Circular No. 102/2020/TT-BTC guides the preparation of budgets, management, use, and settlement of election expenses for the 15th National Assembly deputies and all-level People's Council deputies for the 2021-2026 term.

CIRCULAR

GUIDELINES FOR THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE, AND SETTLEMENT OF ELECTION EXPENSES FOR THE 15TH NATIONAL ASSEMBLY DELEGATES AND LOCAL PEOPLE'S COUNCIL DELEGATES FOR THE 2021-2026 TERM

Pursuant to the Law on Elections of Deputies to the National Assembly and People's Councils No. 85/2015/QH13;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the division of labor number 06/HĐBCQG-CTĐB dated September 16, 2020, of the National Election Council on the assignment of drafting and issuing documents to serve the election of delegates to the 15th National Assembly and local People's Council delegates for the 2021-2026 term;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the preparation of budget estimates, management, use, and settlement of election expenses for the 15th National Assembly delegates and local People's Council delegates for the 2021-2026 term.

Article 1. General Provisions

1. The funds serving the work of electing delegates to the 15th National Assembly and local People's Council delegates for the 2021-2026 term shall be guaranteed by the state budget.

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

3. Funds serving the election work must be strictly managed by relevant agencies and units, expended according to regulations and purposes, and effectively utilized; existing means and equipment from previous elections that are still usable should be utilized, and means and equipment currently equipped in agencies and units should be mobilized to serve the election tasks, ensuring economy in state budget expenditures.

Article 2. Contents of Expenditure

The funds serving the election of delegates to the 15th National Assembly and local People's Council delegates for the 2021-2026 term shall be used for the following expenditure 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) Expenditure for printing materials to serve the election such as: Law on Elections of National Assembly Delegates and Local People's Council Delegates, implementing guidelines; publications, directives, and guidance documents to serve the election;

b) Expenditure for printing: Voter cards, ballots, polling place rules, various forms to serve the election work, insignia for election organization staff; candidate application files, biographies, various lists to serve the election work (voting units list, voter list, candidate list, self-nominated candidate list, successful candidate list); various minutes related to the election, certificates of elected representatives, and other related documents to serve the election work.

3. Expenditure for building, updating, and operating the National Election Council's electronic information website; expenditure for equipment to serve the National Election Council's Office.

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

5. Expenditure for organizing meetings: Deployment meetings for election work, online meetings, negotiation meetings, voter meetings, meetings with voters, election mobilization meetings; 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 transportation expenses, ballot management and counting expenses;

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;

đ) Expenses for supplementary ballot boxes, election organization stamp engraving, posting election candidate lists;

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

g) Other expenses directly serving election work.

Within the scope of election service funds allocated by competent authorities and actual conditions, agencies and units assigned to use the funds shall allocate expenditures according to the above items appropriately and in accordance with current regulations.

Article 3. Expenditure Levels at the Central Level

1. Conference organization expenses: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expenses and conference expenditure regulations.

Training organization expenses for cadres participating in election service work shall be implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of funds allocated for cadre training and development, and Decision No. 323/QĐ-BTC dated March 1, 2019 of the Ministry of Finance amending Circular No. 36/2018/TT-BTC dated March 30, 2018.

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 inspection mission; comprehensive reports on the results of each inspection period; comprehensive reports on the results of all inspection periods submitted to the Standing Committee of the National Assembly and the National Election Council: VND 2,500,000/report.

- Soliciting opinions in writing from individuals and experts: Implemented according to Clause 2, Article 14 of Resolution No. 524/2012/UBTVQH13 dated September 20, 2012 of the Standing Committee of the National Assembly regarding certain expenditure regulations to ensure the operation of the National Assembly, with expenditure levels ranging from VND 100,000/time to VND 300,000/time, and the maximum total expenditure for soliciting opinions being VND 1,000,000/person/document.

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

4. Expenditure for drafting documents:

a) Expenses for drafting legal normative documents on elections: Implemented according to Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on the preparation of budgets, management, use, and settlement of state budget funds to ensure legislative activities and the completion of the legal system (Circular No. 338/2016/TT-BTC).

b) Expenses for drafting documents outside the scope of Circular No. 338/2016/TT-BTC related to election work, having nationwide scope, issued by the Standing Committee of the National Assembly, the National Election Council, its Subcommittees, the Ministry of Home Affairs, the Vietnam Fatherland Front Central Committee, and the Office of the National Election Council (plans, notifications, specialized guidance documents for election services, interim summary reports, comprehensive reports, final summary reports of the national election): - Drafting documents: VND 2,000,000/document (for the final product, including revisions and editing). Specifically, for comprehensive reports on the election submitted to the National Assembly, the level is equivalent to drafting new Resolutions of the National Assembly (new documents) as stipulated in Point b, Clause 2, Article 4 of Circular No. 338/2016/TT-BTC.

The expenditure level ranges from VND 100,000/person/time to VND 300,000/person/time, with the maximum total expenditure for soliciting opinions being VND 1,000,000/person/document.

- Soliciting opinions in writing from individuals and experts: - Chairpersons and Deputy Chairpersons of the National Election Council; Heads of the National Election Council's Subcommittees: VND 2,200,000/person/month.

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

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

- Members of the National Election Council; Deputy Heads and Members of the Subcommittees; Chief and Deputy Chiefs of the National Election Council's Office; Permanent Members of the National Election Council's Office: VND 2,000,000/person/month.

- Members of the National Election Council's Office; Members of the Working Groups assisting the National Election Council's Office: VND 1,800,000/person/month.

The duration for receiving allowances for election service work starts from the effective date of Resolution No. 118/2020/QH14 dated June 19, 2020 of the National Assembly on the establishment of the National Election Council and Resolution No. 04/2020/HĐBCQG dated September 16, 2020 of the National Election Council until the end of the Council's term. In cases where a person performs multiple tasks, they shall only receive the highest allowance. The list of allowance recipients shall be implemented according to the approved resolutions and decisions establishing the Council.

b) Individuals directly mobilized and conscripted to serve election work (excluding those already mobilized and conscripted to participate in the Subcommittees and Working Groups assisting the National Election Council's Office) shall receive a daily allowance of VND 100,000/person/day; the duration for receiving allowance shall not exceed 15 days (excluding days spent in inspection teams, direct service to the public and handling complaints and appeals about elections, the day before the election day, and the election day).

If the duration of direct mobilization and conscription for election service work exceeds 15 days, the allowance shall be paid at the maximum rate of VND 1,500,000/person/month based on the approved mobilization and conscription decisions and documents.

c) Specifically for two days (the day before the election and the election day): A daily allowance of VND 150,000/person/day shall be provided to all forces directly involved in election service work; the list of beneficiaries shall be based on the approved decisions and documents of the competent authority.

- Chairpersons and Deputy Chairpersons of the National Election Council; Heads of the National Election Council's Subcommittees;

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

a) The level of support is VND 500,000/person/month for:

- Members of the National Election Council; Deputy Heads and Members of the Subcommittees; Chief and Deputy Chiefs of the National Election Council's Office; Permanent Members assisting the Standing Committee of the Vietnam Fatherland Front Central Committee; Permanent Members assisting the Minister of Home Affairs;

- Members of the National Election Council; Deputy Heads and members of the Subcommittees; Director and Deputy Directors of the Office of the National Election Council; permanent working group of the Standing Committee of the Vietnam Fatherland Front Central Committee; permanent working group for the Minister of the Ministry of Home Affairs;

- Members belonging to the National Election Council's Office.

b) In cases of necessity, the Director of the Office of the National Election Council, the Central Committee of the Vietnam Fatherland Front, and the Minister of Home Affairs shall decide on the list of officials participating in election service work to be supported with mobile phone charges, with the maximum support amount not exceeding 300,000 VND/person/month;

c) The period for receiving support for mobile phone charges shall be calculated based on the actual time serving election work, from the date when Resolution No. 118/2020/QH14 of the National Assembly dated June 19, 2020 on the establishment of the National Election Council and Resolution No. 04/2020/HĐBCQG of the National Election Council dated September 16, 2020 take effect until the National Election Council completes its mission.

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 maximum expense is 350,000 VND/box.

9. Expenses for engraving seals:

In cases where old seals cannot be used or need to be supplemented, the maximum expense is 250,000 VND/seal.

10. Expenses for posting election candidate lists:

In cases where there is no posting board, or the old board cannot be used or needs to be supplemented, the maximum expense is VND 1,500,000/board.

11. Expenses for building, updating, and operating the electronic information portal for election work of the National Election Council: To be implemented according to the provisions stipulated in Decree No. 73/2019/NĐ-CP dated September 5, 2019 of the Government on the management of investment in the application of information technology using state budget funds and current laws.

12. Expenses for propaganda and printing: To be implemented according to the current laws on bidding.

13. Expenses for equipment serving the Office of the National Election Council: To be implemented according to the current standards, regulations, and expenditure limits within the annual budget allocated to the Office of the National Assembly.

14. Other expenses arising in practice that have not been specified in this document and other regulatory legal documents: The Office of the National Election Council shall coordinate with the Office of the National Assembly to supplement and unify the regulations; the Chairman of the Office of the National Assembly shall issue such regulations 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. For the contents of expenses prescribed in Article 2 of this Circular: Based on the financial level prescribed in Article 3 of this Circular, based on the financial level for election service work guaranteed by the central budget as notified, based on the actual situation at the locality and the ability to balance the local budget, the Chairman of the Provincial Election Council, the Municipal People's Councils under the Central Government shall coordinate with the Chairman of the same-level People's Committee to submit to the Provincial People's Council, the Municipal People's Council for decision on the specific expense levels and the period for receiving support at the locality.

2. For special tasks with expenses outside the established standards, norms, and expenditure limits: Based on the financial level for election service work guaranteed by the central budget as notified and stipulated in this Circular, based on the actual situation at the locality and the ability to balance the local budget, the Chairman of the Provincial Election Council, the Municipal People's Councils under the Central Government shall coordinate with the Chairman of the same-level People's Committee to submit to the Provincial People's Council, the Municipal People's Council for decision on the specific expense levels at the locality.

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.

Article 5. Establishment, Implementation of Budget Estimates and Accounting, Finalization of Election Expenses

The establishment of budget estimates, management, allocation, payment, and finalization of election expenses shall be carried out in accordance with the current provisions of the State Budget Law, the Accounting Law, and other guiding documents. This Circular provides specific guidance on the following points:

1. On Budget Preparation:

a) For Ministries and Central Agencies: Based on the tasks and activities serving the work of electing deputies to the National Assembly of the 15th term and deputies to People's Councils at all levels for the 2021-2026 term assigned by the National Election Council, based on the expenditure regulations stipulated in this Circular and existing expenditure regulations, Ministries and Central Agencies responsible for organizing elections shall prepare budget estimates for expenses serving the work of electing deputies to the National Assembly of the 15th term and deputies to People's Councils at all levels for the 2021-2026 term and submit them to the Office of the National Election Council, simultaneously sending them to the Ministry of Finance.

b) For provinces and centrally-administered cities:

Based on the number of voters in the locality, based on approved expenditure regulations, Election Teams, Election Boards (National Assembly Election Boards, Provincial, District, Commune-level People's Council Deputies Election Boards) shall prepare budget estimates for organizing elections for National Assembly deputies and People's Council deputies at their respective levels and submit them to the same-level Election Commission for consolidation and submission to the higher-level Election Commission.

Provincial-level Election Commissions: Based on the number of Election Commissions at various levels; Election Boards (National Assembly Election Boards, Provincial, District, Commune-level People's Council Deputies Election Boards); the number of Election Teams; the number of members of various Election Commissions, Election Boards, and Election Teams; the number of voters in the locality; based on the expenditure regulations stipulated in this Circular and existing expenditure regulations, they shall consolidate and review the budget for organizing elections for National Assembly deputies and People's Council deputies at all levels in their locality and submit it to the Office of the National Election Council, simultaneously sending it to the Ministry of Finance.

c) On the basis of the budget estimates prepared by Ministries and Central Agencies, the Vietnam Fatherland Front Central Committee, and provincial-level Election Commissions, the Office of the National Election Council shall establish principles and criteria for allocating election funds to Ministries and Central Agencies, and localities for submission to the National Election Council for decision. Based on the National Election Council's opinions, the Office of the National Election Council shall compile the plan for allocating central government budget funds to Ministries and Central Agencies, and localities for organizing election services and submit it to the Ministry of Finance for submission to the Prime Minister for decision.

2. On Allocation and Assignment of Budget Estimates:

a) After the Prime Minister decides on the budget for organizing elections for National Assembly deputies and People's Council deputies at all levels, the Ministry of Finance shall notify the budget for elections to provincial-level Election Commissions and Ministries and Central Agencies responsible for organizing election preparations.

b) Based on the election budget notified by the Ministry of Finance, based on the number of voters in the administrative area, and the characteristics of each region, provincial-level Election Commissions shall approve plans for allocating the election budget and instruct the Provincial Finance Departments to notify the election budget to relevant agencies and organizations at the provincial level and district-level Election Commissions. District-level Election Commissions shall decide on the allocation of the budget and instruct the District Finance Departments to notify the election budget to commune-level Election Commissions, Election Teams, Election Boards, and relevant agencies and organizations in their areas.

In cases where district-level Election Commissions are established based on electoral units comprising two or more district-level administrative units, the office of the district-level Election Commission shall allocate the budget estimate for the election to the financial agency of the district, county, town, or city under the province where the office is located.

3. Regarding the organization of implementation of budget estimates, control of expenditures, advance payments, settlement, and finalization of budgets: Agencies and units shall implement according to the provisions of the State Budget Law and guiding documents; Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures in the Treasury sector; Circular No. 62/2020/TT-BTC dated June 22, 2020, of the Ministry of Finance guiding the control and settlement of regular expenditures from the state budget through the Treasury. This Circular provides specific guidance on the following points:

a) Election expenses shall be recorded in the operational expenses of state management agencies, the Party, and mass organizations according to the current state budget classification;

b) Ministries, agencies, and units at the central level allocated election expenses shall be responsible for managing, using, and finalizing expenses in accordance with current financial expenditure regulations, and consolidating them into the annual finalization report of their agency or unit at the end of the year;

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.

In cases where Election Teams and Election Boards complete their tasks after the National Election Council and the Election Commission announce the election results but the finalization of expenses has not been completed, the Team Leader of the Election Team and the Chairman of the Election Board shall delegate responsibility and authorize members of the Election Team and the Election Board who are representatives of the People's Committees to finalize the expenses with the same-level financial agency.

Financial agencies at all levels shall be responsible for reviewing and approving the finalization of expenses of agencies and units using expenses for election services; Provincial Finance Departments shall be responsible for compiling the election expenses used into the local budget finalization report and finalizing with the Ministry of Finance according to the provisions of the State Budget Law and guiding documents.

d) At the conclusion of the election activities, within 90 days, Ministries and Central Agencies and Provincial Finance Departments shall submit reports on the allocation and use of election expenses to the Office of the National Election Council and the Ministry of Finance for consolidation and reporting to the competent authority.

Article 6. Implementation Provisions

1. This Circular takes effect from January 8, 2021.

2. With regard to the workload of ministries, sectors, and localities that have been implemented before this document comes into effect; ministries, sectors, and localities shall base their final accounts of funds on the provisions of this document and actual, lawful expenditure vouchers in accordance with the State Budget Law.

3. Depending on the actual situation, in cases where it is necessary to supplement policies related to the prevention and control of the COVID-19 pandemic, ministries, sectors, and localities shall implement according to the directives of the competent authority regarding the prevention and control of the COVID-19 pandemic, ensuring promptness and effectiveness.

4. When regulations on standards and expenditure limits referred to for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied in accordance with the amended, supplemented, or replacing documents.

5. During the implementation process, if there are difficulties or obstacles, ministries, central agencies, and localities are requested to report to the Office of the National Election Council and the Ministry of Finance for timely resolution.