Joint Circular of the Ministry of National Defense and the Ministry of Finance No. 162/2004/TTLT-BQP-BTC dated December 6, 2004 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

Joint Circular No. 162/2004/TTLT-BQP-BTC dated December 6, 2004 of the Ministry of National Defense and the Ministry of Finance guiding the contents of expenditure and management of the state budget for implementing border management, protection, security maintenance, public order, and social safety in border areas

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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 February 18, 2003 of the Government on the Regulations of the Coastal Border Area;
The Joint Ministry of National Defense and Ministry of Finance guides the contents of expenditure and management of the state budget to ensure the implementation of border management, protection, security maintenance, public order, and social safety in land border areas and coastal border areas (hereinafter referred to as border management and protection) as follows:

I. CONTENTS OF EXPENDITURE FROM THE STATE BUDGET FOR IMPLEMENTING BORDER MANAGEMENT AND PROTECTION INCLUDE:

1. Expenditure for customers, construction of systems of signs "Border Area", "Border Belt", "Restricted Zone", "Limited Activity Zone" and other signs as prescribed by the Government for border management and protection.

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

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

4. Expenditure for operational activities related to border management and protection and enforcement of laws on borders.

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

6. Expenditure for border defense diplomacy.

7. Expenditure for border defense training.

8. Expenditure for conferences related to border management and protection.

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

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

II. ESTABLISHMENT, ALLOCATION, EXECUTION, AND SETTLEMENT OF THE STATE BUDGET FOR EXPENDITURE ON BORDER MANAGEMENT AND PROTECTION.

1. Each year, the Command of the Border Guard Force bases on the requirements and tasks of border management and protection to establish a budget estimate to ensure the fulfillment of border management and protection tasks according to the provisions of this Circular, reports to the Ministry of National Defense, which then forwards 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 source of funds for implementing border management and protection is guaranteed by the State Budget and is consolidated into a separate item in the annual regular expenditure budget of the Ministry of National Defense.

2. Each year, the People's Councils and People's Committees of provinces and centrally governed cities ensure the expenditure from the state budget for the construction, management, and protection of national borders and border areas according to 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 establishment, execution, settlement, and management of the state budget for expenditure on border management and protection shall be carried out in accordance with the provisions of the State Budget Law; Decree No. 10/2004/NĐ-CP dated January 7, 2004 of the Government on the management and use of the 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 establishment, execution, settlement of the state budget, and management of state assets for certain activities in the field of national defense, and relevant legal documents.

III. IMPLEMENTATION

1. Units using the state budget for border management and protection shall be responsible for completing their assigned budget expenditure tasks and strictly adhering to current financial management and policy regulations.

2. This Circular takes effect 15 days from the date of publication in the Official Gazette and replaces Joint Circular No. 3729/2001/BQP-BTC dated November 29, 2001 guiding the contents of expenditure and management of the state budget for implementing border management and protection, maintaining security, public order, and social safety in land border areas.

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