At the online conference with localities on disseminating and answering problems related to the financial and budget sector when organizing local governments at 02 levels for the commune level organized by the Ministry of Finance on September 12, Mr. Nguyen Minh Tan - Deputy Director of the State Budget Department (Ministry of Finance) said that in the past, the Government has implemented many forms of support for localities, from online, directly to "handsharing" in each locality.
According to Mr. Tan, the Ministry of Finance has submitted and the Government has supported localities with more than 7.7 trillion VND to spend on the arrangement of administrative units, ensuring facilities for agencies and units after the arrangement. At the same time, the Government has also allocated more than 42,000 billion VND to pay policies for cadres on leave under the regime according to Decree 178/2025/ND-CP and Decree 67/2025/ND-CP.
Most commune-level budgeting units have opened accounts at the State Treasury, promptly paying salaries, allowances and regular expenditures to cadres, civil servants and public employees. Many localities have proactively decentralized and authorized budget management, and added accounting human resources to operate the new apparatus. The Departments of Finance, State Treasury and commune levels have coordinated to remove difficulties and ensure smooth operations.
However, the implementation process is still facing difficulties. The allocation of estimates is still slow, some localities have not completed the adjustment of revenue and expenditure allocation between the provincial and commune budgets.
Some places have not yet assigned the 2025 budget to the commune level, and must temporarily provide it. The central budget reserve for emergency missions and social security in remote areas and islands is still limited. In addition, some communes have not yet arranged chief accountants or accounting managers, making it difficult to open accounts and pay salaries.
To overcome this, the Ministry of Finance and related units requested localities to coordinate with the State Treasury to provide temporary guidance, allocate estimates in a timely manner, speed up account opening and use, complete records and procedures, and strengthen the work of removing difficulties related to the signature of chief accountants and account holders. Localities need to advise authorities to complete the positions of chief accountants and account owners; strictly manage public assets, review declarations, and strengthen collection management from business households to ensure correct, sufficient and timely collection into the budget.
Mr. Nguyen Manh Cuong - Deputy Director of the State Treasury - said that after the Ministry of Finance issued Official Dispatch No. 06/CD-BTC on removing difficulties, the progress of account opening and salary payment at the commune level has changed significantly. The main reason for the delay is the lack of accounting personnel. The State Treasury will continue to coordinate with localities, striving to handle it thoroughly in a short time.
Mr. Bui Huu Phu - Deputy Director of the Department of Management and Supervision of Accounting and Auditing - informed that the Ministry of Finance has issued many documents to remove the obstacles, allowing the head of the unit to temporarily assign a qualified personnel to be in charge of accounting and register a transaction signature with the Treasury.
At the conference, representatives of localities also reflected on the model of organizing the commune-level accounting apparatus in some units that has not operated smoothly, many places do not have chief accountants, and are still stuck in the arrangement and management of public assets.
Mr. Le Thanh Quan - Director of the Department of Local and Territorial Economy (Ministry of Finance) - recommended that localities need to clearly qualify data, how many accounts are lacking, and how to overcome the problem. The Ministry of Finance plans to establish working groups to go directly to the settlement facility, combined with regular online meetings. Issues under its authority will be resolved immediately to ensure progress, and at the same time, localities are required to proactively complete procedures and arrange human resources to avoid delays affecting salary expenditure and budget management.
