CIRCULAR guidelines decision No 101/2008/QD-TTG dated July 18, 2008 by the Prime Minister on the issue of financial management and payroll system for the State Treasury in the Ministry of finance period 2009-2013 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, duties, powers, structure and organization of the Ministry of finance;
Pursuant to decision No. 138/2007/QD-TTg dated 21/9/2007 by the Prime Minister approving KBNN development strategy to 2020;
Pursuant to decision No. 101/2008/QD-TTg dated 14/7/2008 of the Prime Minister on the issue of financial management and payroll system for the State Treasury in the Ministry of finance period 2009-2013;
Bases of no. 157/UBTVQH12 on 15/10/2008 National Committee on the implementation of the mechanism of self organization, staffing and finance to career government units;
The Ministry of Finance shall guide the implementation of the financial management and payroll system for the State Treasury (KBNN) as follows: i. GENERAL PROVISIONS 1. Perform financial management and staffing for the unit in the Ministry of finance KBNN in the period 2009-2013 by decision No. 101/2008/QD-TTg dated 14/7/2008 of the Prime Minister.
2. The implementation of the financial management and staffing of KBNN must ensure the objectives, the following requirements: a) fulfills the function of management of State budget funds, financial funds and other funds of the State; complete the mission to mobilize funds for the State budget and national property management and rare; improving the quality of professional activities and served through service operations dealing with payments, agencies, organizations and individuals.
b) innovating the mechanism of financial management and staffing to KBNN activities; promoting the arrangement, organization, construction of pure force, strong, has a high expertise level; given the autonomy and responsibility for the unit heads in the Organization of work, the employer and the use of financial resources.
c) proactive in using financial resources allocated, practice thrift and fight waste; focus resources make KBNN development strategy to 2020; construction of Office, warehouse, secure synchronization; construction of the information technology system with modern technical equipment, enhancing the effectiveness and efficiency of management in order to make good the functions and tasks of the State Affairs, step by step integration; enhance the training, fostering and additional increments of income for civil servants.
d) made public, democracy under the rule of law, guarantee the legitimate interests of officials and public servants KBNN.
3. Funding the annual activities of KBNN, including: State budget Affairs, the entire revenue from business activities and KBNN funds other legal.
4. KBNN is responsible management, use of funds, assets and operations staffing under the provisions of the State and the guidance in this circular.
5. Within the scope of funding and staffing activities were delivered, based on the characteristics, the nature of operation of the unit in the system of KBNN, ceo KBNN decisions of funding and staffing activities for each unit to suit.
II. SPECIFIC RULES 1. About staffing: 1.1. KBNN's payroll is determined within the total payroll is the competent State Agency assigned to the Ministry of finance; The Minister of finance delivered staffing targets for KBNN ensure consistent with the functions and duties under the rules.
1.2. General Director KBNN actively organizing, management, public use, under the provisions of the law and of the Ministry of finance. The total payroll allocated to KBNN units does not exceed payroll targets has been the Minister of finance delivered to KBNN.
In addition to the payroll number was assigned, lease KBNN stock work and labor contracts under the provisions of the law.
1.3. Case by more established or incorporated cities, provinces KBNN centrally or are additional functions and duties under decision of the competent authority, the Director General of KBNN proactively organise payroll in the total payroll was the Minister of finance. The case required the need to increase the staffing targets to meet new jobs arise, ceo KBNN reported to the Minister of finance to consider and United with the Interior Minister of the Prime Minister's decision.
2. On the funding and content funding spending activities: 2.1. Funding of activities, including: KBNN a) State budget Resources allocated to ensure the genus once salaries, wages, salaries and allowances contributions under State regulation on the basis of staffing norms are the Minister of finance.
b) entire revenues from business activity of KBNN under the provisions of the State, including:-arising in the operation of payment, money transfer; preservation activities, testing, storage of gold and silver, foreign exchange, certificates are priced ...-the difference in the interest rate, fees collected from deposits with these fees must be paid at the State Bank and the commercial bank.
-Application of capital business income according to the regulations of the Ministry of finance.
-The difference in income from selling prints for clients; the service fee money, money collects the water...-the funding and other legitimate income.
c other funding sources) are the State budget allocated under the provisions of the law, including:-funding programs of the national objectives and programmes, projects under the provisions of the State.
-Funding mission released, payment bonds, bonds, bills.
-Funding to implement payroll according to the mode specified by the State (if any).
-The sources of debt, aid and other funding sources are the competent bodies.
2.2. Content of the genus KBNN's activities: a) often Genera:-personal payment: salary, wages, wage allowances, donations (including: social insurance, health insurance, Union funding), commended the collective benefits and State regulatory regimes and other payments to individuals.
-Administrative Expenditure: Expenditure for payment of public services; Office supplies; information, propaganda, communicate; the Conference; diem; genus hiring; repair, maintenance, regular maintenance of fixed assets and other administrative expenses.
-Business activities: shops, supplies goods for professional service; warehouse safety equipment, devices, tally; prints the types; costumes, labor protection; the business account tally, the island of kho, things move, protect, safety, money, jewelry, precious stones, of Exchange and the certificate has a price; preserving, archive documents, vouchers; the item other services;
-Coordinated tasks, rewards for the organizations and individuals inside and outside KBNN system have contributed to the achievement of completing the Mission of KBNN levels;
-Union travel abroad; genus welcomes foreign sitting on working in Vietnam, organizing workshops, International Conference in Vietnam.
-Expenses other regular nature.
b) irregular Expenditure:-new construction, major repairs, restoration, storage expansion, the Headquarters work of trading and KBNN KBNN layout: every year, 10% of the minimum estimated revenue from business activities was the Minister of finance delivered to perform. The management, using the genus construction in accordance with the provisions of the law on investment and construction;
-Chi shops specialized equipment; major repair, shopping the property to serve professional service;
-Maintain, develop and modernize the industry, information technology;
-Spending on scientific research, training, professional training for public officers under the program, the plan of KBNN;
-Buy premium vehicles, property, treasure as specified;
-Offset damage to money, property in the case of force majeure such as natural disasters, fires, risks in accordance with the law;
-Assist maneuver, rotation, seconded officials and public servants in KBNN system;
-Special expenses, arising unexpectedly;
-Other expenses of KBNN.
-The State budget expenses are allocated according to the provisions of the law, including: + Chi national target programs and the programs and projects under the provisions of the State.
+ Genus make payroll according to the mode specified by the State (if any).
+ Genus task released, payment bonds, bonds, bills.
+ Other expenses are the competent authorities entrusted funds.
c) make the program, plan, project, project to the application of information technology, equipment procurement, construction, strengthen infrastructure, training officers, public servants and other content under the general duty of the entire financial sector, which has served the professional duty of KBNN system. The Finance Minister decided the cost estimates to perform the above tasks in revenues from business activity of KBNN.
3. Standards and norms, modes: General Director KBNN proactively guide made in the system, the standards KBNN current spending by the State and the Ministry of finance regulations to suit the activities of KBNN.
For specific expenses, General Director of KBNN funding source bases used and based on the use of standard costs, current rules to build standard, specific spending accordingly the Minister of finance for approval, promulgation.
-About salary, spending public money: on the basis of the payroll number was Minister of finance and funding activities, salaries, spending public money for public servants system-wide average is 1.8 KBNN times salary for public servants by State regulations (including the : scales, salary and position allowance, except for night work allowance, overtime).

Extract mode implementation, submitted the donations according to Liang to follow regulations of the State.
KBNN ceo salary delivery decisions, public money as a result of the quality of work done by each public servants under the principle of fairness, the salary attached to the job effectively, on the basis of construction and issued internal spending regulation of KBNN.
4. Every year, the cost savings from the regular activities and expenditure disparity between funding source specified in point b of paragraph 2.1 above item 2 with estimated revenue from business activities of KBNN be competent transport (referred to as the numbers increase, save), KBNN is used for the following to: 4.1. Quoting a minimum of 25% of active development funds to: KBNN development strategy; enhanced investment in infrastructure, construction, repair depots, headquarters and dealing; stores, upgrading of equipment to serve professional service; the application of information technology; for additional training, training, training, study build guidance text serves the management and other related duties.
4.2. To extract income stabilization reserve fund to: ensure stable income Expenditure for staff, public servants KBNN system due to objective causes decrease of income; support public servants KBNN encounter difficult circumstances, suffer illness die or other special circumstances. Minister of finance specifies the level of reserve funds extract stable income.
4.3. Extracting the Fund rewards, the maximum welfare 3, salaries, wages and real income made during the year.
4.4. The genus coordinated the work in and out of the system, which supports activities KBNN party, unions.
4.5. subsidy Spending more in addition to the general policy for people who voluntarily break mode in the process of arranging, organized labour; support for the business units in the system of KBNN.
4.6. additional Expenditure of income for public servants system-wide average KBNN 0.2 times the maximum salary for public servants by State regulations (salary scales, and the types of allowances, excluding overtime, night work allowance).
4.7. Of the remaining funding (if any) after it has extracted the establishment and guarantee of the contents above, spending the entire supplement KBNN on active industry development fund.
5. During the period of implementation of the financial management and payroll, when State policy changes, mode, automatic KBNN cover increased expenses according to the policy, the new regime.
The case, due to factors such as: additional functions and duties according to the decision of the authority, natural disaster and other objective reasons, revenue from business activities decreased due to altered state policy engine, after you have used up the funds but not guarantees minimum spending to maintain operation of the apparatus of the system KBNN KBNN President propose to report to the Minister of finance considers to the Prime regulators of State budget expenditure estimates for fit, ensure complete KBNN good tasks.
6. About establishment of the Executive, estimating, accounting and payment made under the current rules, this circular instructions a specific number of points as follows: 6.1. About estimating: estimating responsible KBNN currency, sending the Finance Ministry (the estimation level I) to consider, General Ministry of Finance (State Agency) to sum up on the estimation of the annual State budget according to the provisions of the law on GOVERNMENT EXCESSIVE and the text direction of the Ministry of finance , including: a) Of funds:-the State budget allocated: ensure once salaries, remuneration, salaries and allowances contributions under State regulation; other funding sources are the State budget allocated under the provisions of the law.
-The entire revenues from business activity of prescribed KBNN.
b) estimation Of the genus: KBNN established according to the content of the genus prescribed in clause 2.2 category 2-II of this circular.
6.2. Transport estimation: a) the base estimation of the annual State budget was delivered by the Prime Minister, the Ministry of Finance (financing level I) making budget estimation for the State Treasury in the total estimates state budget allocated to the Ministry of finance.
b) estimation base currency-spending annually by the Director General of the Finance Ministry, KBNN (estimating level I) making the estimation of revenue-spending for the State Treasury.
As for the number of rising currency than the estimation was delivered, six, and last year, the Director General reported the Minister KBNN financing scheme allocating according to content, extract the aforesaid Fund for delivery estimates for units in the current regulations KBNN.
6.3. Distribution estimation: a) estimation estimation base currency, the genus was given the General Manager KBNN expected allocation of reports to the Minister of Finance (financing level I) appraisal according to the regulations.
The Ministry of Finance (financing level I) Ministry of Finance (State regulators) evaluation scheduled allocation of the State budget expenditure estimation is the prime delivery.
b) the allocation of revenue estimation-to ensure the following:-full funding, including: the source of State budget, revenues from business activities, the funds legally prescribed.
-Estimation of revenue allocation, detailed budget: + regular Expenditure: based staffing was delivered, the labor contract; norms, modes for the genus genus content regularly as prescribed, KBNN allocation estimate for units in the system of detailed and KBNN source of State budget and revenues from business activity.
+ Genus infrequently: details according to the contents and the funds were delivered.
6.4. Adjust estimation, withdrawal of GOVERNMENT EXCESSIVE spending estimates, provision of funds from operating revenue of KBNN and accounting, report: KBNN follow regulations.
7. The use of active industry development fund, General Director of KBNN planning using projected allocations, according to the content using the report to the Minister of Finance (financing level I) approved to perform.
8. last year the funding not yet used up was transferred the following year to continue using.
III. IMPLEMENTATION 1. The Ministry of Finance (financing level I) is responsible for guiding, implementing financial management and staffing to KBNN system as defined in decision No 101/2008/QD-TTg dated 14/7/2008 of the Prime and the guidance in this circular.
2. On the basis of the instructions of the Ministry of Finance (financing level I), General Director of the State Treasury is responsible for guiding and implementing organization for the units in the system of KBNN.
Annual, periodic inspection organization KBNN reviews experiences in implementing financial management and staffing to ensure the correct implementation of the objective, the request in decision No. 101/2008/QD-TTg dated 17/7/2008 of the Prime Minister.
Third quarter of 2013, Director General of the General Organization KBNN, reviews the results of financial management and staffing of KBNN period 2009-2013 and building financial management and staffing of KBNN for next stage Finance Ministry reports the Prime Minister to decide.
3. Funding for the system KBNN (including mutual funds) from 2008 and earlier not yet used, continue to use KBNN caters for professional tasks, construction investment and enhance infrastructure, industry development under the guidance of this circular.
4. This circular takes effect after 15 days from the date the quote and apply for the budget year in the period 2009-2013. Abolish circular No. 15 TC/TVQT on 27/02/1996 of the Ministry of Finance regulates financial management regime with respect to the State Treasury system and circular No. 68/2004/TT-BTC on 24/8/2005 guidelines decision No 169/2005/QD-TTg on 7/7/2005 by the Prime Minister on the implementation of the stocks and funds activities for the 2005-2007 period KBNN.
In the process of implementing, if difficult obstacles suggest reflections on the Finance Ministry to research, timely resolution./.