Regulations on budget preparation, management and use of regular state budget expenditures

(CPV) - The Government has just issued Decree 134/2024/ND-CP dated October 24, 2024, regulating the preparation of estimates and management of regular expenditures from the state budget to purchase assets and equipment; renovate, upgrade, expand, and construct new construction items in invested construction projects.

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Principles for budget arrangement, management and use of regular state budget expenditure

The Decree stipulates: The arrangement of regular state budget expenditures to carry out the tasks of purchasing assets and equipment; renovating, upgrading, expanding, and constructing new construction items in invested construction projects is carried out according to the principle of not overlapping with tasks with 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 and unit and must be approved by the competent authority for the tasks and budget estimates in accordance with the provisions of the law.

Agencies and units are responsible for reviewing and proposing to ensure compliance with principles and are fully responsible for the documents requesting the allocation of regular expenditure funds to perform the tasks prescribed in this Decree.

The preparation of estimates, allocation of estimates, management and use of regular expenditure settlement for the implementation of tasks of purchasing assets, equipment, renovating, upgrading, expanding, and constructing new construction items in invested construction projects are carried out in accordance with the provisions of the law on state budget, the law on management and use of public assets, the law on construction and related laws.

For the task of purchasing assets and equipment, 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 the laws of relevant sectors and fields, tasks approved by competent authorities, approved plans to prepare estimates for submission to competent authorities for consideration and decision; the allocation of estimates for regular expenditures to perform tasks must not exceed the total regular expenditure estimates assigned to agencies and units in the budget year.

For the tasks of renovating, upgrading, expanding, and constructing new construction items in projects that have been invested in construction, it is necessary to base on the regulations on standards and norms for using working headquarters and public service facilities according to the provisions of law on management and use of public assets and the laws of relevant sectors and fields to prepare estimates to submit to competent authorities for consideration and decision, with a maximum of not more than 15 billion VND/task; the allocation of the regular expenditure estimate to perform the task must not exceed the total regular expenditure estimate 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 carry out the tasks of purchasing assets and equipment; renovating, upgrading, expanding, and constructing new construction items in invested construction projects under the budget of which level is guaranteed by the budget of that level.

The budget for purchasing must explain in detail the missing assets and equipment.

The Decree clearly states: Based on the standards and norms for the use of machinery and equipment serving the operations of agencies and units as prescribed in the Law on Management and Use of Public Assets and guiding legal documents, and regulations in Decision No. 50/2017/QD-TTg dated December 31, 2017 of the Prime Minister stipulating standards and norms for the use of machinery and equipment, legal regulations of relevant sectors and fields, agencies and units directly using and managing assets shall explain in detail the assets and equipment that need to be purchased to supplement, replace or repair, upgrade assets and equipment in the planning year from the regular expenditure source of the state budget to submit to competent authorities for consideration and approval of tasks and estimated costs for performing tasks as a basis for developing the budget estimate of the planning year.

The content of the task must explain in detail the assets and equipment that are missing compared to the standards and norms for assets and equipment serving the activities of the agency or unit approved by the competent authority; the necessity, reasons for implementation and clearly identify the need to supplement, replace, or repair and upgrade assets and equipment in the planning year according to regulations; and the expected implementation cost from the regular expenditure estimate of the state budget.

Authority to decide and approve tasks and budget estimates for purchasing assets and equipment

For the task of purchasing assets and equipment to serve the operations of agencies and units under the management of ministries and central agencies:

For the task of purchasing assets and equipment with a total estimated cost of less than 45 billion VND/task: The Minister, Head of a ministerial-level agency, 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 of purchasing.

For the task of purchasing assets and equipment with a total estimated cost of implementation from 45 billion VND to less than 120 billion VND/task: The Minister or Head of the central agency decides to approve the task and estimated cost of purchasing.

For the task of purchasing assets and equipment with a total estimated cost of 120 billion VND/task or more:

In case it is not possible to arrange, allocate or adjust in the assigned medium-term public investment plan, the ministries and central agencies shall be responsible for proposing the task of purchasing assets and equipment using regular expenditure funds, and shall consult with relevant sector and field management ministries on the necessity, objectives, scope and scale of the task, ensuring compliance with legal regulations and the principles specified in Clause 1, Article 4 of this Decree; on that basis, synthesize and take full responsibility for determining the necessity, objectives and budget estimates of the task of purchasing assets and equipment to send to the Ministry of Finance for synthesis.

For the task of purchasing assets and equipment using regular expenditure sources in the fields of science and technology and environmental protection: After consulting with relevant ministries and sectors, the ministries and central agencies shall synthesize and send to the Ministry of Science and Technology (for the field of science and technology) and the Ministry of Natural Resources 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 and environmental protection.

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

For the task of purchasing assets and equipment to serve the operations of agencies and units under local management:

The Provincial People's Council decides or stipulates the authority to decide and approve the tasks and budget estimates for the purchase of assets and equipment to ensure suitability with the practical situation in the locality./.

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