Circular No. 174/2014/TT-BTC stipulates on the management and use of operating funds for the Fundraising and Receiving Relief Goods Committee in fundraising campaigns to support affected people in dealing with natural disasters, fires, serious accidents, and international assistance initiated by the People's Committees at all levels.

CIRCULAR

Article 24regulating the management and use of operating funds for the Mobilization and Reception Committee of donations and relief supplies during fundraising campaigns to support affected communities in overcoming the consequences of natural disasters, fires, serious accidents, and international assistance initiated by the Vietnam Fatherland Front at all levelsinternational assistance launched by the People's Committee for the Fatherland Front at all levels

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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 State Budget Law;

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

Pursuant to Decree No. 64/2008/NĐ-CP dated May 14, 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to assist people in overcoming difficulties caused by natural disasters, fires, serious accidents, and severe diseases;

Pursuant to Decree No. 30/2012/NĐ-CP dated April 12, 2012 of the Government on the organization and operation of social and charitable funds;

Article 1. Amending and supplementing Clause 2, Article 14 of Circular No. 07/2020/TT-BTC dated February 3, 2020 of the Ministry of Finance on financial management and asset management for Vietnamese agencies abroad:

AND Ministry of Science and Technology Finance Issuing this Circular to regulate the management and use of operating funds for the Mobilization and Reception Committee of donations and relief supplies during fundraising campaigns to support affected communities in overcoming the consequences of natural disasters, fires, serious accidents, and international assistance initiated by the Vietnam Fatherland Front at all levels.

Article 1. Scope of Regulation

1. This Circular regulates the management and use of funds for organizing, receiving, transporting donations and relief supplies during fundraising campaigns to support affected communities in overcoming the consequences of natural disasters, fires, serious accidents, and international assistance as directed by the Party and the Government, initiated by the Vietnam Fatherland Front at all levels.

2. For other campaigns initiated by the Vietnam Fatherland Front (excluding those with specific guidelines in other regulatory documents) shall apply the provisions on expenditure items and amounts set forth in this Circular.

Article 2. Applicability

This Circular applies to the Mobilization and Reception Committees of donations and relief supplies (hereinafter referred to as Relief Committees at all levels), member agencies of the Relief Committees at all levels, and People's Committees at all levels.

Article 3. Principles of Management and Use of Funds

1. The operating funds of the Relief Committees at all levels and member agencies of the Relief Committees at all levels shall be guaranteed by the state budget according to the current budget allocation.

2. For communes in difficult areas affected by natural disasters requiring relief, the implementation funds for these communes shall be guaranteed by the provincial budget.

3. Units responsible for mobilizing, receiving, transporting, and distributing donations and relief supplies shall not use donation funds to cover expenses incurred during the process.

Article 4. Contents of Expenditure

1. Expenditure for organizational mobilization work includes:

a) Expenditure for launching and calling for participation in the campaign;

b) Expenditure for training, information dissemination, and printing promotional materials;

c) Travel expenses for inspection and urging of fundraising activities;

d) Expenditure for summarizing and concluding the campaign;

e) Expenditure for rewarding outstanding collectives and individuals in the campaign;

g) Other direct expenditures for the campaign.

2. Expenditure for receiving and distributing work includes:

a) Expenditure for transportation, packaging, loading and unloading, renting warehouses, and collection sites for donated goods;

b) Expenditure for overtime pay for staff directly involved in collecting and distributing donations and goods.

Article 5. Funding Levels

1. Expenditure for organizing launch meetings, training seminars, information dissemination meetings, coordination meetings, summary meetings, and conclusion meetings; travel expenses for directing, inspecting, supervising, and urging activities: Implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on travel expenses and the organization of meetings in state agencies, public institutions, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and armed forces units funded by the state budget.

2. Expenditure for rewarding outstanding individuals and collectives: Implemented according to Decree No. 42/2010/NĐ-CP dated April 15, 2010 of the Government detailing certain provisions of the Law on Encouragement and Reward, the Law Amending and Supplementing Certain Provisions of the Law on Encouragement and Reward, and Decree No. 39/2012/NĐ-CP dated April 27, 2012 of the Government amending certain provisions of Decree No. 42/2010/NĐ-CP dated April 15, 2010 of the Government.

3. Expenditure for printing promotional materials and educational materials: Implemented according to Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 of the Ministry of Finance and the Ministry of Justice on the preparation, management, use, and settlement of state budget funds for the popularization, education, and access to law for the people at the grassroots level.

4. Expenditure for night and overtime pay for staff directly involved in collecting donations and goods: The rate of expenditure is applied according to Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of the system of payment for night and overtime work for civil servants, officials, and employees.

5. Expenditure for transportation, packaging, loading and unloading, renting warehouses, and collection sites for donated goods: Implemented based on actual costs incurred, supported by legal invoices and receipts.

6. For expenditures that must be tendered according to regulations, the provisions of the Law on Bidding and related guiding documents shall be applied.

Article 6. Management and use of funds

The preparation of budgets, management, use, and settlement of accounts for funds shall be carried out in accordance with the current provisions of the State Budget Law, the Accounting Law, and other guiding documents. This Circular provides additional guidance on the following points:

1. The operating funds of the Relief Committees at all levels and member agencies of the Relief Committees at all levels shall be used within the regular expenditure budget of the relevant agencies and units to implement their activities.

2. In cases where the regular expenditure budget of the agencies and units does not adequately cover the activities of the Relief Committees at all levels and member agencies of the Relief Committees at all levels, based on the tasks assigned by the competent authority, the content and level of expenditure specified in Articles 4 and 5 of this Circular, the Relief Committee and member agencies of the Relief Committees at all levels shall prepare a budget for each fundraising campaign to submit to the financial authority at the same level for review and submission to the competent authority for approval of the funds to implement the fundraising campaign.

3. Settlement of accounts shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, and other guiding documents.

Article 7. Implementation Provisions

1. This Circular takes effect from January 1, 2015.

2. This Circular abolishes the regulations on the management and use of funds to ensure support for emergency fundraising campaigns to assist affected populations in overcoming the consequences of natural disasters, international assistance, and according to the directives of the Party and Government, initiated by the Central Steering Committee of the Vietnam Fatherland Front, as stipulated in Joint Circular No. 02/2002/TTLT/BTC-MTTW dated January 10, 2002, issued by the Ministry of Finance and the Central Committee of the Vietnam Fatherland Front, and Circular No. 160/2010/TT-BTC dated October 19, 2010, issued by the Ministry of Finance, guiding amendments and supplements to Joint Circular No. 02/2002/TTLT/BTC-MTTW of the Ministry of Finance and the Standing Board of the Central Committee of the Vietnam Fatherland Front regarding financial management in implementing the "All-People Solidarity Movement for Building a Civilized Lifestyle in Residential Areas" and other fundraising campaigns initiated by the Central Committee of the Vietnam Fatherland Front.

2. During implementation, if the normative legal documents cited for application in this Circular are amended, supplemented, or replaced by new normative legal documents, they shall be applied according to the amended, supplemented, or replacing documents.

3. During implementation, if there are any difficulties, they should be reported to the Ministry of Finance and the Standing Board of the Central Steering Committee of the Vietnam Fatherland Front for study and appropriate amendments and supplements./.