Some new points in implementing the financial autonomy mechanism of public service units according to Decree No. 60/2021/ND-CP

On May 22, 2025, the Government issued Decree No. 111/2025/ND-CP amending and supplementing a number of articles of Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government regulating the financial autonomy mechanism of public service units. The Decree takes effect from July 7, 2025 and applies from the 2025 budget year. Some new points are amended and supplemented as follows:

Photo: Internet collection

1. List of public career services

- The Prime Minister decides to amend, supplement or promulgate the list of public career services using the state budget according to service groups in sectors and fields under its management.

- Ministries and central agencies issue detailed service lists as a basis for bidding, ordering and assigning tasks (if necessary).

- In addition to the lists of public career services issued by ministries and central agencies, the People's Committees at the provincial level shall amend, supplement or issue lists of public career services using the state budget according to decentralization within the scope of local management and in accordance with the budget capacity of the locality within the scope.

2. Economic and technical standards, cost standards

- Economic and technical norms and cost norms issued or amended and supplemented by ministries and central agencies according to sectors and management fields, to serve as the basis for promulgating public service prices.

- Localities shall base on the economic-technical norms and cost norms (if any) of the fields issued by ministries and central agencies to apply as the basis for promulgating prices of public career services using the state budget according to the provisions of the law on prices and other relevant legal provisions as the basis for ordering or bidding for the provision of public career services according to regulations.

3. Public service prices

- Price of public career services using state budget: determined according to regulations of law on price, economic-technical norms, cost norms (if any) and roadmap for calculating price of public career services using state budget.

- Prices of public career services not using the state budget: Service prices are decided according to market mechanisms, ensuring cost compensation and reasonable accumulation.

4. Classification of public service units:  

Supplementing conditions for determining public service units that self-guarantee regular expenses (group 2) "Units providing public service units that do not use the state budget, the price of public service units is determined according to the provisions of Point b, Clause 2, Article 6 of Decree 60/2021/ND-CP, self-guaranteeing regular expenses of the unit but not yet ensuring investment expenses".

5. Determine the level of self-insurance for regular expenditure:

- Revenues determining the level of autonomy: additional revenue sources of fees left in public service units for spending according to the provisions of law on fees and charges; the difference between revenue and expenditure from production and business activities; joint venture and association activities (after depreciation of fixed assets, setting aside sources for salary reform, and fulfilling obligations to the State).

In which: For vocational training institutions and higher education institutions: Tuition revenue to determine the level of financial autonomy does not include funds allocated to the scholarship fund to encourage learning as prescribed; For higher education institutions: Tuition revenue to determine the level of financial autonomy does not include funds spent on science, technology and innovation activities as prescribed.

- Expenses determining the level of autonomy: additional expenses for performing scientific and technological tasks when selected or directly assigned by competent authorities (applicable to public scientific and technological organizations).

- For public service units assigned to perform tasks in different fields: the determination of the unit's level of self-insurance for regular expenditures is determined based on revenue sources and expenditure tasks of activities according to main functions and tasks assigned by competent authorities on a regular and stable annual basis.

6. Financial resources of public service units

- Funding for performing State-assigned tasks: supplementary funding for implementing programs/plans/projects assigned by competent authorities (units in groups 1, 2 and 3); funding for providing public service activities in the list of public service activities using the state budget (units in group 4).

- Specify revenue sources for public service activities of group 4 units: Revenue from fees retained in public service units; Revenue from production and business activities; joint venture and association activities; Revenue from leasing public assets.

7. Use of Reserve Funds

- The fund for developing career activities is supplemented with the following expenses: maintenance of facilities; purchase of means of transport; payment of land rent and office rent for the unit's operations according to regulations; expenses for supporting training and professional development for employees in the unit; expenses for attracting and recruiting employees and treating human resources; payment to superior agencies and units for a portion of the costs of purchasing equipment, repairing, maintaining, renovating, upgrading, and building new shared auxiliary works; expenses for ensuring security and order, fire prevention and fighting, disease prevention and fighting, environmental sanitation, and other general management costs.

In case the balance of the Fund for Development of Public Service Activities of a public service unit exceeds twice the annual depreciation and wear and tear of the unit's fixed assets and the unit does not need to use it to invest in facilities or purchase equipment, the unit must pay the state budget for the balance of the fund that is not needed to invest in facilities or purchase equipment.

- The welfare fund is supplemented with the following expenditure contents: settlement of regimes and policies upon termination of labor contracts and other expenditures specified in the unit's internal spending regulations.

8. Grant financial autonomy to public service units

After reviewing and examining the autonomy plan of the reporting public service units and based on the opinions of the financial agency at the same level, the superior management agency (level I budget unit) determines the classification of the unit and issues a decision to grant financial autonomy to the subordinate public service units; the level of support for regular expenditures from the state budget, the retained fee revenue; the state budget funds to order the provision of public service services (if any) for the units according to the financial autonomy plan for the first year of the stabilization period.

Above are some new points in the regulations on implementing the autonomy mechanism of public service units. The promulgation of Decree No. 111/2025/ND-CP will overcome some existing limitations in the implementation of Decree No. 60/2021/ND-CP in the past; create a premise to promote the process of innovation of financial mechanisms of public service units, thereby improving the level of financial autonomy of public service units and strengthening state budget management according to output results through assigning tasks, ordering or bidding for the provision of public service services using the state budget.

Source: https://sotaichinh.camau.gov.vn/tin-tuc-hoat-dong/mot-so-diem-moi-trong-thuc-hien-co-che-tu-chu-tai-chinh-cua-don-vi-su-nghiep-cong-lap-theo-nghi--284078