This content is stipulated in Decree No. 75/2026/ND-CP of the Government stipulating the autonomy and self-responsibility regime for the management and use of administrative management funds.
The Decree stipulates the content of expenditure from administrative management funds assigned to implement autonomy.
First, payment of salaries, salary allowances, salary contributions, payment of labor contract salaries, payment of collective benefits and other payments to individuals according to the current regulations of the Government on the salary mechanism for cadres, civil servants and employees in state administrative agencies and relevant legal regulations.
Second, spending on emulation and commendation work: Implemented according to the provisions of the Law on Emulation and Commendation and documents detailing and guiding implementation.
Third, expenses arranged in the regular budget allocation norms according to regulations: Payment for public services, office supplies, information, propaganda, communication, conferences, summaries, domestic business expenses, expenses for delegations going on business trips abroad and welcoming foreign delegations to Vietnam; rental costs, professional management expenses for industries and fields;
Expenses for maintenance, repair, and regular maintenance of infrastructure works and assets serving professional work; expenses for purchasing and replacing equipment and working vehicles of cadres and civil servants according to standards and norms and other expenses arranged in the regular expenditure estimate allocation norms according to regulations.
Fourth, special annual business expenses according to functions and tasks have been allocated and assigned estimates by competent authorities to implement autonomy according to regulations.
Fifth, other regular expenses as prescribed by law.
The Decree stipulates that agencies implementing the autonomous regime are responsible before the law for their decisions in the management and use of assigned administrative management funds; implementing measures to save in the use of administrative management funds; promulgating Internal Expenditure Regulations, organizing democratic and unified discussions within the agency to well implement the assigned goals and tasks.
Organize the implementation of internal spending regulations, financial disclosure in the management and use of administrative management funds in agencies according to regulations on budget disclosure and disclosure at conferences of cadres, civil servants and public employees; create conditions for cadres and civil servants in agencies to participate in the implementation and supervision of the implementation of fund usage plans according to State regulations.
Before January 31st of the following year, the agency implementing the autonomy regime shall report to the directly superior estimating unit or the financial agency of the same level (for agencies without directly subordinate estimating units) the results of implementing the autonomy regime according to the model according to this Decree.
This Decree takes effect from May 1, 2026.
