Circular No. 137/2014/TT-BTC guides on the preparation of budgets, execution, and settlement of funds for payment of judicial appraisal allowances to judicial proceedings agencies as stipulated in Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister regarding the allowance system for judicial appraisals.

CIRCULAR

Guidelines on preparing budgets, implementing, and finalizing accounts for funds to pay judicial expertise allowances of investigative agencies as prescribed in Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister on the allowance system for judicial expertise.

compensation for forensic examination of judicial proceedings bodies pursuant to

Decision No. 01/2014/QD-TTg dated January 1, 2014

of the Government Chairman on the forensic examination compensation regime

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

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;

Pursuant to Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister on the allowance system for judicial expertise;

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

The Minister of Finance stipulates the procedures for preparing budgets, implementing, and finalizing accounts for funds to pay judicial expertise allowances of investigative agencies as prescribed in Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister on the allowance system for judicial expertise.

Article 1. Scope and Applicability

Article 1. Scope of Application:

This Circular provides guidelines on preparing budgets, implementing, and finalizing accounts for funds to pay judicial expertise allowances of investigative agencies as prescribed in Decision No. 01/2014/QĐ-TTg dated January 1, 2014 of the Prime Minister on the allowance system for judicial expertise (hereinafter referred to as Decision No. 01/2014/QĐ-TTg).

2. The objects subject to application of this Circular include:

a) Subjects entitled to judicial expertise allowances as prescribed in Article 1 of Decision No. 01/2014/QĐ-TTg;

b) Prosecution authorities;

c) Other relevant organizations and individuals.

Article 2. Sources of funds for paying legal appraisal allowances

Funds for judicial expertise allowances paid by investigative agencies shall be allocated from the state budget annually assigned to investigative agencies in accordance with the law.

Article 3. Principles for paying legal appraisal allowances

State budget allocations for judicial expertise allowances must be managed and utilized strictly for their intended purpose and for the designated subjects in accordance with current standards and regulations; they may not be used for other tasks of the agency or unit.

Article 4. Advance payments and settlement of expenses for paying legal appraisal allowances

1. Advance payments for judicial expertise allowances:

a) For advance payments for judicial expertise allowances for organizations and individuals conducting expertise:

- In cases where there is a need, after receiving the decision requesting expertise from the investigative agency, the organization or individual conducting the expertise shall submit a request for advance payment for judicial expertise allowances to the investigative agency requesting the expertise. The request for advance payment (one set) shall include:

+ A request for advance payment (one original copy) containing the following main contents: Name, address, tax code of the organization or individual conducting the expertise; amount requested for advance payment; time and method of advance payment.

+ A budget estimate for judicial expertise allowances, with detailed explanations of the basis for calculation (one original copy).

- Based on the judicial expertise allowance rates prescribed in Articles 2, 3, and 4 of Decision No. 01/2014/QĐ-TTg, within a maximum period of ten working days from the date of receipt of complete advance payment request documents, the requesting agency shall make advance payments for judicial expertise allowances to the organization or individual conducting the expertise. The amount of advance payment shall be decided by the head of the requesting agency based on the proposal of the organization or individual conducting the expertise, but it must be at least 50% of the total expected amount for judicial expertise allowances for the expertise case of the organization or individual conducting the expertise.

b) For advance payments for judicial expertise allowances for investigators, prosecutors, and judges:

Based on the judicial expertise allowance rates prescribed in Decision No. 01/2014/QĐ-TTg, the requesting agency shall decide on advance payments for judicial expertise allowances for investigators, prosecutors, and judges participating in judicial expertise, but the amount must be at least 50% of the total expected amount for judicial expertise allowances for the expertise case of the investigator, prosecutor, or judge.

2. Procedures for settling judicial expertise allowances:

a) For settlement of judicial expertise allowances for organizations and individuals conducting expertise:

Upon completion of the expertise work, the organization or individual conducting the expertise shall prepare a file and submit it to the requesting agency for settlement procedures (one set), including:

- A request for settlement of judicial expertise allowances (one original copy), which includes the following main contents: Name of the judicial expert, name of the assistant to the judicial expert, duration of expertise, total judicial expertise allowance expenses, amount already advanced, amount still to be settled, and method of settlement.

- Supporting documents attached to the request for settlement: Assignment documents for the person conducting the judicial expertise and the assistant to the judicial expert; a list of expertise performed by day or by case (Form No. 01, 02; one original copy).

Within a maximum period of fifteen working days from the date of receipt of complete settlement requests for judicial expertise allowances in accordance with the regulations, the requesting agency shall be responsible for reviewing the files and settling the judicial expertise allowance expenses for the organization or individual conducting the expertise.

If the advance payment for judicial expertise allowances has been settled but is insufficient to cover the judicial expertise allowances, the investigative agency shall settle the remaining amount. If the advance payment exceeds the total judicial expertise allowance expenses, the organization or individual conducting the expertise shall refund the difference.

b) For settlement of judicial expertise allowances for investigators, prosecutors, and judges:

Within a maximum period of fifteen working days after the completion of the judicial expertise work, the requesting agency shall pay the judicial expertise allowances to the investigators, prosecutors, and judges based on the assignment documents for participation in judicial expertise and a list of expertise performed by case (Form No. 03; one original copy).

3. The number of people conducting expertise and the duration of judicial expertise shall be implemented in accordance with the guidance of the Ministries and ministerial-level agencies managing the field of judicial expertise.

Article 5. Establishing budget estimates, allocating, and settling accounts for funds to pay judicial expert compensation

The establishment, implementation, and settlement of accounts for funds to pay judicial expert compensation shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, and other guiding documents for these laws. This Circular provides additional guidance on certain specific points as follows:

1. Establishment of budget projections:

Annually, based on the previous year's expenditure of funds for judicial expert compensation and the current year's projected implementation, along with requirements for conducting expert examination work and the compensation system for judicial experts stipulated in Decision No. 01/2014/QĐ-TTg dated January 1, 2014, issued by the Prime Minister, the judicial proceedings agencies shall establish a consolidated budget estimate for judicial expert compensation to be submitted to the competent authority in accordance with the State Budget Law and its guiding documents.

2. Allocation of budget projections:

Based on the funds allocated in the annual budget for the task of compensating judicial experts, when allocating the state budget for subordinate units, judicial proceedings agencies must clearly define the amount of funds designated for the task of paying judicial expert compensation as specified in Decision No. 01/2014/QĐ-TTg dated January 1, 2014, issued by the Prime Minister.

3. Settlement of expenses for paying legal appraisal allowances shall be carried out in accordance with current laws.

Article 6. Effectiveness

1. This Circular takes effect from November 15, 2014.

2. Abolish the contents related to sources of funding, establishing budget estimates, managing, and auditing and settling accounts for judicial expert compensation as stipulated in Circular Joint Circular No. 09/2010/TTLT-BTP-BTC-BNV dated May 4, 2010, issued by the Ministry of Justice, the Ministry of Finance, and the Ministry of Home Affairs guiding the implementation of Decision No. 74/2009/QĐ-TTg dated May 7, 2009, issued by the Prime Minister regarding the system of judicial expert compensation.

3. In the course of implementation, if there are difficulties or obstacles, agencies and units are requested to report them to the Ministry of Finance for study, amendment, and supplementation to ensure compliance./.