On the Ministry of Finance's Information Portal, readers reflect that in the process of implementing the two-level local government model, many localities are still confused in handing over public assets to management and use units.
For neighborhood headquarters, there are currently no specific regulations assigning the Economic Department or the Office of the People's Council and People's Committee to directly manage and record asset increases in accounting books.
Readers quoted the provisions in Clause 3, Clause 4, Article 19 of the Law on Management and Use of Public Assets in 2017, amended and supplemented in Clause 2, Article 8 of Law No. 90/2025/QH15, which stipulates that Provincial People's Committees and Commune People's Committees assign financial agencies of the same level to assist People's Committees in performing tasks and powers of state management of public assets and directly manage and handle certain types of public assets according to the provisions of law.
At the same time, specialized agencies under provincial-level People's Committees and commune-level People's Committees assist People's Committees at the same level in performing state management tasks, directly managing and handling public assets under industries and fields in accordance with the law.
According to the proposal, if the neighborhood headquarters are assigned to the Office of the People's Council and People's Committee for management, this unit will not have the function of managing houses and land; monitoring the current status of works; managing house and land records; checking the use for the right purpose; proposing repairs and maintenance; preventing encroachment and degradation; advising on plans for relocation, exploitation or handling when there is no longer a need for use.
Therefore, readers request the Ministry of Finance to specifically guide agencies under the commune-level People's Committee assigned to manage neighborhood and hamlet headquarters and record increased assets in accounting books in accordance with their functions and tasks.
Answering this content, the Ministry of Finance said that, according to Clause 3, Clause 4, Article 19 of the Law on Management and Use of Public Assets in 2017 (amended and supplemented in Clause 2, Article 8 of Law No. 90/2025/QH15 dated June 25, 2025), Provincial People's Committees and Commune People's Committees assign financial agencies of the same level to assist People's Committees in performing tasks and powers of state management of public assets according to Article 18 of the Law and directly manage and handle some types of public assets according to the provisions of the Law and relevant laws.
In addition, specialized agencies under provincial-level People's Committees and commune-level People's Committees assist People's Committees at the same level in performing state management tasks, directly managing and handling public assets under industries and fields in accordance with the law.
The Ministry of Finance also cited the provisions in Clause 1, Article 11, Article 15 and Clause 1, Article 16 of Decree No. 150/2025/ND-CP dated June 12, 2025 (amended and supplemented in Article 5, Article 7 of Decree No. 370/2025/ND-CP dated December 31, 2025).
Accordingly, at the commune level, there are professional departments including the Office of the People's Council and People's Committee, the Economic Department or the Economic, Infrastructure and Urban Department, and the Culture and Social Department.
Provincial People's Committees decide on the framework of the number and names of specialized departments applied at commune-level administrative units under their management, ensuring that they do not exceed the average of 4.5 organizations per commune-level administrative unit.
According to regulations, specialized departments have their own seals and accounts to perform assigned tasks, and at the same time perform the function of advising and assisting commune-level People's Committees in state management of industries and fields in localities according to the provisions of law.
