Circular No. 104/1999/TT-BTC guides the allocation, use, and settlement of funds for the election of People's Council representatives at all levels for the 1999-2004 term.

CIRCULAR

OF THE MINISTRY OF FINANCE NUMBER 104/1999/TT-BTC DATE AUGUST 24, 1999
GUIDELINES FOR ISSUING, USING AND SETTLING EXPENSES
SERVING THE ELECTION OF DELEGATES TO PEOPLE'S COUNCILS AT ALL LEVELS
TERM 1999 - 2004

Pursuant to the Law on Elections of People's Councils adopted at the fifth session of the Ninth National Assembly on June 21, 1994.

Pursuant to Directive No. 23/1999/CT-TTg dated August 16, 1999 of the Prime Minister on the election of delegates to people's councils at all levels for the term 1999-2004.

The Ministry of Finance issues guidelines for issuing, using and settling expenses serving the election of delegates to people's councils at all levels for the term 1999-2004 organized on November 14, 1999 as follows:

I/ GENERAL PROVISIONS:

1- Based on the total expenditure ceiling for the election of delegates to people's councils at all levels for the term 1999-2004 approved and the detailed allocation of expenditure by the Joint Ministry of Finance - Organizational Affairs Office of the Government to provinces, centrally governed cities, and relevant ministries and sectors, the Ministry of Finance will transfer election funds to localities to organize the election work in the form of "delegated funds" through the Provincial Department of Finance and Price Control and implement the issuance of funds to ministries and sectors by notifying the approved budget limits.

2- Funds serving the election work of delegates to people's councils at all levels 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 expenditures. After the election ends, they must be carefully preserved for use in subsequent elections.

3- Upon completion of the election, the polling stations, election boards, election councils, and relevant agencies and units shall settle the election funds used according to current financial regulations and the provisions of this circular.

II/ SPECIFIC PROVISIONS

1/ Expenditure items:

1.1. Expenses for election materials and publications:

- Expenses for printing voter cards, ballots, polling place rules, writing voter cards, voter lists, insignia for polling station staff, election minutes, and other documents serving the election process.

- Expenses for preparing and printing materials to serve and guide the election process.

- Expenses for materials serving the election such as the Law on Organization of People's Councils, the Law on Election of People's Councils, guiding documents implementing the Law, and other publications serving the election.

1.2. Expenses for election publicity, guidance, and administrative costs for the election process:

- Expenses for decorating loudspeakers and security at polling stations;

- Expenses for supplementary ballot boxes and engraving seals of the election organization.

- Expenses for compensating those directly serving during the election period.

- Expenses for publicity, guidance, office supplies, and other matters related to the election process;

- Communication expenses serving the election;

- Other direct expenses serving the election process...

1.3. Conference expenses:

- Expenses for negotiation meetings following the five-step process of the election procedure;

- Training meetings, deployment meetings, summary meetings, and rewards.

1.4. Expenses for election direction, inspection, and supervision:

- Expenses for fuel, travel expenses, counting ballots, and transporting ballots...

2/ Budgeting expenses:

2.1 For expenses serving the election of localities:

Based on the budget allocated by the competent authority, taking into account the number of voters in the locality, the characteristics of each region...the provincial People's Committee of centrally governed cities will allocate the budget to the election boards, provincial election councils, and other relevant provincial agencies and counties (hereinafter referred to as counties) for approval by the same-level election council.

Based on the budget allocated by the provincial election council, the county People's Committee will notify the budget for the election of polling stations, election boards, and other relevant county agencies for approval by the county election council to send to the County Finance Department and the State Treasury Branch for issuance.

Based on the expenditure items specified in Point 1 of this circular, organizations assigned tasks to serve the election process and relevant agencies will prepare budgets for submission to the same-level finance agency for issuance of funds, and also submit to the same-level election council for monitoring.

2.2 For expenses serving the election of central agencies:

Central ministries and sectors assigned tasks to serve the election, based on their tasks, the total budget announced, and current financial regulations, will prepare budgets for submission to the Organizational Affairs Office of the Government and the Ministry of Finance for issuance.

3/ Issuing and managing funds:

- The Ministry of Finance will issue funds in the following forms:

+ Allocating budget limits to ministries and sectors.

+ Issuing payment orders to centrally governed cities.

Based on the total budget allocated to localities as stipulated in Point 1, Part I above, the Ministry of Finance will temporarily allocate 50% of the total budget to each locality to have funds to prepare for the election. By October 15, 1999, the remaining budget will be issued to continue completing the election work.

- Provincial Departments of Finance and Price Control will, based on the election budget announced by the Ministry of Finance, the budget allocation table of the county election council for the units to use, and the budget estimate for the election process submitted by the units, implement the transfer of funds to the units in the form of delegated payments.

- Based on the budget announced by the Provincial Department of Finance and Price Control, the budget allocation table of the county election council, and the budget estimate for the election process submitted by the units, the State Treasury Branch of the county will check the legality and validity of the vouchers and the chief executive's order to promptly issue funds to the units.

4/ Settling funds:

Upon completion of the election, units using election funds need to promptly proceed with the settlement of funds according to the following procedures:

- Polling stations and election boards will settle accounts with the Financial Departments of communes, wards, and towns.

- The County Financial Department will settle accounts with the Provincial Department of Finance and Price Control and report to the county election council.

- The Provincial Department of Finance and Price Control has the responsibility to review and approve the settlement of funds by the units using them, compile and report the settlement to the Ministry of Finance and report to the provincial election council.

- Ministries and sectors will settle funds with the Ministry of Finance.

Not later than forty-five days after the conclusion of the election, the Departments of Finance and Prices of provinces and centrally governed cities and Ministries and sectors using election funds must settle the expenses incurred for the election with the Ministry of Finance to be consolidated into the settlement of the State Budget, in accordance with the forms prescribed by Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the System of Accounting Regulations for Administrative and Public Services; (accompanied by a detailed explanation and description of each expenditure item).

In cases where election funds are not fully utilized, localities and Ministries and sectors shall be responsible for returning the excess funds to the central budget.

III/ IMPLEMENTATION PROVISIONS

This Circular applies to the elections of People's Councils at all levels for the term 1999-2004 and takes effect from the date of signature.

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