VI Instructions for arrangement of commune-level accounting when implementing 2-level local government according to Official Dispatch 2638 in Ho Chi Minh City? Let’s find out more with Pham Consult!
Instructions for arrangement of commune-level accounting when implementing 2-level local government according to Official Dispatch 2638 in Ho Chi Minh City?
In Section I of Official Dispatch 2638/STC-DP in 2025, the guidance on budgeting units and accounting work at communes and wards when implementing 2-level local government is as follows:
(1) For the Office of the Commune Party Committee
The Central Party Office has Official Dispatch 15779-CV/VPTW in 2025 providing guidance:
For the Party Committee at the level directly above the grassroots level in communes, wards and special zones
1.1. Provincial and municipal Party Committees shall lead and direct competent authorities in the locality to stipulate that the Party Committee Office of the commune, ward and special zone is a level I budgeting unit of the commune-level state budget to fully perform the functions and tasks according to Regulation No. 299-QD/TW; lead and direct the Party Committee of the commune, ward and special zone to decide on the number of cadres doing accounting work at the Party Committee Office according to the principles prescribed in Article 2, Regulation No. 299-QD/TW.
1.2. The Office of the Party Committee of the commune, ward, and special zone is responsible for ensuring funding, facilities, means, and organization to serve the activities of the Party Committee, the Standing Committee, the Standing Party Committee, and specialized agencies advising and assisting the Party Committee; making estimates, implementing, settling, managing, and using the State budget and other sources of funds in accordance with the Party’s regulations and the State’s laws.
Thus, the Office of the Party Committee of the commune is a level I budget unit of the commune-level budget, and the accountant at the Office of the Party Committee of the commune is appointed in accordance with relevant legal regulations.
In addition, regarding the arrangement of budgets for the Political Center of the commune, ward, and special zone, the Political Center of the commune, ward, and special zone is a budget unit directly under the Office of the Party Committee of the commune, ward, and special zone.
(2) For the Vietnam Fatherland Front Committee at the commune level
According to Regulation 301-QD/TW of 2025 of the Central Executive Committee, it is stipulated that:
“The Vietnam Fatherland Front Committee at the commune level is established by the Standing Committee of the Party Committee at the commune level with the function of advising and assisting the Committee, the Standing Committee of the Vietnam Fatherland Front at the commune level and socio-political organizations at the commune level in implementing the provisions of law, the Charter of the Vietnam Fatherland Front, the charters of socio-political organizations and relevant regulations of the Party and State (with its own seal and account)”.
Therefore, the Vietnam Fatherland Front Committee at the commune level is a level I budget estimate unit of the commune-level budget, the accountant at the Vietnam Fatherland Front Committee at the commune level is appointed according to relevant legal provisions.
(3) For the People’s Committees at the commune level
Based on Official Dispatch 9443/BTC-QLKT in 2025, Official Dispatch 9522/BTC-QLKT in 2025, Official Dispatch 9682/BTCKBNN in 2025, Official Dispatch 11113/BTC-NSNN in 2025 and Official Dispatch 11744/BTC-QLKT in 2025; Official dispatch 4444/BNV-CCVC in 2025, the Chairman of the People’s Committee at the commune level (new) based on the Project on arrangement and assignment of cadres and civil servants working at the commune level (new) approved by competent authorities, the current status of the staff doing accounting work, the actual situation in the locality to select the unit assigned by the People’s Committee of the commune to estimate the budget (level I estimate unit) at the Office of the People’s Council and People’s Committee or other specialized departments (Economic Department or Economic, Infrastructure and Urban Department, Culture – Society Department, Public Administration Service Center) as appropriate; At the same time, arrange accounting staff to ensure compliance with current legal regulations and guidance of the Ministry of Home Affairs in Official Dispatch 4444/BNV-CCVC in 2025.
(4) For commune-level public service units: As level I budget units of commune-level budgets, accountants at commune-level public service units are appointed in accordance with current legal regulations.
(5) Regarding opening an account at the State Treasury: Implement according to the provisions of Circular 18/2020/TT-BTC guiding the registration and use of accounts at the State Treasury; guidance in Official Dispatch 11357/BTC-KBNN in 2025 and Official Dispatch 11744/BTCQLKT in 2025.
Guidelines for arranging chief accountant/accounting manager according to Official Dispatch 11744/BTC-QLKT
According to Official Dispatch 11744/BTC-QLKT in 2025, from July 1, 2025, when implementing the 2-level local government model, many accounting units will be merged and consolidated; the People’s Committees of communes, wards, and special zones will operate according to the new organizational structure, functions, and tasks. The Ministry of Finance has issued guiding documents on finance, budget, accounting, and registration of accounts at the State Treasury. Following the guiding documents: Official Dispatch 9443/BTC-QLKT in 2025; Official Dispatch 9522/BTC-QLKT in 2025; Official Dispatch 11113/BTC-NSNN in 2025; Official Dispatch 11357/BTC-KBNN in 2025;…
Specifically, in Section 1 of Official Dispatch 11744/BTC-QLKT in 2025, the guidance on the arrangement of chief accountants/accounting managers after the 2025 merger is as follows:
– Accounting is a professional job, accountants are responsible for complying with the financial management regime, budget, spending norms of the state, inspecting, supervising, detecting and preventing violations of the law on finance and accounting. Accordingly, the organization of the accounting apparatus, the arrangement of accountants, the appointment of chief accountants and accounting managers of the accounting unit must ensure adequate capacity, qualifications and experience to properly implement the above requirements.
The accounting unit must organize the accounting apparatus and arrange accountants; State agencies, organizations, and public service units using the state budget organize accounting work according to budget estimate units. On July 21, 2025, the Ministry of Finance issued Official Dispatch 11113/BTC-NSNN in 2025 guiding a number of contents on finance – State budget applied at the commune level, which provided guidance on determining the budget estimate unit at the commune level. The head of the accounting unit is responsible for organizing the accounting apparatus, accountants, and appointing a chief accountant in accordance with regulations: In cases where an accounting unit has only one accountant or one part-time accountant, the chief accountant shall not be appointed but the sole accountant shall be appointed to be in charge of accounting. In cases where an accounting unit must appoint a chief accountant but cannot immediately appoint one, a person in charge of accounting shall be arranged; The maximum time for arranging an accountant is 12 months, after which the accounting unit must arrange a chief accountant in accordance with regulations.
– The construction of job positions; authority, procedures for appointing chief accountants and accountants of accounting units shall be implemented according to the guidance of the Ministry of Home Affairs in Official Dispatch 4444/BNV-CCVC in 2025 and current legal regulations.
Accounting principles
Article 6 of the 2015 Accounting Law stipulates the following accounting principles:
– The value of assets and liabilities is initially recorded at original cost. After initial recording, for certain types of assets or liabilities whose values fluctuate frequently according to market prices and whose values can be reliably re-determined, they shall be recorded at fair value at the end of the financial reporting period.
– The selected accounting regulations and methods must be applied consistently during the annual accounting period; In case of changes in the selected accounting regulations and methods, the accounting unit must explain in the financial statements. – The accounting unit must collect and reflect objectively, fully, truthfully and in the correct accounting period in which the economic and financial transactions arise.
– Financial statements must be prepared and submitted to competent authorities in a complete, accurate and timely manner. Information and figures in the financial statements of accounting units must be made public in accordance with the provisions of Articles 31 and 32 of the Accounting Law 2015.
– Accounting units must use methods of asset valuation and allocation of revenues and expenditures carefully, without distorting the results of economic and financial activities of the accounting unit.
– The preparation and presentation of financial statements must ensure that they reflect the true nature of the transaction rather than the form or name of the transaction.
– State agencies, organizations and public service units using the state budget, in addition to implementing the provisions of Clauses 1, 2, 3, 4, 5 and 6, Article 6 of the Accounting Law 2015, must also perform accounting according to the state budget index.
