Ms. Ngo Thuy Hang's unit is a non-business unit of type 2 (self-financed recurrent expenditure). According to Article 35 of Decree 60/2021/ND-CP of the Government: "Based on the financial autonomy plan proposed by public administrative units (excluding the autonomy plan of public administrative units at Point a, Clause 2 of this Article), superior management agencies consider and verify the estimates of recurrent revenues and expenditures in the first year of the stabilization period and determine recurrent expenditures from the state budget, revenues; state budget funding to order the provision of public non-business services (in case at the time of appraisal of the financial autonomy plan, the order funding for the unit can be determined); plan to classify subordinate units according to the degree of financial autonomy, summarize the classification plan and estimate revenue and expenditure of public non-business units, send a document to the finance authority at the same level (Ministry of Finance and local financial agencies as decentralized) to consider and give opinions.

However, according to Clause 2, Article 12 of Circular 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance: "Public non-business units shall make estimates as prescribed in Clause 1 of this Article, send them to superior management agencies for consideration, appraisal and synthesis, and send them to finance agencies of the same level and relevant agencies in accordance with regulations of law on state budget".

Ms. Hang asked, from the 2nd year onward of the 5-year stable period, does your unit have to submit the estimate to the competent authority for approval or does the unit approve the estimate itself?

In this regard, the Ministry of Finance responded as follows:

Estimation of public non-business units is specified in Article 12 of Circular 56/2022/TT-BTC dated September 16, 2022 of the Ministry of Finance guiding a number of contents on the financial autonomy mechanism of the Ministry of Finance; handling assets and finance upon reorganization or dissolution of public non-business units, specifically: 

"1. Annually, at the time of formulation of state budget estimates, public non-business units estimate budget revenues and expenditures and provide service activities within the scope and tasks assigned in accordance with the law on state budget and Article 32 of Decree No. 60/2021/ND-CP"

"2. The public non-business unit shall make an estimate as prescribed in Clause 1 of this Article, send it to the superior management agency for consideration, appraisal and synthesis, and send it to the finance authority of the same level and the relevant agency in accordance with the law on state budget"

Pursuant to the above provisions, the estimation of public non-business units must be made annually and sent to superior management agencies for consideration and appraisal, summarize and send to the finance agency of the same level and relevant agencies in accordance with the law on state budget. Therefore, it is recommended that the unit comply with current regulations.