Thông tư 04/2018/TT-BNV thẩm quyền, thủ tục bổ nhiệm, bổ nhiệm lại, miễn nhiệm, thay thế, phụ cấp trách nhiệm của kế toán trưởng, phụ trách kế toán

MINISTRY OF HOME AFFAIRS

CircularNo. 04/2018/TT-BNV dated March 27, 2018 of the Ministry of Home Affairson 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. Scopeof 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.

Article 5. Power to appointment or reappointment of chief accountant

1. In case of accounting units affiliated to agencies in charge of revenues and expenditures of state budget.

a) The Minister of Finance has power to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget;

b) The authorities competent to appoint or reappoint chief accountants of accounting units affiliated to agencies in charge of revenues and expenditures of state budget (other than budgetary and financial accounting units of communes) are the same as those competent to appoint deputy heads of such units.

2. In case of regulatory agencies; public sector entities; budget-using units having accounting apparatus

a) Ministers, Heads of ministerial-level agencies, or Heads of Governmental agencies have power to appoint or reappoint chief accountants of central level-1 budget estimate units.

b) Presidents of People’s Committees of provinces and central-affiliated cities (hereinafter referred to as provinces); Presidents of People’s Committees of districts, provincial-affiliated cities, cities affiliated to central-affiliated cities (hereinafter referred to as districts) have power to appoint or reappoint chief accountants of local level-1 budget estimate units, with the consent of the home affairs agencies and financial agencies at the same administrative level;

c) The authorities competent to appoint or reappoint chief accountants of budget estimate units, budget-using units, public sector entities exercising autonomy in respect of all of recurrent expenditures, public sector entities exercising autonomy in respect of a part of recurrent expenditures, and public sector entities recurrent expenditures of which are financed by the state budget are the same as those competent to appoint deputy heads of such units;

d) Heads of accounting units being public sector entities exercising autonomy in respect of all of recurrent expenditures and investment expenditures have power to appoint or reappoint chief accountants.

3. In case of other accounting units prescribed in Article 2 of this Circular, their chief accountants shall be appointed by their heads or legal representatives (hereinafter referred to as heads).

Article 6. Power to appoint, reappoint or engage accountants in charge

1. With regards to an accounting unit that solely has a full-time accountant or a part-time accountant, its accountant in charge shall be appointed or reappointed by its head.

2. With regards to budgetary and financial accounting units of communes, the President of People’s Committee of district has power to appoint or reappoint accountants in charge with the consent of the Committee divisions of Home Affairs and Finance of the district.

3. With regards to an accounting unit which is required to engage a chief accountant but has not appointed one, an accountant in charge may be engaged as prescribed in Clause 1 Article 20 of Decree No. 174/2016/ND-CP.

Article 7. Procedures for appointment or reappointment, deadline for reappointment of chief accountants and accountants in charge or engagement of accountants in charge

1. Procedures for appointment or reappointment of chief accountants or accountants in charge, or engagement of accountants in charge

a) In case of an circumstance prescribed in Clause 1 and Points a, b, c Clause 2 Article 5 of this Circular, the head of the accounting unit shall send an appointment application to the competent authority.

The home affairs agency shall take charge and cooperate with finance agency at the same administrative level to verify the appointment application, then forward it to the President of People’s Committee for consideration in case of circumstance prescribed in Point b Clause 2 Article 5 of this Circular.

b) In case of circumstances prescribed in Point d Clause 2 and Clause 3 Article 5; Clause 1 and Clause 3 of Article 6 of this Circular, the head of accounting unit shall authorize inferior entity to prepare an application for appointment of chief accountant or accountant in charge; or engagement of accountant in charge.

c) In case of the circumstance prescribed in Clause 2 Article 6 of this Circular, the President of People’s Committee of commune shall send an accountant appointment application to the President of People’s Committee of district. Committee division of home affairs shall take charge and cooperate with Committee division of finance to verify the application, and then forward it to the President of People’s Committee of district for consideration;

d) Procedures for reappointment of chief accountant or accountant in charge shall be carried out the same as procedures for appointment of those positions.

2. Deadline for consideration of reappointment of chief accountant or accountant in charge

Within 90 days before the deadline for appointment, the head of accounting unit shall carry out procedures for reappointment to consider or request competent authority to consider whether to appoint or reappoint the current chief accountant or accountant in charge. A decision on reappointment of chief accountant or accountant in charge shall be issued at least 1 working day prior to the aforesaid deadline.

3. In case of a chief accountant or accountant in charge being public employee, upon the deadline for appointment, in the month that he/she reaches full retirement age, he/she still has 2 to 5 years remained for working and qualified for reappointment, the deadline may be extended to the date on which he/she reaches full retirement age; if he/she has fewer than 2 years remained for working and is qualified for reappointment, the competent authority shall extend the deadline to the date on which he/she reaches full retirement age.

Article 8. Application for appointment, reappointment of chief accountant, accountant in charge, or engagement of accountant in charge

1. Application for appointment of chief accountant or accountant in charge, or engagement of accountant in charge

a) Curriculum vitae (certified by the employer or competent authority);

b) Copy(ies) of accounting degrees or professional certificates as required by the vacancy;

c) Copy(ies) of certificate of refresher course in chief accountant;

d) Document certifying real working time of chief accountant or accountant in charge made by his/her accounting unit, using the form No. 01/GXN or 02/GXN issued herewith (in case of appointment of chief accountant); using the form No. 02/GXN (in case of appointment of or engagement of accountant in charge);

dd) Application for appointment of chief accountant or accountant in charge bearing the head’s signature and unit’s seal (other than the case prescribed in Point d Clause 2 and Clause 3 Article 5; Clause 1 and Clause 3 Article 6 of this Circular).

2. Application for reappointment of chief accountant or accountant in charge

a) Curriculum vitae (certified by the employer or competent authority);

b) Self-assessment of working performance during the time he/she has held position of chief accountant or accountant in charge;

c) Assessment of the head of accounting unit;

d) Copy(ies) of additional degrees or certificates (if any);

dd) Application for reappointment of chief accountant or accountant in charge bearing the head’s signature and unit’s seal (except for the case prescribed in Point d Clause 2 and Clause 3 Article 5; Clause 1 Article 6 of this Circular).

Article 9. Power to or procedures for dismissal or replacement of chief accountant or accountant in charge

1. Power to dismiss or replace chief accountant or accountant in charge

The authority competent to appoint a chief accountant or accountant in charge shall have the power to dismiss or replace such a person.

2. Procedures for dismissal or replacement of chief accountant or accountant in charge

The head of accounting unit shall decide or request the competent authority in writing to dismiss or replacement of a chief accountant or accountant in charge. The request must provide explanation for dismissal or replacement and relevant documents enclosed.

Article 10. Responsibility allowance for chief accountant

1. A chief accountant appointed as prescribed in Clauses 1, 3, 4, 5, 8 Article 2 of this Circular is eligible for monthly responsibility allowance equivalent to 0.2 of statutory base salary.

2. A chief accountant appointed as prescribed in Clause 6 and Clause 7 Article 2 of this Circular is eligible for responsibility allowance decided by competent authority according to the allowance prescribed in Clause 1 of this Article 1.

Article 11. Responsibility allowance for accountant in charge

1. An accountant in charge appointed as prescribed in Clause 1 and Clause 2 Article 6 or accountant engaged as prescribed in Clause 3 Article 6 of this Circular (other than the case prescribed in Clause 2 of this Article) is eligible for responsibility allowance equivalent to 0.1 of statutory base salary.

2. An accountant in charge engaged as prescribed in Clause 6 and Clause 7 Article 2 of this Circular is eligible for a responsibility allowance decided by competent authority according to the allowance prescribed in Clause 1 of this Article.

Article 12. Responsibilities of units

1. The head of accounting unit shall

a) Engage a qualified person to work as chief accountant or accountant in charge in the unit as prescribed in Decree No. 174/2016/ND-CP and guidelines of this Circular;

b) Comply with regulations on power and procedures for appointment, reappointment, dismissal, replacement and responsibility allowance for chief accountants or accountants in charge as prescribed in this Circular;

c) Formulate operation regulations in the unit to enable the chief accountant, accounting unit, or accountant to perform proper responsibilities and rights in accordance with law on accounting.

2. Ministries, ministerial-level agencies, Governmental agencies, People’s Committees of provinces shall direct and provide inferior entities with guidelines for appointment, reappointment, engagement, dismissal, replacement, responsibility allowance for chief accountants or accountants in charge in accordance with regulations in force and guidelines in this Circular.

Article 13. Implementationprovisions

1. This Circular takes effect on May 15, 2018.

2. This Circular supersedes Joint Circular No. 163/2013/TTLT-BTC-BNV dated November 15, 2013 of the Minister of Finance and the Minister of Home Affairs on guidelines for qualifications and procedures for appointment, reappointment, engagement, dismissal, replacement, responsibility allowance for chief accountants and accountants in charge in accounting units in the state audit.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Home Affairs for consideration./.

The Minister

Le Vinh Tan