Group 1 - Unit 2

Present key points and contents of :

• Decree No. 130/2005/ND-CP

• Decree No.117/2013/ND-CP
Decree No. 130/2005/ND-CP
Scope and subjects of adjustment
• Ministries, ministerial-level agencies, and agencies under the Government;

• Office of the National Assembly, Office of the President;

• People's Courts at all levels; People's Procuracy at all levels;

• Office of the People's Council, Office of the People's Committee; specialized agencies
under the People's Committees of provinces and centrally run cities;

• Office of the People's Council, Office of the People's Committee; specialized agencies
under the People's Committees of districts, cities, towns of provinces and centrally run
cities.
Article 2: Object
1. Create conditions for agencies to be proactive in using payroll and administrative management
funds in the most reasonable way to successfully complete assigned functions and tasks.

2. Promote the arrangement and organization of a streamlined apparatus, practice thrift, and
prevent waste in the use of labor and administrative management funds.

3. Improve labor efficiency, effective use of administrative management funds, increase income for
officials and civil servants.

4. Implement autonomy while also attaching responsibility to unit heads and officials and civil
servants in performing assigned tasks according to the provisions of law.
Principles of implementing autonomy and self-responsibility
in the use of payroll and administrative management funds

Ensure successful completion of

01 assigned tasks

Do not increase payroll and assigned

02 administrative management funds

Implement openly and democratically and ensure

03 the legal rights of officials and civil servants
 Funds are allocated but
autonomy is not implemented
• Expenditures on purchases and major repairs of fixed assets
• Expenses for annual subscriptions and counterpart funds
• Expenses for performing unexpected tasks assigned by competent authorities
• Funds for implementing national target programs
• Funds for streamlining payroll (if any)
• Funds for training and fostering state officials and civil servants;
• Funding for scientific research;
• Funds for capital construction investment according to projects approved by competent
authorities;
• Funding for performing other irregular tasks.
 Responsibilities of agencies implementing the
autonomy regime

Implement economical measures in the use of payroll

Heads of agencies are responsible before the law for
and administrative management funds; promulgate
their decisions in the management and use of assigned
internal spending regulations, organize democratic and
payroll and administrative management funds
unified discussions

Organize the implementation of democratic regulations,

Annually, report to the immediate superior management
internal spending regulations, financial disclosure in the
agency on the results of implementing the autonomy
management and use of payroll and administrative
regime of your unit
management funds in the agency
Unit 2 DECREE 130/2005/ND-CP

ENFORCEMENT

This Decree takes effect 15 days after its publication

in the Official Gazette and is applied from the 2006
budget year

Abolish Decision No 192/2001/QD-TT on December

17, 2001 of the Prime Minister on pilot expansion of
payroll and administrative management funding.
Decree No. 117/2013/ND-CP
Article 1.
Responsibility for the use of payroll and administrative management funds for the
State agencies are as follows:
Administrative management funds assigned to agencies are determined and allocated
annually, including:

Regular
Regular expenses for
Contracted Operating
purchases and specific
salary fund expenses professional
repairs
activities
Use assigned funds:
The Head of the agency decides on the
1 allocation of assigned funds based on the
performance of assigned tasks.
Agencies may apply current financial spending
2 regimes, but must not exceed the maximum
spending level
The implementing agency autonomously decides on contract
3 allocation, except for some expenses for contract implementation
that do not require invoices
Scope of use of
saved funds:
Supplementing income for officials and civil servants: allowed to apply a
maximum salary fund increase coefficient of no more than 1.0 times

Reward expenses: Periodic or extraordinary reward expenses for collectives and

individuals based on work results and contributions

Expenses for collective welfare activities, including for cases of retirement and
disability; additional spending for employees on the payroll
Scope of use of saved
funds:

The saved funds are transferred to the income stabilization reserve fund

The agency shall receive an advance from the assigned estimate

to spend on additional income, expenditure on welfare activities, and additional
expenditure to serve activities
The level of funding allocated during the year to implement the
autonomy regime is considered for adjustment in the following
cases:

01 Due to payroll adjustments

Adjust tasks according to decisions of

02 competent authorities

The State changes policies and adjusts the ratio

03 of state budget allocation in administrative
management
• Payments to individuals: salaries, wages, salary allowances, salary
contributions, etc. according to regulations
• Professional expenses: payment for public services, office supplies,
information, propaganda, communications, conferences, domestic travel
expenses, etc.
• Other expenses of a regular nature other than the contents specified in
Article 7 of this Decree.

Expenditure content
of allocated funds
When factors that change the allocated
funding level arise, the agency shall
submit a written request to adjust the
budget estimate, explaining in detail the
factors that cause the increase
Responsibility for implementation
1. Responsibilities of agencies implementing the regime of autonomy and
self-responsibility.
a) Heads of agencies implementing the autonomy regime are responsible
before the law for their decisions in the management and use of assigned
payroll and administrative management funds.
b) Implement economical measures in the use of payroll and administrative
management funds; promulgate internal spending regulations, organize
democratic and unified discussions within the agency
Responsibility for implementation
c) Organize the implementation of democratic regulations and internal
spending regulations, create conditions for trade unions and officials and civil
servants in the agency
Responsibility for implementation
d) Annually, report to the immediate superior management agency, including an
assessment report on a number of contents:
- Special tasks Tasks performed: Evaluation of each task (estimated assignment;
volume and quality of work performed)
- Specific tasks not performed: Task name, assigned estimate
- Compliance with policies and financial spending regimes.
Responsibilities of Ministers, Heads of ministerial-level agencies,
Government agencies, and Chairmen of People's Committees of provinces
and centrally run cities

Based on the payroll and administrative management funding, the Head of the
governing agency shall assign payroll and administrative management funding
to the affiliated estimate units

Direct and guide affiliated agencies to organize the

implementation of the autonomy regime
Organize inspection and supervision of the implementation of
the autonomy and self-responsibility regime of affiliated
agencies

Annually, organize evaluation and report on the results of

implementing the regime of autonomy and self-responsibility
in the use of payroll and administrative management funds of
ministries, branches and localities
Responsibilities of the
Ministry of Finance
• Take the lead and coordinate with the Ministry of Home Affairs to guide
the implementation of the mechanism

• Preside and coordinate with the Ministry of Home Affairs to organize,

direct and inspect the situation and progress of implementing the regime
of autonomy and self-responsibility.

• Preside and coordinate with the Ministry of Home Affairs to summarize

and evaluate the implementation
Responsibilities of the Ministry of Home Affairs

• Preside and coordinate with relevant ministries to guide the regime of

autonomy and self-responsibility in the use of payroll;
• Coordinate with the Ministry of Finance to organize direction and
inspection of the situation and progress of implementing the regime of
autonomy and self-responsibility for the use of assigned payroll and
administrative management funds
 Effectiveness of implementation
This Decree takes effect from January 1, 2014 and is applied from the 2014
budget year.
Thank you!