Joint Circular No. 100/2014/TTLT-BTC-BTP on the preparation of budget estimates, management, use, and settlement of state budget funds for grassroots mediation activities

JOINT CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of state budget funds to ensure inspection, handling, review, and systematization of regulatory legal documents

State budget funds for implementing grassroots mediation work

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002;

Pursuant to the Grassroots Mediation Law No. 35/2013/QH13 dated June 20, 2013;

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

Pursuant to Decree No. 22/2013/NĐ-CP dated March 13, 2013, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Justice;

Pursuant to Decree No. 15/2014/NĐ-CP dated February 27, 2014 of the Government detailing certain provisions and measures to implement the Law on Grassroots Mediation;

The Minister of Finance and the Minister of Justice issue this Joint Circular to stipulate the procedures for preparing budgets, managing, using, and settling accounts for state budget funds for implementing grassroots mediation work.

Article 1. Scope of Regulation and Applicability

Article 1. This Joint Circular stipulates the procedures for preparing budgets, managing, using, and settling accounts for state budget funds for implementing state management activities on grassroots mediation; funds supporting mediation organizations and mediators; funds for implementing Programs, Projects, Plans on grassroots mediation (hereinafter referred to as grassroots mediation work).

Article 2. This Joint Circular applies to agencies, units, organizations, and individuals related to the preparation of budgets, management, use, and settlement of accounts for state budget funds for implementing grassroots mediation work.

Article 2. Principles for managing, using, and settling accounts for funds

Clause 1. State budget funds for implementing grassroots mediation work at which level shall be implemented by that level's budget according to the current budget classification and incorporated into the annual budget of the agency or organization as prescribed by the State Budget Law and other relevant laws.

Clause 2. For localities that have not yet achieved balanced budgets, the central government will provide targeted support to these localities based on the principle of not providing 100% support but focusing on certain priority objectives in line with actual conditions.

Clause 3. State budget funds for implementing grassroots mediation work must be managed, used for their intended purposes, in accordance with regulations, and in compliance with this Joint Circular.

Clause 4. Funds from sources of sponsorship by individuals, organizations, and businesses both domestically and internationally shall be handled according to agreements with sponsoring agencies, enterprises, organizations, and individuals both domestically and internationally and in accordance with Vietnamese law. In the absence of an agreement, it shall be handled in accordance with this Joint Circular.

Article 4. Contents of Expenditure

Clause 1. Expenditure for state management activities on grassroots mediation includes:

Point a) Expenditure for the activities of Steering Committees for Programs and Projects on grassroots mediation to organize seminars, roundtable discussions, meetings; purchase office supplies and compile materials serving the activities of the Steering Committee; organize activities of directing, inspecting, summarizing, concluding, promoting, and rewarding;

Point b) Expenditure for information and communication activities about grassroots mediation on mass media including: Building programs, special columns, conducting communication through newspapers, magazines, radio stations, television stations, newsletters, mobile information, thematic exhibitions, making information boards and information boxes; conducting information and communication through the community public address system (including compiling news and articles for broadcasting; remuneration for announcers);

Point c) Expenditure for compiling, translating, and distributing materials to serve grassroots mediation work, including:

- Compiling, printing, publishing, or posting online various types of legal books, reference materials, guidance materials for state management activities on grassroots mediation, guidance and mediation skills;

- Compiling, printing, publishing, or posting online general legal books, legal question-and-answer scenarios, legal leaflets, legal stories, legal sketches, and other materials to serve grassroots mediation work;

- Translating materials to serve grassroots mediation work into ethnic minority languages;

- Translating materials related to grassroots mediation work from foreign languages into Vietnamese, and from Vietnamese into foreign languages;

Point d) Expenditure for organizing knowledge contests on laws and mediation skills;

Point đ) Expenditure for organizing training courses, refresher courses, and workshops to enhance capabilities and guide skills for grassroots mediation managers and mediators. For training courses, refresher courses, and workshops that award certificates, there is an additional expenditure item for compiling test questions, answers, grading, and printing certificates;

Point e) Expenditure for organizing conferences, seminars, roundtable discussions to exchange skills and experiences related to grassroots mediation activities; expenditure for organizing meetings to implement Programs, Projects, and Plans on grassroots mediation work;

Point g) Expenditure for establishing electronic information to serve grassroots mediation work;

Point h) Expenditure for reviewing, statistics, and systematizing documents and materials to serve grassroots mediation work;

Point i) Expenditure for organizing surveys and needs assessments for materials, training, refresher courses, and enhancing knowledge and skills of grassroots mediation managers and mediators; organizing and operating grassroots mediation work; surveying organizational models and operational experiences of grassroots mediation work both domestically and internationally;

Point k) Expenditure for inspecting, summarizing, and concluding on grassroots mediation work and related Programs, Projects, and Plans;

Point l) Expenditure for rewarding outstanding collectives and individuals in implementing laws on grassroots mediation;

Point m) Expenditure for purchasing, leasing equipment, assets, and other expenditures for purchasing and leasing to serve grassroots mediation work;

Point n) For Programs, Projects, and Plans on grassroots mediation work that have been approved, in addition to implementing the expenditure items specified in Points a to m of Clause 1 of this Article, they can also allocate funds for management, supervision, and evaluation of Programs, Projects, and Plans on grassroots mediation work at all levels as follows:

- Expenditure for drafting outlines; building, perfecting; reviewing, and appraising Programs, Projects, and Plans;

- Expenditure for night shift wages, overtime wages; office supplies, materials, equipment, and other direct expenses serving the activities of Programs, Projects, and Plans;

- Expenditure for drafting management, directive, guiding, and inspection documents for Programs, Projects, and Plans; regular, mid-term, and final evaluations of Programs, Projects, and Plans; expenditure for accepting products of Programs, Projects, and Plans.

- Other expenses directly related to the management, supervision, and evaluation of the implementation of Programs, Projects, and Plans.

o) Expenses for organizing the election of mediators:

- Expenses for purchasing office supplies and copying documents for the purpose of electing mediators;

- Expenses for drinking water for participants at meetings to elect mediators;

- Expenses for compensating members of the organizing committee for attending preparatory meetings for the election of mediators.

2. Contents of expenses supporting mediators and mediation teams, including:

a) Fees paid to mediators on a case-by-case basis;

b) Support expenses for mediators when they encounter accidents or risks affecting their health or lives while performing mediation activities;

c) Expenses supporting the activities of mediation teams, including: expenses for purchasing office supplies, copying documents, and drinking water for meetings of the mediation team.

3. Other expenses directly related to grassroots mediation work (if applicable).

4. Expenses for implementing projects funded from foreign sources based on international cooperation documents approved by competent authorities; in cases where the parties have not agreed specifically on the content and level of expenses, provisions of this Circular may be applied.

Article 4. Levels of expenditure

1. Travel expenses for those traveling to perform tasks according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public service units.

2. Expenses for training, seminar, and capacity building:

a) Expenses for organizing training, seminars, and capacity building for staff managing grassroots mediation work: Implemented according to the provisions of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, regarding the preparation, management, and use of state budget funds for training and capacity building for cadres and civil servants.

b) For training under Programs, Projects, and Plans on grassroots mediation:

The support for food, accommodation, and transportation for trainees includes: cadres and civil servants at commune, ward, town levels; non-professional workers at the commune level participating in training and capacity building courses (as stipulated in Decree No. 92/2009/NĐ-CP dated October 22, 2009, issued by the Government regarding job titles, number, and some benefits and policies for cadres and civil servants at commune, ward, town levels and non-professional workers at the commune level), mediators, and other non-professional workers at village and neighborhood levels, and individuals with community reputation participating in grassroots mediation shall be implemented according to specific support levels as follows:

- Accommodation rental support: Implemented based on actual expenses but not exceeding the allocated accommodation rental expense limit specified in Point a Clause 4 Article 2 of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public service units.

- Subsistence allowance: The expense level is implemented according to the provisions in Point a Clause 3 Article 2 of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public service units.

- Food support for trainees: The expense level is implemented according to the provisions in Point 1.6 Clause 1 Article 3 of Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, regarding the preparation, management, and use of state budget funds for training and capacity building for cadres and civil servants.

- Transportation support: The expense level is implemented according to the provisions in Clause 2 Article 2 of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public service units.

3. Expenses for organizing seminars and roundtable discussions on experience sharing in grassroots mediation management, organization, and activities, and solutions for implementing Programs, Projects, and Plans are carried out according to the provisions in Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the establishment and allocation of budgets for scientific and technological projects using state funds.

4. Expenses for organizing specialized meetings, summary meetings, mid-term review meetings, and implementation meetings for grassroots mediation work, Programs, Projects, and Plans are carried out according to the provisions in Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expenses and meeting organization costs for state agencies and public service units.

5. Expenses for compiling and translating mediation materials at the grassroots level, including:

a) Expenses for compiling lecture notes, books, special issues, legal topic materials, reference materials, and guidance on business practices for state management of grassroots mediation, mediation skills, and practices, implemented according to the provisions in Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, regarding the content and level of expenses for building framework programs and compiling textbooks for university, college, and vocational secondary education majors (at the level for university and college training). For books and materials systematizing legal documents, the expense level is for vocational secondary education training.

b) Expenses for compiling legal question-and-answer scenarios, legal pamphlets, legal stories, and legal skits serving grassroots mediation work, implemented according to the provisions in Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice, regarding the preparation, management, use, and settlement of state budget funds to ensure legal awareness dissemination and education and access to justice for citizens at the grassroots level.

c) Expenditure on printing publications and documents; producing and distributing tapes and discs for grassroots mediation work; implementing communication through newspapers, magazines, bulletins, mobile information about grassroots mediation work according to the quota and unit price of similar industries and based on actual expenditure vouchers approved by the competent authority within the annual budget estimate; in cases requiring bidding, such expenditures shall be carried out in accordance with the provisions on bidding.

d) Expenditure on translating documents serving grassroots mediation work into ethnic minority languages, foreign languages, and vice versa, implemented in accordance with Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance, which stipulates the regulations on expenditure for receiving foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and domestic guest reception expenses.

6. Expenditure on supporting production and re-broadcasting grassroots mediation programs and columns on radio and television waves shall be implemented in accordance with Circular Joint No. 225/2012/TTLT-BTC-BKHĐT-BTTTT dated December 26, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications guiding the management and use of state budget funds for the National Target Program to bring information to mountainous areas, remote and border regions, islands during the period 2012-2015; expenditure on supporting communication activities about grassroots mediation work on local radio stations, villages, towns, and community loudspeakers shall be implemented in accordance with the provisions on the content and level of expenditure for certain similar tasks stipulated in Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure legal awareness dissemination and education and standard access to law for people at the grassroots level.

7. Expenditure on rewarding individuals and groups with outstanding achievements in grassroots mediation work shall be implemented in accordance with Decree No. 42/2010/NĐ-CP dated April 15, 2010, and Decree No. 39/2012/NĐ-CP dated April 27, 2012, of the Government amending and supplementing some articles of Decree No. 42/2010/NĐ-CP dated April 15, 2010, of the Government detailing the implementation of some articles of the Law on Competition and Reward and the Law Amending and Supplementing Some Articles of the Law on Competition and Reward.

8. Expenditure on conducting surveys and research on grassroots mediation work, Programs, Projects, Plans shall be implemented in accordance with Circular No. 58/2011/TT-BTC dated May 11, 2011, issued by the Ministry of Finance, which stipulates the management, use, and settlement of funds for statistical surveys.

9. Expenditure on organizing competitions and contests to promote knowledge of laws and mediation skills at the grassroots level shall be implemented in accordance with the level of expenditure for organizing competitions and contests stipulated in Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure legal awareness dissemination and education and standard access to law for people at the grassroots level.

10. Expenditure on establishing electronic information to serve grassroots mediation work shall be implemented in accordance with Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the level of expenditure for establishing electronic information to maintain the regular operation of agencies and units using state budget funds, and Circular Joint No. 19/2012/TTLT-BTC-BKH&ĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communication, guiding the management and use of funds for the National Program on the application of information technology in the operations of state agencies.

11. Expenditure on reviewing and systematizing documents and materials to serve grassroots mediation work, implementing tasks of Programs, Projects, Proposals to improve the institutional framework of grassroots mediation: The content and level of expenditure shall be implemented in accordance with Circular Joint No. 122/2011/TTLT-BTC-BTP dated August 17, 2011, issued by the Ministry of Finance and the Ministry of Justice, stipulating the preparation of budget estimates, management, use, and settlement of funds to ensure the work of inspecting, handling, reviewing, and systematizing legal regulatory documents.

12. Expenditure on statistics, reporting, and evaluating grassroots mediation work, including expenditure on statistics, data collection, information processing from reports and evaluations of ministries, sectors, and localities; writing and completing periodic, ad hoc, specialized, interim, and final reports, implemented according to the level of expenditure for statistics, reporting, and evaluation of legal awareness dissemination and education stipulated in the annex attached to Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, use, and settlement of state budget funds to ensure legal awareness dissemination and education and standard access to law for people at the grassroots level.

13. Expenditure on periodic annual inspection, supervision, and evaluation of grassroots mediation work shall be implemented in accordance with Circular No. 06/2007/TT-BTC dated January 26, 2007, issued by the Ministry of Finance, guiding the preparation of budget estimates, management, and use of funds to ensure the work of inspecting the implementation of policies, strategies, planning, and Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating the regulations on travel expenses and the level of expenditure for organizing meetings for state agencies and public institutions.

For inter-departmental and inter-agency inspection, supervision, and evaluation teams: The leading agency of the inspection team shall be responsible for the costs of the mission trip according to the prescribed regulations (travel expenses, accommodation allowances, rental fees for accommodation at the destination, and baggage and document transportation fees) for members of the team. To avoid duplicate expenditures, the leading agency of the inspection team shall notify in writing (in the invitation or summons letter) that the agency sending personnel for the mission does not need to pay these expenses.

14. Expenditure for purchasing, leasing, repairing equipment, assets, buying books, documents, office supplies, and other expenditures for purchasing or leasing services to support grassroots mediation activities shall be based on valid and lawful receipts in accordance with current legal regulations; in cases where public bidding is required for procurement, such procedures shall be carried out in accordance with the legal provisions on public bidding.

15. Payment for night work and overtime wages shall be implemented in accordance with Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of wage systems for night work and overtime for civil servants, public officials, and employees.

16. Expenditure for implementing Programs, Projects, and Work Plans for grassroots mediation activities that have been approved, in addition to the expenditure items specified from Clause 1 to Clause 15 of this Article, other expenditure levels shall be implemented in accordance with Point r, Clause 1, Article 5 of Circular Joint No. 14/2014/TTLT-BTC-BTP dated January 27, 2014, issued by the Ministry of Finance and the Ministry of Justice regarding the preparation of budget estimates, management, utilization, and settlement of state budget funds to ensure legal education and popularization at the grassroots level.

17. Support for medical expenses for rescue, recovery of health, and lost or reduced functions due to accidents suffered by mediators while performing grassroots mediation activities (including cases where mediators who suffer accidents are treated, cared for, and supported before death) shall be implemented as follows:

For those who have joined the health insurance scheme, the payment of medical expenses for rescue, recovery of health, and lost or reduced functions due to accidents shall be carried out in accordance with the laws on health insurance.

For those who have not joined the health insurance scheme, the state budget shall support medical expenses for rescue, recovery of health, and lost or reduced functions at the level of medical expense reimbursement for insured individuals under the health insurance fund as stipulated in Point d, Clause 1, Article 22 of the Health Insurance Law.

18. Support for actual income losses or reductions due to accidents suffered by mediators during the period of rescue, recovery of health, and lost or reduced functions shall be implemented in accordance with Circular Joint No. 02/2013/TTLT-BNV-BLDTBXH-BTC-BYT dated July 9, 2013, issued by the Ministry of Home Affairs, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Health guiding the procedures, formalities, files, and support levels for individuals directly participating in Red Cross activities who suffer accidents leading to health damage.

19. Payment for mediator remuneration (for mediators directly involved in mediation cases): The maximum expenditure level is 200,000 VND per case or matter per mediation team.

20. Support for funeral expenses for the person organizing the funeral of a mediator who suffers an accident or risk resulting in loss of life while performing grassroots mediation activities: The expenditure level is equivalent to five months of the basic salary.

21. Expenditure for supporting mediation team activities (purchase of office supplies, copying of documents, drinking water for meetings of the mediation team): The maximum expenditure level is 100,000 VND per mediation team per month.

22. Payment for refreshments for members of the organizing committee preparing for the election of mediators: The maximum expenditure level is 70,000 VND per person per session.

23. Payment for drinking water for participants in the meeting to elect mediators: The maximum expenditure level is 10,000 VND per person per session.

Article 5. Budget preparation, execution, and settlement of funds

The establishment, execution, and settlement of funds for implementing grassroots mediation activities shall be carried out as follows:

1. Preparation of Budget Estimates:

a) Preparation of the state budget estimate for managing national affairs related to grassroots mediation:

Each year, central ministries, sectors, mass organizations, and localities shall base their plans for managing national affairs related to grassroots mediation on their functions and tasks as prescribed by the Grassroots Mediation Law and its implementing regulations, approved Programs, Projects, and Plans on grassroots mediation, and develop annual plans for managing national affairs related to grassroots mediation, guiding subordinate agencies, organizations, and units to formulate plans as the basis for preparing budget estimates;

Based on the plan for implementing national management tasks related to grassroots mediation, agencies, organizations, and units prepare detailed budget estimates along with their regular operating budgets and submit them to the financial authorities at the same level for consolidation and submission to the competent authority for approval and allocation of the annual state budget. The preparation of budget estimates shall comply with the State Budget Law and its implementing regulations;

Ministries and sectors assigned the main responsibility for implementing approved Projects shall, based on the Project's objectives and implementation plans, prepare budget estimates (the portion guaranteed by the central government) and consolidate them within their own ministry or sector's budget estimates, submitting them to the Ministry of Finance for consolidation and submission to the Prime Minister for approval and inclusion in the annual state budget of the ministry or sector responsible for the Project;

Agencies and organizations at all levels assigned the main responsibility for implementing Projects shall, based on the Project's objectives and implementation plans, prepare budget estimates for implementing Project tasks, consolidate them within their own agency or organization's budget estimates, and submit them to the financial authorities at the same level for review, consolidation, and submission to the competent authority for approval and inclusion in the annual state budget to ensure implementation;

b) Preparation of the state budget estimate for supporting mediators and mediation teams:

The establishment, execution, and settlement of funds for supporting the activities of mediators and mediation teams shall be carried out in accordance with Circular No. 60/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance regarding the management of village budgets and other financial activities of villages, towns, and townships.

Regarding the preparation of the budget for funding the activities of mediation groups and remuneration for mediators, based on the mediation tasks for the planned year and the current financial regulations, judicial officials shall prepare the budget for funding the activities of mediation groups and remuneration for mediators, submit it to the People's Committee of the commune for consideration, consolidate and report to the People's Committee of the district for consideration, consolidate and report to the People's Committee of the province to submit to the Provincial People's Council for decision, providing funding for the activities of mediation groups and remuneration for mediators;

Regarding the preparation of the budget for funding mediators when they encounter accidents or risks affecting their health or lives while performing mediation activities, annually, based on the actual support provided in the previous year, the People's Committee of the district shall prepare the budget for funding to be consolidated into its own annual budget plan, submit it to the competent state agency for decision in accordance with the laws on state budget and allocate it to the People's Committee of the commune for payment according to the decision of the People's Committee of the district;

c) For the central government budget funds supporting grassroots mediation work in provinces that have not yet achieved self-balancing budgets as stipulated in Clause 1, Article 6 of the Law on Grassroots Mediation:

Annually, based on the consolidation of the budget for implementing grassroots mediation work in the locality, the People's Committee of the province shall consolidate the budget proposal for requesting central government support as stipulated in Clause 2, Article 2 of this Joint Circular (including both the costs covered by local budgets and the portion requested for additional targeted support from the central government) and send it to the Ministry of Finance and the Ministry of Justice;

The deadline for provinces to request additional targeted support from the central government budget is in accordance with the deadline for reporting the annual state budget as stipulated in the State Budget Law (before July 20th); if the report is submitted beyond the specified deadline, the Ministry of Justice and the Ministry of Finance will not be responsible for consolidating the requests for funding support;

The Ministry of Justice shall consolidate the budget proposal for requesting additional targeted support from the central government budget for the planned year and submit it to the Ministry of Finance for review and submission to the competent authority for decision in accordance with the State Budget Law. After the competent authority approves the budget, the Ministry of Finance will notify the central government budget funds for additional targeted support for localities to implement grassroots mediation work in the annual budget allocation of the locality;

2. The management, expenditure, and settlement of funds for implementing mediation work shall be carried out as follows:

a) The management, expenditure, and settlement of funds for the administrative management of grassroots mediation work shall be carried out in accordance with the current financial management regulations;

b) At the end of the fiscal year, the People's Committee of the commune shall be responsible for settling the funds already spent on supporting the activities of mediation groups and remuneration for mediators in the annual settlement of the People's Committee of the commune's budget, and submit it to the competent authority in accordance with the laws on the state budget. The procedures for paying remuneration to mediators shall be implemented in accordance with Article 15 of Decree No. 15/2014/NĐ-CP dated February 27, 2014 of the Government detailing some provisions and measures to implement the Law on Grassroots Mediation;

c) The procedures for issuing, disbursing, and settling funds for supporting mediators when they encounter accidents or risks affecting their health or lives while performing mediation activities shall be carried out as follows:

Within five working days from the date of issuance of the Decision on Support, the People's Committee of the district shall transfer the Decision on Support and the support funds to the People's Committee of the commune where the mediator was recognized, to implement the disbursement of the support funds in accordance with Clause 5, Article 18 of Decree No. 15/2014/NĐ-CP dated February 27, 2014 of the Government detailing some provisions and measures to implement the Law on Grassroots Mediation;

At the end of the fiscal year, the People's Committee of the commune shall prepare the settlement of the funds already spent on support in the annual settlement of the budget and submit it to the competent authority in accordance with the laws on the state budget.

Article 6. Effectiveness and Implementation Provisions

1. This Circular shall take effect from September 15, 2014, and revoke the provisions on content and expenditure levels for grassroots mediation work set forth in Joint Circular No. 73/2010/TTLT-BTC-BTP dated May 14, 2010, issued by the Ministry of Finance and the Ministry of Justice guiding the establishment, management, use, and settlement of funds to ensure the implementation of legal education and dissemination work.

2. The expenditure level for grassroots mediation work stipulated in this Joint Circular is the maximum expenditure level; based on budget capacity and actual conditions at the local level, the People's Committee of the province or centrally governed city shall submit to the People's Council at the same level to specify the local expenditure level but it must not exceed the maximum expenditure level prescribed in this Joint Circular. In cases where localities have not yet issued specific regulations on expenditure levels, they may apply the provisions of this Joint Circular to implement.

During the implementation process, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced by new legal normative documents, then the new documents shall be applied.

3. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to report to the Ministry of Finance and the Ministry of Justice for research, amendment, and supplementation to ensure appropriateness./.