A reader sent a question to the Ministry of Finance, citing Official Dispatch No. 9682/BTC-KBNN dated June 30, 2025. This document stipulates: In case the specialized departments are assigned a general budget in the budget of the People's Committee at the commune level, use the code Chapter 830 Office of the People's Council and People's Committee.
So can the People's Committee of a commune open a general budget account with the Chairman of the People's Committee of the commune as the account holder, without assigning the budget to specialized departments, to pay salaries and activities as in the model before the merger?
Regarding this content, the Ministry of Finance responded as follows:
1. Regarding the assignment of estimates to specialized departments under the People's Committee of the commune
- Decree No. 150/2025/ND-CP dated June 12, 2025 of the Government stipulates the organization of specialized agencies under the People's Committees of provinces and centrally run cities and the People's Committees of communes, wards and special zones under provinces and centrally run cities:
+ Clause 1, Article 16 stipulates the number of departments under the People's Committee at the commune level: "Based on the provisions of Article 15 of this Decree and the requirement for state management of sectors and fields in localities, local authorities at the commune level decide on the establishment of specialized departments."
+ Clause 1, Article 21 stipulates the responsibility of the People's Committee at the commune level: "Require specific functions, tasks, and powers of the professional department in accordance with the guidance of the Provincial People's Committee, the Ministry of Industry and field management and other relevant documents."
- In Official Dispatch No. 11113/BTC-NSNN dated July 21, 2025 of the Ministry of Finance, a number of financial - NSNN contents are applied at the commune level as follows:
1. Regarding budget estimate units.
- To unify budget management according to the model of all levels, based on regulations on the functions and tasks of agencies, organizations, and units of communes, wards, and special zones (hereinafter referred to as communes); propose the People's Committees of provinces and centrally run cities to guide competent local agencies to determine the commune-level budget estimate units as follows:
- For the Commune Party Committee Office, the Commune Fatherland Front Committee and public service units under the Commune People's Committee are level I budget estimates of the commune budget.
- For specialized departments and Public Administration Service Centers under the People's Committees of communes: Based on the actual situation of the locality and the functions and tasks of each unit, the People's Committees of provinces and centrally run cities shall guide the People's Committees of communes to determine the selection of units assigned by the People's Committees of communes for estimates (level I budget units)."
Accordingly, the organization of specialized departments under local authorities at the commune level and the assignment of estimates to specialized departments are decentralized to the People's Committee of the commune for decision based on the guidance of the People's Committee at the provincial level and in accordance with the actual situation of the locality.
2. About opening an account
- In Circular No. 18/2020/TT-BTC guiding the registration and use of accounts at the State Treasury:
+ Point a, Clause 2, Article 4 stipulates:
a) Expected account
Budget accounts are opened for state budget beneficiaries (NSNN), and budget organizations in the form of budget granting"
+ Section (1) Point a, Clause 1, Article 8 stipulates the registration of account use and initial stamp and signature form:
(1) Regarding signatures
- For units, organizations using state budget ownership and budget organizations:
+ First signature: This is the signature of the Account holder and the person authorized to sign the Account holder according to the provisions of law.
- In Official Dispatch No. 11357/BTC-KBNN dated July 25, 2025 of the Ministry of Finance, it is instructed on the content related to the registration and use of accounts of commune-level units at KBNN when implementing the 02-level local government model, in which it is instructed on the registration of stamp and signature models of commune-level units as follows:
1. As a unit, organization using the state budget and budget organizations:
- First signature: is the signature of the Head of the unit or organization (office of the Commune Party Committee, Commune Fatherland Front Committee, public service units under the Commune People's Committee; professional department, Public Administration Service Center under the Commune People's Committee assigned by competent authorities to allocate budget estimates) and the authorized person to sign on behalf of the Account holder.
- Second signature: is the signature of a civil servant assigned the task of Chief Accountant/Chief Accountant and the person authorized to sign on his/her behalf.
Accordingly, for units and organizations assigned budget estimates, the head of the unit or organization is the owner of the budget estimate account of the unit or organization.
Based on the above contents, the unit is assigned by the People's Committee of the commune to estimate based on the instructions of the People's Committee at the provincial level to open an account at the KBNN according to regulations, the account holder is the head of the unit.
