Joint Circular No. 162/2004/TTLT/BQP-BTC guiding the contents of expenditure and budget management for implementing border management and protection work, maintaining national security, public order, and social safety in border areas.

JOINT CIRCULAR

Guidelines on the content of expenditures and management of the state budget for implementing border management and protection work

including maintaining national security, public order, and social safety in border areas

To ensure the implementation of border management and protection work

Pursuant to Decree No. 34/2000/NĐ-CP dated August 18, 2000 of the Government on the Regulations of the Border Area of the Socialist Republic of Vietnam;

Pursuant to Decree No. 161/2003/NĐ-CP dated December 18, 2003 of the Government on the Regulations of the Coastal Border Area;

The Ministry of National Defense and the Ministry of Finance hereby issue guidelines on the content of expenditures and management of the state budget to ensure the implementation of border management and protection work, including maintaining national security, public order, and social safety in the land border area and the coastal border area (hereinafter referred to collectively as border management and protection work) as follows:

I. Contents of state budget expenditures for implementing border management and protection work include:

1. Expenditures for surveying and constructing signboards indicating "Border Area," "Border Belt," "Restricted Zone," "Activity Restricted Area," and other signboards as prescribed by the Government for border management and protection."Border Area,"i", "Border Belt," "Restricted Zone," "Activity Restricted Area" and other signboards as prescribed by the Government for border management and protection.

2. Procurement of equipment, means of transport, and fuel for border management and protection activities.

3. Maintenance, repair, and upkeep of equipment and means of transport provided for border management and protection activities.

4. Expenditures for border management and protection operational activities and enforcement of laws related to border management.

5. Expenditures for information dissemination, propaganda, and mobilization of the masses in border management and protection activities.

6. Expenditures for border diplomatic activities.

7. Expenditures for border guard training activities.

8. Expenditures for conferences related to border management and protection activities.

9. Administrative expenses serving border management and protection activities of officers and soldiers operating in border areas.

10. Expenditures for rewarding mass movements participating in border management and protection activities.

II. Preparation of classified budgets, execution, and settlement of state budget expenditures for border management and protection work.

1. Annually, the Border Guard Command shall prepare the state budget based on the requirements and tasks of border management and protection, ensuring the fulfillment of border management and protection tasks according to the contents stipulated in this Circular, report to the Ministry of National Defense, which will then submit to the Ministry of Finance and the Ministry of Planning and Investment for consolidation and reporting to the Prime Minister for submission to the National Assembly for decision.

The financial resources for implementing border management and protection work shall be guaranteed by the State Budget and consolidated into a separate item in the annual regular expenditure budget of the Ministry of National Defense.

2. Annually, the People's Councils and People's Committees of provinces and centrally-administered cities shall ensure the budgetary expenditure tasks for border construction, management, and protection work in border areas as stipulated in Article 24 of Decree No. 140/2004/NĐ-CP dated June 25, 2004 of the Government detailing certain provisions of the Law on National Borders.

3. The preparation, execution, settlement, and management of state budget expenditures for border management and protection work shall be carried out in accordance with the State Budget Law; Decree No. 10/2004/NĐ-CP dated January 7, 2004 of the Government on the management and use of state budget and assets for certain activities in the field of national defense and security; Joint Circular No. 23/2004/TTLT/BTC-BQP dated March 26, 2004 of the Ministry of Finance and the Ministry of National Defense guiding the preparation, execution, settlement of the state budget and management of state assets for certain activities in the field of national defense, and other relevant legal documents.

III. Implementation Organization

1. Units using the state budget for border management and protection shall have the responsibility to complete their assigned budget expenditure tasks and strictly comply with current regulations on financial management and usage policies.

2. This Circular shall take effect 15 days from the date of publication in the Official Gazette and shall replace Joint Circular No. 3729/2001/BQP-BTC dated November 29, 2001 on the content of expenditures and management of the state budget for implementing border management and protection work, maintaining national security, public order, and social safety in the land border area.

3. In the course of implementation, if there are any difficulties, agencies, units, and localities shall promptly reflect them to the Ministry of National Defense - Ministry of Finance for consideration and resolution./.