Joint Circular No. 01-TT-VKS-BTC on the management of funds for local People's Procuratorates

CIRCULAR
Regarding the management of financial resources for local People's Procuracy offices 

According to the Law on the Organization of the People's Procuracy, local People's Procuracy offices (districts, cities, provinces, counties) do not belong to the local administrative system but are under unified and direct leadership of the Supreme People's Procuracy. To ensure favorable conditions for the Procuracy sector to fulfill its tasks effectively, previously, the financial resources of local People's Procuracy offices were covered by the central budget and directly managed and allocated by the Supreme People's Procuracy according to Circular No. 42 dated December 19, 1960 issued by the Ministry of Finance and the Supreme People's Procuracy.

However, since 1963, due to the requirements of the situation at that time, the Supreme People's Procuracy and the Ministry of Finance agreed to transfer the financial resources of local People's Procuracy offices (districts, cities, provinces, counties) to be recorded in the local budget and entrusted the Financial Departments to assist the local Administrative Committees in managing those financial resources (Circular No. 758-TCHC-VX dated December 12, 1962 of the Ministry of Finance and Directive No. 3607-TV/VP dated December 15, 1962 of the Supreme People's Procuracy).

Although this entrustment has brought some definite advantages, ensuring the balance of administrative expenditure among sectors within a locality, it also has difficulties and obstacles in not guaranteeing the concentration, unity, independence, and mobility of the Procuracy sector. Especially, every time the Supreme People's Procuracy needs to adjust financial resources, mobilize cadres to concentrate forces to serve major, important, and urgent tasks of the sectors, it cannot be implemented.

To ensure unity, concentration, leadership, and comprehensive guidance of the Procuracy work according to the requirement of strengthening socialist rule of law as reflected in the spirit of Resolution No. 19 of the Party Central Committee, the Supreme People's Procuracy and the Ministry of Finance have decided that from now on, the financial resources of local People's Procuracy offices will be recorded in the budget of the Supreme People's Procuracy, covered by the central budget, and uniformly managed by the Supreme People's Procuracy vertically.

The following are specific provisions:

1. The financial resources of the Supreme People's Procuracy include the financial resources of units subordinate to the Supreme People's Procuracy and districts, cities, provinces (now covered by the central budget) are all directly managed by the Supreme People's Procuracy. The Supreme People's Procuracy is responsible for strictly implementing state financial policies, systems, and regulations and organizing good management of the state financial resources assigned to its sector.

2. Annually, The Supreme People's Procuracy prepares a budget for the entire Procuracy sector, ensuring the balance of expenditures with other sectors in the locality, and sends it to the Ministry of Finance. Upon receiving the budget, the Ministry of Finance will work with the Supreme People's Procuracy and simultaneously incorporate it into the general budget to submit to the Council of Ministers.

After the Government decides, the Ministry of Finance and the Supreme People's Procuracy will plan the allocation of financial resources quarterly for each locality, and the Supreme People's Procuracy will allocate to local People's Procuracy offices while notifying the Financial Departments. After spending, the Supreme People's Procuracy must report the quarterly and annual final accounts of the entire Procuracy sector to the Ministry of Finance. Final reports from local People's Procuracy offices need to be sent to the Financial Departments for study and comments from the Administrative Committees before being forwarded to the Supreme People's Procuracy and the Ministry of Finance.

3. The Ministry of Finance and Financial Departments are responsible for monitoring and supervising the implementation of the budget in the Procuracy sector to ensure uniformity and compliance with state policies and systems.

Financial Departments also have the responsibility to monitor and assist local People's Procuracy offices so that the expenditures of the Procuracy and other sectors in the same locality are balanced. If unreasonable indicators are discovered, they should directly discuss with the local People's Procuracy officials or report to the Administrative Committee, the Ministry of Finance, and the Supreme People's Procuracy to promptly correct them.

4. The People's Procuracy of districts, cities, and provinces is a budget unit of the Supreme People's Procuracy. Annually, based on the resolution of work of the sector and the tasks and policy orientation of the locality, the People's Procuracy of districts, cities, and provinces prepares a budget for the entire unit including the budget of the People's Procuracy of counties, towns, wards, and cities directly under the province, divided quarterly and submitted to the Supreme People's Procuracy for review. Before submitting to the Supreme People's Procuracy, it should be sent to the Financial Department for research and proposal of opinions to the Administrative Committee of the district, city, or province to ensure reasonable and balanced indicators between sectors in the locality. If there are differing opinions, both opinions should be reported to the Supreme People's Procuracy and the Ministry of Finance.

5. Local People's Procuracy offices are responsible for organizing management and properly implementing the allocated financial resources in accordance with the state's prescribed standards and quotas. In case of unexpected expenses, efforts should first be made to adjust within the allocated financial resources according to the principle. If adjustment is still insufficient, a supplementary budget should be prepared and reported to the Supreme People's Procuracy for additional allocation. The procedure for preparing a supplementary budget is the same as when preparing the annual budget mentioned above.

6. For revenue and expenditure items with professional nature, the People's Procuracy of districts, cities, and provinces need to handle them specifically as follows:

a) Temporary funds held in cases before completion of files must be related to banks to open current accounts, noting the amount in the bank, absolutely not to be used.

b) Funds confiscated in cases within the jurisdiction of the People's Procuracies to resolve must be processed to deposit into the central state budget and recorded in the General Ledger according to the established accounting system.

7. Regarding certain issues related to the amendment of the management regime for the People's Public Prosecution Service budget. The Ministry of Finance and the Supreme People's Public Prosecution Service provide guidance on handling as follows:

All types of assets belonging to the budget of the Supreme People's Public Prosecution Service or purchased by localities prior to this time, which are currently being used by local-level People's Public Prosecution Services, shall be transferred to the direct management of the Public Prosecution Service.

Inventory records and asset transfer documents must be submitted to the Supreme People's Public Prosecution Service, the Ministry of Finance, and fully provided to relevant agencies at the locality for storage and monitoring of management.

Local-level People's Public Prosecution Services also have the responsibility to settle all other expenses with the same-level financial authorities and related sectors if necessary. In cases where debts remain, they must report to the Administrative Committee to request funds to settle definitively within the year 1971.

The Public Prosecution Service has the responsibility to select and supplement accounting staff with strong professional expertise and good morals to ensure effective organization and management of allocated budgets, serving the work of the Public Prosecution Service efficiently.

This Circular takes effect from January 1, 1972. Any provisions in previous documents that conflict with this Circular are hereby abolished.

During implementation, if any difficulties arise, localities need to reflect them to the Ministry of Finance and the Supreme People's Public Prosecution Service for research and resolution.