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Circular 90/2009/ttlt-Btc-Bnv: A Guide To The Functions, Duties, Powers And Structure Of The Professional Bodies Of The Financial Sector In The Provincial People's Committees, District Level

Original Language Title: Thông tư liên tịch 90/2009/TTLT-BTC-BNV: Hướng dẫn chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của cơ quan chuyên môn về lĩnh vực tài chính thuộc Uỷ ban nhân dân cấp tỉnh, cấp huyện

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Pursuant to Decree No. 13/2008/ND-CP on 04/02/2008 the Government of organizing the specialized agencies in the provincial people's Committee, the central cities;

Pursuant to Decree No. 14/2008/ND-CP on 04/02/2008 the Government of organizing the specialized agencies in the district people's Committee, district, town, city in the province;

Pursuant to Decree No. 178/2007/ND-CP dated 03/12/2007 of the Government functions, tasks, powers and organizational structure of ministries, ministerial agencies;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 48/2008/ND-CP dated 17/04/2008 of the Government functions, tasks, powers and organizational structure of the Ministry of the Interior;

The Ministry of finance and the Ministry of the Interior instructed the functions, duties, powers and structure of the professional bodies of the financial sector in the provincial people's committees, district level as follows: chapter I article 1 FINANCE DEPARTMENT. The position and function 1. The Department of finance is the professional body in the province people's Committee, the central cities (hereafter referred to as the provincial level) functions, Chief of provincial people's committees to help perform the function of financial governance; the State budget; taxes, fees and other revenue of the State budget; State assets; the State Fund; financial investment; corporate finance; accounting; independent audit; reviews and activities in local financial services in accordance with the law.

2. Department of Finance has a legal personality, a seal and a private account; subject to the direction, management, staffing and organization of the work of the provincial people's Committee; at the same time subjected to steer, guide and the test of professional expertise of the Ministry of finance.

Article 2. Duties and powers of provincial finance Departments performing the duties and powers prescribed by the law on the financial sector and the specific powers, duties: 1. The provincial people's Committee: a) draft decisions, directives and other documents issued under the authority of the provincial people's Committee on finance;

b) draft program, long term plan, annual and 5 year financial field according to the master plan, the master plan for socio-economic development of the locality;

c) draft program, organizational measures undertaken administrative reforms in the governance of the Department;

d) draft legal text specific rules about the standard title for granted, Chief of the unit in the Department; The head, Deputy Head of the financial-planning Department of the people's Committee of the district level after reunification with the Department of industry, management related field.

DD) the draft decentralization plan revenue and task of each level of local budgets; the quota allocation of local budget expenditure estimates; charging mode and the donations of the people under the rule of law to the provincial people's Council decided by the authority;

e) estimation to adjust local budgets; the balanced budget and the measures needed to complete the task of collecting, budget allocated to the provincial people's Council decided by the authority;

g), projects handled, State-owned land in the scope of local management.

2. The Chairman of the provincial people's Committee: a) draft decisions, directives and other documents issued under the authority of the Chairman of the provincial people's Committee of the State management sector of the Department;

b) draft decision on the establishment, merger, splitting, dissolution, reorganization of the units in the Department under the provisions of the law.

3. Help people's Committee Chairman granted the direction, instruction, inspection, information, propaganda, popular legal education on the financial sector; implementation of the legal text, the policy, planning, plan, program, project, project, scheme in the scope of the governance of the Department after it is issued by the authorized or approved.

4. On the management of the State budget, taxes, fees and other revenue of the State budget: a) guide the administrative offices, the business units in the province and the financial agency under construction estimating annual State budget according to the provisions of the law.

Make checks, verify the estimation of the budget of the agencies, units of the same level and the subordinate's budget estimates; estimating State revenue on the table, estimate, local budget, budget allocation approach provincial-level people's committees report to the provincial people's Council decision;

b) presiding, in cooperation with the relevant agencies in the building, the provincial people's Committee issued under the authority of the text of regulations on land use, collect rents, the rents of the water, which is a joint venture by the land use values, rents and sells State-owned houses and the other revenues of the State budget according to the provisions of the law on the State budget in the areas of State assets, land, mineral resources.

Guide, test and implement the policy, determines the price level and collect money using the land, rents, the rents of the water, which is a joint venture by the land use values, rents and sells State-owned home;

c) collaboration with the relevant bodies in the implementation of the management collect taxes, fees and other revenues;

d) testing, monitoring and management using budgeting in agencies, the unit used the budget; requires the State Treasury pause when discovered genus beyond estimation, the wrong policy of the regime or the Executive does not report mode of the State;

DD) valuation of State budget revenue settlement arose on the district, settlement currency, the district budget; evaluation and announcement of payment for the agencies, the business units and other organizations have used the budget; approval of the settlement of funds authorized by the local central budget implementation.

General situation of currency, State budget expenditure, the establishment of the annual budget-settlement of the local people's Committee issued the report the provincial people's Council for approval, reported the Ministry of finance;

e) capital management investments development:-join the Department of planning and investment, the relevant authority to consult with the provincial people's Committee on strategies to attract, mobilize, using short-term investment, long-term foreign and domestic; build the policy, measures to coordinate and enhance the effective use of resources to support official development (ODA). Help provincial people's Committee on financial governance for the program, ODA projects.

In collaboration with the Department of planning and investment and related agencies build estimation and allocation scheme estimates the annual investment and development expenditure; coordinated with relevant agencies to arrange for other capital investment properties the provincial people's Committee decision.

In collaboration with the Department of planning and investment, the provincial people's Committee decided to allocate capital, portfolio investments using capital budgeting; the plan adjusted capital allocation in case of need; construction plan of adjustments, reconcile investment capital for the project from local budget resources.

-Participation of investment undertakings; assessment, evaluation, participant comments by the authority for the investment project by the management.

-Check the implementation of the investment plan, the situation of management, use of capital, investment capital in the local budget of the investor and the financial district, the township authorities; payment control situation in the capital of the State Treasury in the district.

-Organization of investment capital undertaking the project completed, the Chairman of the provincial people's Committee approval for the projects approved under the authority of the Chairman of the provincial people's Committee. Verify, approve the settlement project investment by business capital investment properties of local construction as specified.

-General situation analysis, mobilization and use of capital, management effectiveness evaluation, using private capital, settlement of local capital, reported the provincial people's Committee and the Ministry of Finance according to the regulations.

g) manages the funds authorized by the Central Government, the reserve fund management of local finances in accordance with the law;

h) consistent management of loans and aid for the locality as prescribed by law; the State financial management for direct foreign aid resources for local source of revenue in the local budgets; the provincial people's Committee to help implement the issuance of bonds and other debt forms of locally under the provisions of the law on the State budget;

I) instructions, check the implementation mechanism of the financial autonomy of the business units and public self-reliance mode is responsible for the administration of funding for the State agencies as prescribed by law;

k) guides and organizations make public financing of State budget according to the provisions of the law;

l) pooling the results of the Ombudsman's recommendations, auditing of financial sector reporting budgeting provincial people's Committee.

5. On the management of State assets in the local: a) building, the provincial people's Committee the guidance documents on management, use of State assets and state management divisions of State assets in the scope of local management;

b) instructions, check the implementation of the management mode of State property; proposed measures to ensure financial management and effective use of State assets by the local authority;


c) decided by the authority or the provincial people's Committee decision on jurisdiction shopping, rental, transfer, withdrawal, liquidation, sale, destruction of State property, the State assets for business units with financial autonomy and public use of State assets of the business units-public financial autonomy in production and business purposes , service, leasing, venture, links;

d) guidelines and the Organization made public property in the State bodies, organizations, units under the provisions of the law;

DD) in collaboration with the Department of environment and resource guide, check out the agencies, organizations, local units in implementing the compensation policy, support and resettlement when the State revoked the land;

e) organized the reception, management, the provincial people's Committee decided to treat or handle by jurisdiction over unspecified property owner; property buried sunken, mark was found; the property seizure impoundment Fund State; the assets of the project using state capital (including ODA) when the project ends and other properties established ownership of the State;

g) Organization and management of State assets has not yet delivered to the Organization, management, personal use; management of financial resources in the process of management, extraction, transfer, handling of State assets;

h) advised the provincial people's Committee has comments with the ministries and the Ministry of finance about the arrangement, land of the central bodies of local management;

I) data base management of State assets in the scope of local management; help provincial people's Committee made a report on the situation of management, use of State assets in the scope of local management.

6. About the management of State finance Fund (fund development; the credit guarantee fund for small and medium enterprises development fund; and the type of other State finance fund to be established under the provisions of the law): a) presiding over construction of the project, evaluation of the text about the establishment and activities of the Fund to report provincial people's Committee approval or the approval authority; Chairman of the provincial people's committees to help decide the issues of investment and lending objects; interest rates; the level of capital for the Fund, in accordance with the law;

b) track, test, monitor the operations of the Fund; check, supervise the observance of the financial management mode and perform other duties as assigned by the provincial people's Committee;

c) testing, monitoring of the use of local budget funds mandated for organizations receiving mandated (development investment funds, State financial institutions, ...) to make disbursements, loan, interest support according to the target was the provincial people's Committee.

7. Regarding the financial management of enterprises: a) guide the implementation of the policy, the financial management mode of enterprises, financial cooperatives and collective economy; financial policy conversion service possesses, re-order State enterprises, transform the business units established businesses, holdings business units, modes of management, conservation and development of the State capital in enterprises;

b) examined the implementation of the law on financial accounting of the types of businesses in the area under the provisions of the law;

c) management part of capital and State-owned assets in enterprises, the economic cooperation organization, the collective economy by local established under the provisions of the law; done right, the obligation to represent the owner of the State stake in the business as assigned by the provincial people's Committee;

d) check, supervise the management of, the use of capital, the distribution of income, establishment and use of company funds to the State; checking, monitoring, assessing the performance of State enterprises;

DD) general situation of transition of ownership, reorganization of State enterprises; analysis, reviews the financial situation of local business, management, conservation and development of the State capital in local business established or raising capital, reported the provincial people's Committee and the Minister of finance;

e) General reviews of the implementation of the financial mechanisms serve the cooperative development policy, the collective economy in the area under the provisions of the law.

8. Management and valuation: a) chaired the building plan price for goods, services and factors controlling formation of prices for goods and services according to the authority;

b) appraise the property price approach, goods, State public service order allocation plan, the product is also the exclusive position because the Department, unit, or building, the provincial people's Committee decision;

c) coordinate with relevant agencies held consultative reviews, exclusive price control, anti-dumping, price listing and selling prices listed;

d) appraising the draft decision issued the price and land price in local projects to the Department of natural resources and environment of the provincial people's Committee decision;

PREC) announced the list of goods and services, price stabilization, paying the price for registration and publication apply measures to stabilize the local price in accordance with the law;

e) synthesize, analyze and forecast the price fluctuations; report the implementation of State management on prices locally according to the rules of the Ministry of finance and the provincial people's Committee;

g) coordinated with relevant agencies to examine the implementation of the law on prices and valuation of organizations, individuals active in the area.

9. Guide, manage and inspect the implementation of the provisions of the law for organizations providing financial services in the fields of finance, accounting, auditing, financial investment, the lottery business, gambling and bet on the area under the provisions of the law.

10. Inspection, testing, solving complaints accuse; processed under the authority or the authorized recommendations handle law violations in the areas within the governance of the Department; Prevention of corruption, negative and savings practices, against waste in the use of the assets, funding is allocated in accordance with the law.

11. the functions, duties and powers of the Ombudsman, Office, professional, business rooms, the Bureau and the business units in the Department; Payroll Manager, salary regimes and policies, policies, training, reward, or discipline for public servants in the scope of management according to the hierarchy of the provincial people's Committee and in accordance with the law.

12. international cooperation in the field of finance as stipulated by law and assigned or authorized by the provincial people's Committee.

13. Research and application of scientific and technical progress; construction of the information system, the archives serve financing management and professional expertise.

14. Perform other duties by the provincial people's Committee and in accordance with the law.

Article 3. Organizational structure and staffing 1. Head: a) Department of finance directors and not more than 3 (three) Deputy Director; for the city of Hanoi and Ho Chi Minh City have not more than 4 (four) Deputy Director;

b) Director of the Department of finance is the head of Department, responsible to the people's Committee, Chairman of the provincial people's Committee and before the law of all activities of the Department;

c) Deputy Director of the Department's Director, responsible to the Director of the Department and before the law about work is assigned; When the Director is absent, a Deputy Director of the Department is the Director of the Department of Executive credentials, the operation of the facility;

d) appointing, appointing the Director and Deputy Director of back to the Department of finance by the Chairman of the provincial people's Committee decided according to professional standards, professional and by the Ministry of Finance issued under the regulations of the State on the management cadre.

The maneuver, rotation, reward, discipline, dismissal, resignation, retirement and make the other policy regime for the Director, the Deputy Director of the Department of Finance made under the provisions of the law.

2. Organization structure: a) The professional room service;

b) Office;

c) Ombudsman;

d) Bureau;

DD) The business units.

Based on the nature, characteristics and requirements of local governance, the Director of the Department of finance, in collaboration with the Director of the Department of the Interior process of the people's Committee Chairman issued the decision on the number and names of specific departments, services in the Department of finance but the number of professional room service must not exceed 6 (six); for the city of Hanoi and Ho Chi Minh City, no more than 8 (eight).

Not necessarily the financial Departments have the organizations specified in point d, e clause 2 of this Thing. The establishment of the Bureau and the business units in the Department of finance by the provincial people's Committee decided in accordance with the law.

3. Staffing: a) the payroll administration of the Department of finance by the provincial people's Committee decision of administrative staffing are delegated to the central provinces;

b) staffing of the business units directly under the Department of finance by the provincial people's Committee decided according to the level of staffing and the provisions of the law.

Chapter II FINANCIAL-planning article 4. The position and function 1. Finance-planning is the professional body of people's committees in the district, the County, towns and cities in the province (hereinafter referred to as the district level), functions, Chief of the people's committees at district level to help implement state management functions of the financial sector, property under the provisions of the law.

The implementation of functional staff, district-level people's committees to help implement state management functions of planning and investment; business registration; General, unified economic management cooperatives, collective economy, the private sector of finance-plans by the Ministry of planning and investment and the Ministry of the Interior.


2. Finance-the plan is subject to the direction, management, staffing and organization of the work of the people's committees at district level, and subject to the direction, inspection, guidance of professional expertise in the field of finance the Department of finance.

Article 5. Duties and powers of financial Room-planning duties and powers prescribed by the law on the financial sector and the specific powers, duties: 1. The people's committees at district level decision, issued the directive; planning, long term plan, 5 year and annually on the financial sector; the program, measures to make the task of administrative reform in the financial sector are the responsibility of management.

2. Implement legal texts, mechanisms, policies, planning, plan, program has been approved by the authority; information, advocacy, education, common law on local finance sector.

3. Guide the agency unit, estimation in the district people's Committee, communes, wards and towns (social) construction of annual budget estimates; construction of the people's Committee of the district level district budget estimates under the guidance of the Department of finance.

4. Estimating revenues for the State budget revenues are decentralized management, budget estimation and budgeting general social projects complement the district-level people's committees; estimating the budget adjustments in case of necessity to the people's committees at district level; the Organization made the budget estimates had been decided.

5. Guide, examine the financial management, the budget, reviews, perform accounting mode of social administration, financial cooperatives, collective economic and financial agencies, political subdivisions of the State's career in district level.

6. Coordinate with relevant agencies in managing the work of collecting local State budget according to the provisions of the law.

7. Verify the settlement projects due to District Manager; evaluation settlement currency, the social budget expenditure; established the settlement currency, the district budget; General, reporting to the State budget revenue settlement district and settlement currency, the genus-level budget (including settlement currency, budget and settlement currency, social budget expenditure) district people's committees report to the State Agency has the authority to ratify.

The Organization, the President of the district-level people's Committee approved the settlement for projects approved under the authority of the President of the people's committees at district level. Verify the settlement, approved investment projects with capital investment nature career construction in the district budget management.

8. State property management in the administrative, business units subordinate to the District Manager of government regulations and the instructions of the Ministry of finance. Due diligence, process-level people's committees decided under jurisdiction shopping, rent, transfer, withdrawal, liquidation, sale, destruction of State property.

9. Management of the funds authorized by the supervisor; management of financial services under the provisions of the law.

10. Management reviews pursuant to the provincial people's Committee; check out the listing price and Sales Executive by price listing of organizations and individuals active in the business.

11. Research and application of scientific and technical progress; construction of the information system, the archives serve financing management and professional expertise.

12. Prepare periodic report information and finance, budget, market value with the people's committees at district level and the Department of finance.

13. cooperation with host authorities, relevant institutions to check the enforcement of financial laws; district-level people's committees to help resolve the dispute, complaint, report on finance in accordance with the law.

14. personnel management and finance, asset as defined by law and assigned by the people's committees at district level.

15. Perform other duties of State management in the field of finance by assigned, or authoritative hierarchy of people's committees at district level and in accordance with the law.

Article 6. Organization and staffing 1. Finance-planning Chief and having not more than 3 Deputy head.

a) as the head Manager, responsible to the people's Committee, Chairman of the people's committees at district level and before the law about the whole operation of the room.

b) The Deputy head's Chief, responsible to the Chief and before the law about the tasks that are assigned to the Manager; When the Chief is absent, a Deputy head was operating Credential Manager operations.

c) among the leaders in the room (the head and Deputy head) must have at least 1 person be assigned dedicated management, directing made the task of governance of the financial sector.

d) the appointment, resignation and Chief, Deputy Head of the people's Committee by the Chair of the district level decision according to the standard of professional service by the provincial people's Committee issued;

The maneuver, rotation, reward, discipline, dismissal, resignation, retirement and make the other policy regime for the Chief, Deputy Chief rooms are done in accordance with the law.

2. The payroll administration of finance-plans by the President of the people's Committee of the district level in the total payroll of the district are the provincial people's Committee.

Chapter III DUTIES and powers of the FINANCIAL MANAGEMENT of communes, wards and TOWNS of article 7. Duties and powers of specific powers and duties of the financial management, the budget committees communes, wards and towns due to the people's Committee Chairman issued the regulation as proposed by the Director of the Department of finance and the Director of the Department of the Interior.

Chapter IV the TERMS OF IMPLEMENTATION of article 8. Effective enforcement of this circular are enforceable after 45 days from the date of signing and replacing circular No. 115/2003/TTLT-BTC-BNV on November 28, 2003 of the Ministry of finance, Ministry of the Interior instructed the functions, duties, organization of professional bodies of the financial sector in the people's committees.

Article 9. Responsibility 1. The provincial people's Committee specified the tasks, powers and organizational structure of the Department of finance; guide the people at district level Committee specified the duties, powers, organization of finance-planning district.

2. The Chairman of the provincial people's Committee is responsible for organizing the implementation of this circular.

3. In the process of implementation, if any problems arise or have difficulties and obstacles, the Commission granted financial authority, the level and the relevant unit reflects the timeliness of the Ministry of finance and the Ministry of Interior to consider, resolve according to jurisdiction./.