On the Ministry of Finance Information Portal, readers reflected that the agency is a group 3 public service unit, ensuring from 30% to less than 70% of regular expenditure in the period of 2021-2025.
Implement the list of public service services using the state budget in the form of task assignment because the technical economic norms and unit prices have not been developed.
Therefore, every year, my agency only receives 70% of salary (at the rate of VND 1,490,000) for positions at source 13 ( autonomous source) and 1 budget for performing public service tasks at source 12 (non-autonomous source), 30% of salary and other regular expenditures are paid from the unit's service revenue. I am accounting for the cost of production and business management.
In the formula for calculating the level of autonomy in the next phase, Section a), Clause 2, Article 4 - Circular No. 56/2022/TT-BTC states:
"A is the total revenue determined for financial autonomy as prescribed in Point a, Clause 1, Article 10 of Decree No. 60/2021/ND-CP, including: Revenue from providing public career services in the list of public career services using the state budget (including state budget sources for placing orders or bidding for public career services according to regulations);
The source of the difference in revenue is greater than expenditure (after performing obligations to the state, according to Decree 111/ND-CP, further amended and supplemented is: Only determine the difference in revenue is greater than expenditure (after deducting fixed assets, allocating sources for salary reform, performing obligations to the State) from public service activities not using the state budget; from production and business activities; joint ventures and associations with organizations and individuals in accordance with the provisions of law.
According to example 10 in Appendix No. 1 of Circular No. 56/2022/TT-BTC, only the profits of production and business activities are taken into account.
So the profit from production and business activities needs to be included in the formula for determining the level of autonomy, whether it is necessary to deduct 30% of salary costs for positions paid from service revenue or not?
If this 30% cost is excluded, it will lead to errors in the profits that the unit has compiled in the financial statements and the balances set aside for funds, the superior agency will rely on the financial statements to appraise the unit's data.
If 30% of salary costs are paid to the payroll from career revenue, the profit to be included in the autonomy level formula will be very small.
Regarding this issue, the Ministry of Finance responded as follows:
Clause 2, Article 4 of Circular No. 56/2022/TT-BTC clearly stipulates the source of revenue and expenditure for determining autonomy. At the same time, the examples in Appendix No. 01 attached to Circular No. 56/2022/TT-BTC have clearly guided cases for determining the difference in revenue and expenditure from service activities not using the state budget (costs to ensure that activities not using the state budget include paying salaries to employees from service revenue not using the state budget).
Therefore, it is recommended to base on the guidance in Decree No. 111/2025/ND-CP, Decree No. 60/2021/ND-CP and the guidance in the above Circular No. 56/2022/TT-BTC for implementation.
