Circular No. 10/2002/TT-BTC guiding the allocation, use, and settlement of election expenses for the eleventh session of the National Assembly deputies

CIRCULAR

Guidelines for the allocation, use, and settlement of funds for the election of National Assembly deputies of the eleventh session

||| Election of National Assembly deputies of the eleventh session

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Pursuant to the Law amending and supplementing certain articles of the Law on the election of National Assembly deputies adopted by the tenth session of the National Assembly at its tenth meeting on December 25, 2001;

Pursuant to Resolution No. 284/2002/NQ-UBTVQH10 dated January 26, 2002 of the Standing Committee of the National Assembly on announcing the date of the election of National Assembly deputies of the eleventh session and the establishment of the Election Council of the eleventh session of the National Assembly;

The Ministry of Finance issues guidelines for the allocation, use, and settlement of funds for the election of National Assembly deputies of the eleventh session as follows:

I. General Provisions

1- Funds serving the election of National Assembly deputies of the eleventh session shall be guaranteed by the central budget.

2- Funds serving the election work of National Assembly deputies of the eleventh session must be strictly managed, expended according to regulations, for their intended purposes, effectively, and must utilize available means from previous elections to save state budget expenses.

3- After the election, organizations, agencies, and units that have used funds must settle the election funds with the financial authority at the same level. <span lang="EN-GBstyle=" font-size:12.0pt;font-family:'times"="">

II. Specific Provisions

1. Contents of expenditures serving the election work include:

Expenditures for propaganda activities

Expenditures for negotiation meetings

Expenditures for deployment meetings, guidance meetings, training sessions on election procedures, voter meetings, summary meetings.

Expenditures for printing ballots, voter cards, related materials, forms, seals... serving the election work.

Expenditures for supplementary ballot boxes, marking of election organizations...

Expenditures for decoration and security at polling stations.

Expenditures for fuel and vehicles for inspection and direction during the election.

Expenditures for compensating those directly serving during the election period.

Expenditures for communication services serving the election.

The above expenditure items must comply with current financial expenditure standards and norms.

2. Allocation of funds:

Based on the Decision approving the allocation of election funds of the National Assembly Election Council, the Ministry of Finance announces the election fund levels for provinces, centrally-administered cities, and central ministries and agencies.

Based on the announced election fund levels and the number of voters in the area, the characteristics of each region, the provincial election councils announce and allocate the election funds to the finance departments which then inform the election boards and relevant agencies at the provincial level. The election board allocates and informs the finance department of the election funds for the polling stations and relevant agencies within their jurisdiction.

3. Allocation of funds:

a. The allocation between different levels of budgets is carried out through the upper-level budget subsidizing the lower-level budget.

b. The allocation of funds for units using election funds is carried out as follows:

Based on the announced election fund levels, the contents of expenditures stipulated in this circular, and current expenditure standards, units using election funds (Election Councils, Election Committees, Election Boards, Polling Stations, People's Front...) prepare budgets for expenditures to be submitted to the financial authorities at the same level as the basis for allocation, and also sent to the higher-level election direction agencies for monitoring.

In cases where the scope of the Election Board's direction does not coincide with the administrative boundaries of districts, counties, towns, the Election Board sends the budget to the financial agency of the district, county, or town where it operates.

On this basis, the financial agency processes the notification of the fund limit for the using units, and sends it to the treasury agency as the basis for allocating funds.

Based on the fund limits for the units announced by the financial agency, the budget for election work of the units, the treasury agency checks the legality and validity of the vouchers and orders issued by the heads of the using units to promptly allocate funds to the units.

4. Final settlement of expenses:

Within 45 days after the end of the election, the polling stations, Election Boards, Election Committees, and other units allocated election funds must settle the used election funds according to the prescribed model in Decision No. 999 TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance on issuing the Accounting System for Administrative and Public Services Organizations.

Local financial agencies are responsible for reviewing and approving the settlement of funds by the using units, summarizing and reporting the settlement to the Ministry of Finance, and sending it to the Central Election Council.

Units using central election funds are responsible for settling the election funds with the Ministry of Finance and sending it to the Central Election Council.

III. Implementation Provisions ADJUSTMENT

This Circular applies to the election of National Assembly deputies of the eleventh session and takes effect from the date of signature.

Any difficulties encountered during implementation should be reported to the Ministry of Finance by the ministries and localities for timely resolution./.