Circular No. 148/2011/TT-BTC guiding the preparation of budgets, management, and use of state budget funds to ensure criminal investigation work

CIRCULAR

Guidelines for the preparation of budgets, management, and utilization of state budget funds to ensure criminal investigation work

The State ensures the funding for criminal investigation work

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Pursuant to the Criminal Procedure Code 2003;

Pursuant to the Law on Organization of the People's Procuratorate 2002;

Pursuant to Ordinance No. 23/2004/PL-UBTVQH11 dated August 20, 2004 on the organization of criminal investigations;

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 the 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;

The Ministry of Finance issues guidelines for the preparation of budgets, management, and utilization of state budget funds to ensure criminal investigation work as follows:

Article 1. General Provisions

Article 1. These Circulars apply to criminal investigation activities under the People's Procuracy sector as stipulated by law.

Article 2. Funding for criminal investigation work shall be guaranteed from the central budget and allocated within the annual regular budget expenditure plan of the People's Procuracy at all levels and within the annual special budget expenditure plan of the Investigation Department of the Supreme People's Procuracy.

Article 2. Contents of Expenditure

Point 1. Expenses for travel allowances for procuratorial staff and other staff involved in the criminal investigation process according to regulations.

Point 2. Allowances for witnesses, victims, and related persons when invited or summoned, including the following items:

- Transportation costs from their residence to the place of invitation or summons and vice versa;

- Accommodation rental fees (if applicable);

- Meal expenses;

- Compensation for loss of wages during the period of being invited or summoned.

Point 3. Expenses for forensic services (if applicable).

Point 4. Expenses for reenactment of investigations, reconstruction of crime scenes, identification, examination of crime scenes, autopsy, and organizing confrontations, including the following items:

- Allowances for those directly involved in and serving the reenactment of investigations, identification, examination of crime scenes, and autopsy;

- Costs for renting venues, means of transportation, and other expenses serving the reenactment of investigations, identification, examination of crime scenes, and autopsy.

Point 5. Translation expenses.

Point 6. Expenses for information sources and networks related to investigative activities of the Investigative Agency.

Point 7. Expenses during searches, arrests, and escorting suspects from the arrest location to temporary detention centers, including:

- Expenses for food and accommodation for support forces participating in the arrest and escorting of suspects from the arrest location to temporary detention centers upon request of the People's Procuracy at all levels and the Investigation Department of the Supreme People's Procuracy;

- Fuel and rental expenses for vehicles used for escorting and transporting suspects;

- Food and medical expenses for suspects (if applicable).

Point 8. Training and propaganda expenses regarding criminal investigation activities.

Point 9. Expenses for organizing the search, seizure, and preservation of evidence, including:

- Rental expenses for labor and means of transportation for organizing the search and seizure of evidence;

- Rental expenses for preserving evidence.

Point 10. Payment to lawyers.

Point 11. Rental expenses for assets necessary for criminal investigation activities to prevent criminal acts, rescue victims as provided for in Article 36 of the Ordinance on the Organization of Criminal Investigations; compensation for damage to property used in the investigation process that does not belong to the Procuracy sector.

Point 12. Other expenses directly related to criminal investigation activities.

Article 3. Budget Allocation Levels

Article 1. The above-mentioned expenses shall be implemented in accordance with current regulations, standards, and expenditure limits, specifically as follows:

a) Meal and accommodation expenses for civil servants receiving salaries from the state budget (including judicial police officers and witnesses...) when participating in investigations, searches, arrests, and escorts of suspects shall be reimbursed according to the travel allowance regulations specified by the Supreme People's Procuracy, which detail the regulations of the Ministry of Finance on travel allowances and expenditure regulations for organizing meetings for administrative agencies and public service units. Civil servants receiving salaries from the state budget who have been reimbursed meal and accommodation expenses according to this Circular by the Investigative Agency of the Supreme People's Procuracy shall no longer be entitled to travel allowances at their own agencies or units.

b) For expenses for forensic experts or organizations conducting forensic examinations, they shall be implemented according to the current regulations on forensic examination allowances.

c) Night shift and overtime pay shall be paid according to the current regulations of the Ministry of Home Affairs guiding the implementation of night shift and overtime pay regulations for civil servants, officials, and employees.

d) Training and conference expenses shall be implemented according to the regulations of the Supreme People's Procuracy detailing the regulations of the Ministry of Finance on travel allowances and expenditure regulations for organizing meetings for administrative agencies and public service units.

đ) For expenses for lawyers, they shall be implemented according to the current regulations on remuneration and payment of expenses for lawyers when lawyers participate in litigation at the request of judicial agencies.

e) Translation expenses: Implemented according to the current translation expense levels specified in the Circular of the Ministry of Finance on expenditure regulations for welcoming foreign guests to work in Vietnam and domestic reception expenses.

g) For other expenses: fuel, office supplies, printing costs, camera and photography expenses, rental expenses for labor, food, and medical expenses for suspects, rental expenses for means of transportation and assets for investigative activities, rental expenses for preserving evidence, payments shall be made based on actual expense receipts and must be approved by the competent authority before implementation.

Article 2. In addition to the provisions mentioned above, this Circular specifies certain special expenses in criminal investigation work, specifically:

a) Support for meal expenses for witnesses, victims, and related persons:

When witnesses, victims, and related persons are invited or summoned to the central area of a centrally-administered city by the Procuracy sector: The maximum support for meal expenses shall not exceed 150,000 VND per day per person.

When witnesses, victims, or related parties are invited or summoned to locations within the urban area of a provincial-level city or within counties and towns under provinces, the maximum daily allowance for meals shall not exceed 100,000 VND per person.

b) Allowance for travel expenses and accommodation rental (if applicable) for witnesses and victims, or related parties when invited or summoned by the People's Procuratorate:

Depending on actual circumstances, the President of the People's Procuratorates at all levels and the Director of the Investigation Department of the Supreme People's Procuratorate shall decide on the amount of travel expense allowance and accommodation rental (if applicable) for witnesses, victims, and related parties but shall not exceed the level specified by the President of the Supreme People's Procuratorate detailing the regulations of the Ministry of Finance regarding travel expense allowances and meeting organization costs for administrative agencies and public service units.

c) Compensation for loss of working days for witnesses, victims, and related parties who do not receive salary from the state budget during the period they are invited or summoned:

The People's Procuratorates at all levels and the Director of the Investigation Department of the Supreme People's Procuratorate shall consider and decide based on the average daily income of general laborers in the locality, or according to the average income of the profession of the witnesses, victims, and related parties.

d) Allowance for support forces when performing tasks requested by the People's Procuratorates at all levels and the Investigation Department of the Supreme People's Procuratorate:

The maximum allowance shall not exceed 100,000 VND per person per day.

đ) Expenses for information sources and networks providing information related to investigative activities:

Within the allocated budget, the President of the Supreme People's Procuratorate shall determine the expenditure level for information sources based on the nature and requirements of the information needed for investigative activities and shall be responsible for their decisions.

e) Compensation for property damage incurred during the investigative process (for properties not under the management or use of the People's Procuratorate): The People's Procuratorates at all levels and the Director of the Investigation Department of the Supreme People's Procuratorate shall consider and decide, and such compensation shall be recorded in the asset rental contract in accordance with civil law regulations.

In case of price fluctuations, based on budget capacity and actual conditions, the President of the Supreme People's Procuratorate shall specify the expenditure level but shall not exceed 20% of the maximum expenditure level stipulated in this Circular.

Article 4. Budget preparation, management, and settlement for investigative work expenses:

The preparation, management, and settlement of investigative work expenses shall be carried out in accordance with the State Budget Law and guiding documents thereof.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

This Circular takes effect from January 1, 2012, replacing Circular No. 02/2008/TT-BTC dated January 3, 2008, issued by the Ministry of Finance, guiding the preparation, management, and use of state budget funds to ensure investigative work. For the year 2012, the Supreme People's Procuratorate shall arrange within the 2012 state budget that has been assigned by the competent authority to implement.

The Central Military Procuracy shall apply the contents and expenditure levels prescribed in this Circular when conducting criminal investigation activities in accordance with the law.

During implementation, if there are any difficulties, please report to the Ministry of Finance for review and appropriate amendments./.