Circular No. 114/2000/TT-BTC guides the management of funds for investigations from state budget-operating capital.

CIRCULAR

Guidelines for managing funds for surveys

from state budget sources

Pursuant to Decree No. 87/CP dated December 19, 1996 of the Government detailing the division of management authority, preparation, implementation, and settlement of the state budget, and Decree No. 51/1999/NĐ-CP dated July 18, 1998 of the Government amending and supplementing Decree No. 87/CP.

To manage and utilize survey funds from the state budget effectively and efficiently for their intended purposes, the Ministry of Finance hereby provides guidance as follows:

I. General Provisions

1- The state budget only guarantees funding for surveys assigned by authorized authorities within the annual budget estimates of ministries, sectors, and localities.

2- Funds allocated for surveys from the state budget shall be managed in accordance with the State Budget Law, guiding documents of the Law, and specific provisions set forth in this Circular.

3- This Circular does not apply to surveys funded from construction investment capital, comprehensive surveys, surveys where the volume of products is calculated based on unit prices such as geological surveys, annual regular tasks of the General Statistics Office, the Hydro-Meteorological Service, the Land Administration...

II. Specific Provisions

1- Contents of expenditure:

Surveys shall be funded according to the following guidelines:

Cost of developing survey plans: This includes expenses for drafting general and detailed outlines, and organizing seminars to gather opinions on the survey plan (including expert reviews if applicable).

Training costs for survey staff.

Printing costs for instructional materials, survey forms, recording and summarizing result templates.

Transportation and material costs from central to local survey areas.

Survey operational costs by sector.

Travel and fuel expenses for the steering committee and supervisory officers of the survey.

Payment for information providers and village, ward officials contributing information.

Costs for processing survey results, data analysis, rechecking, verification, and evaluation of survey outcomes.

Expenses for publicizing survey results.

2 - Specific expenditure levels:

2.1 - Cost of developing survey plans:

Depending on the scale, nature, and volume of indicators of the survey, units may allocate funds for plan development (from general to detailed, approved by the project leader) according to two levels as follows:

Level 1: From VND 500,000 to VND 1,000,000 per outline.

Level 2: From VND 1,000,000 to VND 1,600,000 per outline.

2.2 - Professional seminars and expert consultations (if applicable) on the survey plan, the expenditure level for each participant is as follows:

Project Leader: VND 100,000 per seminar.

Project Secretary: VND 70,000 per seminar.

Participants providing comments: VND 50,000 per seminar.

In addition to the above individual allocations, those whose reports are rated highly by the project leadership may also receive remuneration up to a maximum of VND 300,000 per report.

2.3 - Printing of instructional materials, survey forms, and recording templates for the survey. Printing must be based on state-set prices, with contracts signed with printing agencies, and competitive bidding mechanisms applied where conditions permit under tender regulations. The quantity printed should suffice for training and survey operations.

2.4 - Training for survey staff: If necessary, surveys may organize training sessions on survey methods and skills for investigators, with expenditures as follows:

Venue rental and water during training days.

Meals and accommodation for non-salaried participants, and meal allowances for salaried participants as stipulated in Points 1 and 2 of Section II of Circular No. 93/1998/TT-BTC dated June 30, 1998 of the Ministry of Finance regarding conference expense regulations.

Remuneration for lecturers and facilitators at training conferences, applying the expenditure levels specified in Circular No. 150/1998/TT-BTC dated November 19, 1998 of the Ministry of Finance on the management and use of training and capacity-building funds for civil servants.

Other expenses serving the training conference.

2.5 - Transportation costs for survey materials from central to local areas: This cost arises when materials are centrally printed in the central area and distributed to provinces and cities. If printing occurs locally, this cost is not included, with transportation rates set by the Post and Telecommunications Department and state transport agencies.

2.6 - Travel and fuel expenses for the steering committee and supervisory officers of the survey. Expenditure levels follow current regulations (only covering direct survey work trips, other coordination trips are covered by administrative management budgets of the unit).

2.7 - Hiring guides and translators for ethnic languages (if needed). This applies only to surveys in mountainous and remote areas requiring local guides and translators for investigators. Guide remuneration is VND 15,000 per person per day, and translator remuneration is VND 30,000 per person per day.

2.8 - Costs for data synthesis, rechecking, and survey outcome evaluation. If external agencies are hired for data synthesis, a contract must be signed and procedures followed as prescribed by the state.

2.9 - Publicizing survey results: Large-scale surveys may allocate funds for publishing results through mass media, reporting to relevant agencies, and holding conferences to announce results, following the expenditure levels specified in Point 2.2 above.

III - Management of survey funds

1- Preparing budget estimates for surveys: Based on approved survey decisions, units tasked with conducting surveys must develop budget estimates for each survey, seek feedback from higher-level budgetary agencies and co-level financial departments (for projects involving both central and local levels), incorporating contributions from relevant agencies and specialized department heads (within their jurisdiction). The budget estimate decision is then made or submitted to the Prime Minister for approval.

2- BASED ON THE BUDGET ESTIMATE OF FUNDS ALLOCATED, THE DETAILED INVESTIGATION FRAMEWORK APPROVED BY THE AUTHORIZED BODY, THE UNITS DIRECTLY USING THE INVESTIGATION FUNDS SHALL PREPARE THE EXPENSE BUDGET ACCORDING TO THE STATE BUDGET OUTLINE AND THE EXPENSE CONTENTS AS PROVIDED FOR IN THIS CIRCULAR TO SUBMIT TO THE SUPERIOR MANAGING AUTHORITY FOR APPROVAL AND AGGREGATION INTO THE OVERALL BUDGET TO BE SENT TO THE STATE TREASURY AND THE FINANCE DEPARTMENT AT THE SAME LEVEL AS THE BASIS FOR ISSUING THE INVESTIGATION FUNDS.

3- BASED ON THE BUDGET NOTIFICATION FOR THE YEAR AND QUARTER AND THE REQUEST FOR FUNDS FROM THE SUPERIOR MANAGING AUTHORITY, THE FINANCE DEPARTMENT SHALL ISSUE FUNDS ACCORDING TO THE IMPLEMENTATION PROGRESS OF THE INVESTIGATION WORK.

4- THE STATE TREASURY IS RESPONSIBLE FOR MONITORING EXPENDITURE IN ACCORDANCE WITH THE CONTENT AND TASKS OF THE INVESTIGATION.

5- THE EXPENSES FOR INVESTIGATIONS SHALL BE ACCOUNTED FOR AND SETTLED ACCORDING TO THE CURRENT GOVERNMENT ACCOUNTING AND FINANCIAL MANAGEMENT REGIME.

AT THE END OF THE YEAR, THE UNIT IMPLEMENTING THE INVESTIGATION PROJECT MUST REPORT ON THE IMPLEMENTATION SITUATION OF THE PROJECT AND THE USE OF INVESTIGATION FUNDS TO THE SUPERIOR MANAGING AUTHORITY, THE FINANCE DEPARTMENT, AND THE INVESTMENT PLAN DEPARTMENT. THE SPECIALIZED MANAGING AUTHORITY SHALL CONDUCT THE ACCEPTANCE OF THE PROJECT RESULTS OR THE STAGE RESULTS (FOR PROJECTS IMPLEMENTED OVER MULTIPLE YEARS), AND NOTIFY THE RESULTS TO THE FINANCE DEPARTMENT AND THE INVESTMENT PLAN DEPARTMENT TO SERVE AS THE BASIS FOR REVIEWING THE SETTLEMENT OF INVESTIGATION FUNDS AND THE BUDGET ESTIMATE FOR THE NEXT YEAR (IF APPLICABLE). ANY REMAINING FUNDS FROM THE INVESTIGATIONS AT THE END OF THE YEAR MUST BE SUBMITTED TO THE STATE BUDGET.

IV. Implementation Provisions

This Circular takes effect fifteen days from the date of signature.

DURING THE IMPLEMENTATION PROCESS, IF THERE ARE ANY OBSTACLES, THEY SHOULD BE REFLECTED TO THE MINISTRY OF FINANCE FOR TIMELY REVIEW AND AMENDMENT.