Circular No. 01/2000/TT-BTP guiding the management of the Judicial Sector Budget for the year 2000

CIRCULAR

Guidelines for Managing the Judicial Sector Budget in 2000

______________

Based on Decision No. 240/1999/QĐ-TTg dated December 29, 1999 of the Prime Minister regarding the allocation of budget targets and estimates for the State Budget in 2000.

Based on Decision No. 90/1999/QĐ-BTC dated December 29, 1999 of the Ministry of Finance regarding the allocation of revenue and expenditure budgets for the State Budget in 2000 to the Ministry of Justice.

Based on Circular No. 06/2000/TT-BTC dated January 18, 2000 of the Ministry of Finance guiding the implementation of certain points and measures for managing the State Budget estimate in 2000.

The Minister of Justice has allocated the regular expenditure budget for 2000 to subordinate units (Decision No. 99/2000/QĐ-BTP dated January 24, 2000).

To enable units to be proactive in using the allocated funds, the Ministry guides certain points on policy and measures for managing the Judicial Sector Budget in 2000 as follows:

I. ALLOCATION OF THE BUDGET IN 2000:

1. Regular expenditure allocation standards:

a) Implementing an economy policy in budget spending, in 2000, the Ministry will allocate regular expenditure funds for local People's Courts and civil enforcement agencies according to different expenditure standards from 1999 (Annex attached).

b) The regular expenditure budget for 2000 allocated to units is calculated based on the planned staffing levels assigned. This is the maximum allocation when units have sufficient staff as approved at the beginning of the year. These funds are allocated quarterly based on actual staffing levels, including salaries, allowances, and contributions; excluding 2% for trade union fees, which the Ministry of Finance has directly transferred to the Vietnam General Confederation of Labor (Joint Circular No. 76/1999/TTLT/TC-TLĐ dated June 16, 1999 of the Ministry of Finance and the Vietnam General Confederation of Labor).

c) Allocation of budget limits in 2000:

According to Circular No. 06/2000/TT-BTC dated January 18, 2000 of the Ministry of Finance (Section 1.5 Point 1 Part III), the allocation of funds is carried out according to the approved budget and the State Budget classification.

When announcing the budget limit, the Ministry provides detailed information on the following items: salary (Item 100), allowance (Item 102), scholarships for students (Item 103), bonuses (Item 104), contributions (Item 106), office supplies (Item 110), conferences (Item 112), regular maintenance of fixed assets serving professional work and maintenance of infrastructure facilities (Item 117), major repairs of fixed assets serving professional work and infrastructure facilities (Item 118), professional operation costs (Item 119), purchase of fixed assets for professional work (Item 145).

Other items (Item 101, Item 109, Item 113, Item 114, and Item 144, etc.) are announced collectively under Item 134. When withdrawing funds, units can withdraw from Item 134 to cover other items and record and settle accounts according to the actual items spent.

2. Expenditure items within other expenditure standards include: allowances for court sessions, court session subsidies, enforcement execution expenses; money for purchasing forms, books, newspapers, magazines; money for preliminary and final summary meetings, specialized meetings, travel expenses for training and refresher courses, annual leave travel expenses according to regulations; car insurance (only civil liability insurance), regular maintenance of fixed assets... Units must proactively arrange and balance these annual budget expenditures, ensuring compliance with financial regulations.

3. In addition to the regular expenditure budget allocated according to the above standard, in 2000, units will also be provided with funds for: uniforms according to regulations, major repairs and purchases of fixed assets (specific notifications will be made for each unit to make purchases), important cases and units with a sudden increase in cases to be adjudicated.

Units requiring major repairs of fixed assets must prepare a budget proposal for approval by the Ministry and allocate funds. Only after receiving additional funding notifications can units proceed with implementation. Procedures for preparing projects for repairs, renovations, expansions, and upgrades with values of 20 million dong or more are applied according to Circular No. 135/1999/TT-BTC dated November 19, 1999 of the Ministry of Finance.

In 2000, the Ministry will allocate a portion of the budget to prioritize addressing flood damage, purchasing and repairing facilities for courts and enforcement agencies in central provinces affected by recent typhoons, rewarding outstanding units in the sector, and providing severance pay.

4. Quarterly regular expenditure allocations and payments are implemented according to the State Budget classification items. If there is a need to adjust the detailed budget (adjustments between expenditure items), units must report to the Ministry for adjustment before November 15 each year (as stipulated in Point 8, Part IV, Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance).

5. During the process of managing the budget, units using funds must prepare quarterly expenditure budgets (divided by month), submit quarterly settlement reports in accordance with the provisions of the Law Amending and Supplementing Certain Provisions of the State Budget Law. For units without submitting quarterly settlement reports, the Ministry will suspend the allocation of the next quarter's funds (excluding salary-related payments) until such units provide the required reports.

6. Regarding the payment of tuition fees for judges and enforcement officers studying part-time law degrees, this shall be implemented as per Point 5, Section 1 of Circular No. 06/1999/TT-BTP dated January 30, 1999 of the Minister of Justice.

7. For construction investment expenditures, management and allocation of capital shall be carried out strictly in accordance with Decree No. 52/1999/NĐ-CP dated July 8, 1999 of the Government.

II. SOME MEASURES TO STRENGTHEN BUDGET MANAGEMENT:

1. Units using the budget must strictly implement the financial transparency policy as stipulated in Decision No. 225/1998/QĐ-TTg dated November 20, 1998 of the Prime Minister and Circular No. 83/1999/TT-BTC dated July 1, 1999 of the Ministry of Finance guiding the implementation of financial transparency regulations for budgetary units.

Unit heads are responsible for informing their staff about the budget allocated by the Ministry for the year and the quarterly expenditure standards approved by the Ministry so that staff can monitor the unit's spending.

2. Regarding cost savings, units must strictly implement the Ordinance on Thrift and Prevention of Waste, using funds from the State budget economically and effectively. The use of motor vehicles must comply with the provisions set out in Decision No. 122/1999/QĐ-TTg dated May 10, 1999 of the Prime Minister regarding standards and quotas for the use of motor vehicles in state administrative agencies and state-owned enterprises, and Decision No. 208/1999/QĐ-TTG dated October 26, 1999 of the Prime Minister amending and supplementing Decision No. 122/1999/QĐ-TTg dated May 10, 1999. Organizing conferences must thoroughly implement Directive No. 32/1999/CT-TTg dated October 29, 1999 of the Prime Minister on improving content, methods, enhancing efficiency, and thoroughly practicing thrift in organizing meetings and conferences.

Expenditure on travel expenses and conference costs must comply with the expenditure regulations stipulated in Circular No. 02/1999/TT-BTP dated January 11, 1999 and Circular No. 03/1999/TT-BTP dated January 11, 1999 of the Ministry of Justice.

3. Expenditure on hospitality must be extremely thrifty and arranged within the annual approved budget. Units are not allowed to use alcohol, beer, or cigarettes for hospitality (excerpted from Article 13 of Decree No. 38/1998/NĐ-CP dated June 9, 1998 of the Government detailing the implementation of the Ordinance on Thrift and Prevention of Waste).

Strictly manage the assets of the agency. Units must establish asset management regulations for existing assets according to Decree No. 14/1998/NĐ-CP dated March 6, 1998 of the Government on State Asset Management. It is prohibited to use agency assets such as cars, motorcycles, telephones, etc., for personal purposes.

5. Rectify financial and accounting work, emphasize financial discipline.

Budgetary units in the sector must strictly implement Decree No. 49/1999/NĐ-CP dated July 8, 1999 of the Government on Administrative Sanctions for Violations in Accounting. Unit heads must be responsible to the Minister for their unit's financial situation. All expenditures must have valid vouchers and be approved by the head before they can be settled by the accountant. Strictly prohibit expenditures without vouchers or false vouchers, unauthorized expenditures, and expenditures not in accordance with regulations.

Accountants must maintain ledgers for temporary receipts and advances. Temporary advances must be settled completely without leaving outstanding debts. At the end of the fiscal year, if the person receiving the advance does not have sufficient vouchers to settle the advance, they must return the amount of the advance that has not been fully settled.

All expenditures must be implemented according to the approved budget. Cases where localities provide funding support for trial proceedings or enforcement actions must be clearly recorded in accounting books.

6. Strengthen financial inspection and auditing activities within the sector and by the Department of Justice at the provincial level. The Ministry requires unit heads to cooperate with trade unions, labor inspectors, and oversight bodies to monitor the financial activities of their units to detect and prevent negative phenomena that may occur.

The above are some key measures to manage the budget expenditure plan for 2000. During the implementation process, if there are any difficulties, units should report them to the Ministry (Planning and Finance Department) for consideration and resolution.

This Circular takes effect from the date of signature, requiring unit heads to inform all staff members of its contents and implement it accordingly./.

ANNEX

STANDARDS FOR ISSUANCE OF EXPENSES ON GOODS, SERVICES AND OTHER EXPENSES IN 2000

(Attached to Circular No. 01/2000/TT-BTP dated January 31, 2000)

The issuance standard for the Provincial People's Court and the Provincial Enforcement Office in 2000 is the same as in 1999.

Method to determine the above expenditure level for a single budgetary unit

* Annual budget expenditure = Monthly issuance standard x Planned establishment x 12 months

* Quarterly expenditure level = Monthly issuance standardIn which: Capital mobilization balance includes deposits from residents and economic organizations (excluding deposits and loans from Credit Organizations operating within the country), issuance of promissory notes, bonds, deposit certificates, and other negotiable instruments.Number of personnel presentIn which: Capital mobilization balance includes deposits from residents and economic organizations (excluding deposits and loans from Credit Organizations operating within the country), issuance of promissory notes, bonds, deposit certificates, and other negotiable instruments.3 months.

* The above expenditure standard is allocated to Item 110, Item 112, Item 117, Item 119, Item 134, and Item 145 of the State Budget Classification./.