Circular No. 193/2014/TT-BTC on the management and use of funds for implementing the administrative educational measures at commune, ward, and town levels

Circular No. 193/2014/TT-BTC stipulates the management and use of funds for implementing the administrative educational measures at commune, ward, and town levels. This document provides detailed guidance on budget preparation, allocation of local government funds and other sources to support this work.

Số hiệu193/2014/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýTrương Chí Trung — Thứ trưởng
Cập nhật20/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành12/12/2014
Ngày áp dụng06/01/2015
Ngày hết hiệu lực15/02/2023
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 193/2014/TT-BTC stipulates the management and use of funds for implementing the administrative educational measures at commune, ward, and town levels. This document provides detailed guidance on budget preparation, allocation of local government funds and other sources to support this work.

Đối tượng áp dụng

["State agencies, organizations, and individuals using state budget funds for public services", "Persons subject to administrative educational measures at commune, ward, and town levels"]

Các điểm cốt lõi

  • "State agencies, organizations, and individuals" shall manage and use funds for implementing the administrative educational measures according to the provisions of this Circular - Article 1
  • Drug addicts shall be identified with drug addiction status at a cost based on the current service fee for medical examination and treatment set by the competent authority - Article 3.1
  • Staff collecting information and documents to prepare the application file for administrative educational measures at commune, ward, and town levels shall be entitled to travel expenses as stipulated in Circular No. 97/2010/TT-BTC - Article 3.2b
  • Persons assigned to assist those under education shall receive a minimum support of 25% of the base salary for each person under education, not exceeding three persons at the same time - Article 3.4
  • Those transferred to their place of residence and to social welfare institutions or child assistance centers shall be supported with food, accommodation, and transportation costs as prescribed - Article 3.5

🌐 Tác động xã hội từ văn bản này

  • "Persons subject to administrative educational measures" benefit from funding to implement educational measures at commune, ward, and town levels.
  • State agencies and related organizations must allocate additional budget for this work, creating a financial burden.
  • "Minors without stable residence" receive more support in education and healthcare at social welfare institutions or child assistance centers.

❓ Câu hỏi thường gặp

What is the cost to determine the drug addiction status for drug addicts?

The cost to determine the drug addiction status for drug addicts is based on the current service fee for medical examination and treatment set by the competent authority.

What is the minimum support received by persons assigned to assist those under education?

Persons assigned to assist those under education receive a minimum support of 25% of the base salary for each person under education.

What support is provided to individuals being transferred to their place of residence during the transfer process?

Individuals being transferred to their place of residence shall be supported with a daily food allowance of 40,000 VND per person, accommodation fees as prescribed, and transportation costs or rental of transport vehicles.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 193/2014/TT-BTC
Hanoi, December 12, 2014

CIRCULAR

Regulations on management and utilization of funds for implementing the system of administrative educational measures

 at commune, ward, town level

_________________

 

Based on the Administrative Violation Handling Law dated June 20, 2012;

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

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. 111/2013/NĐ-CP dated September 30, 2013 of the Government stipulating the system of administrative educational measures at commune, ward, town level (hereinafter referred to as Decree No. 111/2013/NĐ-CP);

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

The Minister of Finance promulgates this Circular regulating the management and utilization of funds for implementing the system of administrative educational measures at commune, ward, town level,

Article 1. Scope of Regulation and Applicability

1. Scope of regulation: This Circular stipulates the management and utilization of funds for implementing the system of administrative educational measures at commune, ward, town level.

第二条 组织和实施奖励工作的支出水平,如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Agencies, organizations, and individuals using state budget funds for implementing the system of administrative educational measures at commune, ward, town level;

b) Persons subject to administrative educational measures at commune, ward, town level as prescribed in Article 90 of the Law on Handling Administrative Violations.

Article 2. Implementation Funding

1. Funds for implementing the system of administrative educational measures at commune, ward, town level shall be guaranteed by local budgets and supported from crime prevention funds; drug prevention, HIV/AIDS prevention programs; national child protection programs, and other sources (if any). Budget preparation, execution, and settlement shall be carried out in accordance with the State Budget Law and guiding documents thereof.

2. The central government budget will supplement local budgets that have not yet achieved self-balancing for implementing the system of administrative educational measures at commune, ward, town level during the 2011-2015 budget stabilization period. From 2016 onwards, this expenditure will be included in the local budget allocation standard, and the central government will ensure sufficient funding within the allocated standard and consider supporting localities suffering revenue shortfalls due to objective reasons.

3. Regarding the budget allocation of agencies and units assigned tasks as follows:

a) Funds for determining drug addiction status, preparing files for applying administrative educational measures at commune, ward, town level as prescribed in Clause 1 and 2 of Article 3 of this Circular shall be allocated from the regular budget of the police agency responsible for file preparation;

b) Funds for verifying the legality of files, organizing advisory meetings, supporting persons assigned to assist those under education, and transferring subjects to their place of residence or social welfare institutions or children's assistance institutions as prescribed in point a, Clause 2, Clauses 3, 4, and 5 of Article 3 of this Circular shall be allocated from the social security budget of the commune, ward, town;

c) Expenses for minors without stable residence staying at social welfare institutions or children's assistance institutions during the implementation of educational measures at commune, ward, town level as prescribed in Clause 6 of Article 3 of this Circular shall be allocated from the social security budget of the social welfare institution or children's assistance institution.

Article 3. Content and expenditure levels for applying administrative educational measures at commune, ward, town level

1. Expenditure for identifying drug addiction status among drug users: The expenditure level shall be based on the current service charge for medical examination and treatment set by the competent authority for public health facilities.

2. Expenditure for establishing and verifying the legality of files for applying educational measures at commune, ward, town level:

a) Expenditure for office supplies, communication, postal charges, printing materials, forms serving the establishment of files: The expenditure level shall be based on valid invoices and receipts within the approved budget;

b) Travel expenses for staff collecting information and materials for establishing files for applying educational measures at commune, ward, town level: The content and expenditure level shall be implemented in accordance with Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating travel expense regulations and expenditure standards for organizing conferences for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC)

3. Organizing advisory meetings:

a) Participants in advisory meetings and attendees as prescribed in Clause 2, Article 18 of Decree No. 111/2013/NĐ-CP.

b) Content and expenditure level:

- Participants: VND 50,000/person/session;

- Other expenditures shall be implemented in accordance with Circular No. 97/2010/TT-BTC.

4. Support for persons assigned to assist those under education pursuant to the Decision of the People's Committee Chairman at the commune level: Persons assigned to assist shall receive support for managing, educating, and assisting those under education. The minimum monthly support level is 25% of the basic salary for each person under education. One person may be assigned to manage and assist multiple people but not more than three at the same time. Based on the actual situation in the locality, the Provincial People's Council may decide on higher support levels. Persons assigned to assist shall be reimbursed for support based on the actual time spent monitoring and assisting the subjects.

5. Expenditure for transferring subjects to their place of residence and to social welfare institutions or children's assistance institutions:

a) Support for subjects during travel:

- Meals: VND 40,000/day/person;

- Accommodation (if applicable) according to the level prescribed in Circular No. 97/2010/TT-BTC;

b) Transportation costs for trains, buses, or hiring transportation means to transfer subjects to their place of residence and to social welfare institutions or children's assistance institutions: The expenditure level shall be based on the common public transport fare applicable in the locality. In cases where the agency's or unit's own means of transport are used, the cost shall be calculated based on the actual kilometers traveled and fuel consumption; in cases where external vehicles are hired, the rental fee shall be based on the contract, actual invoices, and consistent with the market price in the area at the same time;

c) Travel expenses for persons assigned the task of transferring subjects: The content and expenditure level shall be implemented in accordance with Circular No. 97/2010/TT-BTC.

6. The expenses for minors as stipulated in Clauses 1, 2, and 3 of Article 90 of the Law on Handling Administrative Offenses who do not have a stable place of residence shall be assigned to social welfare institutions or child assistance facilities during the period of implementing educational measures at commune, ward, or town levels:

a) Subsidy for food expenses for minors equivalent to the level provided for individuals under care at social welfare institutions or child assistance facilities according to local regulations;

b) Purchase costs for essential personal living items: Minors shall be provided with two sets of long-sleeved clothing, two sets of undergarments, face towels, plastic sandals, toothbrushes, toothpaste, soap, and sanitary napkins (for females). Based on the current standard for equipping minors with physical items, the institution will prepare an annual budget based on actual prices for approval by the competent authority;

c) Regular medical expenses: 50,000 VND/person/month;

d) Expenses for cultural education and vocational training for minors shall be implemented according to the current regulations applicable to children residing in social welfare institutions or child assistance facilities;

đ) Medical treatment costs for minors suffering from serious illness or critical diseases during hospitalization without health insurance cards shall be fully covered by social welfare institutions or child assistance facilities for medical examination and treatment expenses. In cases where minors have valid health insurance cards, the health insurance fund will cover medical examination and treatment expenses according to the Health Insurance Law and related implementing documents. Social welfare institutions or child assistance facilities will support the remaining medical examination and treatment costs not covered by the health insurance fund;

e) For minors infected with HIV, additional subsidies for medication expenses, purchase costs for items preventing HIV transmission, and other supporting expenses (excluding food expenses) shall be provided according to Decision No. 96/2007/QĐ-TTg dated June 28, 2007, of the Government Chairman on the management, care, counseling, and treatment of HIV-infected individuals and prevention of HIV transmission at educational institutions, correctional schools, medical facilities, social welfare institutions, prisons, detention centers, and related guiding documents;

Article 4. Effective date

1. This Circular takes effect from January 26, 2015.

2. During implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents. In case of difficulties or obstacles, units and localities are requested to report to the Ministry of Finance for research and appropriate amendments./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Truong Chi Trung

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193/2014/TT-BTC
Circular No. 193/2014/TT-BTC on the management and use of funds for implementing the administrative educational measures at commune, ward, and town levels
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