New regulations on budget preparation, management and use of regular state budget expenditures for repairing and upgrading assets

New regulations on budget preparation and management of regular state budget expenditures for asset repair and upgrading.

Principles of budget arrangement, management, use and settlement of regular state budget expenditures

The Decree stipulates: The arrangement of regular state budget expenditures to perform the tasks prescribed in this Decree shall be carried out according to the principle of non-duplication with tasks of the same content of the unit that have been arranged in the medium-term public investment plan according to the provisions of the law on public investment, and must be carried out immediately within the budget year to ensure regular operations of the agency or unit and must be approved by the competent authority for the tasks and budget estimates in accordance with the provisions of the law.

The agency or unit responsible for approving tasks and budget estimates must comply with regulations and take full responsibility for the proposal documents.

The financial authority is responsible for synthesizing proposals from agencies and units to report to competent authorities for consideration and decision on the arrangement of budget estimates for implementation in accordance with the annual state budget balance capacity.

The Decree clearly states that the preparation of estimates, allocation of estimates, management and use and settlement of regular expenditures to perform the tasks specified in this Decree shall be carried out in accordance with the provisions of the law on state budget, law on management and use of public assets, law on accounting, law on bidding, law on construction and relevant laws, including:

- For the task of purchasing, repairing, renovating, upgrading assets and equipment; renting goods and services, it is necessary to base on the regulations on standards and norms for using machinery and equipment serving the activities of agencies and units according to the provisions of law on management and use of public assets and laws of relevant sectors and fields, the task is approved by competent authorities to prepare estimates and submit to competent authorities for consideration and decision; the allocation of regular expenditure estimates to perform tasks must not exceed the total regular expenditure estimates assigned to the agency or unit in the budget year.

- For the tasks of repairing, renovating, upgrading, expanding, and constructing new construction items in invested construction projects, it is necessary to base on the regulations on standards and norms for using working offices and public service facilities according to the provisions of law on management and use of public assets, regulations on technical standards and norms applicable to construction works according to the provisions of law of the relevant industry and field to prepare estimates and submit them to competent authorities for consideration and decision, not exceeding 20 billion VND/task; the allocation of regular expenditure estimates to perform the tasks must not exceed the total regular expenditure estimates assigned to the agency or unit in the budget year.

- Agencies and units are responsible for managing, using and disbursing funds to perform tasks within the scope of the Decree within the budget year to ensure efficiency and savings; the transfer of funds to perform tasks (if any) is carried out in accordance with the provisions of Clause 3, Article 64 of the State Budget Law and guiding documents.

The arrangement of regular state budget expenditures to perform tasks within the scope of this Decree shall be ensured by the budget at which level according to the current decentralization of the law on state budget.

Prepare budget for purchasing, repairing, renovating and upgrading assets and equipment

The Decree stipulates: For assets and equipment applying information technology and digital transformation , based on the standards and norms for the use of machinery and equipment according to the provisions of the law on management and use of public assets, the provisions of the law on information technology and relevant laws, the agencies and units directly using and managing assets shall determine the need to purchase assets and equipment applying information technology and digital transformation that need to be supplemented, replaced or repaired, renovated and upgraded, and the estimated cost of implementation in the planning year from the regular expenditure source of the state budget, and submit it to the competent authority for consideration and approval of the tasks and estimated cost of implementation.

For assets and equipment that are not assets and equipment applying information technology or digital transformation , based on the standards and norms for the use of machinery and equipment according to the provisions of law on management and use of public assets and the legal provisions of relevant sectors and fields, the agencies and units directly using and managing the assets shall explain in detail the assets and equipment that are lacking compared to the standards and norms; the necessity and reasons for implementation; determine the need to purchase assets and equipment to supplement, replace or repair, renovate, upgrade assets and equipment and estimate the implementation cost from the regular expenditure source of the state budget in the planning year; submit to the competent authority for consideration and approval of the tasks and estimate the implementation cost.

Authority to decide and approve tasks and budget estimates for purchasing, repairing, renovating, and upgrading assets and equipment serving the operations of agencies and units under the management of ministries and central agencies

For the task of purchasing, repairing, renovating, and upgrading assets and equipment with a total estimated cost of less than 45 billion VND/task: The Minister, Head of a ministerial-level agency, a government agency, or other central agency (Minister, Head of a central agency) decides or stipulates the authority to decide and approve the task and estimated cost.

For tasks of purchasing, repairing, renovating, and upgrading assets and equipment with a total estimated cost of implementation from 45 billion VND to less than 240 billion VND/task: The Minister or Head of a central agency decides to approve the task and estimated cost.

For tasks of purchasing, repairing, renovating, and upgrading assets and equipment with a total estimated cost of VND 240 billion/task or more:

In case it is not possible to arrange, allocate or adjust in the assigned medium-term public investment plan, ministries and central agencies shall be fully responsible for determining the necessity, objectives and budget estimates for the tasks of purchasing, repairing, renovating and upgrading assets and equipment using regular expenditure funds, ensuring compliance with legal regulations and in accordance with the principles specified above to send to the Ministry of Finance for synthesis.

For the task of purchasing assets, repairing, renovating, upgrading assets and equipment using regular expenditure sources in the fields of science, technology, innovation, information technology and digital transformation; environmental protection: Ministries and central agencies propose tasks and budget estimates to the Ministry of Science and Technology (for the fields of science, technology, innovation, information technology and digital transformation), the Ministry of Agriculture and Environment (for the field of environmental protection ) for review, synthesis, and sending to the Ministry of Finance according to the provisions of law on science and technology, information technology and digital transformation and law on environmental protection.

Based on the ability to balance the state budget, the Ministry of Finance shall preside over and synthesize proposals from ministries and central agencies to report and propose to the Prime Minister for consideration and approval of the policy for implementing the tasks.

Based on the Prime Minister's decision approving the policy for implementing the tasks, the Minister and Head of the central agency decide to approve the tasks and annual budget estimates for implementation.

The Decree clearly states that for the task of purchasing, repairing, renovating, and upgrading assets and equipment serving the operations of agencies and units under the management of the locality, the Provincial People's Council shall decide or prescribe the authority to decide and approve the task and budget estimates for purchasing, repairing, renovating, and upgrading assets and equipment to ensure that they are suitable to the practical situation in the locality.

This Decree takes effect from May 6, 2025, replacing Decree No. 138/2024/ND-CP dated October 24, 2024 of the Government regulating the preparation of estimates, management and use of regular state budget expenditures for purchasing assets and equipment; renovating, upgrading, expanding and constructing new construction items in invested construction projects.

Phuong Nhi

Source: https://baochinhphu.vn/quy-dinh-moi-ve-lap-du-toan-quan-ly-su-dung-chi-thuong-xuyen-nsnn-de-sua-chua-nang-cap-tai-san-102250508142449827.htm