Joint Circular No. 124/1998/TTLT/BTC-BBGCP guides the contents of expenditures serving national border work at local levels, aiming to manage funds effectively and for their intended purposes. This Circular stipulates specific expenditure items for border work and procedures for budget preparation and settlement.
适用范围
Government Border Commission, Ministry of Finance, Provincial People's Committees, Provincial Border Commissions, Provincial Departments of Finance and Prices, State Treasury
要点
- Provincial Border Commissions shall balance annual budgets into local state budgets to implement border work.
- Specific expenditure contents include: organizing negotiations, surveys, boundary demarcation and marker placement, border management, record-keeping and map compilation, training, and other expenses.
- Provincial Border Commissions must prepare budget estimates according to the guidelines of the Ministry of Finance and the Government Border Commission, and submit them to the Provincial People's Committee for consolidation into the local state budget estimate.
- In cases where unexpected expenses exceed the budget significantly and cannot be arranged locally, the locality must report to the Government to request support from the central budget.
- Provincial Border Commissions must maintain accounting records to monitor and manage expenditures for border work.
🌐 本文件的社会影响
- Positive impact: Effective and purposeful fund management enhances the quality of border work.
- Negative impact: The process of preparing and settling the budget may cause difficulties for localities if not adhering to regulations.
❓ 常见问题
What specific contents can Provincial Border Commissions spend on?
Provincial Border Commissions can spend on border work, including: organizing negotiations, surveys, boundary demarcation and marker placement, border management, record-keeping and map compilation, training, and other expenses (Article 1).
How must Provincial Border Commissions submit budget estimates?
Provincial Border Commissions must base their budget estimates on the guidelines of the Ministry of Finance and the Government Border Commission, prepare budget estimates for tasks specified in this Circular, and submit them to the Provincial People's Committee for consolidation into the local state budget estimate (Article 2).
What must Provincial Border Commissions do in cases of significant unexpected expenses exceeding the budget?
In cases where expenditures for border work as specified in Point 1, Section II exceed the budget significantly and cannot be arranged locally, the locality must report to the Government to request support from the central budget according to the provisions of the State Budget Law (Article 2).
How must Provincial Border Commissions maintain accounting records?
Provincial Border Commissions must maintain accounting records to monitor and manage expenditures for border work according to Decision No. 999-TC/QĐ/CĐKT dated November 2, 1996, of the Minister of Finance (Article III).
When does this Circular take effect?
This Circular takes effect from September 1, 1998. For the year 1998, funds allocated from the central budget under delegated authority shall be spent according to the contents specified in Subpoint a, Point 1, Section II of this Circular (Article III).
全文
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JOINT CIRCULAR OF THE GOVERNMENT’S BORDERS COMMISSION AND THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Hanoi, September 4, 1998 |
JOINT CIRCULAR OF THE MINISTRY OF FINANCE AND THE GOVERNMENT’S BORDERS COMMISSION
GUIDELINES ON EXPENSES FOR NATIONAL BORDER WORK AT LOCAL LEVELS
To effectively manage funds for national border work at local levels in accordance with the purpose, regulations, and state policies stipulated in the State Budget Law to ensure the completion of assigned tasks, the Ministry of Finance and the Government’s Borders Commission provide guidelines on expenses for national border work as follows:
1. Annual budget allocations for border work shall be balanced into the local budgets. Provinces have the responsibility to monitor and control the use of funds to ensure that they are spent according to the intended purposes, are economical, and comply with state policies and regulations.
This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.
2. Provincial borders commissions shall base their annual budget estimates for the tasks specified in Point 1, Section II of this Circular on their functions and responsibilities as outlined in Joint Circular No. 178/TT-LB dated October 19, 1994 issued by the Inter-Ministerial Committee: the Government’s Organization and Cadre Affairs Commission and the Government’s Borders Commission, and on specific annual tasks assigned by the Government’s Borders Commission and the People's Committees of the provinces. These estimates shall be submitted to the People's Committees of the provinces for consolidation into the provincial budgets and simultaneously sent to the Government’s Borders Commission.
1. Contents of expenditures for border work at the local level:
II. SPECIFIC PROVISIONS
a. Expenditures for border work:
a.1. Expenditures 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. Expenditures for conducting unilateral or bilateral surveys to determine and verify the current status of borders, identify geographical, demographic, and environmental factors affecting border work, and propose solutions.
a.3. Expenditures for organizing and implementing boundary demarcation and installation of national boundary markers under local management (purchase of raw materials, labor, and other costs); expenditures for locating lost markers, repairing and reinforcing markers, clearing around markers and border areas.
a.4. Expenditures for regular activities related to border management and implementation of border regulations.
a.5. Expenditures for organizing activities of the people and mass organizations to defend land, protect borders, and counter illegal farming, encroachment, and destruction of border facilities in disputed areas.
a.6. Expenditures for compiling files, maps, writing historical records about borders managed by the province, preserving documents, files, and storage equipment.
a.7. Expenditures for organizing training sessions on border affairs.
a.8. Other expenditures related to border work in provinces.
b. Expenditures for state administrative machinery managing border work such as salaries, allowances, travel expenses, conference fees, procurement of machinery and equipment... in accordance with current regulations governing expenditures to ensure the operation of state administrative machinery.
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 the provisions of 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 Inter-Ministry provides additional guidance as follows:
During the annual budget preparation period, provincial borders commissions shall base their budget estimates for the tasks specified in Points 1 and 2, Section II of this Circular on the guidelines for border work from the Government’s Borders Commission and the tasks assigned by the People's Committees of the provinces. These estimates shall be submitted to the People's Committees of the provinces for consolidation into the provincial budgets. Throughout the budget preparation process, provincial borders commissions have the duty to report to the Government’s Borders Commission for its participation in providing opinions, consolidating, and monitoring national border work expenditures. If expenditures for border work as specified in Point 1, Section II exceed the budget significantly and cannot be arranged by the locality, the locality shall report to the Government requesting support from the central budget in accordance with the State Budget Law.
Based on the allocated annual budget expenditure plan and the approved quarterly budget expenditure plan of provincial borders commissions, the Department of Finance and Price Control of the provinces shall process the issuance of funds to provincial borders commissions or People's Committees of the provinces (if provincial borders commissions do not have separate accounts) to implement the work.
3. Allocation of funds:
Based on the budget expenditure amount allocated by the Department of Finance and Price Control, the State Treasury shall check the legality of payment documents and the disbursement orders of the unit heads before making payments to provincial borders commissions or People's Committees of the provinces in accordance with current regulations.
Provincial borders commissions must maintain accounting records to track and manage expenditures for border work in accordance with the provisions of 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.
This Circular takes effect from September 1, 1998. For the year 1998, funds allocated from the central budget may be expended according to the contents specified in Subparagraph a, Point 1, Section II of this Circular.
III. IMPLEMENTATION PROVISIONS
Any difficulties encountered during implementation should be reported to the Ministry of Finance and the Government’s Borders Commission for consideration and resolution.
GOVERNMENT’S BORDERS COMMISSION
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MINISTRY OF FINANCE THE MINISTER (Signed) Nguyen Sinh Hung |
Tran Cong Truc THE MINISTER (Signed) Tran Cong Truc |
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