Many ministries, branches and localities have not properly implemented regulations on sources for salary reform.

According to the Audit Report, the source for implementing the salary policy in 2023 transferred to 2024 is VND 536,394 billion, including the local budget of VND 387,186 billion and the central budget of VND 149,207.9 billion.

The audit results show that many ministries, branches and localities have not yet implemented the regulations correctly. Some public service units of ministries and central agencies have not yet set aside or set aside sources for salary reform that do not ensure the ratio, in which in many ministries, the incorrect implementation amounted to tens of billions of VND.

Another notable shortcoming is that some ministries and central agencies have not yet decided on the proportion of revenue that must be set aside to create a source for salary reform. In many ministries, public service units that self-insure their regular expenditures have not decided on the proportion of revenue that must be set aside to create a source for salary reform as prescribed; some units have not yet decided on the proportion of revenue that must be set aside and have not yet set aside to create a source for salary reform as prescribed in Decree No. 24/2023/ND-CP. Meanwhile, many sectors and units that are not subject to this provision still set aside a source for salary reform.

In many localities, some places have not fully reviewed resources when determining needs, leading to the fact that during the year, the central budget has been supplemented but at the end of the year there is still a surplus of salary reform resources.

Some places have not yet made sufficient provisions or determined the source for salary reform is not suitable, 3,528.72 billion VND, therefore, the State Audit has recommended reducing the next year's budget estimate or returning to the State budget in 17/56 localities 959 billion VND, 18/56 localities have made additional provisions of 1,361.635 billion VND, 13/56 localities have recommended monitoring the source of 1,208.06 billion VND.

Along with that, 11/56 localities are currently monitoring and managing inappropriate salary reform resources of VND 3,715.52 billion; 18/56 localities are using salary reform resources for investment, regular expenditure or other tasks not in accordance with regulations of VND 1,389.679 billion.

Making an unrealistic budget estimate to create sources for salary reform Article 4, Circular No. 88/2024/TT-BTC dated December 24, 2024 of the Ministry of Finance regulating the organization of the implementation of the State budget estimate for 2025, creating sources for salary reform from: 70% increase in local budget revenue compared to the estimate; 50% increase in local budget revenue estimated for the current year compared to the estimate of the previous year; 40% of career revenue, 35% of hospital fee collection; 10% of savings to increase regular expenditure...

Through auditing practice, the State Audit assessed that it was necessary to use 70% of the increased local budget revenue compared to the estimate to create a source for salary reform, but the revenue estimate tended to be not close to the actual capacity, leading to a high increase in revenue, but mainly used for salary reform, while many other necessary and urgent spending tasks, such as: development investment, science and technology, innovation... lacked sources for spending.

Through the synthesis of salary reform funding sources, it shows that the accumulated balance of this source has increased rapidly over the years (in 2021 it was 262,974 billion VND, in 2022 it was 432,350 billion VND, in 2023 it was 536,394 billion VND) and in Resolution No. 159/2024/QH15 dated November 13, 2024 of the National Assembly on the State budget estimate for 2025, the scope of using salary reform sources has been expanded.

Specifically, with the local salary reform source, "localities are allowed to use the remaining salary reform source to invest in connection projects..."; with the Central salary reform source, "from July 1, 2024, the scope is allowed to be expanded to adjust pensions, social security benefits, monthly allowances, preferential allowances for meritorious people and streamlining the payroll".

Regarding the use of salary reform funds according to the National Assembly's Resolutions on the State budget estimates for 2024 and 2025, the total salary reform funds used are 185,659 billion VND.

In 2024, localities will use the remaining salary reform fund of the local budget by the end of 2023, which is 19,040 billion VND, to implement the basic salary level of 1.8 million VND/month; add 55,000 billion VND of the accumulated salary reform fund of the central budget to the State budget revenue estimate for 2024...

In 2025, the remaining salary reform fund by the end of 2024 will be used to implement the basic salary level of 2.34 million VND/month with an amount of 111,619 billion VND (including 60,000 billion VND of the central budget's accumulated salary reform fund and 50,619 billion VND of the local budget's salary reform fund).

Thus, by 2025, the salary reform fund from 2023 transferred to 2024 still has a surplus of VND 350,735 billion, while the above-mentioned accumulated salary reform fund balance does not include the amount to be set aside to create salary reform funds for the years 2024 and 2025.

According to National Assembly Delegate Le Minh Nam (Hau Giang Delegation), in the context of our country focusing on promoting the development of science and technology and digital transformation, the recommendations of the State Audit are very reasonable. However, we are also in the stage of building a streamlined, strong, efficient, effective, and efficient apparatus and determining job positions, so resources for salary reform are also very necessary.

Therefore, it is necessary to consider and evaluate this issue comprehensively, fully and carefully to effectively manage this resource, ensuring both the objectives as recommended by the State Audit and ensuring resources for salary reform. Accordingly, there must be a realistic impact assessment to make a decision.

Through the audit process, the State Audit also recommended that it is necessary to study and advise the Government and the National Assembly to consider deciding to adjust the reduction of the rate of deduction for salary reform from the increase in State budget revenue (currently 70% of the increase in revenue compared to the estimate minus revenue from land use, lottery, and sale of state-owned houses...) to focus resources on the task of spending on development investment, science and technology, digital transformation and other necessary tasks.

Source: https://nhandan.vn/nhieu-bo-nganh-dia-phuong-thuc-hien-chua-dung-quy-dinh-ve-nguon-cai-cach-tien-luong-post880284.html