Circular No. 160/2010/TT-BTC guiding the amendment and supplementation of Joint Circular No. 02/2002/TTLT/BTC-MTTW of the Ministry of Finance and the Standing Committee of the Vietnam Fatherland Front on financial management for implementing the "All People United to Build Cultural Lives in Rural Communities" campaign and other fundraising campaigns initiated by the Vietnam Fatherland Front Central Committee.

Circular No. 160/2010/TT-BTC guides the amendment and supplementation of Joint Circular No. 02/2002/TTLT/BTC-MTTW on financial management for implementing campaigns initiated by the Vietnam Fatherland Front. This document specifies detailed provisions regarding the scope of application, content, and expenditure levels for fundraising activities, commendation, training, transportation of goods, and budget preparation procedures.

문서 번호160/2010/TT-BTC
문서 유형Circular
발행 기관Ministry of Finance
서명자Nguyễn Công Nghiệp — Thứ trưởng
업데이트26. 06. 2026
산업Finance
분야Budget Management
발행일19. 10. 2010
발효일03. 12. 2010
효력 만료일
상태In effect
✦ 스마트 요약

Circular No. 160/2010/TT-BTC guides the amendment and supplementation of Joint Circular No. 02/2002/TTLT/BTC-MTTW on financial management for implementing campaigns initiated by the Vietnam Fatherland Front. This document specifies detailed provisions regarding the scope of application, content, and expenditure levels for fundraising activities, commendation, training, transportation of goods, and budget preparation procedures.

적용 범위

The Ministry of Finance, the Vietnam Fatherland Front Central Committee, Ministries, ministerial-level agencies, agencies under the Government, provinces, centrally governed cities, and related units.

핵심 사항

  • At the provincial (district) level, the Vietnam Fatherland Front may initiate fundraising within the province (district) for cases of minor damage caused by natural disasters or fires, following the expenditure guidelines set out in Joint Circular No. 02/TTLT/BTC-MTTW.
  • Funding for the campaign in communes in difficult areas shall be guaranteed by the provincial budget at a level of VND 5,000,000 to 7,000,000 per year per commune.
  • Expenditure on meals and accommodation for delegates attending meetings and commendations shall be implemented according to current regulations on travel expenses, conference expenditure, and the Law on Encouragement and Reward.
  • Training allowances for outsourced labor shall not exceed VND 20,000 per day per person; transportation of goods shall be based on valid invoices and receipts.
  • The Standing Committee of the Vietnam Fatherland Front at all levels shall prepare budgets ensuring funding for the campaign according to the expenditure content and submit them for approval by the same-level financial authorities.

🌐 이 문서의 사회적 영향

  • Positive impact: Financial support for fundraising activities, creating favorable conditions for implementing the campaign 'All People United to Build Cultural Lives in Rural Communities'.
  • Negative impact: May increase local government budget costs if financial resources are not reasonably balanced.
  • Benefits for citizens and businesses: Ensuring resources for cultural and social activities, creating a positive living environment.
  • Costs for businesses: May increase training allowances for outsourced labor if there is no strict management plan.
  • Limiting citizens' rights: Compliance with expenditure limits must be observed to avoid waste.

❓ 자주 묻는 질문

What is the reward amount for the campaign 'All People United to Build Cultural Lives in Rural Communities'?

Rewards are implemented according to the Law on Encouragement and Reward and guiding documents.

What is the expenditure level for delegates attending meetings?

According to current regulations on travel expenses and conference expenditure.

What is the maximum expenditure level for training outsourced labor?

VND 20,000 per day per person.

How should the Standing Committee of the Vietnam Fatherland Front at all levels prepare the budget?

Prepare budgets ensuring funding for the campaign according to the expenditure content, current financial expenditure regulations, and submit them for approval by the same-level financial authorities.

When does this Circular take effect?

This Circular takes effect 45 days from the date of issuance.

전문

MINISTRY OF FINANCE

-------------

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

-----------------------------------

Number: 160/2010/TT-BTC Hanoi, October 19, 2010

CIRCULAR

Directive to amend and supplement Circular Joint Circular No. 02/2002/TTLT/BTC-MTTW of the Ministry of Financeand the Standing Office of the Central Committee of the Vietnam Fatherland Front on financial management work for implementing the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign and other fundraising campaigns initiated by the Central Committee of the Vietnam Fatherland Front

---------------------------

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

Pursuant to Decree No. 24/2009/NĐ-CP dated March 5, 2009, of the Government detailing and providing measures for implementing the Law on Legislative Documents;

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;

Implementing Directive No. 23/1998/CT-TTg dated May 20, 1998 of the Prime Minister on strengthening coordination with the Central Committee of the Vietnam Fatherland Front to promote the "All People United to Build a New Life in Rural Communities" campaign; Directive No. 1869/CT-TTg dated October 10, 2010 of the Prime Minister on enhancing coordination with the Central Committee of the Vietnam Fatherland Front to promote the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign in the new period;

Pursuant to the conclusions of the Prime Minister at joint meetings with the Standing Office of the Central Committee of the Vietnam Fatherland Front (documents: No. 57/TB-VPCP dated July 3, 2001 and No. 93/TB-VPCP dated March 29, 2010 of the Government Office);

After reaching consensus with the Standing Office of the Central Committee of the Vietnam Fatherland Front, the Ministry of Finance issues this directive to amend and supplement Circular Joint Circular No. 02/2002/TTLT/BTC-MTTW of the Ministry of Finance and the Standing Office of the Central Committee of the Vietnam Fatherland Front on financial management work for implementing the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign and other fundraising campaigns initiated by the Central Committee of the Vietnam Fatherland Front (hereinafter referred to as Circular Joint Circular No. 02/TTLT/BTC-MTTW) as follows:

Article 1. Supplement Article I of Circular Joint Circular No. 02/TTLT/BTC-MTTW regarding the subjects and scope of application.

In cases of natural disasters or fires causing minor damage within a local area, if the Vietnam Fatherland Front Committee at provincial (district) level organizes fundraising campaigns within that province (district), the expenditure for such fundraising campaigns may be implemented according to the content and expenditure levels specified in Clause 3, Section III of Circular Joint Circular No. 02/TTLT/BTC-MTTW dated January 10, 2002 issued jointly by the Ministry of Finance and the Standing Office of the Central Committee of the Vietnam Fatherland Front; the funding for these tasks shall be guaranteed by the budget of the level initiating the campaign.

Article 2. Supplement Clause 1, Section II of Circular Joint Circular No. 02/TTLT/BTC-MTTW.

For communes in difficult areas, the funding for organizing the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign by the commune-level Vietnam Fatherland Front Committee will be guaranteed by the provincial budget according to the expenditure levels stipulated in Article 3 of this Circular.

The criteria for communes in difficult areas are determined according to Decision No. 30/2007/QD-TTg dated March 5, 2007 of the Prime Minister promulgating the list of administrative units in difficult areas.

Article 3. Amend and supplement the provisions at Point 1.2, Clause 1, Section III of Circular Joint Circular No. 02/TTLT/BTC-MTTW regarding the content and expenditure levels.

- The expenditure for meals and accommodation for delegates attending conferences shall be implemented according to the current regulations on travel expenses and conference expenditures.

- The expenditure for awards for cases falling under the award recipients of the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign shall be implemented according to the regulations of the Law on Encouragement and Rewards and related guiding documents.

- For residential areas: To facilitate the success of the campaign in residential areas, the People's Committees of provinces and centrally-administered cities shall allocate budget estimates to ensure the implementation of the expenditure items for the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign as specified in Item d, Point 1.1 of Circular Joint Circular No. 02/TTLT/BTC-MTTW at the rate of VND 3,000,000 to VND 5,000,000 per year per residential area.

- For communes in difficult areas: The People's Committees of provinces and centrally-administered cities shall allocate budget estimates to ensure the implementation of the expenditure items for the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign at the rate of VND 5,000,000 to VND 7,000,000 per year per commune in difficult areas.

Article 4. Amend Point 3.2, Clause 3, Section III of Circular Joint Circular No. 02/TTLT/BTC-MTTW.

- The expenditure for meals and accommodation for delegates attending conferences to disseminate and popularize policies, mid-term reviews, and final summaries of the campaign shall be implemented according to the current regulations on conference expenditures.

- The expenditure for awards for cases falling under the award recipients of the emergency fundraising campaign shall be implemented according to the regulations of the Law on Encouragement and Rewards and related guiding documents.

- The allowance for civil servants directly collecting donations, working overtime, and additional hours shall be applied according to the regulations on overtime pay as stipulated in the Joint Circular of the Ministry of Home Affairs and the Ministry of Finance guiding the implementation of night work and overtime pay for civil servants, public officials, and employees.

- The allowance for hired laborers shall not exceed VND 20,000 per day per person.

- The transportation cost for goods shall be based on valid invoices and receipts from organizations providing transportation services.

Article 5. Amend Clause 1, Section IV of Circular Joint Circular No. 02/TTLT/BTC-MTTW.

Annually, along with the preparation of the budget for the following year, the Standing Offices of the Vietnam Fatherland Front at all levels shall prepare the budget to ensure the Vietnam Fatherland Front at all levels can organize the implementation of the "All People United to Build a Civilized Cultural Life in Rural Communities" campaign according to the current financial expenditure regulations and specific expenditure levels as stipulated in Article 3 of this Circular and Clause 1, Section III of Circular Joint Circular No. 02/TTLT/BTC-MTTW, and submit it to the finance authorities at the same level for review and consolidation before submitting it to the competent authority for approval to include in the annual budget of the Vietnam Fatherland Front. The Standing Offices of the Vietnam Fatherland Front at all levels shall be responsible for settling accounts with the finance authorities at the same level according to the current regulations.

- As for the budget to implement the contents of the work of the mass movement "All people unite to build cultural life in residential areas" in residential areas and at communes in difficult regions, the People's Council United Front Committee of the province/city directly under the Central Government shall prepare the budget estimate and submit it to the People's Committee of the province/city directly under the Central Government for consideration and submission to the People's Council at the same level for decision, ensuring the expenditure for the movement in communes in difficult regions and residential areas within the province/city, within the scope of the expenditure levels prescribed in Article 3 of this Circular. The People's Committee of the province/city directly under the Central Government shall be responsible for balancing and allocating the budget to communes and wards, ensuring the expenditure levels decided by the People's Council at the same level. The People's Committee of the commune/ward shall be responsible for disbursing and settling the budget in accordance with current regulations.

Article 6. Implementation organization

This Circular takes effect 45 days from the date of signature. In the course of implementation, if there are any difficulties, units and localities are requested to promptly reflect them to the Ministry of Finance for consideration and resolution./.

Place of Receipt:

- Prime Minister;

- Central Party Office and Party Committees;

- National Assembly Office, National Ethnic Council

and the Committees of the National Assembly;

- President's Office;

- Supreme People's Procuracy;

- Supreme People's Court;

- Ministries, agencies equivalent to ministries, and government agencies;

- Central Committee of the Vietnam Fatherland Front;

- Central Agencies of Mass Organizations;

- State Audit Agency;

- Office of the Central Steering Committee on Anti-Corruption;

- People's Councils, People's Committees, People's Council United Front Committees, Departments of Finance, State Treasury;

of provinces and centrally-administered cities;

- Legal Documents Inspection Department, Ministry of Justice;

- Official Gazette;

- Website: Government, Ministry of Finance;

- To be filed with VT, Civil Service Affairs Department;

DEPUTY MINISTER

DEPUTY MINISTER

(signed)

Nguyen Cong Nghiep

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