THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, June 21, 2021
Providing the financial autonomy mechanism applicable to public non-business units
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 25, 2015 Law on the State Budget;
Pursuant to the June 13, 2019 Law on Public Investment;
Pursuant to the June 20, 2012 Law on Price;
Pursuant to the June 21, 2017 Law on Management and Use of Public Assets;
Pursuant to the November 25, 2015 Law on Charges and Fees;
At the proposal of the Minister of Finance;
The Government promulgates the Decree providing the financial autonomy mechanism applicable to public non-business units.
Article 1. Scope of regulation
This Decree provides the financial autonomy mechanism applicable to public non-business units in the fields of education and training; vocational education; health-population; culture, sports and tourism; information and communications; science and technology; and economic activities, and other fields.
Article 2. Subjects of application
1. Public non-business units established by competent agencies of the State in accordance with law, having the legal person status and their own seals and bank accounts in accordance with law, and providing public services or serving state management (below referred to as public non-business units).
2. Public non-business units of the Ministry of National Defense, Ministry of Public Security, Vietnam Television, Voice of Vietnam, and Vietnam News Agency; and public non-business units attached to public non-business units shall implement this Decree and relevant regulations.
3. Public non-business units of political organizations or socio-political organizations may apply this Decree, the Party’s regulations, and relevant regulations.
4. Public non-business units established under agreements and commitments between the Government of Vietnam and Governments of other countries or international organizations shall implement financial mechanisms under commitments, treaties or exclusive decisions promulgated by the Prime Minister.
Article 3. Interpretation of terms
In this Decree, the terms below are construed as follows:
1. “Financial autonomy mechanism applicable to public non-business units” means regulations on autonomy and accountability in implementation of regulations on the list of public non-business activities; prices and charges, and roadmap for calculating prices, of public non-business services; classification of financial autonomy levels; autonomy in use of financial sources; autonomy in entry into joint ventures or associations; and management and use of public assets, and other relevant regulations.
2. “Public non-business services” means non-business services in the fields of education and training; vocational education; health-population; culture, sports and tourism; information and communications; science and technology; and economic activities, and other fields (including agriculture and rural development, natural resources and environment, transport, industry and trade, construction, justice, labor, invalids and social affairs, and other non-business activities).
3. “Public non-business services funded by the state budget” means basic and essential public non-business services and exclusive public non-business services of a number of sectors and fields on the lists issued by competent authorities which are wholly or partly financed by the State.
4. “Public non-business services not funded by the state budget” means public non-business services provided through mobilization of social resources; prices of public non-business services according to the market mechanism shall be set by public non-business units themselves or by the State in accordance with the law on price or relevant specialized laws, ensuring payment of all expenses for service providers with reasonable earnings; the State shall not provide support in payment of expenses.
Article 4. Public non-business services funded by the state budget
1. The state budget shall shift from providing support for public non-business units to providing support directly for the poor and policy beneficiaries that use basic and essential public non-business services; from providing support under the mechanism of average allocation to the mechanism whereby the State places orders and assigns tasks for provision of public non-business services based on output quality or organizes bidding for provision of public non-business services.
The allocation of state budget funds for provision of public non-business services funded by the state budget must comply with the current law on the state budget regarding budget management decentralization in conformity with the state budget’s fund-balancing capacity and roadmap for fully accounting expenses that constitute service prices according to regulations of competent agencies.
2. List of public non-business services funded by the state budget
a/ Basic and essential public services as provided by specialized laws and the law on the state budget, including early childhood education and general education services; preventive medicine, grassroots-level healthcare, and hospitals in difficulty-hit, border and island areas; examination and treatment of leprosy, tuberculosis and mental illnesses; basic scientific research; traditional folk cultures and arts, and training of national sports athletes and coaches; care for people with meritorious services to the country and provision of social protection and services on the list of public non-business services funded by the state budget in the fields specified in Appendix I to this Decree.
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 Công Báo Nos 653-654 (01/7/2021)