Decree 136/2024/ND-CP amend Decree 93/2019/ND-CP on the organization and operation of social funds and charity funds

THE GOVERNMENT		THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness
No. 136/2024/ND-CP		Hanoi, October 23, 2024

 

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds^[1]

 

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the June 22, 2015 Law on Promulgation of Legal Documents; and the June 18, 2020 Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents;

Pursuant to the November 24, 2015 Civil Code;

At the proposal of the Minister of Home Affairs;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds.

 

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds

1. To amend Article 3 as follows:

“Article 3. Purpose of organization and operation of funds

Funds are organized and operate not for profits with the aims of supporting and promoting the development of culture, education, health, physical training, sports, science, technology, agriculture, rural areas, protection of resources and the environment, community, charity, and humanity.”.

2. To amend Clauses 2, 3 and 4 of, and add Clause 7 to, Article 4 as follows:

a/ To amend Clauses 2, 3 and 4 as follows:

“2. “Social fund” means a fund which is organized and operates not for profits with the aims of supporting and promoting the development of culture, education, health, physical training, sports, science, technology, agriculture, rural areas, protection of resources and environment, and community.

3. “Charity fund” means a fund which is organized and operates not for profits with the charitable and humanitarian aims; supporting the remediation of incidents caused by disasters, fires, epidemics and accidents, and supporting other subjects who are in difficult and disadvantaged situations and in need of social assistance.

4. “Not for profits” means not operating with the primary goal of seeking profits; profits generated in the course of operation, if any, may not be distributed but shall be used only for activities according to the recognized charter of the fund.”.

b/ To add Clause 7 as follows:

“7. “Persons with family relationships” include spouse; father, mother or father-in-law, mother-in-law; children, sons-in-law, daughters-in-law; and brothers-in-law and sisters-in-law as specified by law.”.

3. To amend Clause 2 of, and add Clause 4 to, Article 7 as follows:

a/ To amend Clause 2 as follows:

“2. The name of a fund must satisfy the following conditions:

a/ Being in Vietnamese, which may be translated into a foreign language in accordance with law and in conformity with the goal, purpose, scope, and main fields of operation of the fund;

b/ Being neither identical nor confusingly mistaken to the name of another fund that has been legally registered before;

c/ Not violating historical, cultural and ethical traditions and fine customs of the nation;

d/ Not being associated with the proper names of national heroes, cultural celebrities, leaders and former leaders of the Party and the State, dignitaries of religious or belief organizations, founders of the fund, members of the Fund Management Board and persons with family relationships with founders and members of the Fund Management Board;

dd/ Neither causing misunderstandings, leading to conflicts or risks of conflicts of views and interests between beliefs, religious organizations, and ethnic communities in Vietnam; neither running contrary to the provisions of treaties or international agreements and conventions to which Vietnam has acceded or of which Vietnam is a member nor affecting the national interests of Vietnam.”.

b/ To add Clause 4 as follows:

“4. The logo of a fund must be neither identical nor confusingly mistaken to the name of another fund that has been legally registered before; not violate historical, cultural and ethical traditions and fine customs of the nation; not cause misunderstandings, leading to conflicts or risks of conflicts of views and interests between beliefs, religious organizations, and ethnic communities in Vietnam; and neither run contrary to the provisions of treaties or international agreements and conventions to which Vietnam has acceded or of which Vietnam is a member nor affect the national interests of Vietnam.

The logo of funds must be registered with competent state agencies in accordance with the law on intellectual property.”.

4. To amend Point c, Clause 1; to amend Points a and i of, and add Points m and n to, Clause 2, Article 8 as follows:

a/ To amend Point c, Clause 1 as follows:

“c/ To establish and manage the fund’s subsidiary legal entities in accordance with law and the charter of the fund so as to perform tasks in conformity with the fund’s goals, purposes and fields of operation;”.

b/ To amend Points a and i, Clause 2 as follows:

“a/ The fund is subject to the management of the state agency in charge of the field or sector in which it operates. The fund shall provide donations and supports within the scope of its operations according to its charter, except cases where the fund provides donations and supports for people to overcome difficulties caused by disasters, epidemics, fires, or serious and urgent incidents as specified by law;

i/ Before March 31 every year, the fund shall send reports on its organization, operation and finances; audit reports (if any) on management and use of assets and finances to the competent state agency specified in Article 18 of this Decree and the state management agency in charge of finance of the same level as the competent state agency specified in Article 18 of this Decree, the line agency in charge of the sector or field in which the fund operates and report to the provincial-level People’s Committee of the locality where the fund is headquartered;”.

c/ To add Points m and n to Clause 2 as follows:

“m/ The fund shall take full responsibility for the organization, operation and management of its subsidiary legal entities in accordance with law and its charter; and report to the competent state agency specified in Article 18 of this Decree on the establishment, organization and operation of its subsidiary legal entities;

n/ When signing cooperation agreements and service contracts, the fund and its subsidiary legal entities shall comply with the Civil Code and relevant regulations, and ensure conformity with the goals, purposes, scope and fields of operation, and charter of the fund. The fund shall comply with regulations on organization of international conferences and seminars; and on receipt, management and use of foreign aid.”.

5. To amend Point dd, Clause 1, and Clause 2, Article 11 as follows:

a/ To amend Point dd, Clause 1 as follows:

“dd/ If the founder of the fund is a cadre, civil servant or public employee, he/she shall obtain the written consent from a competent agency as required under regulations on decentralization for cadre management before submitting the dossier to the competent state agency specified in Article 18 of this Decree.”.

b/ To amend Clause 2 as follows:

“2. The Founding Board of the fund must have at least 3 founders who do not have family relationships with one another, including: a Head, Deputy Head(s) and member(s).”.

6. To amend Point d, Clause 2, Article 15 as follows:

“d/ The curriculum vitae (made according to the form provided in Appendix I to this Decree) and criminal records certificate No. 01 issued by a competent agency to the founders of the fund within 6 months up to the date of submission of the dossier, and the dossier as specified in Article 11, 12 or 13 of this Decree; for the founders who fall into the case specified at Point dd, Clause 1, Article 11 of this Decree, criminal records certificate No. 01 is not required.”.

7. To amend Clause 2, Article 17 as follows:

“2. Within 60 days after receiving a complete and valid dossier and opinions from related agencies on the grant of a license for establishment and recognition of the charter of the fund, the competent state agency specified in Article 18 of this Decree shall grant a license for establishment and recognize the charter of the fund; in case of refusal, it shall issue a written reply, clearly stating the reason.”.

8. To amend and supplement Article 18 as follows:

“Article 18. Competence to settle procedures related to funds

1. The Minister of Home Affairs is competent to grant licenses for establishment and recognize charters of funds; permit the consolidation, merger, division, separation, dissolution, and renaming of funds; suspend the operation of funds for a certain period of time; permit funds to resume operation after a period of suspension; recognize funds’ satisfaction of conditions for operation; recognize members of the Fund Management Boards; re-grant establishment licenses; recognize revised charters of funds; expand the scope of operation; and revoke establishment licenses with regard to:

a/ Funds operating nationwide or in more than one provincial-level locality;

b/ Funds established with assets contributed by foreign organizations/individuals and Vietnamese citizens/organizations and operating in one provincial-level locality.

2. Chairpersons of provincial-level People’s Committees are competent to grant establishment licenses and recognize charters of funds; permit the consolidation, merger, division, separation, dissolution, and renaming of funds; suspend the operation of funds for a certain period of time; permit funds to resume operation after a period of suspension; expand the scope of operation of funds; recognize funds’ satisfaction of conditions for operation; recognize members of the Fund Management Boards; re-grant establishment licenses; recognize revised charters of funds; and revoke the establishment licenses with regard to:

a/ Funds operating in one provincial-level locality;

b/ Funds established with assets contributed by foreign organizations/individuals and Vietnamese citizens/organizations and operating in one district- or commune-level locality.

3. Chairpersons of district-level People’s Committees are competent to grant establishment licenses and recognize charters of funds; permit the consolidation, merger, division, separation, dissolution, and renaming of funds; suspend the operation of funds for a certain period of time; permit funds to resume operation after a period of suspension; expand the scope of operation of funds; recognize funds’ satisfaction of conditions for operation; recognize members of the Fund Management Boards; re-grant establishment licenses; recognize revised  charters of funds; and revoke establishment licenses with regard to funds operating within district- or commune-level localities, except funds established with assets contributed by foreign organizations/individuals.

4. Dossiers for settlement of procedures related to funds shall be received in person or via the postal system or online on the National Public Service Portal or the Public Service Portals of the competent state agencies specified in Article 18 of this Decree.”.

9. To amend Clauses 1 and 2, Article 19 as follows:

“1. After being granted an establishment license and having its charter recognized, if the fund fails to comply with Clause 4, Article 14 of this Decree, the license for establishment and recognition of the charter of the fund will expire. In case the fund fails to comply with Clause 4, Article 14 of this Decree for objective reasons, within 15 days before the law-prescribed period expires, the Fund’s Founding Board shall send a written request for extension to the state agency that has granted the establishment license and recognized the charter of the fund. The operation period shall be extended only once for at most 45 days, counting from the date a competent agency specified in Article 18 of this Decree issues the extension document. Past the extended period, if the fund still fails to comply with Clause 4, Article 14 of this Decree, the license for establishment and recognition of the fund’s charter will expire.

2. Within 15 days after the license for establishment and recognition of the charter of the fund specified in Clause 1 of this Article expires, the competent state management agency specified in Article 18 of this Decree shall issue a decision to revoke the fund’s establishment license.”.

10. To amend Article 20 as follows:

“Article 20. Procedures and dossiers for recognition of revised charters of funds; re-grant of licenses for establishment and recognition of charters of funds

1. Procedures and dossiers for recognition of the revised charter of a fund:

a/ In the course of operation, if the fund finds it necessary to revise its charter or when it is requested by a competent state agency to revise the charter, the fund shall send 1 dossier set to the competent state agency specified in Article 18 of this Decree; the dossier must comprise: an application for recognition of the revised charter of the fund; the resolution of the Fund Management Board, stating the reasons for revision of the charter of the fund; and the draft revised charter.

b/ Within 60 days after receiving a complete and valid dossier and opinions of related agencies on the application for change of the license for establishment and recognition of the charter of the fund, the competent state agency specified in Article 18 of this Decree shall consider and decide to permit the change of the license for establishment and recognition of the charter of the fund; in case of refusal to permit the change, it shall issue a written reply, clearly stating the reason.

2. Re-grant of the license for establishment and recognition of the charter of a fund

a/ When the license for establishment and recognition of the charter of a fund is lost, torn or damaged, the fund shall submit a request to the competent state agency specified in Article 18 of this Decree for the latter to re-issue the license for establishment and recognition of the charter of the fund, clearly stating the reasons for the request for re-grant. In case the license is lost, the request must be accompanied by a confirmation of a public security agency; in case the license is torn or damaged, the request must be accompanied by the torn or damaged license.

b/ Within 60 days after receiving a valid application, the agency that has granted the fund establishment license shall re-grant the license for establishment and recognize the charter of the fund, clearly stating the number of times of re-grant and the number of the previously granted establishment licenses; if refusing to re-grant the license, it shall clearly state the reason.”.

11. To amend Article 21 as follows:

“Article 21. Conditions, dossiers and procedures for expansion of the scope of operation

1. Conditions for expansion of the scope of operation of a fund:

a/ Not changing the goals, purposes, and main fields of operation of the fund;

b/ Satisfying the conditions regarding the name; assets, finances; and founders as prescribed in this Decree.

2. A dossier for expansion of the scope of operation of a fund must comprise:

a/ An application for expansion of the scope of operation;

b/ The draft charter of the fund;

c/ The request made by the Fund’s Founding Board; resolution of the Fund Management Board on expansion of the scope of operation of the fund;

d/ Documents proving the assets contributed as specified in Article 14 of this Decree;

dd/ In case of adding a new founder: the dossier as specified in Article 11 of this Decree, curriculum vitae (made according to the form provided in Appendix I to this Decree) and criminal records certificate No. 01 issued by a competent agency for the founder within 6 months by the date of submission of the dossier; if the founder is a cadre, civil servant or public employee who has obtained a written approval from the competent agency according to regulations on decentralization for cadre management, criminal records certificate No. 01 is not required;

e/ A report on the organization and operation of the fund and the orientations for the operation of the fund once its scope of operation is expanded; a report on the management and use of the fund’s assets and finances; audit report (if any) on the management and use of the fund’s assets and finances; plan on handling of assets, finances and labor issues when the scope of operation of the fund is expanded.

3. Within 60 days after receiving a complete and valid dossier and opinions from related agencies on the expansion of the scope of operation of the fund, the competent state agency specified in Article 18 of this Decree shall grant a license for establishment and recognize the charter of the fund; in case of refusal, it shall clearly state the reason.

3. After the fund is permitted by the competent state agency specified in Article 18 of this Decree to expand its scope of operation, it shall make public information on the expansion of its scope of operation, recognition of satisfaction of conditions for operation, and recognition of members of the Fund Management Board as specified in Articles 22, 24, and 25 of this Decree.”.

12. To amend Point b, Clause 2; and Clause 4 of, and add Clause 5 to, Article 25 as follows:

a/ To amend Point b, Clause 2; and Clause 4 as follows:

“b/ The list of members of the Fund Management Board and their addresses, phone numbers, curriculum vitae (made according to the form provided in Appendix I to this Decree) and criminal records certificate No. 01 issued by a competent agency within 6 months by the date of submission of the application. For cadres, civil servants or public employees participating in the Fund Management Board, and a retiree who is approved by a competent authority according to regulations on decentralization for cadre management to be nominated for election as Chairperson of the Fund Management Board, criminal records certificate No. 01 is not required.

Members of the Fund Management Board who are foreigners shall provide a curriculum vitae certified by a competent authority of the country of their citizenship, translated into Vietnamese and consularly legalized.

4. During the operation, if there is a change or addition of members to the Fund Management Board or the term of office of the Fund Management Board expires, the fund shall send a dossier to the competent state agency specified in Article 18 of this Decree, requesting recognition of members of the Fund Management Board, which must comprise:

a/ A document stating the reason for the change or addition of members to the Fund Management Board or recognition of the Fund Management Board for the subsequent term of office;

b/ The document specified at Point b, Clause 2, Article 25 of this Decree;

c/ The document on election of members of the Fund Management Board; the document on election of the Chairperson and Vice Chairperson(s) of the Fund Management Board;

d/ In case of recognition of the Fund Management Board for the subsequent term of office: document of the Fund’s Founding Board nominating the Fund Management Board; in case the founder does not nominate, the document of the Fund Management Board of the previous term of office on election of the Fund Management Board for the subsequent term of office is required; a report reviewing the organization and operation of the fund of the term of office; a report on the management and use of assets and finances of the fund during the term of office and audit report (if any) on the management and use of assets and finances of the fund during the term of office in accordance with law.”.

b/ To add Clause 5 as follows:

“5. Within 60 days after receiving a valid dossier and opinions of related agencies on the recognition of the Fund Management Board, the competent state agency specified in Article 18 of this Decree shall issue a decision on recognition of members of the Fund Management Board after the change or addition of members of the Fund Management Board or recognition of the Fund Management Board for the subsequent term of office; in case of refusal to issue such decision, it shall issue a written reply, clearly stating the reason.”.

13. To amend Clause 1, Article 26 as follows:

“1. The Fund Management Board is the management body of the fund, acting on behalf of the fund to decide on, exercise the rights and perform the obligations of the fund; members must have full civil act capacity and have no criminal records. The Fund Management Board must have at least 3 members, including: Chairperson, Vice Chairpersons and members who do not have family relationships with one another; of these members, at least 51% are Vietnamese citizens. The term of office of the Fund Management Board shall be stated in the fund’s charter but must not exceed 5 years, counted from the date of obtaining the decision on recognition by the competent state agency specified in Article 18 of this Decree.

The Fund Management Board shall be nominated by the Founding Board. In case the Founding Board does not make nomination, the Fund Management Board of the previous term of office shall elect the Fund Management Board of the subsequent term of office. At least 90 days before the end of the term of office, the fund shall complete the valid dossier and procedures for recognition of the Management Board and send them to the competent state agency specified in Article 18 of this Decree for recognition. The Fund Management Board of the previous term of office shall manage the fund’s operation until the decision to recognize the Management Board of the subsequent term of office is issued.”.

14. To add Clause 3 to Article 33 as follows:

“3. Within 30 days after a fund establishes a legal entity under regulations, it shall send a dossier to the competent state agency specified in Article 18 of this Decree for reporting. The dossier must comprise:

a/ The decision on establishment of the legal entity (original) and a copy of the operation license;

b/ Copies of the following documents:  the charter or rules or regulation on organization and operation of the legal entity; the decision on appointment of the head of the legal entity.”

15. To amend Clause 3, Article 36 as follows:

“3. The receipt and use of non-refundable aid other than official development assistance from foreign agencies, organizations and individuals for the fund must comply with the law on the management and use of non-refundable aid sources.”.

16. To amend Clause 2, Article 37 as follows:

2. Norms of fund management expenses:

a/ The Management Board of a fund shall specify a rate of spending on fund management activities from its assets and finances which, however, must not exceed 10% of the fund’s total annual expenditures for provision of donations and supports and schemes according to the fund’s charter and law (excluding donations in kind, the State’s donations for the provision of public services and implementation of scientific research projects and target programs and schemes ordered by the State, and donations with clearly indicated money amounts and recipients);

b/ In case fund management expenses are not used up by the year-end, the remainder may be carried forward to the subsequent year for further use according to regulations.”.

17. To add Clause 5 to Article 39 as follows:

“5. Division, separation, merger and dissolution of funds upon adjustment of administrative boundaries:

a/ For a fund operating within a province, district or commune, upon adjustment of administrative boundaries as a result of the division, separation, merger or consolidation, the Fund Management Board shall consider and decide on the division, separation, merger, consolidation or dissolution in conformity with new administrative units, and send a dossier to the competent state agencies of the new administrative units as specified in Clause 2 or 3, Article 18 of this Decree. The dossier must comply with Clause 3, Article 39 of this Decree;

b/ Within 60 days after receiving a valid dossier and related agencies’ opinions, the competent state agencies of the new administrative units specified in Clause 2 or 3, Article 18 of this Decree shall consider and decide to permit the division, separation, merger, consolidation or dissolution of the fund.”.

18. To amend Points b, dd and h of, and add Point i to, Clause 1, Article 40 as follows:

a/ To amend Points b, dd and h, Clause 1 as follows:

“b/ Violating the State’s regulations on management of assets and finances;  and management and use of foreign aid; or violating other laws at the request of competent state agencies.

dd/ Failing to consecutively operate for 1 year; failing to carry out donation or support activities under the fund’s charter for 1 year.

h/ Falling into one of the cases specified at Points a, b, c, d, dd, e, g, l and m, Clause 2, Article 8; Clause 1, Article 26; and Clause 1, Article 49, of this Decree.”.

b/ To add Point i to Clause 1 as follows:

“i/ Making incomplete reports or providing misleading information relating to the fund’s operation (including its subsidiary legal entities) in a systematic manner.”.

19. To add Article 44a as follows:

“Article 44a. Handling of violations

Persons who violate regulations on fund establishment or take advantage of funds’ names to organize or conduct illegal activities; or abuse their positions or powers to establish funds and manage the organization and operation of funds in contravention of this Decree shall, depending on the nature and severity of their violations, be disciplined, sanctioned for administrative violations or examined for penal liability in accordance with law; in case of causing material damage, they shall pay compensations in accordance with law.”.

20. To amend and supplement Article 45 as follows:

“Article 45. Responsibilities of the Ministry of Home Affairs

1. To formulate and submit for promulgation, or promulgate, legal documents on funds.

2. To disseminate, and guide ministries, sectors, localities, funds, and organizations and citizens in implementing, the law on funds.

3. To exercise its competence specified in Clause 1, Article 18 of this Decree; to collect written opinions of ministries and sectors related to the organization and operation of funds upon settlement of fund-related procedures falling within the competence of the Minister of Home Affairs.

4. To assume the prime responsibility for, and coordinate with other ministries and ministerial-level agencies in, performing the state management of the organization and operation of funds.

5. To provide professional training and guidance for cadres and civil servants engaged in the state management of funds and employees of funds.

6. Within the ambit of its functions and tasks, to inspect and examine the observance of the law on funds and examine the implementation of charters of funds, except contents falling within the functions, tasks and state management competence of ministries and ministerial-level agencies and operation of funds’ subsidiary legal entities.

7. To commend or propose competent authorities to commend funds and organizations and individuals that have recorded achievements in funds’ operation in accordance with law.

8. To settle complaints and denunciations, and handle violations related to the Ministry’s administrative decisions and official duties of cadres and civil servants of organizations under the Ministry in accordance with the law on complaints and denunciations.

9. To approve aid amounts; to inspect and monitor the receipt, management and use of aid by funds that are licensed for establishment and have their charters recognized by the Ministry of Home Affairs in accordance with law.

10. To review and report on the organization, operation and management of funds to the Prime Minister.

11. To establish, operate and manage the database on funds; to update the database on funds operating nationwide or in more than one provincial-level locality.

12. To perform other tasks as provided by law.”.

21. To amend and supplement Clause 2, Article 46 as follows:

“2. To inspect, examine, settle complaints and denunciations and handle violations related to financial management for state budget supports (if any) in accordance with Clause 3, Article 35 of this Decree; and ensure compliance with laws on taxes and accounting regimes.”.

22. To amend and supplement Article 47 as follows:

“Article 47. Responsibilities of ministries and ministerial-level agencies for funds operating in the sectors and fields under their management

1. To perform the state management of funds in the fields under their state management in accordance with law; to collect opinions of funds to improve regulations on state management of sectors and fields.

2. To give written opinions on matters related to fields under their state management to competent state agencies upon settlement of fund-related procedures.

3. To guide, and create favorable conditions for, funds to participate in activities in sectors and fields under their state management; to issue operation registration certificates or operation licenses to subsidiary legal entities of funds (if any) and strictly manage these organizations in accordance with law.

4. To collect opinions of the Ministry of Home Affairs and competent state management agencies before issuing operation registration certificates or operation licenses to subsidiary legal entities of the funds in accordance with law.

5. To commend or propose competent authorities to commend funds, and organizations and individuals that have recorded achievements in funds’ activities related to the fields under their state management in accordance with law.

6. To inspect and examine operation of funds in the fields under their state management, including subsidiary legal entities of the funds that they have licensed for operation; to handle, suspend, or revoke operation registration certificates or operation licenses of, subsidiary legal entities of funds or propose competent state agencies to handle violations (if any) in accordance with law.

7. To settle complaints and denunciations, and handle violations concerning their funds-related administrative decisions and performance of funds-related official duties by cadres and civil servants of their units in accordance with the law on complaints and denunciations.

8. To annually review and report to the Ministry of Home Affairs on the operation of funds of which the main fields of operation fall under the scope of their specialized management.

9. To coordinate in establishing and operating the database on funds operating nationwide or in more than one provincial-level locality.

10. To perform other tasks as provided by law.”.

23. To amend and supplement Article 48 as follows:

“Article 48. Responsibilities of provincial-level People’s Committees

1. To disseminate, and guide provincial-level departments and sectors, district- and commune-level People’s Committees, funds, organizations and citizens in localities in implementing, the law on funds.

2. To manage, inspect and examine the observance of the law on funds and funds’ charters, and organization and operation of funds operating in one provincial-level locality, and propose the handling of violations (if any) committed by branches and representative offices in their localities of funds operating nationwide or in more than one provincial-level locality.

3. To direct provincial-level departments and sectors, and district- and commune-level People’s Committees in managing funds.

4. To provide professional training and guidance for cadres and civil servants engaged in the state management of funds in their localities and persons working at funds.

5. To commend or propose competent authorities to commend funds, and organizations and individuals that have recorded achievements in operation of funds in their localities in accordance with law.

6. To provide, guide, and facilitate the operation of funds in their localities.

7. To settle complaints and denunciations, and handle violations concerning their funds-related administrative decisions or performance of funds-related official duties by cadres and civil servants of their units in accordance with law. 

8. To annually review and report to the Ministry of Home Affairs on the organization, operation and management of funds operating in their provinces, districts or communes, including the operation of branches and representative offices in their localities of funds operating nationwide or in more than one provincial-level locality.

9. To inspect and examine the observance of the law on accounting; to inspect financial activities and assets; to settle complaints and denunciations, and handle violations related to assets, finances and accounting for funds operating within provincial-level localities.

10. To update the database on funds according to regulations on management decentralization; to coordinate with others in establishing, operating and managing databases on funds operating in their provinces, districts or communes.

11. Chairpersons of provincial-level People’s Committees shall exercise the competence specified in Clause 2, Article 18 of this Decree.

16. To perform other tasks as provided by law.”.

24. To add Article 48a as follows:

“Article 48a. Responsibilities of district-level People’s Committees

1. To manage, inspect and examine funds operating at the district or commune level in the observance of the law on funds and funds’ charters.

2. To inspect finances- and assets-related activities; to settle complaints and denunciations, and handle violations related to assets, finances and accounting for funds operating at district or commune level.

3. To commend or propose competent authorities to commend funds, and organizations and individuals that have recorded achievements in accordance with law.

4. To settle complaints and denunciations, and handle violations concerning their funds-related administrative decisions and performance of funds-related official duties by cadres and civil servants of organizations under their management in accordance with law.

5. To annually review and report to provincial-level People’s Committees on the organization, operation and management of funds operating at district or commune level.

6. To update the database on funds according to regulations on management decentralization; to coordinate with others in establishing, operating and managing the database on funds operating at district or commune level.

7. Chairpersons of district-level People’s Committees shall exercise the competence specified in Clause 3, Article 18 of this Decree.

8. To perform other tasks as provided by law.”.

Article 2. To add, replace or annul a number of words or phrases specified in the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds

1. To add the word “district” to the phrase “Chairperson of the provincial-level People’s Committee” in Clause 1, Article 22; and Point dd, Clause 3; and Point b, Clause 5, Article 41.

2. To replace “30 working days” with “60 days” in Clause 3, Article 20; Clause 3, Article 25; and Point b, Clause 2, Article 39; “15 working days” with “60 days” at Point c, Clause 4, Article 39; Clauses 2 and 4, Article 40; and Points a and b, Clause 5, Article 41; “suspension” with “suspension for a definite period” in Clause 5, Article 40; “head of the inspection board” with “head of the supervisory board” at Point c, Clause 3, Article 41; “the accounting manager” with “chief accountant” at Point d, Clause 3, Article 26; Article 29; and Clause 3, Article 41; and “granted” with “provided” in Clause 3, Article 35.

3. To remove the following word/phrase “borrowing” at Point b, Clause 3, Article 26; and “failing to reach the level of capital disbursement prescribed in this Decree” at Point b, Clause 4, Article 41.

Article 3. Promulgation of, and instructions on, types of document forms

1. Lists of document forms:

a/ A list of document forms applicable to funds and related individuals and organizations (Appendix I);

b/ A list of document forms applicable to state management agencies (Appendix II).

2. Document presentation formats and techniques must comply with the law on clerical work.

Article 4. Implementation provisions

1. This Decree takes effect on December 10, 2024.

2. Transitional provisions:

a/ In case the charter of a fund is recognized by a competent state management agency before the effective date of this Decree, at the end of the term of office of its Management Board as prescribed in its charter, the fund shall modify and supplement its charter and send the modified and supplemented charter to the competent state management agency for review and recognition as specified in Decree No. 93/2019/ND-CP and this Decree;

b/ In case a member of the Fund Management Board is a person with family relationships recognized by the competent state management agency before the effective date of this Decree, he/she may continue to operate until the end of his/her term of office.

3. The Minister of Home Affairs’ Circular No. 04/2020/TT-BNV of October 13, 2020, detailing and guiding a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds; and Circular No. 18/2023/TT-BNV of December 8, 2023, annulling part of the Minister of Home Affairs’ Circular No. 04/2020/TT-BNV of October 13, 2020, detailing and guiding a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds, cease to be effective on the effective date of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, related organizations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN HOA BINH

* The Appendices to this Decree are not translated.