Circular No. 12/2002/TT-BTC guides the use of funds for ensuring traffic order and safety provided by the central budget.

On the basis of Decree No. 36/2001/NĐ-CP dated July 10, 2001 of the Government on ensuring traffic order and safety on roads and in urban areas; Decree No. 40/CP

On the basis of dated July 5, 1996 of the Government on ensuring traffic order and safety on railways and inland waterways; Decree No. 87/CP dated December 19, 1996 of the Government on decentralization in management, preparation, implementation, and settlement of state budget; Decree No. 51/1998/NĐ-CP

dated July 18, 1998 of the Government amending and supplementing certain provisions of Decree No. 87/CP dated December 19, 1996 of the Government on decentralization in management, preparation, implementation, and settlement of state budget;

Following the agreement with the Ministry of Public Security, the National Traffic Safety Committee (Ministry of Transport), and the Ministry of Finance, guidelines on the use of funds from the central budget to be allocated to ministries and central agencies directly involved in traffic order and safety work are as follows:

I- REGULATIONS ON ALLOCATION LEVELS

1- Ministries and central agencies receiving funds from the central budget to directly participate in traffic order and safety work include:

1.1 - Ministry of Public Security

1.2 - National Traffic Safety Committee (Ministry of Transport)

1.3 - State Treasury Central Office.

2- Total amount of funds allocated: Annually, in addition to regular revenue and expenditure tasks of ministries and central agencies, the Ministry of Finance will allocate funds from the central budget equivalent to 30% of total revenue from administrative fines for violations of traffic order and safety on roads, in urban areas, railways, and inland waterways.

3- Allocation level: The amount of funds mentioned in Point 2 above shall be considered as 100% and allocated to ministries and central agencies as follows:

+ 60% allocated to the Ministry of Public Security

+ 35% allocated to the National Traffic Safety Committee (Ministry of Transport)

+ 5% allocated to the State Treasury Central Office.

II- CONTENT OF EXPENDITURE

The allocation for each ministry and central agency mentioned in Point 3, Part I shall be used for specific expenditure items as follows:

1- For the Ministry of Public Security: the portion of funds used shall be considered as 100% for the following expenditures:

1.1- At least 60% shall be used for purchasing equipment, vehicles, and fuel to serve traffic order and safety work. Purchasing shall comply with current regulations of the State.

1.2- The remaining portion shall be used for the following items:

- Expenditure for training, rewarding, publicizing, disseminating, organizing meetings, training sessions, competitions related to traffic order and safety work, international cooperation, and joint inspections on traffic order and safety work (the maximum allowance for personnel directly involved in traffic order and safety work shall not exceed 200,000 VND/person/month; the maximum allowance for officers directly involved in night-time illegal racing crackdowns shall not exceed 20,000 VND/person/night).

- Expenditure for printing materials, forms, and decisions on administrative penalties for traffic order and safety violations.

- Expenditure for supporting construction, repair of command posts, traffic control stations, and maintenance of equipment and vehicles serving traffic order and safety work.

2- National Traffic Safety Committee:

2.1- Expenditure for the operation of the Permanent Office of the National Traffic Safety Committee.

2.2- Expenditure for national traffic order and safety:

- Expenditure for periodic meetings to review and summarize traffic order and safety.

- Expenditure for rewarding individuals and collectives with outstanding achievements in traffic order and safety work according to the Prime Minister's Decision and the Chairman's Decision of the National Traffic Safety Committee.

- Expenditure for publicity, education, and dissemination of laws on traffic order and safety, including support for printing teaching materials for students at all levels to incorporate traffic order and safety laws into schools.

- Support for vocational training in traffic order and safety.

- Expenditure for international cooperation on traffic order and safety.

- Support for compiling, revising, and supplementing legal documents on traffic order and safety.

- Support for costs associated with joint inspections on traffic order and safety work.

- Expenditure for emergency response to serious traffic accidents.

3- State Treasury Central Office:

3.1- Expenditure for collecting fines (including costs for persons authorized by the State Treasury Central Office to collect fines according to regulations).

3.2- Expenditure for printing, purchasing, and repairing equipment to serve fine collection work.

III- PREPARATION, IMPLEMENTATION, AND SETTLEMENT OF FUNDS

The preparation, implementation, and settlement of funds allocated from the state budget to ministries and central agencies for the purpose of ensuring traffic order and safety on roads, in urban areas, inland waterways, and railways shall be carried out in accordance with Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance. In addition, the following points should be noted:

1- Preparation of budget estimates: Annually, based on the budget estimates for administrative fines in the field of traffic order and safety assigned to localities, the Ministry of Finance will allocate funds from the central budget equivalent to 30% of total revenue from administrative fines in the field of traffic order and safety, and allocate and assign these funds to ministries and central agencies according to the allocation levels specified in Point 3, Part I of this Circular.

Based on the budget estimates assigned by the Ministry of Finance and current standards, quotas, and norms, ministries and central agencies shall prepare detailed budgets for the expenditure items stipulated in Part II of this Circular and submit them to the Ministry of Finance as the basis for allocating funds.

2- The funds allocated to ensure traffic safety for the Ministry of Public Security and the National Traffic Safety Committee (Ministry of Transport) shall be sourced from the expenditure on economic affairs; for the Central Treasury, it shall be sourced from the expenditure on administrative management of the State.

In the event that the amount of fines collected for administrative violations related to traffic safety at the end of the year exceeds or falls short of the initial budget estimate, such differences will be adjusted in the next year's budget estimates for the relevant Ministries and central agencies.

3- The annual settlement of funds shall be carried out in accordance with Circular No. 21/2000/TT-BTC dated March 16, 2001, issued by the Ministry of Finance, guiding the examination and notification of annual settlements for administrative and service units, and other current regulations.

IV- IMPLEMENTATION

This Circular shall take effect fifteen days after the date of signature and shall replace Circular No. 61/1998/TT-BTC dated May 13, 1998, issued by the Ministry of Finance, guiding the management system for traffic safety funds provided by the central government budget.

For localities, the use of revenue from fines for traffic safety violations shall be implemented in accordance with the provisions of Circular No. 24/2001/TT-BTC dated April 16, 2001, issued by the Ministry of Finance.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.