Circular No. 109/2016/TT-BTC on the preparation of budgets, management, use, and settlement of funds for conducting statistical surveys and the National General Census

CIRCULAR

Regulations on the preparation of budgets, management, utilization, and settlement of funds for conducting statistical surveys and national comprehensive statistical censuses

a) This Circular stipulates the preparation of budgets, management, utilization, and settlement of funds guaranteed by the state budget to implement national comprehensive statistical censuses and statistical surveys (including: Statistical surveys within the national statistical survey program and statistical surveys outside the national statistical survey program) as prescribed by the Law on Statistics dated November 23, 2015;

______________

Pursuant to the Law on Statistics dated November 23, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

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

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

The Minister of Finance issues this Circular on the preparation of budget estimates, management, use and settlement of expenses for conducting statistical surveys and national censuses.

Article 1. Scope of Regulation and Applicability

2. Applicability:

b) For statistical surveys funded from investment development capital, economic public service capital, environmental public service capital currently being implemented according to separate guiding documents; statistical surveys using non-reimbursable aid funds not falling within the scope of adjustment of this Circular (except in cases where the donor or the representative with authority of the donor and the Ministry of Finance have not agreed on the expenditure level, which shall be applied according to the expenditure level prescribed in this Circular).

b) Local budgets ensure funding for statistical surveys decided by the Chairman of the People's Committee of provinces and centrally-administered cities.

2. Scope of application of this Circular: Individuals, agencies, units related to statistical surveys and national censuses.

Article 2. Sources of Funds

1. The state budget guarantees and allocates in the budget expenditure plan of ministries, sectors, localities according to the分级任务的剩余部分如下：

a) The central budget guarantees the expenses for conducting the national census and statistical surveys organized and carried out by central agencies.

1. Expenditure to support the organizing agency of statistical surveys in formulating statistical survey plans, creating statistical survey forms, and compiling, analyzing, and evaluating statistical survey results through lump-sum payments. The lump-sum amount (including conference fees, meeting fees for review boards, acceptance fees, fees for hiring experts to select statistical survey samples, and other expenses directly related to the formulation of statistical survey plans, creation of statistical survey forms, and compilation, analysis, and evaluation of statistical survey results) is as follows:

2. Other legitimate sources of funding as provided by law.

Article 3. Contents and levels of expenditures for statistical surveys guaranteed by the central budget

Depending on the scale and nature of the statistical survey, the head of the organizing agency of the statistical survey decides the specific lump-sum amount for each activity mentioned above appropriately. The head of the unit assigned the lump-sum payment may decide on the content and expenditure level within the allocated lump-sum budget to ensure the implementation of tasks.

a) Expenditures for developing the survey plan and creating survey forms: Maximum 30 million VND.

b) Expenditures for compiling, analyzing, and evaluating the results of the survey:

- Central organizing agency: Maximum 30 million VND.

- Provincial-level survey agency (if any): Maximum 10 million VND.

2. Expenditure to compile handbooks for statistical surveyors according to the decision of the competent authority: The content and expenditure level apply according to the regulations on expenditure for compiling training textbooks for vocational secondary education programs as prescribed in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance regarding the content and expenditure level for building framework programs and compiling programs and textbooks for subjects in higher education, college, and vocational secondary education programs.

3. Expenditure for printing guidance materials for statistical surveys, handbooks for statistical surveyors, statistical survey forms, statistical survey tables, and publishing statistical survey publications (if any): Implemented according to current laws on regular procurement bidding to maintain the operation of state agencies and units.

- Outsourcing contents: Reviewing and listing survey subjects (only carried out when it is necessary to outsource for the first-time statistical surveys or statistical surveys that change survey subjects according to the statistical survey plan), collecting statistical data, rechecking statistical survey forms, translating ethnic languages while guiding, and hiring guides who are not translators.

5. Expenditures for labor costs:

a) Outsourcing labor costs:

- Regarding expenditure levels: The average daily outsourcing fee for implementing the above tasks is calculated based on the highest regional minimum wage rate set by the State at the time of conducting the statistical survey. Within the allocated budget, depending on the specific area, the organizing agency of the statistical survey decides the actual payment level for the above tasks appropriately.

(Example: The highest regional minimum wage rate set by the State is VND 3,500,000 per month. The daily labor cost standard for preparing the outsourcing budget is: VND 3,500,000 ÷ 22 days = VND 159,000).

b) In cases where civil servants of the Office - Statistics at commune, ward, and town levels participate in reviewing and listing survey subjects, collecting statistical data, and rechecking statistical survey forms, they will be supported with 50% of the outsourcing statistical surveyor's labor cost as prescribed in point a, clause 5, Article 3 of this Circular.

As for the guide's remuneration who is not an interpreter: The amount to be paid shall be seventy percent of the remuneration for hiring an interpreter兼任导游人员。

c) In cases where statistical surveys involve deep and complex content and do not use outsourced statistical surveyors but instead use civil servants and employees of the agency or unit to conduct the surveys, they can be reimbursed up to 50% of the outsourcing statistical surveyor's labor cost as prescribed in point a, clause 5, Article 3 of this Circular.

In cases where civil servants and employees of the agency or unit conduct statistical surveys outside regular working hours, they can be reimbursed up to the outsourcing statistical surveyor's labor cost as prescribed in point a, clause 5, Article 3 of this Circular and cannot be reimbursed for overtime pay or travel allowances.

The head of the agency or unit conducting the statistical survey decides to assign personnel with professional statistical expertise and experience in information exploitation to participate in collecting statistical survey information and rechecking statistical survey forms (in addition to their regular duties) as required by the statistical survey plan.

d) Based on the approved statistical survey plan, the head of the organizing agency of the statistical survey implements the lump-sum labor cost for statistical surveys as prescribed in points a, b, and c of this clause according to the number of statistical survey forms suitable for the survey area. Payment to statistical surveyors is based on the acceptance record of the quantity and quality of statistical survey forms and the labor cost according to the statistical survey forms.

d) On the basis of the approved survey and statistical investigation plan, the head of the leading agency shall implement the payment for the survey and statistical investigation labor costs as specified in points a, b, and c of this clause according to the number of survey and statistical investigation forms suitable to the survey and statistical investigation area. The payment to the survey statisticians shall be based on the acceptance certificate of the quantity and quality of the survey and statistical investigation forms and the labor cost amount stated on the survey and statistical investigation forms.

6. Expenditure for inspection and supervision of statistical investigation activities and verification of statistical survey forms: The content and level of expenditure shall be implemented according to the working expense regulations stipulated in Circular No. 97/2010/TT-BTC.

7. Expenses for providing information subjects; specific expenditure levels are as follows:

a) For individuals:

- Less than 30 items or 30 items: Maximum 40,000 VND per form.

- More than 30 items to 40 items: Maximum 50,000 VND per form.

- More than 40 items: Maximum 60,000 VND per form.

b) For organizations (excluding state agencies providing information as prescribed):

- Less than 30 items or 30 items: Maximum 85,000 VND per form.

- More than 30 items to 40 items: Maximum 100,000 VND per form.

- More than 40 items: Maximum 115,000 VND per form.

Based on the form of information provision, the leading agency organizing the statistical investigation shall decide on the specific support level accordingly. In cases where the information providers are state agencies, the support expenditure for information provision shall be 50% of the expenditure level specified at point b, clause this.

8. Expenditure for transporting statistical investigation materials, renting vehicles for field statistical investigations: Payment shall be made based on the ticket price, purchase receipt, invoice, and transportation contract. In cases where transportation is conducted in areas without passenger transport means of business organizations or individuals as prescribed by law, and other transport means must be rented, the head of the statistical investigation agency shall consider and decide to reimburse the rental cost of transport means based on the rental contract or receipt from the transport means owner at the average actual rental rate in the locality within the allocated budget or pay a maximum of 0.2 liters of gasoline/km calculated based on administrative boundaries and gasoline prices at the time of use.

a) Acceptance, inspection, coding, cleaning, and perfecting of statistical survey forms: Implementation shall be based on a fixed payment for hiring statistical investigators to collect data; the specific fixed amount shall depend on the complexity of the statistical survey forms in various statistical investigations, but shall not exceed 7% of the payment for statistical investigators collecting data.

b) Expenditure for building software to enter and process, aggregate statistical investigation data (if necessary); expenditure for entering data and processing, aggregating data;

c) Building databases, maintaining websites, publishing electronic products about statistical investigation results.

The content and level of expenditure for points b and c shall be implemented according to the provisions stipulated in Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance guiding the expenditure levels for creating 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 Communications guiding the management and use of funds to implement the National Program on the Application of Information Technology in State Agency Operations. The head of the leading agency conducting the statistical investigation shall be responsible for deciding on these expenditure contents to ensure economy.

10. Expenses for compiling statistical survey publications (if any): Shall be carried out in accordance with the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration systems in the fields of press and publication.

11. Expenditure for announcing statistical investigation results: Depending on the nature and necessity of the statistical investigation, the head of the leading agency conducting the statistical investigation shall decide on the announcement of the investigation results through mass media, reporting to competent authorities, or organizing conferences to announce the results. The content and level of expenditure for organizing conferences to announce statistical investigation results shall be carried out according to the conference organization expenditure regulations stipulated in Circular No. 97/2010/TT-BTC; expenditure for announcing through mass media: Implemented according to current laws regarding regular procurement bidding to maintain the operations of state agencies and units.

12. Other related expenses for the statistical survey, including:

a) Office supplies, communication expenses, fuel and other related expenses for directly implementing statistical investigation tasks: The expenditure level shall be based on valid invoices and receipts and within the allocated budget approved by the competent authority;

b) Interpreting services (if any), translating foreign documents for statistical investigations: The expenditure level shall be implemented according to the interpreting and translating expenditure regulations stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance regarding the expenditure system for receiving foreign guests for work in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality expenses;

c) Overtime work: Within the allocated budget, the head of the agency or unit conducting the statistical investigation shall pay overtime wages according to the provisions stipulated in Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of the wage system for night work and overtime for civil servants and public officials, and any subsequent amendments and supplements (if any).

13. Expenses for trial surveys to perfect plans, methods, indicators, labor norms, and survey forms:

For the first-time national statistical surveys, the head of the agency or unit conducting the national statistical survey may decide to conduct trial surveys within the allocated budget to perfect the survey plan, methods, indicators, workload standards, and survey forms when necessary. The content and level of expenditure for trial surveys shall be implemented according to the corresponding provisions in this Article.

Based on the actual situation in the locality and the local budget balancing capacity, the People's Committee of the province or centrally-administered city shall submit to the same-level People's Council to decide on the specific content and level of expenditure appropriately but not exceeding the maximum level stipulated in Article 3 of this Circular. In cases where the complexity of the statistical survey requires higher expenditure due to difficult survey areas: The People's Committee of the province or centrally-administered city shall submit to the same-level People's Council to decide on some higher expenditure levels but not exceeding 20% of the expenditure level stipulated in Article 3 of this Circular.

Article 5. Content and expenditure levels of National General Statistical Surveys

Implemented according to the content and expenditure levels prescribed in Article 3 of this Circular. Additionally, this Circular provides supplementary provisions on some expenditure items for National General Statistical Surveys as follows:

1. Expenditure for supporting the leading agency organizing the National Census to build the National Census plan, design census forms, and compile, analyze, and evaluate the results of the National Census on a fixed-payment basis. The fixed amount (including meeting expenses, expert selection model census expenses, and other expenses directly related to the National Census plan, form design, compilation, analysis, and evaluation of the National Census results) shall be as follows:

a) Expenses for developing the plan for the National General Statistical Survey and creating survey forms for the National General Statistical Survey: Maximum VND 50 million.

b) Expenses for compiling, analyzing, and evaluating the results of the National General Statistical Survey:

- Main organizing agency of the National General Statistical Survey: Maximum VND 50 million.

- Provincial-level statistical investigation agencies: Maximum VND 15 million.

- District-level statistical investigation agencies (if any): Maximum VND 10 million.

Depending on the scale and nature of the National Population and Housing Census, the agency responsible for organizing the National Population and Housing Census decides on specific quotas for each activity mentioned above as appropriate. The head of the agency or unit assigned the quota shall decide on the content and expenditure level within the allocated budget to ensure the fulfillment of tasks.

2. Expenses for trial surveys to perfect plans, methods, indicators, labor norms, and survey forms for the National General Statistical Survey:

After receiving the opinion of the financial authority at the same level regarding the necessity and funding for the trial survey, the head of the agency responsible for organizing the National Population and Housing Census shall decide to conduct a trial survey within the allocated budget estimate to complete the plan, methods, indicators, labor norms, and census forms of the National Population and Housing Census. The content and expenditure level of the trial survey shall be carried out according to the corresponding provisions set forth in Article 3 of this Circular.

3. Expenditure for hiring people to review and compile lists of survey subjects; expenditure for hiring people to draw maps of areas to be surveyed where deemed necessary by the head of the agency responsible for organizing the National Population and Housing Census: The expenditure level shall be implemented according to the provisions stipulated in point a, Clause 5, Article 3 of this Circular.

4. Expenditure for storing survey forms, purchasing equipment for data entry and processing; purchasing spare parts for machinery and equipment used in the National Population and Housing Census (if any): Implementation shall be in accordance with current laws on procurement for regular purchases aimed at maintaining the operations of state agencies and units.

5. Expenditure for rewarding outstanding collectives and individuals in the National Population and Housing Census according to the decision of the competent authority. The content and expenditure level shall be carried out according to the provisions of the Law on Encouragement and Rewarding; the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Rewarding and guiding documents.

6. Expenditure for publicizing the content of the National Population and Housing Census: Based on the publicity content of the National Population and Housing Census specified in the census plan, the head of the agency responsible for organizing the National Population and Housing Census shall be responsible for selecting the form and content of publicity to ensure the principle of economy and effectiveness, prioritizing publicity through village, ward, town radio stations within the budget estimate approved by the competent authority. The content and expenditure level are as follows:

a) Expenditure for information dissemination activities on mass media (radio, television, press); expenditure for making new and repairing banners, posters, and propaganda posters for the National Population and Housing Census: Implementation shall be in accordance with current laws on procurement for regular purchases aimed at maintaining the operations of state agencies and units;

b) Expenditure for organizing sessions to disseminate the content of the National Population and Housing Census to the survey subjects, including: Expenditure for drinking water, renting loudspeakers, halls (if any). The expenditure level shall be carried out according to the conference expenditure regulations stipulated in Circular No. 97/2010/TT-BTC.

Article 6. Preparation, allocation, and settlement of budgets for statistical surveys and the National General Census

The preparation, allocation, and settlement of budgets for various surveys and the National Population and Housing Census (hereinafter referred to collectively as surveys) shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents. This Circular supplements some of the following contents:

1. Preparation and allocation of budget estimates:

Annually, at the time of preparing the state budget, in accordance with the State Budget Law, based on the decision to conduct surveys and the approved survey plans, the current financial expenditure system, and the provisions of this Circular; the agency entrusted with the main responsibility for organizing surveys shall prepare the survey budget together with the regular budget of the agency and submit it to the direct supervisory agency for consolidation and submission to the financial authority at the same level for approval by the competent authority.

The allocation of budget estimates shall be carried out in accordance with the State Budget Law, guiding documents of the Law, and provisions of this circular.

2. Adjustment of funds during the implementation of tasks: Based on the approved survey plan, the head of the agency entrusted with the main responsibility for organizing the survey may adjust the items, content, and norms of expenditure among the assigned tasks when necessary, ensuring within the total allocated budget.

3. Payment vouchers for statistical surveys:

a) For assigned contents, payment vouchers are as follows:

- For expenditure on developing survey plans; designing survey forms; compiling, analyzing, and evaluating survey results; inspecting, checking, coding, cleaning, and completing survey forms: Completed products accompanied by a Quantity and Quality Acceptance Report.

- For expenditure on the wages of hired census enumerators, which is implemented on a product-based quota basis, i.e., completed census forms. Payment vouchers include: A list of payments made to census enumerators based on completed census forms (Model 01 attached to this Circular) and a Quantity and Quality Acceptance Report.

b) For expenditures that cannot be settled on an assignment basis, payment vouchers shall be implemented in accordance with current regulations.

4. Settlement of statistical survey budgets:

a) The agency responsible for organizing the survey shall accept the results of the entire survey or the results of a phase (for surveys conducted over multiple years) as the basis for reviewing (or auditing) the settlement of survey expenses and preparing the next year's survey budget.

b) At the end of the year, the agency or unit shall consolidate the settlement of survey expenses into the annual budget settlement of the agency or unit and report on the use of survey expenses to the higher-level supervisory agency.

Article 7. Effective Date

1. This circular takes effect from January 1, 2017, and applies from the 2017 fiscal year.

2. Circular No. 58/2011/TT-BTC dated May 11, 2011, of the Ministry of Finance on the management, use, and settlement of funds for conducting various surveys and Circular No. 53/2012/TT-BTC dated April 9, 2012, of the Ministry of Finance on the management, use, and settlement of funds for national censuses decided by the Prime Minister shall cease to be effective from the date this Circular takes effect.

3. When regulations on expenditure systems and norms referred to for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

4. In the course of implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.