Circular No. 123/2003/TT-BTC guides the provision of financial support from the state budget to political-social-professional organizations, social organizations, and social-professional organizations for activities related to state tasks.

CIRCULAR

Guidelines for financial support from the State budget to political-social-professional organizations, social organizations, and social-professional organizations for activities related to State tasks

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Pursuant to Decision No. 21/2003/QĐ-TTg dated January 29, 2003, of the Government on financial support from the State budget to political-social-professional organizations, social organizations, and social-professional organizations for activities related to State tasks. The Ministry of Finance provides specific guidelines for financial support from the State budget to political-social-professional organizations, social organizations, and social-professional organizations (hereinafter referred to as Associations) for activities related to State tasks as follows:

I. GENERAL PROVISIONS

1. Operating funds for Associations shall be self-funded according to the provisions of the law. The State does not allocate personnel quotas to Associations; the number of staff necessary to ensure operations shall be determined by the Associations themselves, as appropriate.

2. The State does not allocate funds based on the personnel quota of Associations but implements financial support from the State budget to Associations with activities related to State tasks according to the principles stipulated in Clause 2, Article 2, Decision No. 21/2003/QĐ-TTg dated January 29, 2003, of the Government.

II. SPECIFIC PROVISIONS

1. The State budget supports Associations with activities related to State tasks according to the principles stipulated in Clause 2, Article 2, Decision No. 21/2003/QĐ-TTg dated January 29, 2003, of the Government, specifically as follows:

- The State budget fully or partially supports funding for activities assigned by the Prime Minister (for Central Associations) or by the Chairpersons of People's Committees at various levels (for local Associations).

When assigned tasks by the Prime Minister or the Chairpersons of People's Committees at various levels, Associations must prepare project proposals (or implementation plans) along with detailed budgets for submission to relevant government agencies at the same level for feasibility review.

After receiving the review comments from the relevant government agency, the Association submits the project proposal (or implementation plan), budget, review comments, and the assignment document to the finance department at the same level for budget review.

The budget for implementing the project (or implementation plan) must be based on current financial expenditure regulations, with detailed calculations; it should specify the portion of funding that the Association will self-fund and the portion requested for State budget support.

Finance departments at all levels are responsible for reviewing the budget, consolidating it into the annual budget, and submitting it to the competent authority for approval of the State budget support amount for the Association.

Upon completion of the work, the Association must report the results to the Prime Minister or the Chairperson of the People's Committee who assigned the task, and send copies to the finance department and the relevant government agency at the same level for monitoring and management.

2. The State budget supports funding for products, works, and activities carried out by Associations that have practical value and bring tangible benefits to society, as decided by the competent authority.

Relevant government agencies in charge of sectors and fields are responsible for assessing the practical value and tangible benefits to society of products, works, and activities carried out by Associations; based on this, they coordinate with finance departments at the same level to submit to the Prime Minister (for Central Associations) and the Chairpersons of People's Committees (for local Associations) for decision-making.

3. The staffing of Associations is regulated by the Government. For Associations that have been allocated personnel quotas by authorized state agencies, they continue to receive State budget support for regular operational expenses for those personnel quotas until the end of 2005.

After 2005, funding for regular activities of personnel quotas will be provided through State budget support for Association activities related to State tasks as stipulated above.

When implementing the mechanism of State budget support for Associations with activities related to State tasks assigned by the competent authority, personnel within the quota continue to enjoy existing benefits (such as salary increases, promotions, insurance, retirement...).

4. When Associations are permitted by the Prime Minister to organize national conferences to summarize exemplary movements or hold congresses during their terms, based on the conference expenditure budget according to current financial expenditure regulations and the Association's available funding, finance departments at all levels (Ministry of Finance for Central Associations, Provincial Finance Departments for local Associations) may consider partial funding support according to the State budget's capacity.

5. In cases where Associations are permitted by the Prime Minister or Chairpersons of People's Committees at various levels to purchase or lease vehicles, construct, buy, or rent office premises, they may receive partial funding support from the State budget, specifically:

- Regarding vehicle purchases: Based on the current vehicle allocation standards and the Association's self-funded resources, finance departments at all levels may consider partial funding support for the Association to purchase vehicles for work purposes as per the Prime Minister's or the Provincial People's Committee Chairperson's decision.

- Regarding construction of office premises: For cases where construction of office premises is permitted by the Prime Minister or the Chairperson of the People's Committee, based on technical design documents and investment construction projects approved by the competent authority, the Association reports to the Planning Department and the Finance Department at the same level for consideration of partial funding support for basic construction investment, included in the annual budget.

- In cases where Associations are permitted by the Prime Minister or the Chairperson of the People's Committee to purchase or lease office premises, based on purchase or lease contracts, current prices, and the Association's self-funded resources, finance departments at all levels may consider partial funding support for the Association to purchase or lease office premises, subject to approval by the competent authority.

6. Budget preparation, allocation, and settlement:

- Annually, after being assigned tasks by the competent authority; based on the current financial expenditure regulations, the Associations prepare the budget according to the guidelines set forth in Circular No. 59/2003/TT-BTC dated June 23, 2003, issued by the Ministry of Finance regarding the implementation of Decree No. 60/2003/NĐ-CP dated June 6, 2003, of the Government detailing and guiding the implementation of the State Budget Law, and submit it to the same-level finance authority for consolidation and submission to the competent authority for approval of the state budget support level for the Association.

- The State Treasury at all levels shall implement the control of budgetary funds provided for support in accordance with current regulations.

- The Associations are responsible for managing, using, and settling the budgetary funds supported by the state budget in accordance with the regulations, and implementing the financial transparency rules as prescribed by current regulations.

- The finance authorities at all levels are responsible for coordinating with the same-level specialized state management agencies to inspect the use of funds supported by the state budget to ensure compliance with regulations and purposes; review and approve settlements in accordance with current regulations.

III. IMPLEMENTATION PROVISIONS

This Circular takes effect fifteen days from the date of publication in the Official Gazette. Any difficulties encountered during implementation should be reported to the Ministry of Finance for consideration and appropriate amendments./.