Circular No. 137/2013/TT-BTC guiding the management, use, and settlement of funds for traffic safety assurance provided by the state budget

CIRCULAR

Guidelines for managing, using, and settling accounts for funds to ensure traffic safety ordered by the state budgetprovided by the state budget

Pursuant to the State Budget Law on December 16, 2002 (No. 01/2002/QH11);

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 57/2011/QĐ-TTg dated October 18, 2011 of the Prime Minister regarding the establishment and operation of the National Traffic Safety Committee and Provincial Traffic Safety Committees;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the management, use, and settlement of accounts for funds to ensure traffic safety provided by the state budget as follows:

Article 1. General Provisions

Article 1. This Circular guides the management, use, and settlement of accounts for funds to ensure traffic safety (hereinafter referred to as "Traffic Safety").

Article 2. Scope of application: Organizations and individuals using state budget funds to perform tasks ensuring traffic safety, including: the National Traffic Safety Committee; local Traffic Safety Committees; forces directly participating in ensuring traffic safety under the Ministry of Public Security, the Ministry of Transport, and provincial People's Committees directly under the central government.

Article 3. Sources of funds to ensure traffic safety: Funds from the state budget allocated from the current financial expenditure for economic affairs according to the current budget management hierarchy, implemented by ministries, central agencies, and localities; contributions and aid from domestic and foreign organizations and individuals for activities ensuring traffic safety, and other sources as prescribed by law.

Article 4. Organizations and individuals using funds to ensure traffic safety must spend according to the approved content by the competent authority and within the state budget expenditure plan assigned, ensuring compliance with the current state spending regulations; they shall be subject to inspection and supervision by authorized functional agencies; and they shall settle accounts for funds annually in accordance with current regulations.

Article 2. Contents of expenditures for ensuring traffic safety at the central level

Clause 1. Contents of expenditures for ensuring traffic safety of the National Traffic Safety Committee and the Ministry of Transport:

Point a) Expenditures for developing programs, plans, and projects on ensuring traffic safety to be submitted to the competent authority for approval, for implementation by ministries, sectors, and localities;

Point b) Expenditures for directing, inspecting, and urging ministries, sectors, and localities to implement tasks related to ensuring traffic safety;

Point c) Expenditures for publicizing and disseminating laws on traffic safety; expanding models of excellence in ensuring traffic safety;

Point d) Expenditures for seminars, mid-term and final reviews of traffic safety work;

Point đ) Expenditures for national traffic safety training sessions;

Point e) Implementation of international cooperation in the field of ensuring traffic safety;

Point g) Expenditures for rewarding collectives and individuals with outstanding achievements in activities ensuring traffic safety in accordance with the law;

Point h) Expenditures for慰问在特别严重交通事故遇难者家庭或困难受害者家庭；

Point i) Expenditures for purchasing equipment and vehicles to serve traffic safety work. Purchasing equipment and vehicles shall be carried out according to current standards, norms, and systems;

Point k) Expenditures for repairing equipment and vehicles to serve traffic safety work;

Point l) Expenditures for initial support to staff who are injured or killed while performing traffic safety duties, or their families;

Point m) Expenditures for overtime pay in accordance with current regulations;

Point n) Other expenditures for ensuring traffic safety (if any).

Clause 2. Contents of expenditures for ensuring traffic safety of the Ministry of Public Security:

Point a) Expenditures for publicity, conferences, and seminars on traffic safety work;

Point b) Expenditures for inspection activities on traffic safety work;

Point c) Expenditures for traffic safety training sessions;

Point d) Expenditures for traffic accident investigations;

Point đ) Expenditures for overtime pay to police officers directly involved in traffic safety work at night (including other police forces participating in traffic safety work in accordance with Decree No. 27/2010/NĐ-CP dated March 24, 2010 of the Government on mobilizing other police forces and village police to cooperate with traffic police in patrolling and controlling traffic order and safety on roads when necessary and Circular No. 47/2011/TT-BCA dated July 2, 2011 of the Ministry of Public Security detailing the implementation of certain provisions of Decree No. 27/2010/NĐ-CP of the Government);

Point e) Expenditures for purchasing equipment and vehicles to serve traffic safety work. Purchasing equipment and vehicles shall be carried out according to current standards, norms, and systems;

Point g) Expenditures for repairing equipment and vehicles, fuel to serve traffic safety work;

Point h) Expenditures for repairing, upgrading command posts, teams, stations, traffic control checkpoints, places for temporarily holding vehicles violating traffic safety; repairing equipment, machinery, and vehicles serving traffic safety work;

i) Expenditure on rewarding collectives and individuals with outstanding achievements in the work of ensuring traffic safety order according to current laws;

Point k) Expenditures for initial support to police officers who are injured or killed while performing traffic safety duties, or their families;

Point l) Expenditures for international cooperation on traffic safety;

Point m) Other expenditures directly serving traffic safety work (if any).

Article 3. Contents of funds for ensuring traffic order and safety at the local level

1. Funds for building plans and measures to coordinate among departments, sectors, and levels of government in implementing traffic safety solutions and addressing traffic congestion;

2. Funds for developing programs and projects on traffic safety; promoting exemplary models of traffic safety;

3. Propaganda and dissemination of legal regulations on traffic safety;

4. Funds for directing, inspecting, and urging cooperation activities among sectors, organizations, and mass organizations in the field of traffic safety and addressing traffic congestion within the locality;

5. Funds for emergency response to ensure traffic safety and prevent traffic congestion;

6. International cooperation funds in the field of traffic safety;

7. Reward funds for collectives and individuals with outstanding achievements in traffic safety activities according to legal provisions;

8. Condolence funds for families of victims who died in serious traffic accidents or victims with difficult circumstances;

9. Assistance funds for officers injured or killed while performing traffic safety duties;

10. Funds for seminars, mid-term and final reviews of traffic safety work;

11. Overtime pay funds according to current regulations;

12. Other funds in the field of traffic safety (if any);

In cases where localities establish Traffic Safety Committees at district, county, and provincial city levels under the provisions of Clause 1, Article 7 of Decision No. 57/2011/QĐ-TTg dated October 18, 2011 of the Prime Minister, the contents of funds for ensuring traffic order and safety at the district, county, and provincial city levels shall be regulated by the Chairman of the People's Committee of the province or centrally-administered city based on the content stipulated in this Circular;

Article 4. Levels of expenditure

1. The amount of funds for traffic safety work shall be implemented according to the financial expenditure standards currently prescribed by competent state agencies;

2. For items of expenditure without specified amounts prescribed by competent state agencies, the Chairman of the National Traffic Safety Committee, the Ministers of the Ministry of Transport, the Ministry of Public Security, and the Chairmen of Provincial People's Committees shall prescribe the amounts and bear responsibility for their decisions;

3. Some specified expenditure levels are as follows:

a) The allowance for officers directly participating in traffic safety assurance at night (including other police forces directly involved in traffic safety assurance tasks as prescribed in Decree No. 27/2010/NĐ-CP dated March 24, 2010 of the Government): maximum VND 100,000 per person per shift;

b) Travel expenses, conference, and training costs shall be implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expense allowances and conference organization costs for state agencies and public service units;

c) Reward amounts shall be prescribed according to Decree No. 42/2010/NĐ-CP dated April 25, 2010 of the Government detailing certain articles of the Law on Encouragement and Rewards and the Law Amending and Supplementing Certain Articles of the Law on Encouragement and Rewards;

Article 5. Establishment, allocation, implementation, and settlement of traffic safety assurance funds

The establishment, allocation, implementation, and settlement of traffic safety assurance funds shall be carried out according to the State Budget Law and guiding documents thereof; this Circular provides additional guidance on the following matters:

1. Establishment of budget projections:

Each year, based on the Prime Minister's Directive on building economic and social development plans and state budget estimates; the Circular guiding the preparation of state budget estimates issued by the Ministry of Finance; the situation of traffic safety assurance tasks reported from the previous year; requirements of traffic safety assurance tasks planned for the coming year; current financial expenditure systems and the expenditure amounts prescribed in Article 4 of this Circular; units prepare the traffic safety assurance budget as follows:

a) Central-level traffic safety assurance funds:

The Ministry of Transport prepares the budget for traffic safety assurance funds (including the budget for the National Traffic Safety Committee's traffic safety assurance tasks), and the Ministry of Public Security prepares the budget for traffic safety assurance funds (including the budget for local public security organs' traffic safety assurance tasks). The Ministry of Transport and the Ministry of Public Security are responsible for consolidating the traffic safety assurance expenditure budget into the annual state budget revenue and expenditure budget of their ministries, to be submitted to the Ministry of Finance for consolidation and reporting to the Government for approval by the National Assembly as prescribed;

b) Local-level traffic safety assurance funds:

The Department of Transport prepares the budget for traffic safety assurance funds (including the budget for the Provincial Traffic Safety Committee's traffic safety assurance tasks), to be submitted to the same-level finance agency for review and consolidation into the annual budget expenditure report to the Provincial People's Committee for submission to the Provincial People's Council as prescribed;

2. Management, distribution, and payment

The management, distribution, and payment of economic service funds for traffic safety assurance shall be carried out according to the Ministry of Finance's documents on the management, distribution, and payment of state budget expenditures through the State Treasury;

3. Finalization work

a) Units assigned the economic service budget for traffic safety assurance are responsible for settling accounts according to regulations;

b) The examination and verification of settlement reports shall be conducted according to the Ministry of Finance's guidelines on examining, verifying, and announcing annual settlements for administrative agencies, public service units, organizations supported by the state budget, and budgets at all levels;

Article 6. Inspection Work

The Ministry of Transport, the Ministry of Public Security; the Departments of Transport of centrally-administered cities and provinces have the responsibility to cooperate with the same-level finance agencies to regularly and unexpectedly inspect units regarding the implementation of traffic safety assurance tasks and funds;

Article 7. Implementation Organization

1. This Circular takes effect from  month  year 2013 and replaces Circular No. 106/2004/TT-BTC dated November 9, 2004 of the Ministry of Finance guiding the use of traffic safety assurance funds provided by the central budget;

2. During implementation, if there are difficulties, please reflect them to the Ministry of Finance for research and resolution./.