministry of Finance manual implementation of Decision No. 101 /2008/QĐ-TTg July 18, 2008 by the Prime Minister on the issue of the board of financial management and commission on the State Treasury system of the Ministry of Finance of the period 2009-2013 and the Digital Information Administration. 105 /2009/TT-BTC 25 May 2009 by the Ministry of Finance amended, the Digital Information plugin 01 /2009/TT-BTC 02/01/2009 Guide to Number Decision 101 /2008/QĐ-TTg July 18, 2008 of the Prime Minister on the issue of the administration of financial and financial management of the State Treasury system of the Ministry of Finance in 2009-2013.

In the implementation process, if there is a problem with the proposal to reflect on the Ministry of Finance for research, timely resolution.