Circular No. 14/2011/TT-BTC on the preparation of budgets, management, use, and settlement of election expenses for the XIIIth National Assembly deputies and multi-level People's Council deputies for the 2011-2016 term.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation

election of representatives the National Assembly to the XIIIth term and election of representatives

to People's Councils at all levels for the 2011-2016 term

___________________________

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

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 Resolution No. 1018/2011/NQ-UBTVQH12 dated January 21, 2011 of the Standing Committee of the National Assembly on announcing the date of the election of representatives to the XIIIth term of the National Assembly and the establishment of the Election Committee for the National Assembly;

Implementing Directive No. 192/CT-TTg dated January 30, 2011 of the Prime Minister on organizing the election of representatives to the XIIIth term of the National Assembly and the election of representatives to People's Councils at all levels for the 2011-2016 term.

The Ministry of Finance stipulates the procedures for budget preparation, management, utilization, and settlement of funds for the election of representatives to the XIIIth term of the National Assembly and the election of representatives to People's Councils at all levels for the 2011-2016 term as follows:

Article 1. General Provisions

1. Funds serving the election of representatives to the XIIIth term of the National Assembly and the election of representatives to People's Councils at all levels for the 2011-2016 term shall be guaranteed by the central budget.

2. Funds serving the election work must be managed strictly by organizations and agencies, expended according to regulations and purposes, and used effectively; existing means from previous elections that can still be utilized should be employed, and means currently equipped in units serving the election tasks should be mobilized to ensure economy in state budget spending.

3. After the completion of the election, organizations, agencies, and units that have used the funds must settle the accounts for the funds used with the financial authorities at the same level.

4. In addition to the funds serving the election guaranteed by the central budget, based on the actual situation in the locality, requirements of the work, and budget capacity, the People's Committees of provinces and centrally-administered cities shall report to the Standing Committee of the People's Council at the same level for consideration and decision to supplement funds from the local budget to serve the election work in the locality.

Article 2. Content of expenditure

Funds serving the election of representatives to the XIIIth term of the National Assembly and the election of representatives to People's Councils at all levels for the 2011-2016 term shall be used for the following purposes:

1. Expenses for materials and publications serving the election:

- Expenses for printing voter cards, ballots, polling place rules, writing voter cards, voter lists, insignia for election staff, minutes of the election; candidate files, various forms, candidate biographies, lists of candidates, self-nominated candidates, elected candidates, election minutes, certificates of elected representatives, and other documents serving the election process;

- Expenses for preparing and printing materials serving and guiding the election process;

- Expenses for materials serving the election such as the Law on the Election of Representatives to the National Assembly, the Law on the Election of Representatives to People's Councils, the Law Amending and Supplementing Certain Articles of the Law on the Election of Representatives to the National Assembly and the Law on the Election of Representatives to People's Councils, guiding documents implementing the Law, and other publications serving the election.

2. Expenses for propaganda, guidance, and administrative expenses for the election process:

- Expenses for propaganda, guidance, and mobilization for the election;

- Expenses for office supplies and administrative costs during the election period;

- Expenses for communication services serving the election;

- Expenses for renting meeting halls and polling places;

- Expenses for decoration, sound systems, and security at polling stations;

- Expenses for supplementary ballot boxes and seals of the election organization;

- Expenses for compensating those directly serving during the election period;

- Other expenses directly serving the election process.

3. Expenses for organizing meetings:

- Expenses for negotiation meetings, meetings with voters, and election mobilization;

- Training meetings, deployment meetings, coordination meetings, summary meetings, and commendation meetings.

4. Expenses for directing, inspecting, and supervising the election:

- Expenses for travel and working allowances;

- Expenses for counting votes and transporting ballots;

- Other expenses related to directing, inspecting, and supervising the election.

5. Expenses for receiving citizens, handling complaints and denunciations; monitoring activities related to complaints and denunciations regarding the election process.

Within the scope of funds allocated for the election by the competent authority and the actual situation, units and organizations entrusted with the use of funds shall arrange expenditures according to the above contents appropriately and in accordance with current regulations.

Article 3. Expenditure Level

1. Central-level expenses:

a) Expenses for organizing meetings: Implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the system of working allowances and expenses for organizing meetings for state agencies and public service units; specific provisions of the Ministers and Heads of central agencies detailing Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance (if applicable).

For expenses for meetings convened by the Standing Committee of the National Assembly and the Election Committee: apply the expense system for the most recent session of the National Assembly for items such as meals, accommodation, refreshments, and allowances for participants.

b) Expenses for compensating meetings:

- Meetings of the Election Committee, sub-committees of the Election Committee, and the Central Steering Committee of the Vietnam Fatherland Front:

+ Chairing the meeting: VND 200,000/person/session.

+ Participants: VND 100,000/person/session.

+ Service personnel: VND 50,000/person/session.

- Expenses for other meetings related to the election process:

+ Chairing the meeting: VND 150,000/person/session.

+ Participants: VND 50,000/person/session.

+ Service personnel: VND 30,000/person/session.

c) Expenses for directing, inspecting, and supervising the election by the Standing Committee of the National Assembly, the Election Committee, and the Central Steering Committee of the Vietnam Fatherland Front:

In addition to the current travel expense reimbursement system, the inspection teams are entitled to the following expenditures:

- Head of inspection team: VND 100,000/person/session.

- Official members of the inspection team: VND 70,000/person/session.

- Staff, civil servants, and officials serving the inspection team as follows:

+ Directly serving the inspection team: VND 50,000/person/session.

+ Indirectly serving the inspection team (drivers, guards for leaders): VND 30,000/person/session.

- Expenses for compiling reports on inspection results:

+ Comprehensive reports on the results of each working team; comprehensive reports on the results of the inspection period; comprehensive reports on the results of multiple inspection periods submitted to the Standing Committee of the National Assembly and the Election Committee: VND 2,500,000/report.

 + Participating in the review and supervision reports of the Standing Committee of the National Assembly and the Election Council: VND 50,000 to VND 200,000/person/time, but not exceeding VND 400,000/person/report. + Editing and completing reports: VND 600,000/report.

d) Expenses for drafting documents:

 - Expenses for drafting election-related regulatory documents: Implemented according to the provisions of Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office guiding the preparation of budgets, management, use, and decision-making on state budget funds to ensure the work of drafting regulatory documents and perfecting the legal system.

- Expenses for drafting documents outside the scope of adjustment of Circular Joint No. 192/2010/TTLT-BTC-BTP-VPCP dated December 2, 2010, issued by the Ministry of Finance, the Ministry of Justice, and the Government Office; related to election work with nationwide scope, issued by the Standing Committee of the National Assembly, the Election Council, and the Subcommittees of the Election Council (plans, directives, guidelines, interim reports, final reports, summary minutes of the national election):

+ Drafting documents: VND 2,000,000/document (including all revisions and editing up to the final product).

+ Soliciting opinions on the draft documents: VND 50,000 to VND 200,000/person/time, but not exceeding VND 400,000/person/document.

đ) Expenses for subsidizing and supporting (means of communication) those directly serving during the election period:

đ1) Expenses for subsidizing participation in election service work:

- Subsidies based on fixed monthly rates for the following subjects:

+ Permanent Secretariat of the Election Council, Permanent Secretariats of the Subcommittees, and Permanent Secretariats of the Working Groups assisting the Election Council: VND 1,800,000/person/month.

+ Members of the Working Groups assisting the Election Council: VND 1,500,000/person/month.

 The duration of the above subsidies shall be based on actual circumstances, but not exceeding five months.

- Subsidies of VND 70,000/person/day for individuals directly mobilized and conscripted to serve in election work; excluding days spent in inspection and supervision teams and direct service to citizens.

- For two specific days (the day before the election and the day of the election): subsidies of VND 100,000/person/day, applicable to all forces directly participating in election service work.

đ2) Expenses for subsidizing mobile phone charges:

- Permanent Secretariats of the Election Council, Permanent Secretariats of the Subcommittees, Permanent Secretariats of the Working Groups assisting the Election Council, Permanent Secretariats of the Working Groups assisting the Standing Secretariat of the Central Vietnam Fatherland Front, and Permanent Secretariats of the Working Groups assisting the Minister of Home Affairs: VND 300,000/person/month.

- In cases of necessity, the Secretary-General of the Election Council, the Director of the National Assembly Office, the Minister of Home Affairs, and the Chairman of the Central Vietnam Fatherland Front may decide on the list of officials to be subsidized for mobile phone charges, with a maximum fixed rate not exceeding VND 200,000/person/month.

The duration of mobile phone charge subsidies shall be based on actual circumstances, but not exceeding five months.

e) Expenses for receiving citizens and handling complaints and denunciations regarding elections:

 - Individuals directly receiving citizens: VND 70,000/person/session.

- Individuals directly serving citizen reception: VND 50,000/person/session.

- Individuals indirectly serving citizen reception: VND 30,000/person/session.

g) In addition to the specific regulations above, in cases of actual needs arising, the Secretary-General of the Election Council shall coordinate with the Director of the National Assembly Office to unify supplementary regulations; the Director of the National Assembly Office shall issue such regulations in writing for implementation.

2. Expenses at the local level:

a) Expenses for organizing conferences: Implemented according to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, regulating travel expenses and conference organization costs for state agencies and public institutions; specific regulations of the Chairmen of the People's Committees of provinces and centrally-administered cities that further detail Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance (if any).

b) Expenses for subsidizing and supporting (means of communication) those directly serving during the election period:

Based on the actual situation at the local level and the election service funding provided by the central budget, the ability to balance the local budget, the Chairman of the Election Council for National Assembly Deputies and Provincial People's Council Deputies of provinces and centrally-administered cities shall coordinate with the Chairman of the People's Committee and the Standing Committee of the People's Council at the same level to determine specific expense levels; the Chairman of the People's Committee of provinces and centrally-administered cities shall issue specific expense levels in writing and must report to the People's Council at the same level at the nearest session.

c) Other expense regimes (expenses for directing, inspecting, supervising elections; expenses for drafting documents; expenses for receiving citizens and handling complaints and denunciations regarding elections)

Based on the expense regimes and specific levels at the central level, based on the actual situation at the local level and the election service funding provided by the central budget, the Chairman of the Election Council for National Assembly Deputies and Provincial People's Council Deputies of provinces and centrally-administered cities shall coordinate with the Chairman of the People's Committee and the Standing Committee of the People's Council at the same level to determine specific expense levels at the local level corresponding to the expense regimes at the central level; not exceeding the levels at the central level. The Chairman of the People's Committee of provinces and centrally-administered cities shall issue specific expense levels in writing and must report to the People's Council at the same level at the nearest session.

3. Other expense items not specifically regulated in Clause 1 and Clause 2 above: Implemented according to current regulations, settled based on legal expenditure vouchers on the basis of approved budgets by competent authorities.

Article 4. Establishment, Implementation, and Settlement of Budgetary Expenses

The preparation, execution of budget estimates, and settlement of accounts for funds shall be carried out according to current regulations, this Circular provides detailed guidance as follows:

1. Budget allocation:

a) Based on the Decision approving the election budget of the Election Council, the Ministry of Finance shall notify the election budget levels to the Election Councils of provinces and centrally-administered cities and relevant central ministries and agencies.

b) Based on the election budget amount announced by the Central Committee, taking into account the number of voters in the area and the characteristics of each region, the Provincial Election Commission decides to approve the budget allocation plan for the election and instructs the Department of Finance to notify the election budget to relevant agencies and organizations at the provincial level and the District Election Boards. The District Election Board decides on the budget allocation and instructs the Financial Office to notify the election budget to the Polling Stations and relevant agencies and organizations within its jurisdiction.

In cases where the Election Board is established based on electoral units comprising two or more district-level administrative units, the office of the Election Board shall allocate the election budget estimate to the financial agency of the district, county, city under province, or town where it operates.

On the basis of the allocated budget, the budget user (Election Council, Election Commission, Election Board, Polling Station, and other agencies, organizations, and units) shall prepare the allocated budget estimate according to the expenditure groups and send it to the same-level financial agency and State Treasury for coordinated implementation of expenditures as stipulated in this Circular, based on current expenditure standards and the specified expenditure items.

2. Allocating the budget:

a) Ministries and central agencies shall directly withdraw their budget estimates from the State Treasury where they conduct transactions.

b) The budget for election units under the Ministry of National Defense and the Ministry of Public Security shall be notified to these ministries and implemented through direct withdrawal of budget estimates from the State Treasury in accordance with current regulations.

The central budget shall supplement the provincial budget of centrally-administered cities and provinces. The allocation of funds between different levels of local budgets, provincial Departments of Finance shall base their decisions on actual conditions and management capabilities, and submit them to the Provincial Election Commission for approval on the method of allocating funds for elections in the locality either as targeted supplements to lower-level budgets or by directly notifying and assigning budget estimates to agencies using election funds.

When a budget user incurs a budget expenditure obligation, they must prepare the necessary documentation in accordance with regulations and submit it to the same-level State Treasury for budget withdrawal. The State Treasury agency is responsible for verifying the legality and validity of the documentation and expenditure authorization issued by the head of the budget user, ensuring timely payment to the users in compliance with regulations.

3. Settlement of Funds:

After the conclusion of the election, Polling Stations, Election Boards, Election Commissions, and related agencies that have been allocated election budgets shall settle accounts for the used election funds with the same-level financial agency within the prescribed time frame, in accordance with the format stipulated in Decision No. 19/2006/QĐ-BTC dated March 30, 2006, of the Minister of Finance on the issuance of accounting regulations for administrative and public services; specifically as follows:

a) Polling Stations are responsible for settling accounts for the allocated budget and the amount used with the financial agency of the district, county, city under province.

If the Polling Station's mission ends after the Election Council announces the election results but the settlement of accounts has not yet been completed, the Polling Station Head shall delegate and authorize a Polling Station Member representing the People's Committee to be responsible for settling accounts with the financial agency.

b) Election Boards are responsible for settling accounts for the allocated budget and the amount used with the financial agency.

If the Election Board's mission ends after the Election Council announces the election results but the settlement of accounts has not yet been completed, the Election Board Chair shall delegate and authorize an Election Board Member representing the People's Committee to be responsible for settling accounts for the budget with the financial agency.

Other agencies and units allocated election budgets shall settle accounts for the used budget with the financial agency in accordance with current regulations.

Financial agencies at all levels are responsible for reviewing and approving the settlement of accounts for the election funds of agencies and units using such funds; the Department of Finance is responsible for compiling the used election budget into the local budget settlement report and settling accounts with the Ministry of Finance, and sending it to the Central Election Council.

Article 6. Implementation Provisions

1. This Circular takes effect from April 1, 2011.

2. For workloads that have been initiated and implemented by ministries, sectors, and localities before the effective date of this Circular, ministries, sectors, and localities shall base their settlement of accounts on the provisions of this Circular and valid expenditure documentation, in accordance with the State Budget Law.

3. During the implementation process, if there are difficulties or obstacles, ministries, central agencies, and localities are requested to report to the Ministry of Finance for prompt resolution./.