The Lao Dong Newspaper Legal Consulting Office replied:
Clause 1, Article 1 of the Law on Organization of Local Government 2025 stipulates: Administrative units of the Socialist Republic of Vietnam include:
a) Central provinces and cities (hereinafter referred to as provincial level);
b) Districts, towns, cities under provinces, cities under centrally run cities (hereinafter referred to as district level);
c) Commune, ward, town (hereinafter referred to as commune level);
d) Special administrative - economic unit established by the National Assembly.
Clause 4, Article 11 of Decree 33/2023/NDCP stipulates the duties of commune-level financial and accounting civil servants as follows:
a) Advise and assist the commune -level People's Committees to organize the performance of tasks and powers of the commune -level People's Committees in the field of finance and budget in the locality in accordance with the law;
b) Advising and assisting the People's Committees at the commune level in developing budget revenue and expenditure estimates at the social level to submit to the People's Councils at the commune level for approval; organizing the implementation of budget revenue and expenditure estimates and measures to exploit revenue sources in the area;
c) Organize the implementation of financial and budgetary activities according to the instructions of the superior financial agency; settle the commune-level budget and conduct financial and budgetary reports according to the provisions of law;
d) Assist the People's Committees at the commune level in managing capital sources for basic construction investment projects and public assets at the commune level; inspect and settle construction investment projects under the management authority of the People's Committees at the commune level;
d) Advising and assisting the chairman of the People's Committee at the commune level in resolving the regime and policies for commune-level cadres, civil servants and part-time workers;
e) Perform other tasks assigned by the Chairman of the People's Committee at the commune level and relevant legal provisions.
Thus, the duties of ward financial and accounting civil servants include the above-mentioned tasks.
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