Circular No. 05/TT-TCKT guides the use of camp fee in geological survey units under the Ministry of Industry. This fee is included in the project budget estimate and is spent at a rate of 2% of the value of the geological project budget estimate.
Scope of application
Geological survey units under the Ministry of Industry.
Key points
- are employees working in teams, squads, conducting surveys, exploration, mapping geology, geophysics, hydrology, marine geological investigation, topography, etc., who travel without stable accommodation → are entitled to benefits from the camp fee.
- The camp fee is temporarily applied at a rate of 2% of the value of the geological project budget estimate and is managed according to current financial regulations. If costs for camp fees are saved, they can be transferred to welfare funds or carried over to the next year for continued use.
- The camp fee is used for building temporary mobile housing, temporary housing at work sites, and paying rental costs or covering self-provided accommodation expenses when traveling far from the base.
- Accounting for camp fees is conducted according to current regulations, including recording revenue from completed geological steps, construction of mobile housing, transferring to fixed assets if criteria are met, and spending on self-provided accommodation by employees.
- Units must report quarterly and annually on the settlement of camp fee usage.
🌐 Social impact of this document
- Positive impact: Helps geological survey units have better facilities and working conditions, improving work efficiency.
- Negative impact: Increases additional costs for organizations, creating financial burdens.
❓ Frequently asked questions
What percentage is the camp fee calculated based on?
The camp fee is temporarily applied at a rate of 2% of the value of the geological project budget estimate.
Which employees are entitled to benefits from the camp fee?
Employees working in teams, squads, conducting surveys, exploration, mapping geology, geophysics, hydrology, marine geological investigation, topography, etc., who travel without stable accommodation.
What purposes does the camp fee serve?
The camp fee is used for building temporary mobile housing, temporary housing at work sites, and paying rental costs or covering self-provided accommodation expenses when traveling far from the base.
How must units report the settlement of camp fees?
Geological units are responsible for reporting quarterly and annually on the settlement of camp fee usage according to current regulations.
To whom does this circular apply?
This circular applies to geological survey units using capital under the Ministry of Industry.
Full text
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MINISTRY OF INDUSTRY Number: 05/1997/TT-TCKT |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, June 12, 1997 |
CIRCULAR
Guidelines for the use of field camp funds in geological survey unitsquality of the document simultaneously poor quality of the document
Pursuant to Circular No. 501/LB dated December 31, 1983 and No. 27/LB dated July 1, 1988 of the Ministry of Finance and the General Department of Geology;
After reaching consensus with the Ministry of Finance (as per the Ministry of Finance's Circular No. 1822/TC-TCDN dated June 3, 1997), the Ministry of Industry provides guidance on the use of field camp funds in geological survey units as follows:
I- GENERAL PRINCIPLES:
- Field camp funds are expenses to ensure accommodation and workspace for workers and staff engaged in geological surveys and exploration at remote sites far from their base or union, away from concentrated residential areas, to implement geological survey and exploration projects. These funds shall not be applied to projects carried out within cities, towns, townships, or concentrated residential areas.
- Field camp funds are included in the project budget for geological surveys and explorations according to Circular No. 27/LB dated July 1, 1988 of the Ministry of Finance and the General Department of Mines (formerly). The temporary application rate is based on the construction worker temporary housing cost ratio stipulated in Circular No. 04/TTLB dated September 10, 1996 of the Ministry of Construction, Planning and Investment, and the Ministry of Finance, which is 2% of the project budget value.
- The management of field camp fund expenditures shall be conducted in accordance with current financial regulations. If there is savings from temporary field camp costs, it may be allocated to the unit welfare fund or transferred to the next year for continued use.
II- CONTENTS OF FIELD CAMP FUND USE
Field camp funds are used for the following purposes:
- Constructing mobile houses or temporary residences at work sites for workers and staff involved in geological surveys and explorations.
- Paying rental fees or covering expenses for workers and staff who arrange their own accommodation and workspace during their mobile work periods when the unit cannot provide temporary field camps.
III- ELIGIBILITY AND EXPENSE LEVELS
- Workers and staff (including short-term contract laborers) working in teams, research survey groups, exploration teams, map-making, geophysical, hydrological, marine geological surveys, and topographic teams, who must travel and have no stable accommodation or workspace, are entitled to the benefits specified in Section II.
- In cases where, during mobile work at field sites, there are no conditions to establish field camps and they must arrange their own accommodation or rent housing, the head of the unit shall determine the specific temporary field camp expense level based on the annual field camp fund allocation and the actual number of people traveling, but this shall not exceed the current travel allowance regulations for lodging expenses.
IV- ACCOUNTING FOR FIELD CAMP FUNDS
- After the completion and acceptance of the geological phase, the unit shall allocate field camp funds as follows:
Debit Account 511.4: Revenue from completed geological phase value.
Credit Account 41: Field camp funds.
- When constructing mobile houses or temporary residences for geological team staff, record as follows:
Debit Account 241: Uncompleted basic construction.
Credit Accounts 111, 112
- Upon final settlement and transfer to fixed assets (if meeting the criteria for fixed assets):
Debit Account 211: Tangible fixed assets.
Credit Account 241: Uncompleted basic construction.
Simultaneously, transfer the source of field camp funds to the fixed capital account as follows:
Debit Account 416: Field camp funds.
Credit Account 411: Operating capital.
- When expenses are incurred for self-provided accommodation and workspace during mobile work, record as follows:
Debit Account 416: Field camp funds.
Credit Accounts: 111, 112, 152...
Each quarter and annually, geological units are responsible for reporting and settling the use of field camp funds according to current regulations.
V- IMPLEMENTATION:
This circular takes effect from January 1, 1997, replacing Circular No. 301/LB dated August 1, 1988 of the General Department of Mines, and applies to units using funds for geological surveys and explorations under the Ministry of Industry.
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Nguyen Minh Thong (Signed) |
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