Guidance on the Gratitude Fund when organizing two-level local government

General principle : The reorganization of the Gratitude Fund at all levels must be consistent with the administrative unit arrangement plan approved by competent authorities, comply with the law on local government organization and other relevant laws. The organization of the Gratitude Fund must ensure appropriate composition. The objects of support mobilization of the Gratitude Fund at all levels must not overlap.

The Gratitude Fund at all levels uses its own seal and opens an account at the State Treasury system for transactions. The Gratitude Fund at all levels conducts independent accounting, applies the accounting regime for extra-budgetary state financial funds and settles revenues and expenditures according to relevant laws; does not lend for profit, the Gratitude Fund surplus is rolled over to the following year.

Organizing the campaign to support the Gratitude Fund : The Vietnam Fatherland Front is in charge of mobilizing the establishment of the Gratitude Fund. The campaign to mobilize contributions to build the Gratitude Fund is organized throughout the year, with a peak period of 1 month (from June 28 to July 27 every year). Organizations and individuals can support once or many times a year.

Subjects of the Gratitude Fund : Subjects of the Gratitude Fund include individuals, agencies, units and organizations, except for the following specific subjects:

- People under 18 years old and retired people.

- Subjects receiving subsidies and allowances according to the Ordinance.

- People with disabilities as prescribed by law on people with disabilities.

- People receiving pensions, disability benefits, and social benefits.

- People studying at schools in the national education system.

- Persons without civil capacity.

Scope of the Gratitude Fund's activities in the locality

- The Commune-level Gratitude Fund mobilizes agencies of the Party, the Vietnam Fatherland Front, socio- political organizations, socio-political-professional organizations, socio-professional organizations, and social organizations directly managed by the commune level.

- Administrative agencies, public service units, military agencies and commune-level police. Enterprises and economic establishments in the area.

- The Provincial Gratitude Fund mobilizes for: Party agencies, the Vietnam Fatherland Front, socio-political organizations, socio-political-professional organizations, socio-professional organizations, social organizations directly managed by the provincial level. Administrative agencies, public service units, military and police agencies at the provincial level. Enterprises directly managed by the provincial level.

The Chairman of the People's Committee at the provincial and communal levels is responsible for establishing the Gratitude Fund and the Gratitude Fund Management Board at the same level, specifically:

- The Provincial Gratitude Fund Management Board includes: Vice Chairman of the Provincial People's Committee as Head of the Board, Director of the Department of Home Affairs as Permanent Deputy Head of the Board, representative of the leadership of the Provincial Vietnam Fatherland Front Committee as Deputy Head of the Board and representative of the leadership of the Veterans Association, Women's Union, and Labor Federation at the same level as members.

- The Management Board of the Commune-level Gratitude Fund includes: Vice Chairman of the Commune People's Committee as Head of the Board, Head of the Department of Culture and Social Affairs as Permanent Deputy Head of the Board, representative of the leadership of the Vietnam Fatherland Front Committee at the commune level as Deputy Head of the Board and representative of the leadership of the Veterans Association, Women's Union, and Labor Federation at the same level as members.

The Head of the Provincial and Commune Gratitude Fund Management Board is responsible for establishing a support unit, the Office of the Provincial Gratitude Fund at the same level. The Provincial Gratitude Fund Office is located at the Department of Home Affairs, consisting of one: part-time officers and civil servants of the Department of Home Affairs. The Commune Gratitude Fund Office is located at the Department of Culture and Society, consisting of a number of part-time officers and civil servants of the Department of Culture and Society.

The Management Board of the Gratitude Fund at the provincial and communal levels is responsible to the People's Committee at the same level and before the law for the organization, management and use of the Gratitude Fund. The Head of the Management Board of the Gratitude Fund at each level is the Account Holder of the Gratitude Fund at that level and is responsible before the law for the organization, operation and use of the Fund.

The People's Committees of provinces and centrally run cities shall direct relevant agencies and units to implement the above-mentioned instructions, ensuring that the Fund's operations are carried out continuously, smoothly, stably and effectively. In case of any problems, promptly report them to the Ministry of Home Affairs for guidance. See more in Official Dispatch 7561/BNV-CNCC issued on September 7, 2025.

Thanh Tong

Source: https://sotuphap.camau.gov.vn/thoi-su-chinh-tri-va-tin-tuc/huong-dan-ve-quy-den-on-dap-nghia-khi-to-chuc-chinh-quyen-dia-phuong-02-cap-288431