Joint Circular No. 124/1998/TTLT-BTC-BBGCP guides the contents of expenditures serving national border work at the local level.

CIRCULAR

JOINT CIRCULAR OF THE MINISTRY OF FINANCE - BORDER COMMISSION OF THE GOVERNMENT
NO. 124/1998/TT-LT-BTC-BGCP SEPTEMBER 4, 1998
GUIDELINES ON EXPENSES FOR BORDER WORK
AT LOCAL LEVELS

To manage funds allocated for national border work effectively, in accordance with their intended purposes and regulations stipulated in the State Budget Law, ensuring the completion of assigned tasks; the Ministry of Finance and the Border Commission of the Government hereby provide guidelines on expenses for national border work as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Funds for border work shall be balanced annually into local budgets. Provinces have the responsibility to monitor and control the use of funds to ensure they are spent according to the intended purposes, are economical, and comply with state policies and regulations.

2. Provincial border commissions shall base their budget estimates for the tasks specified in Point 1, Section II of this Circular on their functions and responsibilities as set out in Circular No. 178/TT-LB dated October 19, 1994 issued by the Joint Ministries: the Government Organization and Cadre Department - Border Commission of the Government, and specific annual tasks assigned by the Border Commission of the Government and the People's Committee of the province. These estimates shall be submitted to the People's Committee of the province for approval and forwarded to the Border Commission of the Government.

II. SPECIFIC PROVISIONS

1. Contents of expenses for border work at the local level:

a. Expenses for border work:

a.1. Expenses for organizing negotiations regarding borders and territories, establishing treaties and agreements on borders and territories with neighboring countries sharing land and sea borders.

a.2. Expenses for conducting unilateral or bilateral surveys to determine and verify the current status of the border, identify geographical, demographic, and environmental factors affecting border work, and propose solutions.

a.3. Expenses for organizing and implementing boundary demarcation and installation of national boundary markers under provincial management (purchase of raw materials, labor, and other costs); expenses for locating lost markers, repairing and reinforcing markers, clearing around markers and the border.

a.4. Expenses for regular activities related to border management and implementation of border regulations.

a.5. Expenses for organizing activities of the people and mass organizations to defend territory, protect the border, and counter illegal farming, encroachment, and destruction of border facilities in disputed areas.

a.6. Expenses for compiling files, maps, writing histories and records about the borders managed by the province, preserving documents, files, and storage equipment.

a.7. Expenses for organizing training sessions on border affairs.

a.8. Other expenses related to border work in provinces.

b. Expenses for the operation of state administrative machinery for border work such as salaries, allowances, travel expenses, conference fees, procurement of machinery and equipment, etc., in accordance with current provisions governing the funding of state administrative machinery operations.

2. Preparation and settlement of budget expenditures for border work: The preparation and settlement of budget expenditures for border work in provinces must be carried out strictly in accordance with Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance on "Guidelines for the Delegation, Preparation, Implementation, and Settlement of State Budgets." In light of the special nature of border work, the Joint Ministries provide additional guidance as follows:

During the annual budget preparation period, provincial border commissions shall base their budget estimates for the tasks specified in Points 1 and 2, Section II of this Circular on the guidance provided by the Border Commission of the Government and the specific tasks assigned by the People's Committee of the province. These estimates shall be submitted to the People's Committee of the province for inclusion in the local budget. Throughout the budget preparation process, provincial border commissions have the duty to report to the Border Commission of the Government for its participation in providing opinions, consolidation, and oversight of national border work expenditures. If the expenses for border work specified in Point 1, Section II exceed the budget significantly and cannot be arranged by the locality, a request for support from the central government budget shall be made to the Government in accordance with the State Budget Law.

3. Allocation of funds:

- Based on the approved annual budget expenditure plan and the approved quarterly budget expenditure plan of provincial border commissions, the provincial Department of Finance - Price Control shall process the allocation of funds to provincial border commissions or the People's Committees of the provinces (if the provincial border commission does not have a separate account) to implement the work.

- Based on the funds allocated by the provincial Department of Finance - Price Control, the National Treasury shall review the legality of payment documents and the disbursement orders issued by the heads of the implementing units to make payments to provincial border commissions or the People's Committees of the provinces in accordance with current regulations.

- Provincial border commissions must maintain accounting records to track and manage expenditures for border work in compliance with Decision No. 999-TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the Accounting System for Administrative and Public Services.

III. IMPLEMENTATION PROVISIONS

This Circular takes effect from September 1, 1998. For the year 1998, funds allocated from the central government budget may be expended according to the contents specified in Subparagraph a, Point 1, Section II of this Circular.

Any difficulties encountered during implementation should be reported to the Ministry of Finance and the Border Commission of the Government for consideration and resolution.