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 25 June 2015;

Pursuant to Decree No. 163/2016/ND-CP dated 21 December 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 26 July 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 23 April 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 08 November 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 04 February 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. Scopeof regulationand 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

1. Expenses for ensuring the performance of the tasks of the regular bodies organizing the implementation of the Government s overall administrative reform program under the Ministry of Home Affairs; expenditures on management and administration of the Program implementation.

2. Expenses for elaborating annual and 5-year programs and plans of administrative reforms.

3. Expenses for elaborating legal documents to serve the state administrative reform work in ministries and localities.

4. Expenses for performing science and technology tasks on purpose of administrative reform.

5. Expenses for the construction of administrative reform monitoring and assessing indicators of ministries and localities.

6. Spending on organizing training courses for officials, civil servants and public employees for administrative reform.

7. Expenses for organizing surveys on purpose of administrative reforms; investigate and survey the satisfaction of individuals and organizations on administrative reform.

8. Expenses for organizing conferences of preliminary review, summary, implementation of tasks and other conferences and seminars related to administrative reforms.

9. Spending on information and propaganda of administrative reform.

a) Expenses for drafting news, articles, publications and communication products on administrative reforms; expenses for designing banners, panels and slogans to propagate administrative reforms;

b) Spending on the construction and regular maintenance of administrative reform sections on mass media; spending on construction, upgrading, management and operation of administrative reform database systems and administrative reform websites;

c) Expenses for organizing contests on administrative reforms.

10. Expense for the delegation to survey and learn about administrative reform experiences in the country and abroad.

11. Expenses for hiring domestic and foreign consultants.

12. Expenses for rewards for collectives and individuals that have made achievements in administrative reform activities.

13. Expenses for inspection and examination of the implementation of administrative reforms; monitor, supervise and evaluate the settlement of administrative procedures.

14. Expenses for operation of the single-window system.

15. Building and maintaining the National Public Service Portal, the Public Service Portal, Electronic single-window information system at the ministerial and provincial levels.

16. Other expenses for administrative reform: Spending on overtime work, spending on publications, books and magazines for research on administrative reform; document translation; spending on purchasing stationery, supplies, equipment and other expenses directly serving the task of administrative reform.

Article4.Expenditure levels

1. Spending on developing the administrative reform program outline; spending on the formulation of administrative reform and monitoring indicators for ministries, branches and localities; meetings to comment and organize appraisal of annual and 5-year administrative reform plans and plans, annual and 5-year administrative reform reports: comply with regulations on spending levels for program construction, projects and plans stipulated in Joint Circular No. 14/2014 / TTLT-BTC-BTP dated 27 January 2014 of the Ministry of Finance and the Ministry of Justice regulating the estimation, management, use and settlement of state budget funding to ensure the dissemination and education of law and law access standards of people at unit levels.

2. Expenditure on the development of legal documents in service of state administrative reform in ministries, branches and localities: To comply with the provisions of Circular No. 338/2016/TT-BTC dated 28 December 2016 of the Ministry of Finance regulating the estimation, management, use and settlement of state budget funding to ensure the formulation of legal documents and improvement of the legal system.

3. Expenses for implementation of scientific and technological tasks in service of administrative reform: To comply with the provisions of Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated 22 April, 2015 of the Ministry of Finance and the Ministry of Science and Technology, providing guidelines on the norms of construction, budget allocation and budget settlement for science and technology tasks using the state budget.

4. Expenses for organizing training courses for officials, civil servants and public servants for administrative reforms: To comply with the provisions of Circular No. 36/2018/TT-BTC dated 30 March, 2018 of the Ministry of Finance guiding the estimation, management, use and settlement of funds for the training and retraining of officials, civil servants and public employees.

5. Expenses for organizing surveys on purpose of administrative reforms; survey the satisfaction of individuals and organizations on administrative reforms: Follow the provisions in Circular No. 109/2016/ T-BTC dated 30 June 2016 of the Ministry of Finance regulating the budgeting, management, use and settlement of funds for conducting statistical surveys, the National Statistical Survey.

6. Expenses for organizing conferences and seminars: To comply with the provisions of the Finance Ministry s Circular No. 40/2017/TT-BTC dated 28 April 2017, stipulating the working-trip allowance regime and regime conference.

7. Spending on information and propaganda on administrative reform

a) Expenses for building news, articles, publications and communication products on administrative reforms: To comply with the regulations on royalties regime prescribed in Decree No. 18/2014/ND-CP dated 14 March 2014 of the Government prescribing the regime of royalties in the field of press and publication;

b) Expenditure on creating electronic information for public administration reform: Implemented in accordance with Circular No. 194/2012/TT-BTC dated 15 November 2012 of the Ministry of Finance guiding the spending level create electronic information to maintain regular activities of agencies and units using the state budget;

c) Expenses for organizing competitions and contests on administrative reforms: To comply with regulations on spending levels for organizing contests prescribed in Joint Circular No. 14/2014/TTLT-BTC-BTP dated 27 January 2014 of the Ministry of Finance and the Ministry of Justice regulating the budgeting, management, use and settlement of state budget funding to ensure the dissemination and education of laws and standards of law access for local people;

d) Other expenses related to public information and propaganda on administrative reform which do not have specified specific spending levels: Based on invoices and vouchers of lawful expenditures and approved by competent authorities within the assigned estimates.

8. Spending on the delegation to survey and learn about administrative reform experiences in the country and abroad

a) Local working delegations: comply with the provisions of Circular No. 40/2017/TT-BTC dated 28 April 2017 of the Ministry of Finance prescribing the working-trip allowance regime and the conference spending regime;

b) Foreign working delegations: comply with the Circular No. 102/2012/TT-BTC dated 21 June 2012 of the Ministry of Finance stipulating the working-trip allowance regime for state officials and employees on short-term work abroad, which is funded by the state budget.

9. Expenses for hiring domestic and foreign consultants: Implementing according to the level of experts hire specified in Circular No. 167/2012/TT-BTC dated 10 October 2012 of the Ministry of Finance stipulating the planning management, management and use of funds to implement administrative procedure control activities.

10. Expenses for rewards for collectives and individuals with achievements in administrative reform activities: To comply with the provisions of the Government s Decree No. 91/2017/ND-CP dated 31 July 2017 detailing the implementation of some articles of the Law on Emulation and Commendation.

11. Expenses for inspection and examination of the implementation of administrative reforms; monitoring, supervision and evaluation of administrative procedure settlement: Follow the provisions in Circular No. 40/2017/TT-BTC dated 28 April 2017 of the Ministry of Finance stipulating the working trip allowance conference spending regime.

12. Expenses for maintaining the National Public Service Portal, the Public Service Portal, the electronic and single-window electronic information system at ministerial and provincial levels; spending on construction, upgrading, management and operation of administrative reform database and administrative reform website: to be implemented in accordance with Circular No. 194/2012/TT-BTC dated 15 November 2012 of the Ministry of Finance guiding the level of spending on creating electronic information to maintain regular activities of agencies and units using the state budget.

Expense for the construction of the National Public Service Portal, the Public Service Portal, the electronic one-door information system at the ministerial and provincial levels: To comply with the provisions of the Government s Decree No. 102/2009/ND-CP date 06 November 2009 of the Government on the management of investment in information technology application using state budget capital.

13. Translation expenses: Implementing the current level of translation spending stipulated in Circular No. 71/2018 / TT-BTC dated 10 August 2018 of the Ministry of Finance regulating the execution of foreign visitors to work.

14. Overtime spending: To comply with the provisions of the Labor Code and Joint Circular No. 08/2005/TTLT-BNV-BTC dated 05 January 2005 of the Ministry of the Internal Affairs and the Ministry of Finance guiding the implementation salary regime for working at night, working overtime for officials, civil servants and public employees.

15. Expenditure for operations of the Single-window units: Ministries and localities create conditions to invest in equipment, facilities and regular annual operating costs for the Single-window units under

Funds for investment in the construction of the single-window units, information technology infrastructure shall be spent according to the law on public investment and the law on bidding, construction, information technology and other relevant laws.

Funds for renovation, repair, maintenance or lease of single-window offices and information technology infrastructure comply with the law on public property management, bidding, construction and technology Information and other relevant laws.

16. Expenses for stationery and other expenses directly related to administrative reforms: Based on lawful and valid vouchers according to current regulations and within the estimates assigned by competent authorities.

Article5.Estimation, compliance and finalization of budget

The elaboration, execution of estimates and settlement of funding to ensure the state administrative reform shall comply with the current provisions of theLaw onState Budget, the Accounting Law and the current guiding documents. This Circular provides some specific contents as follows:

1. Estimation

Pursuant to the State administrative reform plan for the period 2016-2020, the guidance of the Ministry of Home Affairs - the regular body of the Government Steering Committee for Public Administration Reform, in implementating the State administrative reform program, ministries, localities and relevant agencies are concretized into the tasks of the annual work plans to implement in accordance with the practical requirements of the ministries and localities and make budget estimates for implementation of projects, plans and tasks of administrative reform according to the administrative reform plans already approved by the competent agencies in the annual budget estimatations of agencies and units, which have been sent to the various levels competence under the provisions of the Law on State Budget and the guiding documents of the Law.

2. Executive, use and settlement of funds

a) The management, use, payment and settlement of expenditures for administrative reform tasks (including construction and implementation of national schemes and projects) shall comply with regulations in the Law on State Budget and documents guiding laws and legal documents on the state budget accounting regime;

b) At the end of the year, funding for administrative reform tasks shall be incorporated in the budget settlement reports of the ministries and localities according to current regulations.

Article 6.Implementation

1. This Circular takes effect on 01 July 2019.

The regime of training for officials, public servants, employees and workers at agencies and units specified in this Circular shall be implemented till the end of 2020. From 2021 onwards, the general provisions on salary regime according to the Resolution No. 27-NQ/TW dated 21 May 2018 of the 7th plenum of the 12th Central Committee on wage policy reform for officials, civil servants, public servants and armed forces and workers in the enterprise.

2. Circular No. 172/2012/TT-BTC dated 22 October 2012 of the Ministry of Finance regulating the estimation, management, use and settlement of funding to ensure the state administrative reform is expired from the effective date of this Circular.

3. Based on the level of spending on administrative reforms stipulated in this Circular, publicadministrativeunits, state-ownedenterprises and other agencies and organizations that perform administrative reform tasks establish spending norms for administrative reform work in their units and in accordance with the provisions of law.

4. When documents stipulating the regime and spending norms referring to application in this Circular are amended, supplemented or replaced with new documents, the amended, supplemented or supplemented documents shallapply.

5. In the course of implementation, if any difficulties or problems arise, agencies and units are requested to report to the Ministry of Finance for consideration and supplementation.-

On behalf oftheMinister

TheDeputy Minister

Tran Van Hieu