Circular No. 06/2007/TT-BTC guiding the preparation of budget estimates, management, and use of funds to ensure inspection work for the implementation of policies, strategies, plans, and planning.

CIRCULAR

Guidelines for preparing budgets, managing, and using funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs

work on inspecting the implementation of policies, strategies, plans, and planning

Pursuant to Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 99/2006/NĐ-CP dated September 15, 2006 of the Government on inspection work related to the implementation of policies, strategies, plans, and programs.

The Ministry of Finance hereby guides the preparation of budgets, management, and use of funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

I. OBJECTS AND SCOPE OF APPLICATION:

a) The objects of this Circular are agencies and units assigned by competent authorities with the task of inspecting the implementation of policies, strategies, plans, and programs that have taken effect within their responsibility to organize implementation or decision-making authority of the Government, Prime Minister, Ministers, Heads of ministries equivalent to ministries, Heads of government agencies, People's Committees, and Chairpersons of People's Committees at provincial level (hereinafter referred to collectively as provincial level).

b) Policies, strategies, plans, and programs: are policies, strategies, plans, and programs embodied in legal normative documents of the National Assembly, Standing Committee of the National Assembly, President, Government, Prime Minister, Ministers, Heads of ministries equivalent to ministries, People's Councils, People's Committees at provincial level; in individual documents, directive documents of the Prime Minister, Ministers, Heads of government agencies, Chairpersons of People's Committees at provincial level.

c) Inspection authority over the implementation of policies, strategies, plans, and programs as stipulated in Article 5 of Decree No. 99/2006/NĐ-CP dated September 15, 2006 of the Government on inspection work related to the implementation of policies, strategies, plans, and programs.

2. Source of funds:

- Funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs organized by Ministries, agencies equivalent to ministries, and government agencies shall be guaranteed by the central budget.

- Funds to ensure the work of inspecting the implementation of policies, strategies, plans, and programs organized by provinces and centrally-administered cities shall be guaranteed by local budgets.

II. CONTENT AND AMOUNT OF EXPENSES:

1. Content of expenditure:

- Expenses for building and adjusting inspection programs and plans;

- Expenses for research activities and proposals related to inspection content;

- Expenses for compiling recommendations and proposals from agencies, organizations, and individuals;

- Expenses for organizing meetings to discuss issues related to inspection content;

- Expenses for soliciting opinions or hiring experts to evaluate reports, information, and materials provided by inspection agencies;

- Expenses for preparing inspection results reports;

- Expenses for organizing mid-term and final reviews, evaluations of inspection work;

- Expenses for rewarding inspection work (if applicable) according to laws on commendation and rewards; Expenses for purchasing office supplies, materials, equipment, and other expenses directly serving inspection work;

- Expenses for other activities directly related to the implementation of inspection work.

For inter-ministerial and inter-agency inspection teams, the agency or unit leading the inspection team is responsible for funding travel expenses and baggage fees for personnel on official business.

Agencies and units sending personnel on official business are responsible for reimbursing accommodation allowances and rental costs for personnel sent on official business.

2. Expenditure levels:

The expenses for implementing inspection work related to policies, strategies, plans, and programs mentioned above shall be implemented according to current financial expenditure regulations. Specifically as follows:

- For travel expenses for officials on domestic business trips, expenses for organizing meetings, seminars, mid-term and final reviews, etc., shall be carried out according to the regulations of the Ministry of Finance on travel expense regulations and meeting expense regulations for administrative agencies and public service units nationwide and specific regulations implemented by central ministries and localities based on the regulations of the Ministry of Finance.

- For expenses for building inspection plans, reporting inspection results; organizing seminars on issues related to inspection results; expenses for soliciting opinions or hiring experts to evaluate reports, information, and materials provided by inspection agencies: based on job requirements and budget capacity, heads of agencies and units shall consider and decide specific expenditure levels appropriately and must be reflected in internal expenditure regulations of the agency or unit. At the same time, full compliance with invoice and receipt regulations must be ensured, and expenditure levels must be publicly disclosed throughout the agency or unit according to regulations.

- For expenses for overtime work: carried out according to the Inter-Ministerial Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of regulations on payment for night work and overtime for civil servants and public officials.

- For other expenses: printing, preparation of materials, office supplies, and other direct expenses, based on specific tasks, approved budget estimates, and current regulations.

III. BUDGET PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF FUNDS

The preparation of budgets, management, disbursement, settlement, and accounting of funds shall be carried out according to current regulations in Circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance guiding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget; Circular No. 79/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the management, disbursement, and settlement of state budget expenditures through the State Treasury. This Circular provides additional guidance for specific application as follows:

1. Establishing the budget estimate: Annually, during the time for establishing the state budget estimate according to the provisions of the State Budget Law; based on the situation of implementing the budget estimate for expenses to carry out the work of inspecting the implementation of policies, strategies, plans, and programs in the previous year; based on the annual inspection plan for the implementation of policies, strategies, plans, and programs of the Government, the Prime Minister, the Minister, the head of a ministry-level agency, the head of a government-affiliated agency; the Chairman of the People's Committees of provinces and centrally-administered cities; agencies and units assigned the task of carrying out the work of inspecting the implementation of policies, strategies, plans, and programs shall be responsible for building necessary budget estimates for performing tasks in the planning year together with the regular expenditure budget of the agency or unit, and submit it to the immediate superior management agency. The immediate superior agency (Level I budget entity) shall establish the budget estimate to ensure funding for the work of inspecting the implementation of policies, strategies, plans, and programs within its direct management scope, together with the regular expenditure budget of the agency or unit; review the budget estimates established by subordinate units; consolidate them into the regular budget expenditure estimate of the agency or unit and submit it to the financial authority at the same level for consolidation into the annual state budget estimate to be submitted to the competent authority for approval.

2. Allocation and assignment of the budget estimate: Based on the budget estimate assigned by the competent authority; the head of the agency or unit shall be responsible for allocating and assigning the budget estimate for expenses to subordinate units (including expenses for carrying out the work of inspecting the implementation of policies, strategies, plans, and programs) after receiving the audit opinion from the financial authority at the same level.

3. Utilization and settlement of funds:

The use and settlement of funds to ensure the implementation of the work of inspecting the implementation of policies, strategies, plans, and programs shall be carried out in accordance with the State Budget Law and guiding documents. At the end of the year, the settlement of inspection activity expenses for the implementation of policies, strategies, plans, and programs shall be consolidated into the annual budget settlement of the unit in accordance with regulations.

IV. IMPLEMENTATION

1. This Circular takes effect 15 days after its publication in the Official Gazette.

2. During the implementation process, if there are difficulties or obstacles, agencies and organizations are requested to report to the Ministry of Finance for study, amendment, and supplementation to make it appropriate.