Circular No. 148/2015/TT-BTC on the contents and funding levels for implementing the Project to identify remains of martyrs lacking information.

CIRCULAR

Regulations on the content and expenditure levels for implementing the project to identify remains of martyrs lacking information.For power plants invested under the Build-Operate-Transfer (BOT) model, n is determined according to the operational period of the power plant stipulated in the BOT contract.

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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. 31/2013/NĐ-CP dated April 9, 2013 of the Government detailing and guiding the implementation of certain provisions of the Ordinance on Preferential Treatment for Those Who Have Contributed to the Revolution.

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

Implementing Decision No. 150/QD-TTg dated January 14, 2013 of the Prime Minister approving the project to identify remains of martyrs lacking information;

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

The Minister of Finance issues this Circular to regulate the content and expenditure levels for implementing the project to identify remains of martyrs lacking information.

Article 1. Scope of Regulation

Article 1. This Circular stipulates the content and expenditure levels from the state budget funds to implement the project to identify remains of martyrs lacking information approved by Decision No. 150/QĐ-TTg dated January 14, 2013 of the Prime Minister (hereinafter referred to as Project 150).

2. This Circular does not apply to the following sources of funds:

a) Financial support from organizations and individuals both within and outside the country for the work of identifying remains of martyrs lacking information, except in cases where the sponsor or their authorized representative and the Ministry of Finance have not agreed on the expenditure level, which shall be applied according to the expenditure levels prescribed in this Circular.

b) Operating funds for the National Steering Committee for Identifying Remains of Martyrs Lacking Information, allocated in the annual regular budget estimate of the Ministry of Labor, Invalids and Social Affairs and managed and utilized according to current regulations applicable to administrative agencies.

c) Investment capital: implemented according to current state regulations on managing and utilizing investment capital.

Article 2. Scope of Application

The scope of application of this Circular includes agencies, units, organizations, and individuals related to the management and utilization of funds for implementing Project 150.

Article 3. Source of Funding

1. The central budget allocates funds in the annual state budget estimate for implementing preferential policies for those who have contributed to the revolution, provided by the Ministry of Labor, Invalids and Social Affairs.

2. Local budgets allocate funds for local agencies and units to carry out activities under Project 150 within their assigned responsibilities as stipulated by current laws on the decentralization of the state budget.

3. Support from domestic and foreign organizations and individuals in accordance with the law.

Article 4. Content and Expenditure Levels

The content and expenditure levels for implementing the activities of the project are carried out according to the current financial expenditure standards and norms for administrative agencies and public service units (attached annex). In addition, this Circular specifies some special content and expenditure levels for identifying remains of martyrs lacking information as follows:

1. Expenditure for supporting activities to collect samples of remains of martyrs lacking information, including:

a) Hiring labor, tents, and other rentals (if any): at actual rental prices in the locality;

b) Purchasing supplies, gloves, alcohol, and other expenses (if any): at actual purchase prices in the locality;

c) Hiring personnel directly to collect samples of remains of martyrs when the genetic testing facility does not send personnel to participate: at the agreed price between the Department of Labor, Invalids and Social Affairs and the hired personnel based on the approved budget;

d) Expenditure for travel allowances for members of the team collecting samples of remains of martyrs:

- Content and expenditure levels are implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel allowances and expenditure for organizing meetings for state agencies and public service units (hereinafter referred to as Circular No. 97/2010/TT-BTC). In addition to travel allowances, during the days spent collecting samples of remains of martyrs, a daily allowance of 100,000 VND/person/day is provided but not exceeding 15 days/trip (excluding personnel hired directly to collect samples of remains of martyrs as specified in point c of this clause);

- The number and composition of members of the team collecting samples of remains of martyrs are decided by the head of the Department of Labor, Invalids and Social Affairs.

e) Support for relatives of martyrs lacking information invited to accompany the team collecting samples of remains of martyrs (if any), up to two relatives/martyr lacking information:

- One-time support of 500,000 VND/person;

- In cases where relatives of martyrs lacking information arrange their own transportation, they will be supported once for travel expenses as follows: a distance of less than 500 km from the place of residence of the relative of the martyr lacking information to the sample collection site is 500,000 VND/person; 500 km or more is 1,000,000 VND/person;

Example 1: Mr. Nguyen Van A is the relative of one martyr lacking information residing in Hanoi City, invited to accompany the team collecting samples of remains of martyrs in Ha Tinh City, Ha Tinh Province. Mr. Nguyen Van A rented his own means of transportation to accompany the team to Ha Tinh City. The distance from Hanoi City to Ha Tinh City is 340 km. Mr. Nguyen Van A was supported a total amount of 1,000,000 VND (one-time support of 500,000 VND and travel expenses of 500,000 VND).

Example 2: Mrs. Nguyen Thi B is the relative of one martyr lacking information residing in Hai Duong City, Hai Duong Province, invited to accompany the team collecting samples of remains of martyrs in Quang Tri Town, Quang Tri Province. Mrs. Nguyen Thi B and her family rented their own means of transportation to accompany the team to Quang Tri Town. The distance from Hai Duong City to Quang Tri Town is 658 km. The family of Mrs. Nguyen Thi B was supported a maximum of two people, totaling 3,000,000 VND (one-time support of 500,000 VND x 2 people = 1,000,000 VND and travel expenses of 1,000,000 VND x 2 people = 2,000,000 VND).

2. Expenditure for supporting agencies and organizations collecting biological samples from relatives of martyrs lacking information: Content and expenditure levels are implemented according to points b, c, and d of clause 1 of this Article.

3. For transferring samples of remains of烈士的样本和烈士亲属生物样本，缺少信息的情况进行基因分析：费用按照实际发生的费用支付。如果烈士亲属希望亲自携带缺少信息的烈士遗骸样本或烈士亲属生物样本，则一次性提供支持并报销交通费（支持一名人员），按照本条第1点的规定标准。

4. For renting the preservation of samples of remains of烈士的样本和烈士亲属生物样本，缺少信息的情况，在等待基因鉴定期间：每日每份样本最高费用为300元。

5. For gene identification of烈士的样本和烈士亲属生物样本，缺少信息的情况，包括：

a) In cases where gene identification is conducted within the field of determining the identity of烈士的样本，其工作内容和执行程序与司法鉴定领域相同，则按照2014年3月21日财政部发布的第34/2014/TT-BTC号通知中附带的司法鉴定收费标准表中的6.2项规定收取费用；

b) In cases where gene identification is conducted within the field of determining the identity of烈士的样本，其工作内容和执行程序不同于司法鉴定领域：根据由各部委制定的技术经济定额，直接进行鉴定的单位应建立价格方案，并提交给劳动、残疾人和社会事务部审核，然后提交财政部决定合同定价，作为签订采购合同的基础。

6. For expenses related to verifying information, including:

a) Travel expenses: The level of expenditure is implemented according to the provisions of Circular No. 97/2010/TT-BTC;

b) Subsidies for individuals verifying information outside the travel expense regulations: 100,000 VND/person/day.

7. Subsidies for individuals providing information: 2,000,000 VND/per verified piece of information about烈士的样本，不考虑缺少信息的烈士遗骸数量。

8. For organizations and individuals involved in identifying烈士的样本using empirical methods: Based on the content and expenditure levels specified in this Circular, the Martyrs' Affairs Department of the Ministry of Labor, Invalids and Social Affairs will develop detailed budgets and sign contracts with organizations and individuals confirming the identities of烈士的样本. Contract settlement will be based on the recognition of results by the competent authority.

If the relatives of烈士require gene identification, the relevant content and expenditure levels shall be carried out according to the provisions of Clause 5 of this Article.

9. For completing graves (including tombstones) after the conclusion of information about烈士的样本in cases where samples are taken from烈士的墓地：Maximum support level is 1,750,000 VND/grave (including temporary construction of a grave cover after taking烈士的样本for gene identification).

10. For organizing ceremonies to announce the results of烈士的身份鉴定by the Ministry of Labor, Invalids and Social Affairs:

a) Expenses for organizing the ceremony: Content and expenditure levels are implemented according to Circular No. 97/2010/TT-BTC;

b) Support for transportation costs for relatives of烈士receiving gene identification results (maximum two people):

- In cases where public transport is used: Expenditure is based on the price of public transport tickets;

- In cases where relatives of烈士self-fund or hire vehicles to receive gene identification results, then transportation costs from their place of residence to the location of the ceremony announcing烈士的身份鉴定results are supported according to the standard stipulated in the second bullet point of item đ clause 1 of this Article;

c) Support for meal expenses (including travel days and return days) for relatives of烈士receiving gene identification results (maximum two people): Maximum expenditure is 150,000 VND/person/day;

d) In cases where relatives of烈士receive two or more gene identification results at the same announcement ceremony, the support level is calculated as if receiving one gene identification result as stipulated in points b and c of this clause.

Article 5. Establishment, allocation, management, utilization, and settlement of the budget

1. The establishment, allocation, implementation, and settlement of funds for the Project shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, and guiding documents thereof.

2. Based on the plan of the Ministry of Labor, Invalids and Social Affairs and the content and expenditure levels prescribed in this Circular, labor, invalids, and social affairs agencies at all levels shall establish the budget according to procedures, sequences, and timeframes for establishing, allocating, managing, utilizing, and settling the budget for implementing the Project from the funds for implementing preferential policies for persons who have rendered meritorious service to the revolution, as stipulated in Joint Circular No. 47/2009/TTLT-BTC-BLDTBXH dated March 11, 2009, issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs, guiding the issuance, management, and utilization of funds for implementing preferential policies for persons who have rendered meritorious service to the revolution and persons directly participating in the resistance war managed by the labor, invalids, and social affairs sector.

3. Expenditures for implementing the Project as prescribed in this Circular shall be recorded and settled under category 520, subcategory 527, item 7150, sub-item 7199 of the current State Budget Classification.

Article 6. Effectiveness

1. This Circular takes effect from November 1, 2015. The regulations prescribed in this Circular shall be implemented starting from the fiscal year 2015.

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

Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and resolution./.