On the Ministry of Finance Information Portal, a reader reflected that at the end of 2025, the Provincial People's Committee decided to add targets to the budgets of communes and wards from capital exceeding the provincial budget to invest in development. 30 billion VND was allocated to their communes.
This reader raises the question: "So, according to the provisions of the 2015 State Budget Law, does the commune-level People's Committee have to approve the Standing Committee of the Commune People's Council before holding a meeting of the Commune People's Council or decide on the allocation of capital allocated to agencies and units under the Commune People's Committee?
On the Information Portal, the Ministry of Finance answers this question as follows:
According to the 2015 State Budget Law (amended and supplemented in Law No. 56/2024/QH15 dated November 29, 2024 of the National Assembly) stipulates:
Based on the budget revenue and expenditure task assigned by superiors and the actual situation in the locality, it is decided:
Estimated state budget revenue in the area.
Estimated local budget revenue.
Estimated local budget expenditure.
Total loan amount of the local budget.
Deciding on the allocation of budget estimates at its level.
Total, including detailed allocated amounts and not yet detailed allocated amounts; development investment expenditures and regular expenditures by sector; supplementary expenditures of local financial reserve funds; budget reserves.
Estimated expenditures for development investment and regular expenditures of each agency and unit under their authority in each field.
The level of supplementation for the budget of each directly subordinate locality includes budget balance supplementation, and targeted supplementation.
Assign the People's Committee of the same level to allocate and assign the estimated expenditure for the unallocated items specified in point a, clause 2 of this Article to ensure timeliness, economy, efficiency, compliance with the provisions of law, periodically report to the standing committee of the People's Council and report to the People's Council of the same level at the most recent meeting.
Clause 1, Article 31 stipulates the tasks and powers of People's Committees at all levels as follows:
Establish a local budget estimate, a budget allocation plan for its level according to the contents specified in Clauses 1 and 2, Article 30 of this Law; estimate the adjustment of the local budget in case of necessity, submit it to the People's Council of the same level for decision and report to the state administrative agency, the directly superior financial agency.
Clause 2, Clause 4, Article 59 stipulates the handling of increases and decreases in revenue and expenditure compared to the estimate in the process of complying with the state budget, stipulating:
The People's Committee shall develop a plan to use the increased revenue and savings for budget expenditures at its level, report to the standing committee of the People's Council for decision and report to the People's Council at the nearest meeting.
For the increase in local budget revenue due to the emergence of new revenue sources during the budget stabilization period, it shall be implemented according to the provisions of point d, clause 7, Article 9 of this Law.
Bonuses exceeding the estimate of revenues distributed between budget levels.
Based on the bonus level decided by the National Assembly Standing Committee, the provincial-level People's Committee reports to the same-level People's Council to decide to use the excess bonuses enjoyed to invest in building infrastructure programs and projects, perform important tasks, and reward the lower-level budget.
The provincial-level People's Committee submits to the same-level People's Council regulations on bonuses exceeding revenue compared to the estimate from revenues distributed between budget levels in the locality.
Point b, Clause 1, Article 4 of Decree No. 149/2025/ND-CP dated June 12, 2025 of the Government detailing some amended contents of the State Budget Law in Article 4 of Law No. 56/2024/QH15 stipulates.
For sources of increased revenue and savings in state budget expenditures annually:
Local financial agencies summarize and allocate capital to implement programs, tasks, and projects in the plan to use the increased revenue and savings of local budget to submit to the People's Committee to report to the Standing Committee of the People's Council for decision and report to the People's Council of the same level at the nearest meeting.
Based on the decisions of the National Assembly Standing Committee and the Standing Committee of the People's Council on the plan to use revenue to increase revenue and save budget expenditure.
People's Committees (for local budgets) decide to allocate capital to agencies, units and lower-level localities according to the total level or details of each program, task, and project.
Therefore, based on the above regulations, the People's Committee is responsible for reporting to the Standing Committee of the People's Council for decision and reporting to the People's Council of the same level at the most recent meeting.
