Circular No. 116/1998/TT-BTC guides the financial management work for the Vietnam Elderly Association from diverse operating funds, including state budget support. The document specifies the content and methods of using these funds at central, provincial, and grassroots levels.
적용 범위
Vietnam Elderly Association; People's Committees at all levels from central to commune/district/town; Vietnam Fatherland Front
핵심 사항
- The Vietnam Elderly Association raises operating funds from various sources, including state budget support (Article 1).
- The Central Budget supports part of the funding for the Vietnam Elderly Association to cover expenses such as information dissemination, elderly clubs, and regular administrative costs (Article 2.1).
- Provincial/City People's Committee provides funding for the Vietnam Elderly Association through the Vietnam Fatherland Front based on the annual local budget capacity for printing materials, organizing conferences, and paying allowances for兼任职务。
- Commune/District/Town People's Committee decides on the level of financial support for the Vietnam Elderly Association at the grassroots level within the scope of the allocated budget to facilitate the Association's activities (Article 2.3).
- The Vietnam Elderly Association manages funds and complies with the current regulations on reporting and settlement (Article 3).
🌐 이 문서의 사회적 영향
- Creating favorable financial conditions for the Vietnam Elderly Association to fulfill its functions and responsibilities.
- Providing funding for information dissemination and elderly club activities at the central level.
- Localities may provide funding for printing materials, organizing conferences, and paying allowances for兼任职务 for the Vietnam Elderly Association.
- Facilitating the activities of the Vietnam Elderly Association at the grassroots level.
❓ 자주 묻는 질문
Does the Vietnam Elderly Association receive financial support from the state budget?
Yes, but only partially and based on the corresponding government level's annual budget capacity (Article 1).
What does the Central Budget support the Vietnam Elderly Association for?
Partial funding for activities such as information dissemination, elderly clubs, and regular administrative expenses (Article 2.1).
Through which organization does the Provincial/City People's Committee provide funding for the Vietnam Elderly Association?
Through the Vietnam Fatherland Front for printing materials, organizing conferences, and paying allowances for兼任职务 (Article 2.2).
What responsibility does the Commune/District/Town People's Committee have towards the Vietnam Elderly Association?
Deciding on the level of financial support for the Vietnam Elderly Association at the grassroots level within the scope of the allocated budget (Article 2.3).
How must the Vietnam Elderly Association manage its funds?
Must manage funds and comply with the current regulations on reporting and settlement (Article 3).
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 116/1998/TT-BTC |
Hanoi, August 19, 1998 |
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 116/1998/TT-BTC AUGUST 19, 1998 GUIDING THE MANAGEMENT OF FINANCIAL AFFAIRS FOR THE ASSOCIATION OF THE ELDERLY
Pursuant to the Decree No. 87/CP dated December 19, 1996 of the Government guiding the implementation of the decentralization of management, preparation, execution, and settlement of the State budget;
To create favorable financial conditions for the Association of the Elderly to fulfill its functions and tasks, after reaching consensus with the Vietnam Association of the Elderly, the Ministry of Finance guides the implementation of Point 1 and Point 2 (Subpoint b) of Directive No. 117/TTg dated February 27, 1996 of the Prime Minister as follows:
1. Regarding the sources of operating funds for the Association.
The operating funds of the Association of the Elderly are raised from various sources: membership fees of members, donations and support from organizations and individuals both within and outside the country, sponsorship from all levels of government and social organizations, income from lawful economic activities of the Association. The State budget supports part of the necessary activities of the Association according to the tasks assigned by the competent authority and the annual budget capacity.
2. Contents of expenditures from the State budget support for the Association
+ At the Central level: The Central budget supports part of the operating funds for the Vietnam Association of the Elderly to cover expenses for information dissemination, elderly clubs, office space, meetings, office supplies, postal charges, and other regular administrative expenses as prescribed.
+ At the local level: The Association of the Elderly is a member organization of the Fatherland Front. Provincial, municipal, district, and county People's Committees base on the annual local budget capacity to provide financial support to the Association of the Elderly through the Fatherland Front at the provincial, municipal, district, and county levels to cover expenses for printing materials, organizing conferences, postal charges, and allowances for those assigned to serve as intermediaries between the grassroots-level Association of the Elderly and the Vietnam Association of the Elderly.
+ At the commune, ward, town level: Within the scope of the financial capacity allocated and guided by Circular No. 14/TC-NSNN dated March 28, 1997 of the Ministry of Finance on the management of revenue and expenditure of the commune, ward, and town budgets, the People's Committee of the commune, ward, and town decides the level of financial support for the grassroots-level Association of the Elderly, creating conditions for the Association to have a place for activities and operating funds, meetings, purchasing books and newspapers, and club activities for the elderly.
3. Financial management work.
- The Association of the Elderly manages funds and complies with the reporting and settlement system of funds according to Decision No. 999/TC-CĐKT dated November 2, 1996 of the Ministry of Finance on the issuance of the accounting system for the Association of the Elderly and Circular No. 09/TC-NSNN dated March 18, 1997 of the Ministry of Finance guiding the implementation of Decree No. 87/CP dated December 19, 1996 of the Government on the decentralization of management, preparation, execution, and settlement of the State budget.
- All assets of the Association of the Elderly funded by the State budget are managed under the current asset management regulations of the State.
- The settlement of the Association of the Elderly's funding sources is as follows:
+ At the Central level: The Vietnam Association of the Elderly settles accounts with the Ministry of Finance according to the provisions of the State Budget Law.
+ At the provincial, municipal, district, and county levels, the financial support for the Association of the Elderly is provided through the Fatherland Front. The Fatherland Front is responsible for monitoring and settling accounts with the finance department at the same level.
+ At the commune, ward, and town level: The grassroots-level Association of the Elderly settles accounts with the People's Committee of the commune, ward, and town.
This circular takes effect 15 days from the date of signature. During the implementation process, if there are any difficulties, please report to the Ministry of Finance for consideration and revision.
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Nguyễn Thị Kim Ngân (Signed) |
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