This content is stipulated in Decree No. 266/2026/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Law on Savings and Waste Prevention.
The Decree specifically stipulates acts of causing waste, including acts specified in Article 4 of Law No. 110/2025/QH15 and the following acts:
1. Wasteful acts in the organizational structure and management, use of labor in the state sector include:
- Establishing and reorganizing agencies, organizations, and units that do not ensure conditions, criteria, order, procedures, and authority according to the provisions of law, causing waste;
- Arrange the number of deputy heads of agencies, organizations, units, deputy heads of departments under agencies, organizations, units exceeding the prescribed level, except in cases where the number of deputy heads is allowed to be higher according to the provisions of law;
- Assigning staff positions not in accordance with legal regulations on the basis for determining civil servant staff positions, causing waste;
- Recruiting civil servants, receiving them into civil servant positions not within their authority, not based on the proportion of civil servants to be arranged according to job positions, staffing quotas and requirements of the job position to be recruited, causing waste;
- Signing contracts to perform tasks of civil servants not in accordance with authority, standards, conditions, type of contract and contract signing time as prescribed, causing waste;
- Recruiting public employees not in accordance with authority, not based on actual needs, job positions, salary funds and other legal revenue sources of public non-business units, causing waste;
- Signing work contracts with public employees not in accordance with the provisions of law, causing waste;
- Signing labor contracts, service contracts that are not consistent with the nature, requirements of tasks, financial resources and human resource needs of public non-business units as prescribed, causing waste;
- Applying policies to select, attract, and value talented people to work in agencies, organizations, and units under management not in accordance with the law, causing waste;
- Transferring, rotating, and assigning civil servants not based on the capacity of the civil servant, the needs of agencies, organizations, and units, leading to civil servants being transferred or assigned not being arranged or used, or civil servants being transferred not meeting the goals of training, fostering, and training cadres according to task requirements or according to the requirements of planned titles, causing waste;
- Training and fostering not based on job positions associated with the use and management of civil servants in accordance with training and fostering plans and the needs of building and developing human resources, causing waste.
2. The act of intentionally investing in construction, managing, and using public assets and public investment capital not in accordance with regulations, leading to prolonging the project implementation time and progress compared to the approved time and progress.
3. Wasteful acts in the management, exploitation, and use of resources and energy include:
- Exploiting water exceeding the quota decided by competent authorities causing drought and water shortage;
- Approving the results of investor selection for projects that use land that does not meet the conditions on capacity, leading to land for investment projects not being used or land use progress being slow compared to the deadline stated in the investment project, falling under the case of land recovery according to land law regulations.
