The Ministry of Finance received a request for the regime and policies for employees after the unit was dissolved by the staff and employees of the Bac Giang Newspaper Publishing House.
Regarding the source of funding collected when liquidating inventory materials, will machinery and equipment purchased from the Career Development Fund be added to the remaining funding source to pay for employees of the Bac Giang Newspaper Publishing House?
The Ministry of Finance said that according to the provisions of Point b, Clause 1, Article 50 of the Law on Management and Use of Public Assets, the source of public assets formed at public service units and Clause 2, Article 8 of Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public service units, materials, machinery and equipment of Bac Giang Newspaper Publishing House are purchased from the public service development fund identified as public assets of public service units.
The handling of assets and finances when dissolving public service units is carried out according to the provisions of Article 38 of Decree No. 186/2025/ND-CP dated July 1, 2025 of the Government detailing a number of articles of the Law on Management and Use of Public Assets and Article 19 of Circular No. 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance guiding a number of contents on the financial autonomy mechanism of public service units (PYEU); handling assets and finances when reorganizing and dissolving PYEU.
Based on the above regulations, the Ministry of Finance requests the Bac Giang Newspaper Publishing House to prepare a Project to dissolve the public service unit to report to the superior management agency for synthesis, proposal of handling plan, and send it to the agency performing the task of managing public assets to give opinions on the asset handling plan according to regulations.
Regarding the determination of the Production Factory of Bac Giang Newspaper Publishing House as a steel frame house with a corrugated iron roof; is the 2-storey corrugated iron-roofed operator house and a parking lot for officers and employees identified as a solid house?
The Ministry of Finance requested the Bac Giang Newspaper Publishing House to send a document to the Ministry of Construction for guidance on implementation in accordance with specialized legal regulations on construction and relevant laws.
The deduction of fixed assets at public service units is implemented according to the provisions of Circular No. 23/2023/TT-BTC dated April 25, 2023 of the Ministry of Finance guiding the management regime, calculating wear and tear, and depreciating fixed assets at agencies, organizations, units and fixed assets assigned by the State to enterprises for management not including the state capital component at enterprises.
Regarding whether to receive State support for outstanding funding when not fully calculating the factors that make up the printing price of Bac Giang Newspaper?
The Ministry of Finance said that according to the provisions of Clause 14, Article 1 of Decree No. 67/2025/ND-CP dated March 15, 2025 of the Government amending and supplementing Point a, Clause 2, Article 16 of Decree No. 178/2024/ND-CP: In case public service units, which self-insure regular expenditures due to the State's ordering through service prices but the service price does not fully include the components to resolve policies and regimes, the funding source for resolving policies and regimes will be supplemented by the state budget.
The content of the question of the collective of employees of Bac Giang Newspaper Publishing House did not clearly state whether the Publishing House was ordered by the state to print publications or assigned tasks, in case of ordering, the price was calculated to cover the cost of composition or not? and are officers and employees of the Publishing House entitled to policies and regimes according to Decree No. 178/2024/ND-CP and Decree No. 67/2025/ND-CP of the Government? Therefore, the Ministry of Finance does not have enough information to answer.
