Circular No. 19/2017/TT-BTC on the preparation of budget estimates, management, use, and settlement of state budget funds for the work of state administration in enforcing laws to handle administrative violations.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds to ensure activities for popularizing, educating about laws, standardizing access to laws, and grassroots mediation

state budget for state management activities related to the enforcement of laws

handling administrative violations

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Pursuant to the Law on Handling Administrative Offenses dated June 20, 2012;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures to implement the Law on Handling Administrative Violations;

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;

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

The Minister of Finance issues this Circular provides for the preparation, management, use, and settlement of state budget funds for state management activities related to the enforcement of laws and handling administrative violations.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the preparation, management, use, and settlement of state budget funds for state management activities related to the enforcement of laws and handling administrative violations.

2. This Circular applies to Ministries, ministerial-level agencies, People's Committees at all levels, and relevant agencies, organizations, and individuals involved in the preparation, management, use, and settlement of state budget funds for state management activities related to the enforcement of laws and handling administrative violations.

Article 2. Principles for preparing budgets, managing, using, and finalizing funds

1. The tasks of state management activities related to the enforcement of laws and handling administrative violations that fall under the budget of a certain level shall be guaranteed and allocated in the annual state budget estimate of the agency or unit according to the provisions of the State Budget Law and other relevant legal documents.

2. State budget funds for state management activities related to the enforcement of laws and handling administrative violations must be prepared, managed, used, and settled in accordance with their intended purpose, regulations, and the provisions of this Circular.

3. Funds from sources of sponsorship provided by individuals, organizations, and enterprises within and outside Vietnam for agencies and units to carry out the supervision of law enforcement and handling of administrative violations must be implemented in accordance with agreements and in compliance with Vietnamese law. In cases where there is no agreement, they shall be carried out in accordance with the provisions of this Circular.

Article 4. Contents of Expenditure

1. Expenses for work-related travel allowances for those engaged in state management activities related to the enforcement of laws and handling administrative violations.

2. Expenses for investigation, survey, inspection of the implementation of laws and handling of administrative violations.

3. Expenses for statistical activities on the handling of administrative violations as decided by the competent authority.

4. Expenses for drafting, reviewing, and approving normative legal documents on the handling of administrative violations; reporting on the supervision of law enforcement and handling of administrative violations.

5. Expenses for systematizing, reviewing, and inspecting normative legal documents in the supervision of law enforcement and handling of administrative violations.

6. Expenses for popularizing and disseminating laws on the handling of administrative violations.

7. Expenses for training, instruction, and upgrading the professional skills of staff and civil servants engaged in state management activities related to the enforcement of laws and handling administrative violations.

8. Expenses for organizing meetings, conferences, seminars, and discussions on state management activities related to the enforcement of laws and handling administrative violations.

9. Expenses for night work and overtime pay for those engaged in supervising laws on the handling of administrative violations.

10. Expenses for scientific research on the supervision of law enforcement and handling of administrative violations.

11. Expenses for rewarding collectives and individuals with outstanding achievements in state management activities related to the enforcement of laws and handling administrative violations.

12. Expenses for summarizing and concluding on the implementation of laws and handling of administrative violations.

13. Expenses for building and managing databases on the handling of administrative violations.

14. Expenses for organizing competitions and contests on state management activities related to the enforcement of laws and handling administrative violations.

15. Expenses for purchasing and leasing equipment to serve the management of law enforcement and handling of administrative violations.

16. Expenses for publicizing the results of handling administrative violation cases contrary to the law on mass media.

17. Expenses for supporting officials and civil servants engaged in inspecting and evaluating documents in complex administrative penalty case files, affecting the rights and legitimate interests of many individuals and organizations. The Minister, Heads of central agencies, and Chairpersons of provincial People's Committees directly under the Central Government shall specify the specific criteria and methods for determining complex cases at their respective ministries, sectors, and localities.

18. Other expenses directly related to the management of law enforcement and handling of administrative violations (if any).

Article 4. Levels of expenditure

1. For the contents of expenses specified in Clauses 1 to 13 of Article 3 which already have current expenditure standards and norms, they shall be implemented according to the current regulations.

2. Additionally, this Circular guides some special expense items in the supervision of law enforcement and handling of administrative violations, including:

a) Expenses for organizing competitions and contests on state management activities related to the enforcement of laws and handling administrative violations shall be implemented according to the provisions of Joint Circular No. 14/2014/TTLT-BTC-BTP dated January 27, 2014 issued by the Ministry of Finance and the Ministry of Justice on the preparation, management, use, and settlement of state budget funds to ensure activities for popularizing, educating, and promoting access to the law for the people at the grassroots level;

b) Expenses for purchasing and leasing equipment to serve state management activities related to the enforcement of laws and handling administrative violations shall be implemented according to the standards and norms prescribed in Decision No. 58/2015/QĐ-TTg dated November 17, 2015 of the Prime Minister on standards, norms, and management and usage regulations for machinery and equipment of state agencies, organizations, and public service units.

Payment shall be based on legal and valid receipts approved by the competent authority in the annual state budget estimate; in cases requiring tender procurement, it shall be carried out in accordance with the provisions of the bidding law;

c) Expenses for publicizing the results of handling administrative violation case files contrary to the law on mass media shall be implemented according to the norms and unit prices of similar industries and based on actual legal receipts and must be approved by the competent authority before implementation;

d) Expenses for supporting officials and civil servants engaged in inspecting and evaluating complex documents in administrative penalty case files affecting multiple parties: Maximum amount 500,000 VND per file;

đ) Other expenses directly related to the state management work on enforcing laws and handling administrative violations (if any), based on invoices and valid receipts approved by the competent authority within the annual budget estimate.

Article 5. Establishing the Budget Estimate, Managing, Using and Settling Accounts for Funding Ensuring State Management Work on Enforcing Laws and Handling Administrative Violations

1. The establishment of the budget estimate, management of funding ensuring state management work on enforcing laws and handling administrative violations shall be carried out as follows:

a) Annually, based on the assigned functions and tasks; activities and expenditure items specified in Article 3 of this Circular and the expenditure levels specified in Article 4 of this Circular, agencies and units shall prepare detailed estimates of funding for state management work on enforcing laws and handling administrative violations, which will be consolidated into the annual regular budget estimate and submitted to the competent authority in accordance with the State Budget Law and guiding documents.

b) For legal institutions that are not budgetary units, annually, the legal institution shall base its preparation of the budget estimate for funding state management work on enforcing laws and handling administrative violations, as stipulated in this Circular and according to the approved plan for monitoring the enforcement of laws and handling administrative violations, on sending the budget estimate to the financial department of their agency for consolidation into the agency's overall budget estimate in accordance with regulations.

c) The allocation of funding for state management work on enforcing laws and handling administrative violations shall be carried out in accordance with the provisions of the State Budget Law.

2. The use and settlement of accounts for funding ensuring state management work on enforcing laws and handling administrative violations shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, guiding documents, and specific provisions set forth in this Circular.

Article 6. Implementation Provisions

1. This Circular takes effect from April 15, 2017.

2. The expenditure levels specified in Article 4 of this Circular are the maximum expenditure levels serving as the basis for ministries, ministerial-level agencies, and central agencies to establish the budget estimate for state management work on enforcing laws and handling administrative violations. The Ministers, Heads of ministerial-level agencies, and central agencies shall specify concrete expenditure levels for implementation without exceeding the maximum expenditure levels specified in Article 4 of this Circular within the scope of the allocated budget estimate.

3. Based on the actual situation at the local level and the ability to balance the local budget, the People's Committees of provinces and centrally-administered cities shall submit to the People's Councils at the same level for decisions on specific contents and expenditure levels suitable but not exceeding the maximum expenditure levels specified in Article 4 of this Circular. In cases where necessary due to work requirements, the People's Committees of provinces and centrally-administered cities may submit to the People's Councils at the same level for decisions on higher expenditure levels but not exceeding 20% of the expenditure levels specified in Article 4 of this Circular.

4. Where ministries, ministerial-level agencies, central agencies, and localities have not issued specific documents regulating expenditure levels, these agencies and units may apply the provisions of this Circular.

5. When documents regulating expenditure systems and standards referred to in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

6. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to promptly report to the Ministry of Finance for research, amendment, and supplementation to ensure compliance.