Proposal to amend regulations on funding sources for policy implementation in organizational arrangement

The Ministry of Finance is seeking comments on the draft Circular amending and supplementing a number of Articles of Circular No. 07/2025/TT-BTC guiding the determination of funding sources and the preparation of estimates, management, use and settlement of funding for implementing policies prescribed in Decree No. 178/2024/ND-CP of the Government on policies and regimes for cadres, civil servants, public employees, workers and armed forces in implementing the organizational arrangement of the political system.

The draft proposes to amend and supplement Article 1 of Circular No. 07/2025/TT-BTC on “Scope of regulation and applicable subjects”. Accordingly, regarding the scope of regulation: This Circular regulates the determination of funding sources and the preparation of estimates, management, use and settlement of funding for implementing policies prescribed in Decree No. 178/2024/ND-CP of the Government stipulating policies and regimes for cadres, civil servants, public employees, workers and armed forces in implementing the organizational arrangement of the political system and Decree No. 67/2025/ND-CP amending and supplementing Decree No. 178/2024/ND-CP.

Applicable subjects: According to regulations in Clause 2, Article 1 of Decree No. 67/2025/ND-CP.

In case agencies and units have operating funding sources according to Resolutions, Decisions and other documents of competent authorities: Funding sources for policy implementation are according to regulations in Resolutions, Decisions and other documents of competent authorities.

Funding sources for implementing policies and regimes for civil servants and employees in public service units

In addition, the draft proposes to supplement Clause 6, Article 3 of Circular No. 07/2025/TT-BTC on "Funding sources for implementing policies and regimes for civil servants and employees in public service units" as follows:

In case public service units that self-guarantee regular and investment expenditures (group 1); public service units that self-guarantee regular expenditures (group 2) do not have enough funding to resolve policies and regimes, they can use funds allocated according to the regulations of public service units (in order: Fund for career development, Fund for income supplementation, Reward Fund and Welfare Fund) and the remaining fund for salary reform of the unit is allocated from revenue from career activities and other legal revenue sources to resolve policies and regimes.

In case a public service unit merges or consolidates, the new unit after the merger or consolidation is requested to develop a financial autonomy plan to submit to the competent authority for consideration and re-approval of the financial autonomy plan in accordance with the provisions of law on the financial autonomy mechanism of public service units.

During the period when the financial autonomy plan has not been approved by the competent authority as prescribed; in case there is a need for funding to implement the policy of streamlining the payroll, after using the funding sources as prescribed, there is still not enough funding to resolve the policy and regime, the state budget will support funding to resolve the policy and regime within the scope of the number of employees receiving salaries from the state budget assigned by the competent authority.

In case agencies and units have operating funding sources according to Resolutions, Decisions and other documents of competent authorities but merge into public service units, they will be supported by the state budget with funding to resolve policies and regimes within the scope of the number of employees assigned by competent authorities before the merger or consolidation and the number of people receiving salaries from the state budget assigned by competent authorities (for public service units of groups 3 and 4, the state budget will support regular expenditures).

According to VTV

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