Criteria for assessing the results of thrift practice and waste combat in recurrent expenditure

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Circular 129/2017/TT-BTC stipulating criteria for assessing the results of thrift practice and waste combat in recurrent expenditure Photo: T.L

Accordingly, the annual results assessment of thrift practice and waste combat in recurrent expenditure based on savings targets in the Government’s annual general program.

The savings amount shall be determined on the basis of comparing the actual expenditure with the estimate of recurrent expenditure which was approved in the financial year.

In which, the estimated data of recurrent expenditure is the estimate allocated to use in the year. The estimated data includes general estimated data and detailed estimated data for each assessment criteria.

Actual expenditure is the amount that units implementing procedures actually pay to the State Treasury, and the amount to complete the assigned tasks in the agencies’ fiscal year, including actual expenditure to the end of 31st December, plus estimated expenditures to be paid to the State Treasury during an adjustment for final settlement.

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If a competent agency does not assign a detailed estimate for each expenditure content for thrift practice and waste combat in recurrent expenditure, the units shall take responsibility to make a plan for each expenditure content under the criteria stipulated in the Circular from the beginning of the year to have a basis for assessment and calculation. The norms, standards and regimes in recurrent expenditure points shall be implemented in accordance with the provisions of law.

For units using the budget which are the State agencies, public non-business units, the assessment for results of thrift practice and waste combat in recurrent expenditure is based on 3 contents with the maximum level of 100 points.

The result of thrift practice for some specific targets in recurrent expenditure is to a maximum of 70 points. The result of thrift in recurrent expenditure is assigned to implement an autonomous mechanism for public non business units and results of thrift in expenditure for administrative management to implement for the State agency under the financial mechanism stipulated by the Government and the Prime Minister is maximum 30 points.

The point calculation of criteria is to assess the result of thrift practice and waste combat in recurrent expenditure to comply with provisions in Appendix 07 of this Circular.

The Circular takes effect on 1st February 2018.