Voters in Tay Ninh province reflected that the Commune-level Public Service Service Supply Center is a new public service unit.
Currently, many localities are still confused in the implementation process. In particular, the determination and accounting of type codes and items to implement the payment of salaries and operating expenses of units.
From this reality, voters proposed that the Ministry of Finance have guidance for localities to have a basis for unified implementation.
Answering voters' petitions, the Ministry of Finance said that the Commune-level Public Service Service Center is a public non-business unit providing basic, essential, multi-sectoral, and multi-field public services under the commune-level People's Committee.
The Center is established according to the provisions of Article 5 of Decree No. 283/2025/ND-CP dated October 31, 2025 of the Government amending and supplementing a number of articles of Decree No. 120/2020/ND-CP on the establishment, reorganization, and dissolution of public non-business units.
According to the Ministry of Finance, depending on the actual conditions of each locality such as plains, mountainous areas or urban areas with different public service characteristics, the commune-level People's Committee will consider and decide on the functions, tasks and types of public services performed by the center.
Regarding budget accounting, the Ministry of Finance said that Circular No. 130/2025/TT-BTC dated December 24, 2025 stipulating the State Budget Index System has stipulated the types and items corresponding to each field of public service activities.
Specifically, Type 070 applies to the field of education, training and vocational training; Type 130 applies to health, population and family; Type 160 applies to culture and information; Type 190 applies to radio, television, and news agencies; Type 220 applies to physical education and sports; Type 250 applies to environmental protection; and Type 280 applies to economic activities.
On that basis, for funding sources provided by the state budget, the preparation of estimates, allocation, assignment of estimates and budget expenditures of the Commune-level Public Service Service Center are classified according to types and items of the State Budget List.
According to the guidance of the Ministry of Finance, based on the specific tasks assigned by the commune-level People's Committee such as agricultural extension, veterinary medicine, plant protection; culture, sports..., the locality shall classify the state budget funds according to the corresponding types of the State Budget List.
Specifically for salary payment expenses and operation of the apparatus, the Ministry of Finance guides the implementation of classification by type, item of the State Budget List corresponding to the main function or function accounting for the largest proportion of the Commune-level Public Service Service Supply Center when established.
