Circular No. 108/2010/TT-BTC stipulates the preparation of budgets, management, and utilization of funds to ensure activities for implementing the financial management information system (FMIS) under the Public Financial Management Reform Project.

CIRCULAR

Regulations on the preparation of budget estimates, management, and utilization of funds for administrative procedure control activities

ensuring the implementation of the financial information system

for budget management and state treasury under the Public Financial Management Reform Project

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the Prime Minister's Decisions: No. 432/QD-TTg dated April 21, 2003 approving the Feasibility Report of the "Public Financial Management Reform" Project, No. 974/QD-TTg dated August 28, 2003 on implementing the "Public Financial Management Reform" Project;

Following the guidance of the Prime Minister in the Government Office's letter No. 4591/VPCP-KTTH dated July 2, 2010;

The Ministry of Finance stipulates the procedures for preparing budgets, managing, and using funds to ensure the activities of implementing the financial information system for budget management and state treasury (TABMIS) as follows:

Article 1. Objectives and Scope of Implementation

Staff members participating in the implementation of TABMIS include:

1. The Ministry of Finance and its subordinate units;

2. Ministries, sectors, and central agencies;

3. Provincial Departments of Finance (hereinafter referred to as provinces), District Finance Departments, County Finance Departments, City Finance Departments under provinces (hereinafter referred to as districts), specialized departments, and agencies under provinces. The number of staff members participating must be appropriate to the nature and workload of each unit, with specific lists based on the dispatch documents from the units responsible for mobilization.

Article 2. Sources of Funds

1. World Bank (WB) loan funds for implementing the Public Financial Management Reform Project.

2. Counterpart funds provided by the Vietnamese Government for the project.

Article 3. Contents of Expenditure, Levels of Expenditure, and Sources of Funds for Implementing TABMIS Activities:

The contents and levels of expenditure for implementing TABMIS activities shall be carried out according to the current financial expenditure standards and norms applicable to state administrative agencies. This Circular guides certain special contents and levels of expenditure and sources of funds, specifically as follows:

1. Expenditures for organizing meals and accommodation for training, conferences, and workshops to guide the implementation of TABMIS for relevant entities:

a) Recipients: as specified in Article 1 of this Circular.

b) Sources of funding:

- Expenses for training workshops (computer training, policy mechanism training, accounting regulations, and guidance on implementing TABMIS) shall be allocated from the counterpart project funds.

- Expenses for training activities using the TABMIS system within the scope of the TABMIS implementation contract shall be allocated from the loan funds and counterpart funds (in accordance with the agreement ratio).

c) Level of expenditure: Implemented according to the regulations of the Ministry of Finance regarding travel expenses and conference expenditure standards for administrative agencies and public institutions nationwide. Units sending staff to participate will not reimburse travel allowances (meal and accommodation expenses) for participants in accordance with the prescribed regulations.

2. Expenditures for organizing meals and accommodation during the implementation of TABMIS:

a) Recipients and contents of expenditure:

- Organizing meals and accommodation for staff involved in centralized data entry (including concentrated data entry sessions) in the implementation of TABMIS at local levels, including staff from provincial and district State Treasury offices; staff from provincial and district Department of Finance; and staff from specialized departments and agencies under provinces.

- Providing lunch allowances for staff from ministries, sectors, central agencies, and some specialized departments of Hanoi City during centralized data entry sessions (including concentrated data entry sessions) at the Ministry of Finance.

b) Source of funds: Counterpart project funds.

c) Amount of expenditure:

- The level of expenditure for organizing meals and accommodation for staff related to the implementation of TABMIS at local levels shall be implemented according to the current travel expense regulations of the Ministry of Finance.

- Lunch allowance for staff from ministries, sectors, and central agencies participating in centralized data entry at the Ministry of Finance: 30,000 VND/person/day, during the period of centralized data entry and actual participation time.

3. Support expenditures:

a) Recipients: staff directly involved in receiving and operating the TABMIS system at implementation units; including staff from the Ministry of Finance; central, provincial, and district State Treasury offices; staff from provincial and district Department of Finance (excluding those specified in point a, clause 7 below).

b) Source of funds: counterpart project funds.

c) Level of expenditure: 350,000 VND/person/month and only applicable for one month.

4. Expenditures for purchasing equipment, installing training rooms, and centralized data entry rooms for implementing TABMIS.

a) Contents and levels of expenditure: carried out according to the guidelines of the Project Management Board and the TABMIS Implementation Board based on the requirements of the implementation work at the local level.

b) Procurement method: procurement shall be carried out according to the current regulations of the State and the Ministry of Finance.

c) Source of funds: from loan and counterpart funds.

5. Other expenditures for implementing TABMIS at local levels, including: rental fees for data entry and training rooms, rental of equipment (if any); technical support costs for maintaining training and data entry rooms; office supplies; drinking water; transportation costs for staff from the implementation area from their accommodation to the centralized training and data entry locations.

Source of funds: from loan and counterpart funds.

Level of expenditure: according to current regulations. In cases where there are no specified levels of expenditure, the Director of the Project Management Board shall decide on appropriate levels of expenditure based on the content, unit price, duration, and location of implementation.

6. Expenditures to ensure the operation of the TABMIS communication network until the end of the project:

a) Allowances for staff participating in the TABMIS communication network according to the Ministry of Finance's Decision and requests from units dispatching personnel if there are changes in personnel: 200,000 VND/person/month.

b) Allowances for office supplies and printing materials: 300,000 VND/month for each Provincial Department of Finance and 300,000 VND/month for each Provincial State Treasury.

c) Source of funds: 100% counterpart funds.

7. Allowances for staff of the TABMIS Implementation Board:

a) Subjects to which this applies: Officials mobilized to participate in the TABMIS Implementation Board pursuant to the decision of the Minister of Finance and the mobilization letter for officials to participate in the project issued by the Head of the TABMIS Implementation Board.

b) Source of funds: counterpart project funds.

c) The level of expenditure shall be applied according to Clause 1, Article 3 of Circular No. 219/2009/TT-BTC dated November 19, 2009, of the Ministry of Finance, prescribing certain budgetary norms applicable to projects/programs using Official Development Assistance (ODA) funds based on the actual time spent on the project as confirmed by the Head of the TABMIS Implementation Board.

Article 4. Establishment, implementation of the budget estimate, and final settlement of expenses

The establishment, implementation of the budget estimate, and final settlement of expenses shall be carried out in accordance with current regulations. The state budget ensures counterpart funding as prescribed to implement the TABMIS deployment and is allocated within the annual state budget estimate of the Ministry of Finance.

Article 5. Implementation Provisions

1. This Circular takes effect 45 days from the date of signature and applies during the process of implementing TABMIS.

2. During the implementation process, if there are difficulties or obstacles, they should be reported to the Ministry of Finance for study and resolution.