Treasury School
17 | 21 | 42 | 50 | 40 | |
TT BD NV State Reserve | 953 | 1,320 | 1,568 | 1,238 | 870 |
Securities Research and Investment Center | 209 | 500 | 500 | | 977 |
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Current Status of Financial Management Mechanism of Financial Resources Mobilized Outside the State Budget for Public Universities -
Basic Contents of Construction Investment Capital Management from State Budget Sources at Provincial Level Localities -
State management of transport infrastructure construction from the State budget of Nghe An province - 13 -
State Budget Management in Ea Sup District, Dak Lak Province - 1 -
Perfecting the management of state budget expenditures in Thai Nguyen province - 16
Source: Department of Financial Planning, Ministry of Finance
The total state budget funding for the period 2015-2019 for the Ministry of Finance's Cadre Training Schools, the Taxation Vocational School and the Vietnam Customs School has tended to increase over the years, especially the Vietnam Customs School: In 2016, it increased by 3,869 million VND (up 16.08%) compared to 2015; in 2017, it increased by 23,712 million VND (up 84.89%) compared to 2016; in 2018, it increased by 2,746 million VND (up 5.32%) compared to 2017 (Table 2.4). Meanwhile, the State Reserve Vocational Training Center and the Securities Scientific Research and Training Center are relatively stable, with an insignificant increase.
The structure of regular and irregular funding sources of training facilities for Finance sector officials in the period 2015-2019 has certain changes.
In 2015, the proportion of regular funding sources was 67.92% and no
regularly 32.08% of the total state budget allocation; In 2016, the corresponding proportion
respectively 75.93% and 24.07%; In 2017, the rate
relative weight
corresponding to 56.49% and
43.51%; In 2018, this proportion was 49.97% and 50.03%. However, by 2019, the proportion
This weight is 54.78% and 45.22%.
Source: Department of Financial Planning, Ministry of Finance
Chart 2. Structure of state budget funding sources for cadre training facilities
Finance Industry 2015-2019
The regular funding source of training facilities for Finance sector officials has tended to decrease over the years since 2017, especially the Tax Vocational School, in 2017 it decreased by 21,600 million VND (down 39.19%) compared to 2016; in 2018 it decreased by 503 million VND (down 1.51%) compared to 2017; in 2019 it decreased by 2,341 million VND (down 7.09%). Vietnam Customs School in 2017 decreased by 3,861 million VND (down 23.81%) compared to 2016; in 2018 it decreased by 1,824 million VND (down 14.76%) compared to 2017; in 2019 it increased by 2,912 million VND (up 3.89%). The Reserve Training Centers and Securities Scientific Research and Training Centers have an increasing trend, but in 2018 they decreased compared to 2017.
Table 2.4: Rate of increase (decrease) in regular funding sources of training facilities for Finance sector officials in the period 2015-2019
Content
2016/2015 | 2017/2016 | 2018/2017 | 2019/2018 | |
School of Finance | +23.29% | 17.78% | | |
School of Taxation | +181.13% | 39.19% | 1.51% | 7.09% |
Vietnam Customs School | +5.66% | 18.26% | 20.51% | 34.50% |
Treasury School | +0.18% | +550.82 | +31.35% | 19.45% |
TT BD NV State Reserve | +5.78% | +20.31 | 6.04% | 11.28% |
Securities Research and Investment Center | +11.73% | +0.47% | 10.11% | 13.17% |
Source: Department of Financial Planning, Ministry of Finance
The irregular funding sources of training facilities for Finance sector officials tend to increase gradually over the years, especially the Finance Training School, in 2016 it increased by 499 million VND (up 3.21%) compared to 2015; in 2017 it increased by 5,523 million VND (up 34.39%) compared to 2016; in 2018 it increased by 1,000 million VND (up 1,000 million VND).
8,072 million VND (an increase of 37.41%) compared to 2017. This trend is due to the fact that the School performs training tasks according to the requirements and plans of the Ministry of Finance (state budget). The use of the basic funding source for training cadres has been allocated by the Ministry of Home Affairs to the Ministry of Finance (classified as non-autonomous funding), at the same time the School is allocated a part of the regular funding (autonomous) by the Ministry and uses revenues from unplanned service activities to cover the remaining regular expenses. The Reserve Training Center, in 2016, increased by 367 million VND (an increase of 38.51%) compared to 2015; but in 2018, it decreased by 330 million VND (a decrease of 21.05%) compared to 2017.
Table 2.5: Rate of increase (decrease) in irregular funding sources of training facilities for Finance sector officials in the period 2015-2019
Content
2016/2015 | 2017/2016 | 2018/2017 | 2019/2018 | |
School of Finance | +3.21% | +34.39% | +37.41% | 21.1% |
School of Taxation | | | | |
Vietnam Customs School | +34.42% | +227.66% | +14.24% | 45.6% |
Treasury School | +23.53% | +100.00% | +19.05% | 20% |
TT BD NV State Reserve | +38.51% | +18.79% | 21.05% | 29.7% |
Securities Research and Investment Center | +139.23% | 0% | | |
Source: Department of Financial Planning, Ministry of Finance
During the period 2015-2019, the regular funding source of training facilities for Finance sector officials tended to decrease and the irregular funding source tended to increase due to the following reasons: (i) due to the completion of the organizational structure of training facilities, which reduced the number of staff and departments; (ii) due to the training facilities gradually implementing the mechanism of autonomy and self-responsibility according to Decree 10 and Decree 16 of the Government; (iii) due to the increase in the training plan assigned by the Ministry of Finance due to the increased demand from units in the sector, which increased the irregular funding that the State budget allocated to training facilities to serve the work of training facilities for officials according to the plan.
Regarding non-state budget funding sources:
Total non-state budget revenue of training facilities for Finance sector officials in the period 2015-2019 tends to increase rapidly. In 2016, it increased by 3,943 million VND (up 5.16%%) compared to 2015; in 2017, it increased by 26,300 million VND.
VND (up 32.71%) compared to 2016; 2018 increased by VND 760 million (up 0.71%)
compared to 2017; in 2019 compared to 2018, it increased by 22,706 (an increase of 21.12%) (Table 2.2). The non-state budget funding sources of the training facilities for officials in the Finance sector only include: (i) revenue from training activities and (ii) other revenues. Revenue from training activities is concentrated at only 4 facilities, including: the Finance Training School; the Treasury Vocational School; the Vocational Training Center
State Reserve; Center for Scientific Research and Securities Training.
Other sources of income are mainly from the Securities Research and Training Center. The School of Finance Training has insignificant other sources of income. Shown:
Table 2.6: Non-state budget funding sources of training facilities for Finance sector officials in the period 2015-2019
Unit: Million VND
Content
2015 | 2016 | 2017 | 2018 | 2019 | |
Revenue from mining activities create | 69,500 | 71,380 | 97,387 | 106,184 | 129,475 |
School of Finance | 16,831 | 23,439 | 51,156 | 64,479 | 68,735 |
Treasury School | 41,857 | 37,619 | 34,626 | 30,645 | 49,634 |
TT BD NV State Reserve | 476 | 367 | 730 | 822 | 870 |
Securities Research and Investment Center | 10,336 | 9,955 | 10,875 | 10,238 | 10,236 |
Other income | 6,967 | 9,030 | 9,323 | 1,286 | 701 |
School of Finance | 3 | 4 | 7 | 11 | 95 |
Securities Research and Investment Center | 6,964 | 9,026 | 9,316 | 1,275 | 606 |
Source: Department of Financial Planning, Ministry of Finance
The structure of revenue from career activities and other revenues of training establishments for officials in the Finance sector in the period 2015-2019 has certain changes. In 2016, the proportion of revenue from career training activities was 88.77% and other revenues was 11.23% of the total non-state budget funding. In 2018, the corresponding proportions were 98.8% and 1.2%. By 2019, the corresponding proportions were 99.46% and 0.54%.
Source: Department of Financial Planning, Ministry of Finance
Chart 2: Structure of non-state budget funding sources of training facilities for Finance sector officials in the period 2015-2019
Revenue from career activities in the period 2015-2019 of training facilities for officials in the Finance sector tended to increase: in 2016, it increased by 1,880 million VND (up 2.71%) compared to 2015; in 2017, it increased by 26,007 million VND (up 36.43%) compared to 2016; in 2018, it increased by 8,797 million VND (up 9.03%) compared to 2017; in 2019, it decreased by 48,124 million VND (down 45.32%). In which, mainly
the rise of the Cadre Training School
Ministry of Finance: 2016 increase
6.608
million VND (up 39.26%) compared to 2015; in 2017, it increased by 27,717 million VND (up 118.25%) compared to 2016; in 2018, it increased by 13,323 million VND (up 26.04%) compared to
2017; 2019 revenue from
Training increased by 23,291 billion
copper (up 21.93%).
This revenue has increased because the School has put the Central Financial Staff Training Center into operation as well as completed the organizational structure of the Northern and Southern Centers, creating favorable conditions for effective exploitation and opening of classes. At the same time, the School has closely followed the market and grasped the needs.
training from units inside and outside the industry... From there, organize training courses
training according to the needs of the units, especially long-term training courses that generate large revenues. This source of revenue has changed the structure in the direction of the proportion of revenue from the State budget gradually decreasing and the proportion of revenue from non-State budget increasing in the annual revenue structure. The State Reserve Training Center and the Securities Scientific Research and Training Center have different growth (decrease) rates each year. Specifically:
Table 2.7: Growth (decrease) rate of revenue from training careers of training institutions in the Finance sector in the period 2015-2019
Content
2016/2015 | 2017/2016 | 2018/2017 | 2019/2018 | |
School of Finance | +39.26% | +118.25% | +26.04% | +6.6% |
Treasury School | 10.13% | 7.76% | 11.5% | +61.96% |
TT BD NV State Reserve | 22.89% | +98.91% | +12.60% | +5.84% |
Securities Research and Investment Center | 3.68% | +9.24% | 5.86% | 0.02% |
Source: Department of Financial Planning, Ministry of Finance
Other revenues of training facilities for Finance sector officials are mainly concentrated in the Securities Research and Training Center, but the scale and growth rate in the period 2015-2017 increased: in 2016, it increased by 2,026 million VND (up 29.61%) compared to 2015; in 2017, it increased by 290 million VND (up 3.21%) compared to 2016.
2016. By 2018, it decreased by 8,041 million VND (down 86.31%) compared to 2017. By 2019, it decreased by 669 million VND (down 52.47%). The Ministry of Finance's Training School has a small and insignificant source of other revenue compared to the total source of other revenue.
Table 2.8: Growth (decrease) rate of other revenue sources of training facilities for Finance sector officials in the period 2015-2019
Content
2016/2015 | 2017/2016 | 2018/2017 | 2019/2018 | |
School of Finance | +33.33% | +75.00% | +57.14% | + 763.64% |
Center for Scientific Research and Training contract | +29.61% | +3.21% | 86.31% | 52.47% |
Source: Department of Financial Planning, Ministry of Finance
2.3.2.2 Current status of expense management
During the period 2015-2019, training facilities for Finance sector officials have
Implement well the contents of the regulations in Decree 16/2015/NDCP dated
February 14, 2006 of the Government, as well as
implement the Circular well
Number: 139/2010/TT
BTC dated September 21, 2010 of the Minister of Finance, and at the same time coordinate with the Ministry's Department of Financial Planning to seriously implement the work of preparing, implementing budget estimates and finalizing the budget, as well as publicizing the annual budget estimates and finalizing the budget in accordance with the provisions of the State Budget Law, current guiding documents of the State and the Ministry of Finance.
The annual audit results of the State Audit at the training facilities for officials in the Finance sector show that these facilities have basically complied well with the financial management and secured assets strictly according to current regulations. In addition, the compliance with the regular and ad hoc annual reporting regime has also been fully implemented by the training facilities according to the regulations and requirements and directions of the Ministry of Finance's leaders.
Table 2.9: Summary of expenditures of training facilities for Finance sector officials in the period 2015-2019
Unit: Million VND
Content
2015 | 2016 | 2017 | 2018 | 2019 | |
State budget expenditure | 80,451 | 123,054 | 145,996 | 149,505 | 129,654 |
School of Finance | 21,710 | 23,642 | 30,514 | 29,653 | 30,269 |
School of Taxation | 20,098 | 55,107 | 34,027 | 33,004 | 33,563 |
Vietnam Customs School | 24,062 | 27,931 | 51,643 | 54,389 | 38,017 |
Treasury School | 2,278 | 2,286 | 14,783 | 19,412 | 15,636 |
TT BD NV State Reserve
3,978 | 4,520 | 5,418 | 4,856 | 4,080 | |
Securities Research and Investment Center | 8,325 | 9,568 | 9,611 | 8,191 | 8,089 |
Non-state budget expenditure | 75,434 | 78,075 | 99,533 | 101,944 | 105,886 |
School of Finance | 15,801 | 21,108 | 45,615 | 60,303 | 66,267 |
School of Taxation | | | | | |
Vietnam Customs School | | | | | |
Treasury School | 41,857 | 37,619 | 33,094 | 29,659 | 28,208 |
TT BD NV State Reserve | 476 | 367 | 633 | 469 | 570 |
Securities Research and Investment Center | 17,300 | 18,981 | 20,191 | 11,513 | 10,841 |
Total cost | 155,885 | 201,129 | 245,529 | 251,449 | 235,540 |
School of Finance | 37,511 | 44,750 | 76,129 | 89,956 | 96,536 |
School of Taxation | 20,098 | 55,107 | 34,027 | 33,004 | 33,563 |
Vietnam Customs School | 24,062 | 27,931 | 51,643 | 54,389 | 38,017 |
Treasury School | 44,135 | 39,905 | 47,877 | 49,071 | 43,844 |
TT BD NV State Reserve | 4.454 | 4,887 | 6.051 | 5.325 | 4,650 |
Securities Research and Investment Center | 25,625 | 28,549 | 29,802 | 19,704 | 18,930 |
Source: Department of Financial Planning, Ministry of Finance
In the period 2015-2019, the total expenditure of training facilities for Finance sector officials tended to increase over the years. Specifically: the total expenditure in 2016 increased compared to 2015 by 45,244 million VND (up 29.02%); the total expenditure in 2017 increased compared to 2016 by 44,400 million VND (up 22.07%); the total expenditure in 2018 increased compared to 2017 by 5,929 million VND (up 2.41%), contributing to increasing facilities and equipment for training; improve the quality of training, ensure to improve part of the income for cadres, civil servants, and public employees of the units... However, in 2019, the total expenditure decreased compared to 2018 by 15,909 million VND (down 6.33%), this decrease was mainly due to the impact of the Vietnam Customs School, when the state budget allocation decreased sharply. The scale of expenditure over the years of training facilities is different, the Finance Officer Training School and the Vietnam Customs School have the fastest growing scale; the State Reserve Training Center has a relatively stable scale. Shown: