Circular No. 01/2004/TT-BTC guiding the allocation, use, and settlement of election expenses for representatives of People's Councils at all levels for the 2004-2009 term.

This Circular guides the allocation, use, and settlement of election expenses for representatives of People's Councils at all levels for the 2004-2009 term, which are guaranteed by the State budget. The funds are allocated for various purposes such as materials, propaganda, conferences, and supervisory work. This Circular applies to the election of representatives of People's Councils at all levels for the 2004-2009 term and takes effect 15 days after publication in the Official Gazette.

Document No.01/2004/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byHuỳnh Thị Nhân — Thứ trưởng
Updated30/06/2026
SectorUnclassified
FieldBudget Management
Issued date07/01/2004
Effective date29/01/2004
Expiry date
StatusIn effect
✦ Smart summary

This Circular guides the allocation, use, and settlement of election expenses for representatives of People's Councils at all levels for the 2004-2009 term, which are guaranteed by the State budget. The funds are allocated for various purposes such as materials, propaganda, conferences, and supervisory work. This Circular applies to the election of representatives of People's Councils at all levels for the 2004-2009 term and takes effect 15 days after publication in the Official Gazette.

Scope of application

Ministry of Finance, Ministry of Home Affairs, People's Committees of provinces/cities directly under the Central Government, State Treasury, agencies, organizations, and units using election expenses.

Key points

  • Election expenses are guaranteed by the State budget and managed strictly according to their purpose and current financial regulations (Article 1).
  • Funds are allocated for various purposes such as materials, propaganda, conferences, and supervisory work (Article 2).
  • The allocation of funds is organized by the Ministry of Finance in collaboration with the Ministry of Home Affairs to develop a distribution plan and notify each agency responsible for the election tasks (Article 3).
  • Settlement of election expenses must be completed within 45 days after the end of the election (Article 4).
  • In cases where funds are not fully utilized, central ministries and agencies are responsible for returning them to the state budget (Article 4).

🌐 Social impact of this document

  • Positive impact: Saving on state budget expenditures through the reuse of previous election equipment, ensuring effective funding for the election.
  • Negative impact: Time and workload burden on agencies and organizations in settling election expenses after the election.

❓ Frequently asked questions

Who guarantees the election expenses?

Election expenses for representatives of People's Councils at all levels for the 2004-2009 term are guaranteed by the State budget (Article 1).

What contents are covered by the election expenses?

Funds are allocated for various purposes such as materials, propaganda, conferences, and supervisory work (Article 2).

How long does it take to settle election expenses after the election?

Within 45 days after the end of the election (Article 4).

In cases where funds are not fully utilized, what should central ministries and agencies do?

Central ministries and agencies are responsible for returning unused funds to the state budget (Article 4).

How does the State Treasury control the expenditure of election funds?

The State Treasury controls the expenditure from the election fund in accordance with the provisions of the State Budget Law and its implementing regulations (Article 3).

Full text

CIRCULAR

Guidelines for the allocation, use, and settlement of election expenses for representatives of People's Councils at all levels for the 2004-2009 term

representatives of the People's Councils at all levels for the 2004-2009 term

 

Pursuant to the Law on Elections of People's Councils adopted by the National Assembly at its fourth session of the eleventh term 26/11/2003;

Pursuant to Directive No. 02/2004/CT-TTg dated January 2, 2004 of the Government Chairman on directing the organization and implementation of the election of representatives of People's Councils at all levels for the 2004-2009 term;

After reaching consensus with the Ministry of Home Affairs, the Ministry of Finance hereby issues guidelines for the allocation, use, and settlement of election expenses for the election of representatives of People's Councils at all levels for the 2004-2009 term as follows:

 

I. GENERAL PROVISIONS

1. The election expenses for representatives of People's Councils at all levels for the 2004-2009 term shall be guaranteed by the central budget.

2. Election expenses for representatives of People's Councils at all levels must be strictly managed, expended according to their intended purposes, in accordance with regulations, efficiently, and by utilizing available means from previous elections to save costs for the state budget. After the election concludes, the means used for the election must be carefully managed and preserved for future elections.

3. Upon completion of the election, the election teams, election boards, election councils, and organizations and units using election funds shall be responsible for settling the amount of funds used in accordance with current financial regulations and the provisions of this circular.

II. SPECIFIC PROVISIONS

1. Election expenses for representatives of People's Councils at all levels for the 2004-2009 term may be used for the following purposes: The People's Councils at all levels for the 2004-2009 term shall use funds for the following purposes:

1.1. Expenses for election materials and publications:

Expenses for printing voter cards, ballots, polling place rules, writing voter cards, voter lists, insignia for election team staff, election minutes; various forms, biographies, candidate lists, self-nominated candidates, successful candidates, and other documents serving the election process.

Expenses for drafting and printing materials to serve and guide the election process.

Expenses for materials serving the election such as the Law on Organization of People's Councils, the Law on Elections of People's Councils, guiding documents implementing the Law, and other publications serving the election.

1.2. Expenses for election publicity, guidance, and administrative costs for the election process:

Expenses for election publicity, guidance, and mobilization;

Expenses for office supplies and administrative costs during the election period;

Communication expenses serving the election;

Expenses for renting meeting halls and polling places;

Expenses for decorating loudspeakers and security at election teams;

Expenses for supplementary ballot boxes and seals of the election organization;

Expenses for compensating those directly serving during the election period;

Other direct expenses serving the election process.

1.3. Conference expenses:

Expenses for negotiation meetings, meetings with voters, and election mobilization.

Training conferences, deployment conferences, summary conferences, and commendation ceremonies.

1.4. Expenses for election direction, inspection, and supervision:

Fuel and vehicle rental expenses, travel expenses;

Ballot counting and transportation expenses;

Other expenses related to election direction, inspection, and supervision.

Within the scope of election expenses allocated by authorized agencies and the actual situation of each electoral unit, the units and organizations assigned to use the funds shall arrange expenditures according to the above contents appropriately and ensure compliance with current financial expenditure standards.

2. Allocation and execution of election expenses:

Based on the total expenditure approved for the election of representatives of People's Councils at all levels for the 2004-2009 term, the Ministry of Finance, in collaboration with the Ministry of Home Affairs, will develop a plan to allocate election expenses to ministries, central agencies, and provinces and centrally-administered cities for submission to the Prime Minister for decision. Based on the Prime Minister's decision, the Ministry of Finance will notify the additional budget for 2004 to each ministry, central agency, and province and centrally-administered city to carry out the task of electing representatives of People's Councils at all levels for the 2004-2009 term.

Based on the notification from the Ministry of Finance regarding the additional budget for 2004 to implement the election task, ministries and central agencies shall withdraw funds directly from the State Treasury where transactions are conducted.

Based on the notification from the Ministry of Finance regarding the additional budget for 2004 to implement the election task, taking into account the specific characteristics of the locality and the instructions on organizing the implementation of the election task from the competent authority, the People's Committee of provinces and centrally-administered cities shall decide on the allocation of local election expenses. The Ministry of Finance will provide targeted supplements to provinces and centrally-administered cities.

Provincial Departments of Finance have the responsibility to submit to the People's Committee of the province or centrally-administered city for specific decisions on the implementation method of local election expenses. The execution of local election expenses by agencies and units shall comply with the provisions of the State Budget Law and guiding documents implementing the Law.

The State Treasury shall control expenditures from the election expense fund in accordance with the provisions of the State Budget Law, guiding documents implementing the Law, and the expenditure items specified in this Circular.

3. Settlement of Funds:

For localities: Upon completion of the election, agencies, organizations, and units directly using election expenses in the locality shall immediately settle the election expenses with the finance agency in accordance with the time limit set by the People's Committee of the province or centrally-administered city. In cases where the election team or election board has completed its mission but the settlement of election expenses has not been completed, the Chairman of the Election Council or the head of the election board shall delegate responsibility and authorize a member representing the People's Committee to be responsible for settling the election expenses with the finance agency. For election teams, the team leader shall continue to be responsible for settlement.

No later than 45 days after the conclusion of the election, the People's Committee  of provinces and centrally-administered cities shall be responsible for reporting to the Ministry of Home Affairs and the Ministry of Finance on the use of election expenses along with the report on the implementation of the election task; at year-end, it shall be included in the local budget settlement (with detailed explanations and justifications for each expenditure item).

For central ministries and agencies: Not later than 45 days after the conclusion of the election, central ministries and agencies shall be responsible for reporting to the Ministry of Interior and the Ministry of Finance on the situation regarding the use of funds for the election along with the report on the implementation of the election tasks; at year-end, they shall consolidate this into the final settlement of the state budget of the respective ministry or central agency.

In cases where the election funds are not fully utilized, the central ministries and agencies allocated such funds shall be responsible for returning the excess funds to the state budget.

III. IMPLEMENTATION

This Circular takes effect 15 days from the date of publication in the Official Gazette and applies to the election of People's Council representatives at all levels for the 2004-2009 term.

During the implementation process, if there are difficulties or obstacles, central ministries and agencies and localities are requested to reflect these issues to the Ministry of Finance for timely resolution.

The original file of this document is being updated. Please read the full text and check back later.

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01/2004/TT-BTC
Circular No. 01/2004/TT-BTC guiding the allocation, use, and settlement of election expenses for representatives of People's Councils at all levels for the 2004-2009 term.
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