Circular No. 04/2025/TT-BTC guides the preparation of budgets, management, use, and settlement of funds for implementing grassroots democracy to support the activities of People's Internal Control Committees at communes, wards, towns, state agencies, and public service units.

CIRCULAR
Guidelines for preparing budgets, managing, using, and settling accounts for funds related to implementing grassroots democracy to support operational funding for People's Inspection Committees at communes, wards, towns, state agencies, and public service units.

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Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Implementing Democracy at the Grassroots Level dated November 10, 2022;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 59/2023/NĐ-CP dated August 14, 2023 of the Government detailing certain provisions of the Law on Implementing Grassroots Democracy;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the preparation of budgets, management, use, and settlement of accounts for funds related to implementing grassroots democracy to support operational funding for People's Inspection Committees at communes, wards, towns, state agencies, and public service units.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides the preparation of budgets, management, use, and settlement of accounts for funds related to implementing grassroots democracy to support operational funding for People's Inspection Committees at communes, wards, towns (hereinafter referred to as commune-level People's Inspection Committees), state agencies, and public service units.

Article 2. This Circular applies to state agencies, public service units; commune-level People's Inspection Committees, state agencies, and public service units; and relevant organizations and individuals.

Article 3. This Circular does not regulate the provision of operational funding for Community Investment Supervision Boards implemented according to the Law on Public Investment and Decree No. 29/2021/NĐ-CP dated March 26, 2021 of the Government on procedures and processes for reviewing national key projects and supervising and evaluating investment.

Article 4. Sources of funds and levels of operational funding support

Clause 1. Operational funds for commune-level People's Inspection Committees shall be guaranteed by local budgets. Based on actual conditions in the locality and the ability to balance local budgets, Provincial People's Councils and Municipal People's Councils under the Central Government shall decide on the level of operational funding support for commune-level People's Inspection Committees, with a minimum of five million dong per committee per year, and allocate it to the commune budget.

Clause 2. Operational funding support for People's Inspection Committees in state agencies and public service units from the following sources:

Point a) Trade union funds as prescribed by law and regulations of the Vietnam General Confederation of Labor.

Point b) Self-managed funds as prescribed by the self-management and self-responsibility system regarding staffing and funding of state agencies.

Point c) Funds from financial resources allocated for self-management as prescribed by the financial self-management mechanism of public service units.

Point d) Other lawful sources of funds.

Article 5. Contents and expenditure levels

Contents and expenditure levels ensuring the operation of commune-level People's Inspection Committees, state agencies, and public service units include:

Clause 1. Expenditure for organizing meetings and conferences; travel expenses: Contents and expenditure levels shall be implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expense allowances and conference expenditure regulations.

Clause 2. Expenditure for purchasing office supplies, telephone charges, postal charges, and other expenses: In accordance with actual occurrences, based on actual invoices, within the operational budget allocated to People's Inspection Committees, and in compliance with current laws and regulations, ensuring economy and efficiency.

Article 4. Competent authority to decide

1. The funding for the activities of the People's Inspectorate Board at the commune level shall be sourced from the state budget according to the annual budget estimate and plan of the Commune-level Vietnam Fatherland Front Committee, guaranteed by the commune-level state budget.

2. The head of state administrative agencies and public service units shall consider and decide on the level of support for the activities of the People's Inspectorate Board within their own agencies and units, ensuring it is appropriate to the actual situation, financial capacity, and regulations stipulated in the financial rules and internal expenditure regulations of the agency or unit.

3. The Executive Committee of the Trade Union of state administrative agencies and public service units shall consider and decide on the level of support for the activities of the People's Inspectorate Board, ensuring it aligns with the financial capacity of the grassroots trade union of the agency or unit and the regulations stipulated in the financial rules of the grassroots trade union.

Article 5. Establishment, implementation, and settlement of activity funding for the People's Inspectorate Board

The establishment, implementation, allocation, payment, and settlement of funding for the activities of the People's Inspectorate Board at the commune level, state administrative agencies, and public service units shall be carried out in accordance with current regulations on commune-level budget management, other financial activities at the commune level, and laws on the state budget, accounting, and grassroots democracy implementation.

Article 6. Implementation Provisions

1. This Circular takes effect from March 11, 2025.

2. Abolish Circular No. 63/2017/TT-BTC dated June 19, 2017, issued by the Ministry of Finance, concerning the preparation of budget estimates, management, utilization, and settlement of funding for the activities of the People's Inspectorate Board.

3. During the process of implementation, if there are difficulties or obstacles, please report to the Ministry of Finance for study, amendment, and supplementation to ensure appropriateness.