Circular No. 103/2003/TT-BTC guides the contents of revenue and expenditure of Veterans' Associations in administrative agencies, public institutions, and state-owned enterprises.

CIRCULAR  
Guidelines on the revenue and expenditure of associations of former combatants in administrative agencies, public institutions, and state-owned enterprises
administrative agencies, public service units, State-owned enterprises

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Implementing Directive No. 487/TTg dated July 3, 1997 of the Prime Minister on the organization and operation of associations of former combatants in administrative agencies, public institutions, and state-owned enterprises, and Resolution No. 09-NQ/TƯ dated January 8, 2002 of the Politburo on strengthening the Party's leadership over the work of former combatants in the new revolutionary period; After reaching consensus with the Central Association of Former Combatants of Vietnam, the Ministry of Finance provides guidelines for financial management concerning the revenue and expenditure of associations of former combatants in administrative agencies, public institutions, and state-owned enterprises (referred to collectively as agencies and units) as follows:

1/ Sources of revenue ensuring the operation of associations of former combatants in agencies and units include:

- Membership fees retained according to the regulations in the association’s charter.

- Revenue from donations, support, and fundraising activities from organizations and individuals both within and outside the country for the association (if applicable).

- Revenue from fundraising activities of local associations such as organizing days of labor, collecting money or goods.

- Financial support according to the provisions of the law from administrative agencies and public institutions (for associations of former combatants in state management agencies and public institutions); from state-owned enterprises (for associations of former combatants in state-owned enterprises).

- Other sources of revenue (if applicable).

2/ Contents of expenditure for the operation of associations of former combatants in agencies and units include:

- Expenditure for organizing conferences to disseminate the policies and guidelines of the Party and State.

- Expenditure for training, capacity building, and vocational training for association work.

- Allowances for staff engaged in association work according to the regulations of the competent authority.

- Expenditure for annual reviews, summaries, and commendations.

- Expenses for association activities such as meetings, regular gatherings, purchasing books, newspapers, office supplies, etc.

The above expenditures must comply with current financial expenditure standards and regulations.

3/ Budget preparation:

- For administrative agencies and public institutions: annually, based on specific programs of activities, associations of former combatants in administrative agencies and public institutions prepare budgets for funding their operations for the year, revenue forecasts (if applicable), and requests for support to be submitted to their own financial departments; Administrative agencies and public institutions are responsible for consolidating the funds necessary to ensure the operation of associations of former combatants according to the specified expenditure items and current financial expenditure regulations into their own budget submissions to the financial authorities at the same level.

- For state-owned enterprises: annually, based on specific programs of activities, associations of former combatants in state-owned enterprises prepare budgets for funding their operations for the year, revenue forecasts (if applicable), and requests for support to be submitted to their own financial accounting departments. State-owned enterprises are responsible for providing funding for the operation of associations of former combatants according to the specified expenditure items and reasonable expenditure regulations stipulated by the competent authority.

4/ Use of funds and final accounts:

- For administrative agencies and public institutions: based on the approved budget, administrative agencies and public institutions are responsible for allocating the allocated budget, clearly specifying the amount of funds allocated for supporting the operations of the association of former combatants. The heads of administrative and public institutions are responsible for informing the association of former combatants about the amount of funds available for use during the year and submitting final accounts for the funds used for the operations of the association of former combatants according to the corresponding chapters, types, sections, and items of the current state budget classification together with the annual final accounts report of the managing agency or unit.

- For state-owned enterprises: state-owned enterprises are responsible for providing funding for operations and informing the association of former combatants in the unit so that they can proactively implement tasks. The amount of funding provided for the operations of the association of former combatants in the unit is recorded and settled as reasonable expenses of the enterprise.

Annual final accounts reports of administrative agencies, public institutions, and state-owned enterprises need to separately explain the contents of expenditures for supporting the operations of the association of former combatants.

Local associations of former combatants in agencies and units must maintain records of all revenues and expenditures, implement financial transparency regulations, and submit final accounts to the agencies and units in accordance with current regulations and the association’s charter.

5/ Implementation clauses:

This Circular takes effect from January 1, 2004, and replaces Circular No. 72/1998/TT-BTC dated May 25, 1998 of the Ministry of Finance. Any issues arising during implementation should be reported to the Ministry of Finance for study and resolution./.