Circular No. 11/2002/TT-BTC guiding the management, use, and settlement of funds for the work of delineating and marking boundary pillars on the land border between Vietnam and China.

CIRCULAR

Guidelines for managing, using, and settling accounts for funds serving the work of delineating and marking boundary markers on the land border between Vietnam and China

Pursuant to Directive No. 25/2001/CT-TTg dated October 8, 2001 of the Prime Minister on implementing the work of delineating and marking boundary markers on the land border between Vietnam and China.

To ensure proper management and effective use of the funds from the state budget allocated for serving the work of delineating and marking boundary markers on the land border between Vietnam and China, after reaching consensus with the Ministry of Foreign Affairs, the Ministry of Planning and Investment, the Ministry of Finance hereby provides guidelines for managing, using, and settling accounts for funds allocated annually from the central budget to implement the work of delineating and marking boundary markers on the land border between Vietnam and China as follows:

1. Contents of expenditures serving the work of delineating and marking boundary markers:

a. For central ministries and sectors:

- Expenditures for negotiation activities at the Joint Boundary Commission for delineating and marking boundary markers between Vietnam and China.

- Training costs for interpreters and technical staff involved in delineating and marking boundary markers.

- Costs for printing insignia, forms, maps, and other technical materials serving delineation and marking of boundary markers.

- Salaries and allowances as prescribed, social insurance, health insurance, trade union fees, annual leave travel expenses for technical personnel dispatched from ministries and sectors participating in groups for delineating and marking boundary markers who do not receive salaries from the state budget.

- Special allowances for staff directly participating in groups for delineating and marking boundary markers according to regulations of the Ministry of Labor, Invalids, and Social Affairs.

- Costs for hiring labor (if necessary).

- Travel expenses.

- Costs for surveying, measuring, and map-making activities serving delineation and marking of boundary markers.

- Costs for deploying forces and equipment, organizing plans to ensure security and communication services for delineation and marking of boundary markers.

- Design, production, and transportation costs for boundary markers to border provinces.

- Costs for purchasing machinery and technical equipment serving the work of groups for delineating and marking boundary markers.

- Costs for summary and final meetings on the work of delineating and marking boundary markers.

- Costs for operations of the Steering Committees of ministries and sectors.

- Costs for rewarding outstanding staff in the process of delineating and marking boundary markers.

- Other direct costs serving the work of delineating and marking boundary markers.

b. For localities:

- Expenditures for negotiation activities related to delineating and marking boundary markers.

- Travel expenses for local officials participating in field survey teams.

- Costs for purchasing protective equipment for staff participating in groups for delineating and marking boundary markers.

- Costs for repairing and building roads directly serving the work of delineating and marking boundary markers.

- Costs for constructing boundary markers.

- Costs for hiring labor and transporting boundary markers, transporting working equipment during surveys and implementation of delineation and marking of boundary markers.

- Costs for purchasing means of transportation and equipment serving the activities of groups for delineating and marking boundary markers and local Steering Committees.

- Costs for building temporary housing or renting accommodation for dispatched staff, office space for groups for delineating and marking boundary markers. Localities must fully utilize existing facilities to arrange accommodation for staff participating in groups for delineating and marking boundary markers. In cases where it is truly necessary and cannot be arranged, temporary housing may be constructed.

- Costs for rescue activities when accidents or sudden natural disasters occur involving those participating in delineating and marking boundary markers.

- Costs for summary, final, deployment, experience-sharing, and training meetings of groups for delineating and marking boundary markers.

- Costs for medicines and medical equipment necessary for disease prevention for groups for delineating and marking boundary markers.

- Costs for rewarding outstanding staff in the work of delineating and marking boundary markers.

- Costs for operations of local Steering Committees.

- Other direct costs serving the work of delineating and marking boundary markers.

2. Levels of expenditure for certain items of expenditure:

- Expenditures for conferences, training, travel expenses, rewards... shall be implemented according to current regulations; for products of measurement and map-making serving the work of delineating and marking boundary markers, they shall be carried out according to product unit prices prescribed by competent authorities. This Circular specifies certain levels of expenditure as follows:

- Expenditures for purchasing protective equipment:

+ Protective clothing:

++ Summer clothing: 1 set/year (initially equipped with 2 sets)

++ Winter jacket: 1 piece/2 years (initially equipped with 2 pieces)

+ Backpack: 1 piece/2 years

+ Raincoat: 1 piece/2 years

+ High-top canvas shoes: 2 pairs/year

+ Hard hat: 1 piece/year

+ Socks and gloves: 4 pairs/year

+ Hammock and rope: 1 piece/3 years

+ Flashlight: 1 piece/3 years

+ Water bottle: 1 piece/3 years

+ Blanket and mosquito net: 1 piece/3 years

+ Personal plastic sandals: 1 pair/year

For staff in Steering Committees going to the field at grassroots level, the quantity of protective equipment will be provided appropriately based on the level of work. The specific quantities for this group are decided by the People's Committee of the province.

The unit price of protective equipment shall be implemented according to market prices at the time of provision.

- Expenditures for hiring external labor to serve the work of delineating and marking boundary markers: apply the general labor cost rate prescribed by the competent authority of the locality.

- Wages of cadres, workers, and civil servants of state-owned enterprises and units not receiving salaries from the state budget during their participation in groups for delineating and marking boundary markers shall be guaranteed from the delineation and marking boundary marker funds allocated through ministries and sectors managing cadres participating in the implementation of the delineation and marking boundary marker program/project approved based on salary grades and allowances.

3/ Budget preparation:

Based on the delineation and marking boundary marker tasks assigned by the Prime Minister and the guidance of the Ministry of Foreign Affairs, current expenditure regulations, and the expenditure regulations stipulated in this Circular, ministries, sectors, and localities shall prepare budgets for implementing the work of delineating and marking boundary markers on the land border between Vietnam and China along with detailed project plans serving the delineation and marking boundary marker work to be submitted to the Ministry of Foreign Affairs for consolidation and submission to the Ministry of Finance and the Ministry of Planning and Investment.

- The Ministry of Finance shall coordinate with the Ministry of Planning and Investment to appraise the budget estimate for expenses serving the work of delineating and marking boundary pillars, to be submitted to the Prime Minister for approval as the basis for allocating funds to implement the work of delineating and marking boundary pillars between Vietnam and China in the annual state budget estimates of each ministry, sector, and locality.

- Based on the budget estimate allocated by the competent authority, ministries, sectors, and localities shall allocate funds for implementing the work of delineating and marking boundary pillars between Vietnam and China according to the content of the work (classified under the state budget subheadings) and send them to the Ministry of Finance before January 31 each year as the basis for disbursing funds.

4/ Disbursement of funds:

- Based on the approved budget estimate by the Prime Minister, the progress of work to be implemented, and the requests from ministries, sectors, and localities, the Ministry of Finance shall directly disburse funds to central agencies and authorize the provincial Financial Departments-Price Control Offices to disburse funds for local implementation.

- Expenses for delineating and marking boundary pillars shall be recorded under type 12 item 11 according to the corresponding chapters and subheadings of the state budget classification.

- The State Treasury shall be responsible for monitoring expenditures to ensure that disbursements are carried out in accordance with the content and purpose.

5/ For the procurement of machinery, equipment, and means of transportation serving the work of delineating and marking boundaries, it shall be implemented in accordance with Circular No. 121/2000/TT-BTC dated December 29, 2000, and Circular No. 94/2001/TT-BTC dated November 22, 2001, issued by the Ministry of Finance, guiding the implementation of tendering and procurement of office supplies, materials, equipment, and working means for state agencies, armed forces, mass organizations, and state-owned enterprises using state budget funds, and Circular No. 7761 TC/HCSN dated August 16, 2001, guiding the use of advance payment funds in 2001 to serve the work of delineating and marking boundary pillars between Vietnam and China.

6/ For construction projects with basic investment characteristics: The disbursement, management, and settlement of funds shall be carried out in accordance with current regulations on the disbursement, management, and settlement of funds for basic investment construction.

7/ Inspection and settlement of funds:

- At the end of each quarter and year, ministries, sectors, and localities must report on the implementation of workload and settle funds for the work of delineating and marking boundary pillars in accordance with the accounting system for administrative and public service units issued together with Decision No. 999/TC-QĐ-CĐKT dated November 2, 1996, of the Minister of Finance, and the reporting and settlement system prescribed in Circular No. 103/1998/TT-BTC dated July 18, 1998, of the Ministry of Finance.

- Financial authorities at all levels shall be responsible for coordinating with relevant agencies to organize regular and spot inspections of fund usage to ensure that expenditures are made for their intended purposes and in accordance with regulations.

- Funds allocated for the task of delineating and marking boundary pillars that remain unused at the end of the year may be transferred to the following year for continued use in unimplemented work items in the planned year. In cases where unused limits at the State Treasury are canceled, they will be reissued to the unit.

8/ Implementation Provisions:

This Circular takes effect fifteen days from the date of signature. During implementation, if there are any difficulties, please reflect them to the Ministry of Finance for study and appropriate amendments./.