Circular No. 26/2019/TT-BTC dated May 10, 2019 of the Ministry of Finance guiding the planning, management, usage and finalization of budget for state administrative reform

CIRCULAR

Guiding the planning, management, usage and finalization of budget

for state administrative reform

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 163/2016/ND-CP dated December 21, 2016 of the Government on detailing a number of articles of the Law on the State Budget ;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 2017 of the Government on defining the functions, tasks, powers and organizational structure of the Ministry of Finance ;

Pursuant to Decree No. 61/2018/ND-CP dated April 23, 2018 of the Government on the implementation of the single-window and inter-agency single-window mechanism in the performance of administrative procedures;

In implementing Resolution No. 30c/NQ-CP dated November 08, 2011 of the Government promulgating the Master Program on State Administration Reform in the 2011-2020 period;

In implementing Resolution No. 225/QD-TTg dated February 04, 2016 of the Government approving the State Administrative Reform  for the period 2016-2020;

In accordance with proposals of Head of Deparment of Financial and Administrative Affairs;

Minister of Ministry of Finance hereby issues Circular guiding the budgeting, management, usage and finalization of expenses for state administrative reform.

Article 1. Scope of regulation and subjects of application

1. Scope of regulation

This circular provides guidance on the estimation, management, usage and finalization of the state budget for state administrative reform.

2. Subjects of application

a) Ministries, ministerial agencies, Governmental bodies, general departments and equivalences, ministerial departments, ministerial agencies with responsibilities and authorization to handle administrative procedures and participate into the administrative affair procedures;

b) People committees at different levels, specialized bodies under people committees at provincial and municipal levels; boards of management of industrial zones, export processing zones, economic zones, high-technology zones with responisbilites and authorization to handle administrative procedures.

Regulatory bodies regulated under Point a, Point b of this Clause are hereinafter referred to as ministries or localities.

c) Officials and civil servants of the regulatory bodies as regulated under Point a, Point b of this Clause, army officers and police officers of the Ministry of Defense and the Ministry of Public Security (hereinafter referred to as officials, civil servants and public employees);

d) Public administrative units, state-owned enterprises and other agencies and organizations implement the single-window and inter-agency single-window mechanism in handling administrative procedures for organizations and individuals.

Article 2. Sources of budget

1. Funding sources to ensure the administrative reform of the ministries and localities are arranged in the annual budget according to the current budget decentralization and other lawful funding sources as prescribed.

2. Funds for the application of single-window and inter-agency single-window mechanism of public administrative units shall ensure parts of regular expenditures and public administrative units guaranteed by the State for regular use from the financial resources of public administrative units according to the Government's regulations on the autonomy mechanism of public administrative units.

Funds for the implementation of the single-window and interlinked single-window mechanism of public administrative units ensure their regular expenditures and investment expenditures and public administrative units ensure their regular expenditures; State-owned enterprises and other agencies and organizations according to the spending contents, the spending levels prescribed in this Circular shall be ensured by agencies, units and organizations and accounted and finalized as operational expenses of public service providers, businesses and other organizations.

Article 3. Expenditures