Circular No. 132/2016/TT-BTC guiding the preparation of budgets, management, use, and settlement of funds for organizing the seventh ACMECS Summit and the eighth CLMV Summit and the World Economic Forum on ASEAN at Vietnam.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 132/2016/TT-BTC	Hanoi, August 18, 2016

CIRCULAR

GUIDELINES FOR THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE AND SETTLEMENT OF EXPENSES FOR THE ORGANIZATION OF THE SEVENTH STRATEGIC ECONOMIC COOPERATION SUMMIT AYEYAWADY-CHAO PHRAYA-MEKONG (ACMECS), THE EIGHTH SUMMIT OF THE ASSOCIATION OF CAMBODIA-LAO-MYANMAR-VIETNAM (CLMV) AND THE WORLD ECONOMIC FORUM ON THE MEKONG IN VIETNAM

Pursuant to the State Budget Law on December 16, 2002 and Decree No. 60/2003/NĐ-CP dated June 23, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 896/QĐ-TTg dated May 26, 2016 of the Prime Minister establishing the Organizing Committee for the Seventh ACMECS Summit, the Eighth CLMV Summit and the World Economic Forum on the Mekong in Vietnam;

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Minister of Finance issues this Circular guiding the preparation of budget estimates, management, use and settlement of expenses for the organization of the Seventh ACMECS Summit, the Eighth CLMV Summit and the World Economic Forum on the Mekong in Vietnam.

Article 1. Scope of Regulation

This Circular stipulates the expenditure regime and guides the preparation of budget estimates, management, use and settlement of expenses for the organization of the Seventh ACMECS Summit, the Eighth CLMV Summit and the World Economic Forum on the Mekong in Vietnam (hereinafter referred to as the Summits).

Article 2. Applicability

Agencies, units, organizations assigned funds to carry out tasks related to the preparation, organization and service of the Seventh ACMECS Summit, the Eighth CLMV Summit and the World Economic Forum on the Mekong in Vietnam.

Article 3. Sources of Funds

The expenses for organizing the Summits include:

1. State budget;

2. Contributions and sponsorships from organizations, enterprises, individuals both domestically and internationally;

3. Other lawful sources of funding (if any).

Article 4. Principles for Managing and Using Funds

1. Ministries, sectors, localities may only use allocated funds to perform tasks and activities related to the organization and service of events within the framework of the Summits approved by competent authorities (Chairman of the Summit Organizing Committees, Heads of Subcommittees), and shall not use these funds for other regular tasks of ministries, sectors, and localities.

2. Management and use of funds and assets serving the Summits shall be carried out in accordance with the State Budget Law, financial and asset management guidelines, and the provisions of this Circular.

Article 5. Content of Expenditure

The contents of expenditures for organizing the Summits include:

1. Expenditures for training, briefing, capacity building, instruction, and rehearsal to implement activities serving the organization of the Summits;

2. Expenditures for purchasing or renting equipment, venues to serve preparatory and organizational work for the Summits;

3. Expenditures for creating symbols of the Summits and gifts, items, and other memorabilia;

4. Expenditures for printing documents, programs, related publications, invitations, cards for participants in the Summits' activities; printing press cards for journalists covering the Summits;

5. Expenditures for organizing conferences, seminars, group meetings, forums, press conferences within the framework of the Summits;

6. Expenditures for representatives attending the Summits who are covered by the Government of Vietnam;

7. Expenditures for the operations of the Organizing Committee, Secretariat, and subcommittees serving the Summits;

8. Expenditures for security, public order, health, epidemic prevention, food safety, environmental sanitation, and service work;

9. Expenditures for information and communication;

10. Expenditures for publicity (printing posters, logos, emblems, filming, photography, flags, slogans, and promotional materials) and media promotion (broadcasting, television, press...);

11. Expenditures for cultural and artistic activities welcoming and serving representatives attending the Summits;

12. Expenditures for organizing field trips during the Summits' programs for representatives approved by competent authorities;

13. Other expenditures directly serving the preparatory and organizational work for the Summits (if any).

Article 6. Budget Expenditure Levels

1. Hotels:

a) Hotel room rental costs covered by the Government of Vietnam for delegations, implemented according to the Prime Minister's Decision.

b) Hotel room rental costs for the Organizing Committee's activities can only be reimbursed up to five standard rooms at each hotel where delegates stay.

Unit prices are settled based on actual documentation.

2. Transportation:

Arrangement of cars for delegations covered by the Government of Vietnam at the Summits follows the Prime Minister's Decision. Car rental fees and rental periods are based on the logistics plan for the Summits and settled according to contracts signed with car rental units.

The Chairman of the Organizing Committee is responsible for arranging cars for the Organizing Committee's activities, utilizing existing vehicles from agencies and units as much as possible. In cases where rentals are necessary, the rental period before and after the Summits shall not exceed one day.

3. Lunch expense rate:

a) At the SOM Meeting: 800,000 VND/person/meal;

b) At the Foreign Ministers Meeting: 1,200,000 VND/person/meal;

c) At the High-Level Meetings and the World Economic Forum on the Mekong: 1,500,000 VND/person/meal.

The above rates are maximum and include beverages (produced in Vietnam), excluding taxes and service fees.

4. Entertainment expense rate:

a) At the SOM Meeting: 1,000,000 VND/person;

b) At the Foreign Ministers Meeting: 1,500,000 VND/person;

c) At the High-Level Meetings and the World Economic Forum on the Mekong: 2,500,000 VND/person.

The above rates are maximum and include beverages (produced in Vietnam), excluding taxes and service fees.

5. Refreshment expense rate:

a) At the SOM Meeting: 150,000 VND/person/session, two sessions per day;

b) At the Foreign Ministers Meeting: 220,000 VND/person/session, two sessions per day;

c) At the High-Level Meetings and the World Economic Forum on the Mekong: 330,000 VND/person/session, two sessions per day.

The above rates are maximum (excluding taxes and service fees).

6. Expenditure for organizing cultural performances:

Cultural and artistic activities to welcome and serve the Conferences shall be settled according to contracts signed between the Conference Organizing Board and the art groups.

7. Expenses for welcoming and seeing off delegations:

a) At the airport, expenses for renting rooms for the Organizing Board to welcome and see off delegates will be reimbursed based on actual invoices; expenses for organizing centralized lunch/dinner for the Organizing Board (welcoming and seeing-off staff, volunteers, drivers, security, medical personnel...) at a rate of 100,000 VND per person per meal (excluding tax and service fees as prescribed).

b) Purchase flowers to present to delegates according to the conference reception plan.

c) Purchase drinking water (mineral water, purified water) for forces directly involved in welcoming and seeing off delegates.

8. Gifts:

a) The recipients of gifts at the Conferences are: High-level Delegation Leaders and their Spouses/Partners, Ministers of Foreign Affairs, ASEAN Secretary-General and other members;

b) The maximum expenditure for High-level Delegation Leaders and their Spouses/Partners is 3,000,000 VND per person;

c) The maximum expenditure for Ministers and the ASEAN Secretary-General is 1,500,000 VND per person;

d) The maximum expenditure for SOM Heads is 1,000,000 VND per person;

đ) The maximum expenditure for other members is 500,000 VND per person.

9. Equipment:

a) The Organizing Board shall be reimbursed for costs related to the installation and arrangement of equipment in common rooms, press centers, press conferences rooms, and functional rooms at the Conference venue with the following equipment: high-speed internet-connected computers, high-speed Wi-Fi, printers, photocopiers, fax machines (domestic call free), domestic call-free telephones, and document filing cabinets.

The arrangement, purchase, or rental of equipment, quantity, type, technical standards... shall be carried out according to the Conference Logistics Plan.

b) The provision of assets to prepare and organize the Conferences shall be implemented in priority order as follows:

- Arranging and arranging within the existing assets of the agency assigned the task of leading the preparation and organization of the Conferences.

- In cases where it is not possible to arrange within the existing assets, the agency assigned the task of leading the preparation and organization of the Conferences shall rent assets.

- Purchasing assets in cases of real necessity.

10. Regulations for staff serving the Conferences:

a) Staff directly participating in serving the Conferences (including holidays, Saturdays, and Sundays) shall be entitled to duty allowance according to the following rates:

- Members of the Organizing Board, Heads of Sub-Committees, Heads of the Secretariat Board: 300,000 VND per day per person;

- Members of Sub-Committees, Secretariat Board: 250,000 VND per day per person;

- Members of teams, groups, working units under Sub-Committees mobilized by Sub-Committee Heads through written approval: 200,000 VND per day per person;

- Service staff (security forces, drivers, receptionists, volunteers, medical personnel, liaison officers...) approved by Sub-Committee Heads: 150,000 VND per day per person.

In cases where a person performs multiple tasks in one day, they shall only be entitled to the highest duty allowance.

The number of days eligible for duty allowance is the number of official days of the Conferences. In cases where work must be implemented earlier or later than the official Conference days, the total number of days for reimbursement shall not exceed seven days. When duty allowance has been received, overtime pay (if any) shall not be reimbursed.

- In necessary cases, the Conference Organizing Board may arrange centralized meals and accommodation for security, medical, and service staff (guards, drivers, receptionists, volunteers, liaison officers...). The meal expense rate is 200,000 VND per person per day (including drinks, excluding tax and service fees) in addition to the duty allowance. If room rental is required, it shall be reimbursed based on actual invoices. No money shall be issued if centralized meals and accommodation are not provided.

b) Mobile phone communication expenses for staff shall be allocated according to the following rates during the organization of the Conferences:

- Members of the Organizing Board, Heads of Sub-Committees, Heads of the Secretariat Board: 500,000 VND per person;

- Members of Sub-Committees, Secretariat Board: 300,000 VND per person;

- In necessary cases, Sub-Committee Heads may decide on the list of staff to be reimbursed for mobile phone communication expenses or to lease mobile phones, with a maximum allocation of 200,000 VND per person.

11. Expenses for pre- and post-Conference press conferences: Allowance for Vietnamese reporters attending is 150,000 VND per day per person; expenses for beverages and fruits during breaks are 70,000 VND per day per person.

12. Translation expenses:

Implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010, of the Ministry of Finance, which stipulates the expenditure regulations for receiving foreign guests for work visits to Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

13. Expenses for purchasing or leasing assets, equipment, printing documents, producing symbols, buying gifts, and other goods must be carried out in accordance with the Bidding Law and guiding documents thereof.

14. For actual expenses incurred that have not been specified in this Circular and other legal regulations, the Organizing Board Head and Sub-Committee Heads shall examine and decide appropriately based on the actual situation while adhering to bidding file, contract, invoice, and valid documentation requirements, and bear responsibility for their decisions.

Article 7. Establishing budgets, managing, using, and settling accounts for expenses

1. State budget funds:

The establishment of budgets, management, use, and settlement of accounts for state budget funds serving preparatory work and organizing conferences shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, and guiding documents. This Circular guides specific contents as follows:

a) Establishment of budget estimates:

- Based on the contents of tasks related to organizing conferences that have been approved by the Conference Organizing Committee Chair, Sub-Committee Chairs; based on expenditure standards according to current regulations and the expenditure levels specified in this Circular; each Sub-Committee and the main organizing agencies shall prepare detailed expense budgets, submit them for approval by the Ministry's leadership, agency heads, and send them to the Material and Logistics Sub-Committee (Government Office).

In cases where ministries, central agencies, and localities are assigned to take charge of other tasks (not within the scope of Sub-Committees), these ministries, central agencies, and localities shall prepare necessary expense budgets and send them to the Material and Logistics Sub-Committee (Government Office). If facilities and equipment from agencies and units are used, they shall not be included in the conference service costs.

- The Material and Logistics Sub-Committee shall review the contents and levels of expenditures according to the organizational plans for activities within the framework of the conference; based on the functions and responsibilities of each Sub-Committee, ministries, central agencies, and localities assigned to take charge of other tasks (not within the scope of Sub-Committees) and the expenditure standards stipulated; it shall compile detailed expense budgets for organizing conferences (detailed by each Sub-Committee and implementing agencies), submit them for signature by the Conference Organizing Committee Chair, and forward them to the Ministry of Finance.

- The Ministry of Finance shall lead the examination of the total budget estimates and submit them for approval by the Prime Minister.

b) ALLOCATION AND ASSIGNMENT OF BUDGET ESTIMATES:

Based on the total budget estimates approved by the Prime Minister, the Ministry of Finance shall notify the budget estimates to each ministry, agency, and locality responsible for implementation.

c) Using, managing, and settling accounts for expenses:

- Ministries, central agencies, and localities assigned tasks shall be responsible for managing, using, and settling accounts for expenses related to the activities of the conferences they organize according to regulations.

- Expenses for organizing conferences shall be recorded separately and accounted for under administrative management expenses according to corresponding items in the State Budget Manual.

- Upon completion of conference activities, within thirty days at the latest, ministries, central agencies, and localities assigned to take charge of tasks shall report on the settlement of conference organization expenses, inventory reports of assets purchased for conference organization, send them to the Material and Logistics Sub-Committee (Government Office) and the Ministry of Finance. Within twenty days from receiving complete reports from ministries, agencies, and units, the Material and Logistics Sub-Committee shall compile a report on the use of preparation and conference organization expenses and propose handling methods for assets purchased for conference organization according to Circular No. 198/2013/TT-BTC dated December 20, 2013 of the Ministry of Finance on the management, use, and disposal of assets of projects funded by state capital, and forward it to the Ministry of Finance for consolidation.

- At year-end, ministries, central agencies, and localities allocated funds for tasks shall consolidate the settlement of conference organization expenses into their annual budget settlements according to regulations.

2. For contributions, support, sponsorships, and other legally raised funds from organizations and individuals both domestically and internationally to organize conferences (if any) are state budget revenues. Agencies organizing conferences shall fully reflect revenue receipts according to regulations; at the same time, they shall be responsible for managing and using these funds to implement conference-related tasks according to current regulations and donor requirements, and include them in the conference preparation and organization expense reports sent to the Material and Logistics Sub-Committee, simultaneously sending them to the Ministry of Finance. Funds received through support for activities within the framework of conferences must be deducted from the state budget funds guaranteed.

Article 8. Implementation organization

1. This Circular takes effect from October 3, 2016, and applies to preparatory work and organizing activities within the framework of the ACMECS Conference, CLMV Conference, and WEF-Mekong Conference in Vietnam.

2. In cases where legal regulatory documents cited in this Circular are amended, supplemented, or replaced by other legal regulatory documents, the provisions of the amended, supplemented, or replacing documents shall apply.

3. For work volumes of agencies and units that have already been implemented before this Circular takes effect, agencies shall base their decisions on the provisions of this Circular and actual, lawful, and valid expenditure vouchers to settle accounts for expenses according to the State Budget Law, Accounting Law, and guiding documents.

4. During implementation, if any difficulties arise, they should be promptly reported to the Ministry of Finance for study, amendment, and supplementation to ensure compliance.

Place of Receipt: - General Secretary's Office; - National Assembly's Office; - President's Office; - Government Office; - Central Party Office and Party Committees; - Supreme People's Court; Supreme People's Procuracy; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - People's Councils, People's Committees of provinces and centrally governed cities - Provincial Departments of Finance, KBNN (State Treasury) of centrally governed cities; - ACMECS, CLMV, and WEF-Mekong Conference Organizing Committee; - Members of the ACMECS, CLMV, and WEF-Mekong Conference Material and Logistics Sub-Committee; - Departments of Construction, Industry and Trade, Agriculture and Rural Development, Science and Technology of provinces directly under the Central Government; - Government Portal, Ministry of Finance; - Units under the Ministry of Finance; - To be filed: VT and Administrative Affairs Department (360 copies).

DEPUTY MINISTER DEPUTY MINISTER Huynh Quang Hai