Circular No. 06/2016/TT-BTC guiding the preparation of budgets, management, use, and settlement of election expenses for the 14th National Assembly deputies and all-level People's Council deputies for the 2016-2021 term.

This Circular guides the preparation of budgets, management, use, and settlement of election expenses for the 14th National Assembly deputies and all-level People's Council deputies for the 2016-2021 term. The expenses are guaranteed by the State budget, supplemented by local budgets if necessary. The expenditure items include printing materials, drafting documents, organizing conferences, training, receiving citizens, and handling complaints and denunciations. This Circular takes effect from February 29, 2016.

文号06/2016/TT-BTC
文件类型Circular
发布机关Ministry of Finance
签署人Huỳnh Quang Hải — Thứ trưởng
更新24/06/2026
行业Finance
领域Administrative and Public-Service Finance
发布日期14/01/2016
生效日期29/02/2016
失效日期
状态Expired
✦ 智能摘要

This Circular guides the preparation of budgets, management, use, and settlement of election expenses for the 14th National Assembly deputies and all-level People's Council deputies for the 2016-2021 term. The expenses are guaranteed by the State budget, supplemented by local budgets if necessary. The expenditure items include printing materials, drafting documents, organizing conferences, training, receiving citizens, and handling complaints and denunciations. This Circular takes effect from February 29, 2016.

适用范围

Ministries, central agencies; Provincial Election Committees; Departments of Finance; Electoral Boards, Election Committees; Office of the National Election Council; Ministry of Finance.

要点

  • Election expenses are guaranteed by the State budget, supplemented by local budgets if necessary.
  • The expenditure items include printing materials, drafting documents, organizing conferences, training, receiving citizens, and handling complaints and denunciations.
  • Specific expenditure levels are defined for subjects such as the Chairman of the National Election Council, members of the National Election Council, and those directly serving election work.
  • The preparation of budgets, allocation of funds, and settlement are carried out according to current regulations of the Law on State Budget and the Accounting Law.
  • This Circular takes effect from February 29, 2016.

🌐 本文件的社会影响

  • Positive impact: Helps ensure smooth and transparent election activities, enhancing the quality of election work.
  • Negative impact: Expenses from the state budget may put pressure on local budgets if not well balanced.

❓ 常见问题

Who guarantees the election expenses?

The election expenses for the 14th National Assembly deputies and all-level People's Council deputies for the 2016-2021 term are guaranteed by the State budget.

What is the level of allowance for those directly serving during the election period?

The allowance for subjects such as the Chairman and Deputy Chairmen of the National Election Council; Heads of Sub-Committees of the National Election Council is VND 2,000,000 per person per month. Members of the National Election Council and other subjects have allowances ranging from VND 1,500,000 to VND 80,000 per person per day.

What specific expenditure items are included?

The expenditure items include printing materials, drafting documents, organizing conferences, training, receiving citizens, and handling complaints and denunciations.

Who prepares the budget for election expenses?

The preparation of budgets is carried out by ministries, central agencies, and Provincial Election Committees. The budgets are then reviewed, consolidated, and submitted to the competent authority for approval.

When does this Circular take effect?

This Circular takes effect from February 29, 2016.

全文

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Number: 06/2016/TT-BTC

Hanoi, January 14, 2016

CIRCULAR

GUIDELINES FOR THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF ELECTION EXPENSES FOR NATIONAL ASSEMBLY DELEGATES OF THE FOURTEENTH TERM AND PEOPLE'S COUNCIL DELEGATES AT ALL LEVELS FOR THE 2016-2021 TERM

Pursuant to the Law on Elections of National Assembly Delegates and People's Council Delegates;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Resolution No. 105/2015/QH13 of the National Assembly on the election date for National Assembly delegates of the Fourteenth Term and People's Council delegates at all levels for the 2016-2021 term; establishment of the National Election Council;

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Minister of Finance issues this Circular guiding the preparation of budget estimates, management, use, and settlement of election expenses for National Assembly delegates of the Fourteenth Term and People's Council delegates at all levels for the 2016-2021 term.

Article 1. General Provisions

1. Expenses serving the work of electing National Assembly delegates of the Fourteenth Term and People's Council delegates at all levels for the 2016-2021 term shall be guaranteed by the central budget.

2. In addition to the election expenses guaranteed by the central budget, based on the actual situation in the locality, requirements of the work, and the local budget capacity, the People's Committees of provinces and centrally-administered cities shall report to the Standing Committee of the People's Councils at the same level for consideration and decision to supplement election expenses from the local budget to serve the election work in the locality.

3. Election expenses must be strictly managed by relevant agencies and units, expended according to regulations and purposes, effectively; utilize existing means from previous elections that can still be used, mobilize means currently equipped in agencies and units to serve the election task ensuring economy in state budget expenditure.

Article 2. Contents of Expenditure

Election expenses for National Assembly delegates of the Fourteenth Term and People's Council delegates at all levels for the 2016-2021 term shall be used for the following items:

1. Expenditure for preparing guidance documents to serve the election work; reports and related documents concerning the election work.

2. Expenditure for printing materials and publications to serve the election:

a) Printing costs for materials serving the election such as: the Law on Elections of National Assembly Delegates and People's Council Delegates, guiding documents implementing the Law; publications, guiding documents serving the election;

b) Printing costs: voter cards, People's Council delegate cards at all levels, ballots, polling booth rules, various forms serving the election work, insignia for election organization staff; candidate application files, biographies, various lists serving the election work (lists of electoral units, voter lists, candidate lists, self-nominated candidates, successful candidates); related election minutes, certificates of elected representatives, and other related documents serving the election work.

3. Costs for building, updating, and operating the website on election work of the National Election Council.

4. Expenditure for security, public order, information dissemination, guidance, and election mobilization work.

5. Costs for organizing meetings: deployment meetings for election work, online meetings, negotiation meetings, voter meetings, meetings with voters, election campaigning; training meetings, coordination meetings, summary meetings, commendation meetings.

6. Expenditure for directing, guiding, inspecting, and supervising election work:

a) Travel expenses, working expenses;

b) Ballot counting and ballot transportation costs;

Subpoint c) Other expenses related to directing, inspecting, and supervising elections.

7. Expenditure for receiving citizens, handling complaints and denunciations; monitoring activities related to complaints and denunciations about election work.

8. Administrative expenses for election work:

a) Stationery expenses, administrative expenses during the election period;

b) Communication expenses to serve the election;

c) Venue rental and polling place expenses;

d) Decoration, sound system, security, and protection expenses at polling stations;

d) Costs for supplementary ballot boxes and engraving seals of the election organization;

e) Allowance expenses for those directly serving during the election period;

g) Other expenses directly serving election work.

Within the scope of election expenses allocated by the competent authority and the actual situation, agencies and units authorized to use the funds shall allocate expenses for the above items appropriately and in accordance with current regulations.

Article 3. Expenditure Levels at the Central Level

1. Costs for organizing meetings: Implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expense allowances and meeting cost regulations for state agencies and public service units; specific regulations of Ministers and Heads of Central Agencies implementing Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance (if applicable).

Training costs for officials participating in election organization work shall be implemented in accordance with Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation, management, and use of state budget funds for cadre training and development.

For organizing conferences convened by the National Election Council, the expenditure regulations applicable to the most recent session of the National Assembly shall apply for the following items: meals, accommodation, refreshments, and allowances for attending representatives.

2. Allowance for meetings:

a) Meetings of the National Election Council, its Subcommittees, and the Standing Committee of the Vietnam Fatherland Front Central Committee:

- Chairing the meeting: VND 200,000/person/session.

- Participants: VND 100,000/person/session.

- Service personnel: VND 50,000/person/session.

b) Other meetings related to election work:

- Chairing the meeting: VND 150,000/person/session.

- Participants: VND 80,000/person/session.

- Service personnel: VND 50,000/person/session.

3. Expenses for directing, inspecting, and supervising elections by the Standing Committee of the National Assembly, the National Election Council, its Subcommittees, and the Vietnam Fatherland Front Central Committee:

In addition to the current travel expense reimbursement system, the inspection teams are entitled to the following expenditures:

a) Head of the inspection team: VND 200,000/person/session.

b) Official members of the inspection team: VND 100,000/person/session.

c) Civil servants, officials, and employees serving the inspection team:

- Direct service personnel for the inspection team: VND 80,000/person/session.

- Indirect service personnel for the inspection team (drivers, security guards for leaders): VND 50,000/person/session.

d) Expenditure for compiling reports on inspection and supervision results:

- Comprehensive reports on the results of each working group; comprehensive reports on inspection and supervision rounds; comprehensive reports on inspection and supervision rounds submitted to the Standing Committee of the National Assembly, the National Election Council: 2,500,000 VND/report.

- Costs for providing written comments: Implemented in accordance with Clause 2, Article 14 of Decision No. 524/2012/UBTVQH13 dated September 20, 2012 of the Standing Committee of the National Assembly on certain expense regulations to ensure the operation of the National Assembly, with a cost range of 100,000 VND - 300,000 VND/person/time, the maximum total cost for seeking opinions is: 1,000,000 VND/person/document.

- Editing and finalizing reports: VND 600,000/report.

4. Expenditure for drafting documents:

a) Costs for drafting legal documents on elections: Implemented in accordance with Joint Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014 of the Ministry of Finance, Ministry of Justice, and the Office of the Government on the preparation, management, use, and settlement of state budget funds to ensure legislative work and the completion of the legal system.

b) Costs for drafting documents outside the scope of Joint Circular No. 92/2014/TTLT-BTC-BTP-VPCP dated July 14, 2014 of the Ministry of Finance, Ministry of Justice, and the Office of the Government related to election work, having nationwide scope issued by the Standing Committee of the National Assembly, the National Election Council, the Sub-Councils of the National Election Council, the Ministry of Home Affairs, the Vietnam Fatherland Front Central Committee, and the Office of the National Election Council (plans, guiding documents, reports on mid-term reviews, summaries, final summary minutes of the national election):

- Drafting documents: 2,000,000 VND/document (for the final product, including revisions and adjustments).

- Costs for providing written comments: Cost range of 100,000 VND - 300,000 VND/person/time, the maximum total cost for seeking opinions is: 1,000,000 VND/person/document.

5. Allowance for those directly serving during the election period:

a) Allowance based on a monthly quota for the following categories:

- Chairperson, Vice-Chairpersons of the National Election Council; Heads of Sub-Councils of the National Election Council: 2,000,000 VND/person/month.

- Members of the National Election Council; Deputy Heads of Sub-Councils, members of Sub-Councils; Director, Deputy Director of the National Election Council Office: 1,800,000 VND/person/month.

- Members of the National Election Council's Office: VND 1,500,000/person/month.

The period for receiving allowances for election service duties shall be based on actual circumstances; however, it shall not exceed five months. In cases where one person performs multiple tasks, they shall only receive the highest allowance level. The list of allowance payments shall be implemented according to the Resolution and Decision establishing the entity, which have been approved by the competent authority.

b) Individuals directly mobilized and conscripted to serve election work (excluding those already mobilized and conscripted to participate in the Sub-Committees and working groups assisting the National Election Council's Office) shall receive an allowance of VND 100,000/person/day; the period for receiving allowance payments shall not exceed fifteen days (excluding days participating in inspection and supervision teams; serving the public directly and resolving complaints and denunciations regarding elections, the day before the election day, and the election day itself).

In cases where the period of direct mobilization and conscription for election work exceeds fifteen days, allowance payments shall be made at the maximum rate: VND 1,500,000/person/month based on the mobilization and conscription decisions and documents approved by the competent authority.

c) For the two days (the day before the election day and the election day itself): an allowance of VND 120,000/person/day shall be provided, applicable to all forces directly participating in election service; the list of individuals eligible for allowance payments shall be determined according to the decisions and documents of the competent authority.

6. Allocation for mobile phone communication support for those directly serving during the election period:

a) Chairperson, Vice-Chairpersons of the National Election Council; Heads of Sub-Committees of the National Election Council: VND 400,000/person/month;

b) Members of the National Election Council; Deputy Heads, Members of Sub-Committees; Director, Deputy Director of the National Election Council's Office; Standing members assisting the Steering Committee for election work of the Central Vietnam Fatherland Front; Standing members assisting the Minister of Home Affairs: VND 300,000/person/month;

c) Members of the National Election Council's Office: VND 200,000/person/month;

d) In cases of necessity, the Director of the National Election Council's Office, the Central Vietnam Fatherland Front, and the Minister of Home Affairs may decide on the list of officials participating in election service work who will be supported with mobile phone charges, with a maximum allocation not exceeding VND 200,000/person/month;

đ) The period for receiving mobile phone charge support shall be based on actual circumstances but shall not exceed five months.

7. Expenses for handling citizens' complaints and appeals regarding elections:

a) For persons directly handling citizens: 80,000 VND/person/session;

b) For persons directly serving the handling of citizens: 60,000 VND/person/session;

c) Individuals indirectly serving the reception of citizens: VND 50,000/person/session.

8. Expenses for sealing ballot boxes:

In cases where old ballot boxes cannot be used or need to be supplemented, the expenditure shall not exceed: VND 350,000/ballot box.

9. Expenses for engraving seals:

In cases where old seals cannot be used or need to be supplemented, the maximum expenditure shall be VND 250,000/seal, excluding registration fees for seal models (seal engraving fees), which are exempted according to Circular No. 41/2011/TT-BTC dated March 24, 2011, issued by the Ministry of Finance amending and supplementing Circular No. 193/2010/TT-BTC dated December 2, 2010, issued by the Ministry of Finance, concerning fee regulations for security and public order condition assessment; examination for issuance of security guard qualification certificates; registration fees for seal model certificates; permits for bringing fireworks into and out of Vietnam; permits for managing firearms, explosives, and supportive tools issued by the Ministry of Finance.

10. Expenditure for building, updating, and operating the National Election Council's electronic information website: Implemented according to Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of state agencies and public institutions using state budget funds.

11. Expenditure for propaganda and printing: Implemented according to current laws on tendering.

12. Any additional expenditures arising from actual needs that are not specified in this document or other regulatory documents, the National Election Council's Office shall coordinate with the National Assembly's Office to establish supplementary provisions; the Chairman of the National Assembly's Office shall issue such provisions in writing for implementation.

In special cases exceeding the authority of the Director of the National Assembly's Office, the Director of the National Election Council's Office shall report to the Chairperson of the National Election Council for decision.

Article 4. Expense levels at localities

1. Expenditure for organizing conferences: Implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, regulating travel expenses and conference organization costs for state agencies and public institutions; specific regulations of the People's Committee Chairmen of provinces and centrally-administered cities that concretize Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance (if any).

2. Allowances and support (means of communication) for those directly serving during the election period; expenditure for directing, inspecting, and supervising elections; expenditure for drafting documents; expenditure for receiving citizens and resolving complaints and denunciations about elections:

Based on the financial resources allocated by the central budget for election work, taking into account the actual situation in the locality and the local budget balance capacity, the Chairman of the Provincial or Centrally-Administered City Election Council shall coordinate with the Chairman of the People's Committee, the Standing Committee of the People's Council of the province or centrally-administered city to determine the specific expenditure levels in the locality. The Chairman of the People's Committee of the province or centrally-administered city shall issue specific expenditure levels in writing and report to the same-level People's Council at the nearest session.

3. Other contents of expenses: To be implemented according to current laws, paid based on actual expenditures and valid receipts, on the basis of the approved budget estimate.

5. Preparation, execution, and settlement of election funds

The preparation, management, distribution, payment, and settlement of election funds shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, and implementing guidelines; this Circular provides detailed guidance as follows:

1. On Budget Preparation:

a) For Ministries and Central Agencies: Based on the tasks and activities supporting the election of National Assembly deputies for the 14th term and People's Council deputies for the 2016-2021 term assigned by the National Election Council, and based on the expenditure regulations stipulated in this Circular and current expenditure regulations, Ministries and Central Agencies responsible for organizing these election activities shall prepare the budget for election-related expenditures for the 14th National Assembly deputies and People's Council deputies for the 2016-2021 term, send it to the National Election Council's Office, and simultaneously send it to the Ministry of Finance.

b) For provinces and centrally-administered cities:

BASED ON THE NUMBER OF ELECTORS IN THE LOCALITY AND THE EXPENSE REGIMES APPROVED BY THE AUTHORIZED AUTHORITIES, THE ELECTION POLLING STATIONS AND THE ELECTION BOARDS (ELECTION BOARD FOR NATIONAL ASSEMBLY DELEGATES, ELECTION BOARD FOR PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES) SHALL PREPARE THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES AND SUBMIT IT TO THE SAME LEVEL ELECTION COMMITTEE FOR COMBINATION AND SUBMISSION TO THE SUPERIOR ELECTION COMMITTEE.

THE PROVINCE AND CITY ELECTION COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT: BASED ON THE NUMBER OF ELECTION COMMITTEES AT VARIOUS LEVELS; ELECTION BOARDS (ELECTION BOARD FOR NATIONAL ASSEMBLY DELEGATES, PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES); THE NUMBER OF ELECTION POLLING STATIONS; THE NUMBER OF MEMBERS OF ELECTION COMMITTEES, ELECTION BOARDS, AND ELECTION POLLING STATIONS; THE NUMBER OF ELECTORS IN THE LOCALITY; BASED ON THE EXPENSE REGIMES SET OUT IN THIS CIRCULAR AND CURRENT EXPENSE REGIMES, THEY SHALL COMPILE AND REVIEW THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES AT THEIR LEVEL AND SUBMIT IT TO THE NATIONAL ELECTION COUNCIL SECRETARIAT, COPIES TO THE MINISTRY OF FINANCE.

c) BASED ON THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES PREPARED BY THE MINISTRIES, CENTRAL AGENCIES, AND PROVINCE AND CITY ELECTION COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT, THE NATIONAL ELECTION COUNCIL SECRETARIAT SHALL REVIEW AND COMPILE THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES, REPORT TO THE NATIONAL ELECTION COUNCIL, AND SUBMIT TO THE MINISTRY OF FINANCE FOR REVIEW AND SUBMISSION TO THE AUTHORIZED AUTHORITIES FOR DECISION ON THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES.

2. On Allocation and Assignment of Budget Estimates:

a) AFTER THE PRIME MINISTER DECIDES ON THE BUDGET FOR THE COSTS OF CONDUCTING THE ELECTIONS FOR NATIONAL ASSEMBLY DELEGATES AND PROVINCE, DISTRICT, AND COMMUNE PEOPLE'S COUNCIL DELEGATES, THE MINISTRY OF FINANCE SHALL ANNOUNCE THE ELECTION BUDGET TO THE PROVINCE AND CITY ELECTION COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT AND THE MINISTRIES AND CENTRAL AGENCIES RESPONSIBLE FOR ORGANIZING ELECTION PREPARATIONS.

b) BASED ON THE ELECTION BUDGET ANNOUNCED BY THE MINISTRY OF FINANCE AND THE NUMBER OF ELECTORS IN THE LOCALITY, THE CHARACTERISTICS OF EACH REGION AND AREA, THE PROVINCE AND CITY ELECTION COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL APPROVE THE ALLOCATION PLAN FOR THE ELECTION BUDGET AND ASSIGN THE DEPARTMENT OF FINANCE TO ANNOUNCE THE ELECTION BUDGET TO THE RELEVANT ORGANIZATIONS AND UNITS AT THE PROVINCE LEVEL AND THE DISTRICT ELECTION COMMITTEES. THE DISTRICT ELECTION COMMITTEE SHALL DECIDE ON THE ALLOCATION OF THE ELECTION BUDGET AND ASSIGN THE FINANCE DEPARTMENT TO ANNOUNCE THE ELECTION BUDGET TO THE COMMUNE ELECTION COMMITTEES, ELECTION POLLING STATIONS, ELECTION BOARDS, AND RELEVANT ORGANIZATIONS AND UNITS IN THE LOCALITY.

IF THE DISTRICT ELECTION COMMITTEE IS ESTABLISHED BASED ON TWO OR MORE DISTRICT ADMINISTRATIVE UNITS, THE HEADQUARTERS OF THE DISTRICT ELECTION COMMITTEE SHALL BE LOCATED IN A DISTRICT, COUNTY, OR CITY WITHIN A PROVINCE, AND THE DISTRICT ELECTION COMMITTEE SHALL ALLOCATE THE ELECTION BUDGET TO THE FINANCIAL AGENCY OF THAT DISTRICT, COUNTY, OR CITY.

3. REGARDING ACCOUNTING AND SETTLEMENT OF THE BUDGET:

a) THE ELECTION BUDGET SHALL BE ACCOUNTED FOR AS PART OF THE ADMINISTRATIVE MANAGEMENT EXPENSES OF THE STATE ACCORDING TO THE CURRENT STATE BUDGET CLASSIFICATION.

b) THE MINISTRIES, CENTRAL AGENCIES, AND UNITS AT THE CENTRAL LEVEL THAT ARE ALLOCATED THE ELECTION BUDGET SHALL BE RESPONSIBLE FOR MANAGING, USING, AND SETTLING THE BUDGET IN ACCORDANCE WITH CURRENT FINANCIAL EXPENSE REGIMES, AND AT THE END OF THE YEAR, THEY SHALL INCLUDE IT IN THE YEAR-END SETTLEMENT REPORT OF THEIR ORGANIZATION OR UNIT.

c) Agencies and units at the local level allocated election expenses shall be responsible for managing, using, and finalizing the election expenses used with the same-level financial agency according to current regulations.

IF THE ELECTION POLLING STATION OR ELECTION BOARD HAS COMPLETED ITS TASKS AFTER THE NATIONAL ELECTION COUNCIL AND THE ELECTION COMMITTEE HAVE ANNOUNCED THE ELECTION RESULTS BUT THE SETTLEMENT OF THE BUDGET HAS NOT BEEN COMPLETED, THE CHAIRPERSON OF THE ELECTION POLLING STATION OR ELECTION BOARD SHALL ASSIGN THE RESPONSIBILITY AND DELEGATE THE AUTHORITY TO THE ELECTION POLLING STATION OR ELECTION BOARD MEMBER REPRESENTING THE PEOPLE'S COMMITTEE TO SETTLE THE BUDGET WITH THE SAME LEVEL FINANCIAL AGENCY.

THE FINANCIAL AGENCIES AT ALL LEVELS SHALL BE RESPONSIBLE FOR REVIEWING AND APPROVING THE SETTLEMENT OF THE BUDGET OF THE ORGANIZATIONS AND UNITS USING THE BUDGET FOR ELECTION PURPOSES; THE DEPARTMENT OF FINANCE SHALL BE RESPONSIBLE FOR COMBINING THE USED ELECTION BUDGET INTO THE LOCAL BUDGET SETTLEMENT REPORT AND SETTLEMENT WITH THE MINISTRY OF FINANCE IN ACCORDANCE WITH THE STATE BUDGET LAW AND GUIDING DOCUMENTS.

d) AFTER THE ELECTION ACTIVITIES HAVE ENDED, WITHIN 90 DAYS, THE MINISTRIES, CENTRAL AGENCIES, AND PROVINCE AND CITY DEPARTMENT OF FINANCE DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL SUBMIT REPORTS ON THE ALLOCATION AND USE OF THE ELECTION BUDGET TO THE NATIONAL ELECTION COUNCIL SECRETARIAT AND THE MINISTRY OF FINANCE FOR COMBINATION AND REPORTING TO THE AUTHORIZED AUTHORITIES.

6. IMPLEMENTATION CLAUSE

1. THIS CIRCULAR SHALL TAKE EFFECT FROM FEBRUARY 29, 2016

2. FOR THE WORKLOAD OF MINISTRIES, SECTORS, AND LOCALITIES THAT HAVE BEEN IMPLEMENTED BEFORE THE EFFECTIVE DATE OF THIS DOCUMENT, THE MINISTRIES, SECTORS, AND LOCALITIES SHALL BASED ON THE PROVISIONS OF THIS DOCUMENT AND LEGAL AND VALID EXPENSE DOCUMENTS TO SETTLE THE BUDGET IN ACCORDANCE WITH THE STATE BUDGET LAW.

3. DURING THE IMPLEMENTATION PROCESS, IF THERE ARE ANY DIFFICULTIES, THE MINISTRIES, CENTRAL AGENCIES, AND LOCALITIES ARE REQUESTED TO REFLECT THEM TO THE NATIONAL ELECTION COUNCIL SECRETARIAT AND THE MINISTRY OF FINANCE FOR TIMELY HANDLING.

Place of Receipt:
- Central Party Committee Secretariat;
- General Secretary's Office;
- Prime Minister, Deputy Prime Ministers;
- Central Party Office and its Departments;
- THE NATIONAL RACIAL COUNCIL AND THE COMMITTEES OF THE NATIONAL ASSEMBLY;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- State Audit Office;
- Ministries, agencies equivalent to ministries, and government agencies;
- THE PROVINCE AND CITY PEOPLE'S COUNCILS, PROVINCE AND CITY PEOPLE'S COMMITTEES, FRONT ORGANIZATIONS, DEPARTMENTS OF INTERNAL AFFAIRS, DEPARTMENTS OF FINANCE, TREASURY BRANCHES OF PROVINCES AND CITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT;
- Central Agencies of Mass Organizations;
- Official Gazette;
- Department of Legal Drafting - Ministry of Justice;
- Government Electronic Portal;
- Ministry of Finance Portal;
- Units under the Ministry of Finance;
- File: VT, Civil Service Affairs Department.

DEPUTY MINISTER
DEPUTY MINISTER




Huynh Quang Hai

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Circular No. 06/2016/TT-BTC guiding the preparation of budgets, management, use, and settlement of election expenses for the 14th National Assembly deputies and all-level People's Council deputies for the 2016-2021 term.
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