New guidelines on accounting personnel at commune unions

Bảo Hân |

The Vietnam General Confederation of Labor has instructions on accounting personnel, including at commune trade unions.

On August 29, the Vietnam General Confederation of Labor issued a document on guiding the financial and asset work of the trade union system according to Conclusion No. 183-KL/TW of the Politburo and the Secretariat.

In particular, regarding accounting personnel, the Vietnam General Confederation of Labor guides as follows:

- Provincial Labor Federation: Appointment/assigning the chief accountant according to Article 3, Decision No. 4301/QD-TLD dated March 4, 2022 of the Presidium of the Vietnam General Confederation of Labor; assignment of accountants and treasurers according to regulations. The appointment of chief accountants (appointment of people in charge of accounting) of provincial-level Labor Federations is carried out by the head (Standing Committee of the provincial-level Labor Federation).

For cases that do not have enough documents and conditions to appoint chief accountants (no chief accountant certificate; the certificate has expired), meet the standards on qualifications and accounting time, but have not yet become Chief Finance Committee or chief accountant, the Provincial Labor Federation will temporarily arrange the assignment of accounting responsibility for a period of no more than 6 months and appoint the chief accountant and accounting manager when meeting the conditions according to the provisions of the Accounting Law.

For Commune Trade Unions:

In case the commune union has an accounting apparatus: The provincial Labor Federation will arrange and appoint chief accountants/responsible accountants for the commune union and arrange accounting staff.

In case the commune trade union is the focal point for spending (not an accounting unit): Based on the specific conditions of the locality, the provincial Labor Federation will arrange people to be part-time accountants.

Bảo Hân
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