What are the regulations for additional income at school?
Ms. Hong Thu works at a school, a unit whose operating costs are fully funded by the State (in An Giang), and requests that the authorities answer some questions related to the implementation of regulations on autonomy and handling of additional income expenditures at her unit.
According to Ms. Thu's reflection, previously the public service unit implemented according to Decree 43/2006/ND-CP and Circular 71/2006/TT-BTC. In 2015, Decree 16/2015/ND-CP took effect to replace Decree 43/2006/ND-CP, but to date there has been no guiding Circular.
If based on the effectiveness, it must be implemented according to Decree 16/2015/ND-CP. However, Clause 2, Article 24 of Decree 16/2015/ND-CP stipulates that while the Decree regulating the autonomy mechanism of public service units in each specific field as prescribed in Clause 1 of this Article has not been issued or amended, public service units in each field may continue to implement the autonomy mechanism as prescribed in Decree 43/2006/ND-CP; Decree 115/2005/ND-CP; Decree 96/2010/ND-CP; Decree 85/2012/ND-CP.
Ms. Thu asked, does her unit currently have to comply with Decree 16/2015/ND-CP or Decree 43/2006/ND-CP? If it complies with Decree 16/2015/ND-CP, can it refer to Circular 71/2006/TT-BTC?
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In addition, in previous years, her unit spent money on the wrong tasks in the revenue source, so the financial agency did not record the revenue and expenditure for the wrong tasks. Over many years, the wrongly spent money that has not been processed is still 'hanging' at the unit and recorded in the minutes as cash remaining at the agency.
Ms. Thu asked, can her unit spend the year-end income increase according to regulations if regular expenses can be saved? (Because the financial agency managing her unit does not allow spending the year-end income increase on the grounds that her unit spent the previous year's tasks on revenue sources and has not yet resolved the cash hanging in that fund).
On this issue, the Ministry of Finance has the following opinion:
In case a public service unit is implementing the autonomous regime according to the provisions of Decree 43/2006/ND-CP dated April 25, 2006 of the Government, it shall be implemented until the Government issues Decrees regulating the autonomous mechanism of public service units in each field and takes effect, then it shall be implemented according to the provisions of the new Decrees.
For public service units whose operating costs are fully covered by the State budget (implementing autonomy according to Decree 43/2006/ND-CP dated April 25, 2006 of the Government), the expenditure on additional income shall be implemented according to the provisions at Points 3.2, 3.3, Clause 3, Clauses 4, 5, 6, Section IX of Circular 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree 43/2006/ND-CP dated April 25, 2006 of the Government regulating the right to autonomy and self-responsibility for performing tasks, organizing apparatus, payroll and finance for public service units.