Guidance on Purchasing Computers and Printers for Hamlets: Which Standards Apply
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The Ministry of Finance provides guidance on the procurement of computers and printers for hamlets (thon/buon) to support administrative reform. The official response confirms that hamlets are not administrative units and do not fall under the equipment usage standards in Prime Minister Decision No. 15/2025/QD-TTg dated 14 June 2025. Regarding the state budget, State Budget Law No. 89/2025/QH15 provides that provincial People's Councils may determine the allocation of spending tasks between local budget levels, which may include supporting equipment procurement for hamlets if deemed appropriate. The Ministry recommends the inquirer consult the competent local authority for specific guidance.
Question
A part-time accountant at a commune-level Department of Culture and Social Affairs (Dak Lak province) asks about the procurement regulations for computers and printers to support administrative reform for 40 hamlets (thon/buon) in Krong Nang commune (budget: VND 15 million per hamlet), under non-autonomous administrative management expenditures. Specifically, which equipment usage standards apply and which budget source should be used?
Official guidance
1. Public asset management law
Under Article 1(1) of the Law on Local Government Organization No. 72/2025/QH25, Vietnam's administrative units are organized into two levels (provincial and commune). Under Article 2(3) of Circular No. 04/2012/TT-BNV dated 31 August 2012 of the Minister of Home Affairs, hamlets (thon/to dan pho) are not an administrative level but rather self-governing community organizations.
Article 2 of the Law on Management and Use of Public Assets 2017 defines the scope of entities subject to its requirements - state agencies, armed forces units, public service units, Party agencies, the Vietnam Fatherland Front, and related organizations. Hamlets do not fall within these categories.
Article 2 and Article 3(2) of Prime Minister Decision No. 15/2025/QD-TTg dated 14 June 2025 establish that equipment usage standards apply only to state agencies, Party agencies, the Fatherland Front, public service units, and state-funded project management boards.
Conclusion: hamlets (thon/buon) are NOT subject to the equipment usage standards under Decision No. 15/2025/QD-TTg.
2. State budget law
State Budget Law No. 89/2025/QH15, Article 8(7) provides that the state budget shall support funding for social organizations performing state-assigned tasks. Article 9(3) provides that provincial People's Councils shall decide the allocation of revenue sources and spending tasks between provincial and commune-level budgets.
Since hamlets are neither an administrative level nor a budget level (per Article 1(1) of Law No. 72/2025/QH25), the provincial People's Council may - based on local fiscal capacity and actual conditions - include hamlet equipment support within its spending task allocation between province and commune budgets.
Action points
- Confirm with the Dak Lak provincial or district finance authority whether the provincial People's Council has issued a spending-task allocation decision that covers equipment procurement support for hamlets.
- If such a decision exists, follow the applicable budget planning and procurement procedures.
- Consult the competent local authority for specific guidance on procurement procedures.