MINISTRY OF HOME AFFAIRS
Circular No. 04/2018/TT-BNV dated March 27, 2018 of the Ministry of Home Affairs on guidelines for power and procedures for appointment, reappointment, dismissal, replacement and responsibility allowance for chief accountants, accountants in charge of accounting units in state audit
Pursuant to Government's Decree No. 34/2017/ND-CP dated April 3, 2017 defining the functions, tasks, entitlements and organizational structure of the Ministry of Home Affairs;
Pursuant to Government's Decree No. 204/2004/ND-CP dated December 14, 2004 on salary regime for cadres, public servants, officials, and armed force personnel;
Pursuant to Clause 5 Article 20 of Government's Decree No. 174/2016/ND-CP dated December 30, 2106 on detailing a number of articles of the Law on Accounting (hereinafter referred to as Decree No. 174/2016/ND-CP);
At the request of Director of Department of Public Employees,
Minister of Home Affairs promulgates a Circular on guidelines for power and procedures for appointment, reappointment, dismissal, replacement, and responsibility allowance for chief accountants, accountants in charge of accounting units in the state audit.
Article 1. Scope of adjustment
This Circular provide guidelines for the power, procedures, deadline, applications for appointment, reappointment, engagement, dismissal, replacement, and responsibility allowance for chief accountants, accountant in charge of accounting units in the state audit.
Article 2. Subjects of application
Subjects of application of this Circular:
1. Agencies in charge of revenues and expenditures of state budgets (Vietnam State Treasury, tax authorities, customs authorities);
2. Budgetary and financial accounting units of communes, wards, commune-level towns (hereinafter referred to as communes);
3. Regulatory agencies;
4. Public sector entities;
5. Budget-using units;
6. Project management boards holding legal status incorporated by regulatory agencies or public sector entities;
7. Entities in charge of off-budget financial funds;
8. Entities financed by the state to operate in accordance with particular political-social objectives;
9. Chief accountants and accountants in charge of entities prescribed in Clauses 1, 2, 3, 4, 5, 6, 7, and 8 of this Article and relevant entities.
Article 3. Qualifications for chief accountants or accountants in charge
Chief accounts and accountants in charge must have qualifications as prescribed in Article 21 of Decree No. 174/2016/ND-CP.
Article 4. Appointment of chief accountant or accountant in charge
1. Those accounting units prescribed in Clauses 1, 3, 4, 5, 6, 7, 8 of Article 2 of this Circular shall appoint chief accountants in accordance with Clause 1 Article 20 of Decree No. 174/2016/ND-CP.
2. The appointment of accountant in charge shall be done in accordance with point a Clause 2 Article 20 of Decree No. 174/2016/ND-CP.
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