Consolidated Document number 21/VBHN-BTC stipulates the preparation of budgets, management, use, and settlement of funds for conducting statistical surveys and the National General Census.

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 21/VBHN-BTC	Hanoi, September 12, 2022

CIRCULAR[1]

REGULATIONS ON THE PREPARATION OF BUDGET ESTIMATES, MANAGEMENT, USE AND SETTLEMENT OF EXPENSES FOR CONDUCTING STATISTICAL SURVEYS AND NATIONAL CENSUSES

Circular No. 109/2016/TT-BTC dated June 30, 2016 issued by the Minister of Finance stipulates the preparation of budget estimates, management, use and settlement of expenses for conducting statistical surveys and national censuses; effective from January 1, 2017 and applicable from the 2017 fiscal year, amended and supplemented by:

Circular No. 37/2022/TT-BTC dated June 22, 2022 issued by the Minister of Finance amending and supplementing Clause 9 of Article 3 and Model No. 01 attached to Circular No. 109/2016/TT-BTC dated June 30, 2016 issued by the Ministry of Finance stipulates the preparation of budget estimates, management, use and settlement of expenses for conducting statistical surveys and national censuses; effective from August 8, 2022.

Pursuant to the Law on Statistics dated November 23, 2015;

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

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 on the preparation of budget estimates, management, use and settlement of expenses for conducting statistical surveys and national censuses.[2]

Article 1. Scope of Regulation and Applicability

2. Applicability:

a) This Circular stipulates the preparation of budget estimates, management, use and settlement of expenses guaranteed by the state budget for conducting national censuses and statistical surveys (including: Statistical surveys within the national statistical survey program and statistical surveys outside the national statistical survey program) in accordance with the Law on Statistics dated November 23, 2015;

b) For statistical surveys funded from development investment capital, economic public service capital, environmental public service capital currently being implemented according to separate guiding documents; statistical surveys using non-repayable aid funds not falling within the scope of regulation of this Circular (except in cases where the donor or the representative authorized by the donor and the Ministry of Finance have not agreed on the expenditure level, which shall be applied according to the expenditure level prescribed in this Circular).

2. Scope of application of this Circular: Individuals, agencies, units related to statistical surveys and national censuses.

Article 2. Sources of Funds

1. The state budget guarantees and allocates in the budget expenditure plan of ministries, sectors, localities according to the分级任务的剩余部分如下：

a) The central budget guarantees the expenses for conducting the national census and statistical surveys organized and carried out by central agencies.

b) Local budgets guarantee the expenses for conducting statistical surveys decided by the Chairman of the People's Committee of provinces and centrally-administered cities.

2. Other legitimate sources of funding as provided by law.

Article 3. Contents and levels of expenditures for statistical surveys guaranteed by the central budget

1. Expenditures for supporting the agency organizing the statistical survey to develop the survey plan, create survey forms, and compile, analyze, and evaluate the results of the survey on a lump-sum basis. The lump-sum amount (including conference fees, meeting fees for review boards, acceptance fees, fees for hiring experts to select samples for the survey, and other directly related expenses) is as follows:

a) Expenditures for developing the survey plan and creating survey forms: Maximum 30 million VND.

b) Expenditures for compiling, analyzing, and evaluating the results of the survey:

- Central organizing agency: Maximum 30 million VND.

- Provincial-level survey agency (if any): Maximum 10 million VND.

Depending on the scale and nature of the survey, the head of the organizing agency decides the specific lump-sum amount for each activity accordingly. The head of the unit allocated the lump sum may decide on the contents and levels of expenditures within the allocated budget to ensure the completion of tasks.

2. Expenditures for preparing handbooks for statisticians according to the decision of the competent authority: The contents and levels of expenditures apply according to the regulations on expenditures for compiling training textbooks for vocational secondary education programs as stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 issued by the Ministry of Finance on the contents and levels of expenditures for developing curriculum frameworks and compiling curricula and textbooks for university, college, and vocational secondary education programs.

3. Expenditures for printing guidance materials for statistical surveys, handbooks for statisticians, survey forms, statistical survey forms, and publishing statistical survey publications (if any): Implemented according to current laws on regular procurement to maintain the operations of state agencies and units.

4. Expenditures for training statistical survey staff at all levels: The contents and levels of expenditures are implemented according to the conference expense regulations stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010 issued by the Ministry of Finance on travel expense regulations and conference organization expense regulations for state agencies and public institutions (hereinafter referred to as Circular No. 97/2010/TT-BTC).

5. Expenditures for labor costs:

a) Outsourcing labor costs:

- Contents of outsourcing labor costs: Review and list survey subjects (only conducted when necessary for the first-time statistical survey or surveys that change survey subjects according to the survey plan), collect survey data, recheck survey forms, ethnic language interpreters兼任向导、聘请非翻译向导。

- Regarding the expenditure level: The average daily outsourcing labor cost for performing the above tasks is calculated based on the highest regional minimum wage set by the State at the time of the survey. Within the allocated budget, the organizing agency decides on the actual payment level for the above tasks based on specific locations.

(Example: The highest regional minimum wage set by the State is 3.5 million VND/month. The daily labor cost standard for preparing the outsourcing labor cost budget is: 3.5 million VND : 22 days = 159,000 VND).

As for the guide's remuneration who is not an interpreter: The amount to be paid shall be seventy percent of the remuneration for hiring an interpreter兼任导游人员。

b) In the case where civil servants from the Office-Statistics Department at commune, ward, town level participate in reviewing, compiling lists of units subject to statistical surveys, collecting statistical survey data, and rechecking statistical survey forms, they shall be supported with fifty percent of the remuneration for hiring statistical surveyors as stipulated in Point a Clause 5 Article 3 of this Circular.

c) In cases where a statistical survey involves in-depth and complex content, and does not employ external statistical surveyors but instead uses civil servants or employees of agencies or units to conduct the statistical survey, they may be reimbursed up to fifty percent of the remuneration for hiring statistical surveyors as stipulated in Point a Clause 5 Article 3 of this Circular.

For civil servants or employees of agencies or units conducting statistical surveys outside regular working hours, they may be reimbursed up to the remuneration for hiring statistical surveyors as stipulated in Point a Clause 5 Article 3 of this Circular, and shall not be reimbursed for overtime pay or travel allowances.

The head of the agency or unit implementing the statistical survey decides to dispatch personnel with expertise and experience in statistics, capable of extracting information, to participate in collecting statistical survey information and rechecking statistical survey forms (beyond their regular duties) according to the requirements of the statistical survey plan.

d) Based on the approved statistical survey plan, the head of the agency primarily responsible for organizing the statistical survey implements the allocation of surveyor remuneration as stipulated in Points a, b, and c of this clause according to the number of statistical survey forms suitable for the survey area. Payment to statistical surveyors will be based on the acceptance certificate for the quantity and quality of the statistical survey forms and the remuneration specified on the statistical survey form.

6. Expenses for inspecting and supervising statistical survey activities, rechecking statistical survey forms: The content and expenditure levels shall be implemented according to the travel expense regulations stipulated in Circular No. 97/2010/TT-BTC.

7. Expenses for providing information subjects; specific expenditure levels are as follows:

a) For individuals:

- Less than 30 items or 30 items: Maximum 40,000 VND per form.

- More than 30 items to 40 items: Maximum 50,000 VND per form.

- More than 40 items: Maximum 60,000 VND per form.

b) For organizations (excluding state agencies providing information as prescribed):

- Less than 30 items or 30 items: Maximum 85,000 VND per form.

- More than 30 items to 40 items: Maximum 100,000 VND per form.

- More than 40 items: Maximum 115,000 VND per form.

Depending on the method of providing information, the agency primarily responsible for organizing the statistical survey decides on specific support levels that are appropriate. In cases where the information provider is a state agency, the support expenditure for providing information shall be fifty percent of the expenditure level prescribed in Point b, Clause of this provision.

8. Expenses for transporting statistical survey materials, renting vehicles for field statistical surveys: Payments shall be made based on the price indicated on the ticket, purchase invoice, invoice, and transportation contract. In cases where transportation is conducted in areas without passenger transport means operated by individuals or entities as regulated by law, and other transport means must be rented, the head of the agency or unit conducting the statistical survey shall consider and decide to reimburse the cost of renting transport means based on the rental contract or receipt issued by the owner of the transport means at the local average rental rate within the allocated budget or a maximum of 0.2 liters of gasoline per kilometer calculated based on administrative boundaries and the gasoline price at the time of use.

9.[3] Expenses for processing statistical survey results:

a) Acceptance, inspection, coding, cleaning, and completion of statistical survey forms: Allocate remuneration based on the fee for hiring statistical surveyors to collect data; the specific allocation level depends on the complexity of the statistical survey forms in various statistical surveys, but shall not exceed seven percent of the remuneration paid to statistical surveyors for collecting data.;

b) Expenses for building, upgrading, expanding software serving statistical survey work (if necessary); expenses for entering data from paper survey forms, checking and consolidating data to establish a database; expenses for maintaining an electronic information website; expenses for publishing electronic products on statistical survey results: Shall be carried out in accordance with the regulations on managing investment in the application of information technology using state budget funds; Circular No. 42/2020/TT-BTTTT dated December 31, 2020 of the Ministry of Information and Communications promulgating economic and technical norms for publication activities; current regulations on information technology application expenditures and economic and technical norms in the field of information and communication.The head of the agency or unit primarily responsible for the survey shall be responsible for deciding the maximum specific expenditure level not exceeding the provisions of the aforementioned documents, ensuring economy, efficiency, and suitability with the assigned funding to carry out the statistical survey work..

10. Expenses for compiling statistical survey publications (if any): Shall be carried out in accordance with the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014 of the Government on remuneration systems in the fields of press and publication.

11. Expenses for announcing statistical survey results: Depending on the nature and necessity of the statistical survey, the head of the agency primarily responsible for the survey shall decide on the announcement of the survey results through mass media, reporting to competent authorities, or organizing conferences to announce. The content and expenditure levels for organizing conferences to announce statistical survey results shall be carried out in accordance with the conference organization expenditure regulations stipulated in Circular No. 97/2010/TT-BTC; expenses for announcing through mass media: Shall be carried out in accordance with the current laws on regular procurement to maintain the operations of state agencies and units.

12. Other related expenses for the statistical survey, including:

a) Office supplies, communication information, fuel expenses for vehicles, and other expenses directly related to statistical investigation tasks: The expenditure level is based on invoices and legitimate expense documents within the budget allocated by the competent authority.

b) Translation services (if any), and compiling foreign documents to serve statistical investigations: The expenditure level shall be implemented according to the regulations on translation and compilation costs stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010, issued by the Ministry of Finance regarding the system of expenses for hosting foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and entertaining domestic guests.

c) Overtime work: Within the allocated budget, the head of the agency or unit conducting the statistical investigation shall pay overtime wages according to the provisions of Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance guiding the wage system for night work and overtime for civil servants and public officials, and any subsequent amendments and supplements (if any).

13. Expenses for trial surveys to perfect plans, methods, indicators, labor norms, and survey forms:

For the first-time statistical investigation, the head of the agency or unit responsible for the investigation may decide to conduct a trial survey if necessary within the allocated budget to perfect plans, methods, indicators, labor norms, and survey forms. The content and expenditure level of the trial survey shall be carried out in accordance with the corresponding provisions of this Article.

Article 4. Content and expenditure levels of statistical investigations funded by local budgets

Based on the actual situation at the locality and the ability to balance the local budget, the People's Committee of the province or centrally governed city shall submit to the People's Council at the same level for a decision on specific content and expenditure levels that are appropriate but not exceeding the maximum level prescribed in Article 3 of this Circular. In cases where the complexity of the statistical investigation requires it, or where the investigation area is difficult: The People's Committee of the province or centrally governed city shall submit to the People's Council at the same level for a decision on certain higher expenditure levels, but not exceeding 20% of the expenditure levels prescribed in Article 3 of this Circular.

Article 5. Content and expenditure levels of National General Statistical Surveys

Implemented according to the content and expenditure levels prescribed in Article 3 of this Circular. Additionally, this Circular provides supplementary provisions on some expenditure items for National General Statistical Surveys as follows:

1. Expenses for supporting the main organizing agency of the National General Statistical Survey to develop the plan for the National General Statistical Survey, create survey forms, and compile, analyze, and evaluate the results of the National General Statistical Survey through a lump-sum method. The lump-sum amount (including conference expenses, meeting expenses for review boards, acceptance expenses, expenses for hiring experts to select samples for the National General Statistical Survey, and other expenses directly related to the plan for the National General Statistical Survey, creation of survey forms, and compilation, analysis, and evaluation of the results of the National General Statistical Survey) is as follows:

a) Expenses for developing the plan for the National General Statistical Survey and creating survey forms for the National General Statistical Survey: Maximum VND 50 million.

b) Expenses for compiling, analyzing, and evaluating the results of the National General Statistical Survey:

- Main organizing agency of the National General Statistical Survey: Maximum VND 50 million.

- Provincial-level statistical investigation agencies: Maximum VND 15 million.

- District-level statistical investigation agencies (if any): Maximum VND 10 million.

Depending on the scale and nature of the National General Statistical Survey, the main organizing agency of the National General Statistical Survey shall decide on specific lump-sum amounts for each activity mentioned above as appropriate. The heads of agencies or units assigned the lump-sum amount shall decide on the content and expenditure levels within the allocated lump-sum budget to ensure the completion of the tasks.

2. Expenses for trial surveys to perfect plans, methods, indicators, labor norms, and survey forms for the National General Statistical Survey:

After obtaining the opinion of the financial agency at the same level regarding the necessity and funding for the trial survey, the head of the main organizing agency of the National General Statistical Survey shall decide to conduct a trial survey within the allocated budget to perfect plans, methods, indicators, labor norms, and survey forms for the National General Statistical Survey. The content and expenditure level of the trial survey shall be carried out in accordance with the corresponding provisions of Article 3 of this Circular.

3. Expenses for hiring people to verify and list the subjects to be surveyed; expenses for hiring people to draw maps of the survey areas deemed necessary by the head of the main organizing agency of the National General Statistical Survey: The expenditure level shall be implemented according to the provisions of point a, Clause 5, Article 3 of this Circular.

4. Expenses for storing survey forms, purchasing equipment for data entry and processing, and purchasing spare parts for machinery and equipment used in the National General Statistical Survey (if any): To be implemented in accordance with current laws on procurement to maintain the operations of state agencies and units.

5. Expenses for rewarding groups and individuals with outstanding achievements in the National General Statistical Survey according to the decision of the competent authority: The content and expenditure level shall be carried out in accordance with the Law on Encouragement and Rewarding, the Law Amending and Supplementing Certain Articles of the Law on Encouragement and Rewarding, and guiding documents.

6. Expenses for promoting the content of the National General Statistical Survey: Based on the promotion content of the National General Statistical Survey specified in the plan for the National General Statistical Survey, the head of the main organizing agency of the National General Statistical Survey shall be responsible for selecting the form and content of the promotion to ensure the principle of thrift and effectiveness, prioritizing radio station broadcasts in communes, wards, and towns within the budget allocated by the competent authority. The content and expenditure level are as follows:

a) Expenditure on information dissemination activities through mass media (radio, television, press); expenditure on making new, repairing banners, posters, and propaganda posters for the National General Census: Implemented in accordance with current laws on public procurement to maintain the operations of state agencies.

b) Expenditure on organizing promotional sessions about the content of the National General Census with the surveyed subjects, including: water expenses, rental fees for loudspeakers, radios, and conference halls (if applicable). The level of expenditure shall be implemented according to the conference expense regulations stipulated in Circular No. 97/2010/TT-BTC.

Article 6. Preparation, allocation, and settlement of budgets for statistical surveys and the National General Census

The preparation, allocation, and settlement of budgets for statistical surveys and the National General Census (hereinafter referred to as statistical surveys) shall be carried out in accordance with the State Budget Law, Accounting Law, and guiding documents. This circular supplements the following contents:

1. Preparation and allocation of budget estimates:

Annually, at the time of building the state budget estimate, in accordance with the State Budget Law, based on the decision to conduct statistical surveys and approved survey plans, current financial expenditure regulations, and provisions of this circular; the agency entrusted with the main responsibility for organizing the statistical survey shall prepare the survey budget estimate together with the regular expenditure budget of the agency and submit it to the direct supervising agency for consolidation and submission to the competent authority for approval.

The allocation of budget estimates shall be carried out in accordance with the State Budget Law, guiding documents of the Law, and provisions of this circular.

2. Adjustment of funds during the implementation of tasks: Based on the approved survey plan, the head of the agency entrusted with the main responsibility for organizing the statistical survey may adjust the items of expenditure, content of expenditure, and cost standards among assigned tasks when necessary, ensuring within the total allocated budget estimate.

3. Payment vouchers for statistical surveys:

a) For assigned contents, payment vouchers are as follows:

- For expenditure on developing survey plans; designing survey forms; compiling, analyzing, and evaluating survey results; inspecting completed survey forms, checking, coding, cleaning, and completing survey forms: Completed products accompanied by a Quantity and Quality Acceptance Report.

- For the remuneration of external hired statisticians, which is implemented on a product-based assignment basis, with completed survey forms as the final product. Payment vouchers include: A list of payments made to statisticians based on the number of completed survey forms (Model No. 01 attached to this circular) and a Quantity and Quality Acceptance Report.

b) For expenditures that cannot be settled on an assignment basis, payment vouchers shall be implemented in accordance with current regulations.

4. Settlement of statistical survey budgets:

a) The agency responsible for organizing the statistical survey shall carry out the acceptance of the entire survey results or the acceptance of phase results (for surveys conducted over multiple years) to serve as the basis for reviewing (or auditing) the settlement of the survey budget and preparing the next year's budget estimate.

b) At the end of the year, the agency or unit shall consolidate the settlement of the survey budget into the annual budget settlement of the agency or unit and report the use of the survey budget to the higher-level supervising agency.

Article 7. Effective Date

[4]

1. This circular takes effect from January 1, 2017, and applies from the 2017 fiscal year.

2. Circular No. 58/2011/TT-BTC dated May 11, 2011, of the Ministry of Finance on the management, use, and settlement of funds for conducting statistical surveys, and Circular No. 53/2012/TT-BTC dated April 9, 2012, of the Ministry of Finance on the management, use, and settlement of funds for conducting national general censuses decided by the Prime Minister shall cease to be effective from the date this circular takes effect.

3. When regulations on expenditure systems and standards referenced for application in this circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

4. In the course of implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.

CERTIFIED CONSOLIDATED DOCUMENT DEPUTY MINISTER DEPUTY MINISTER Vo Thanh Hung

Form No. 01

⁵¹[6]

(Issued together with Circular No. 37/2022/TT-BTC dated June 22, 2022, of the Minister of Finance)

UNIT: …

LIST OF PAYMENTS FOR STATISTICIANS

Name of Statistical Survey/National General Census:

From ... day ... month ... year ... to ... day ... month ... year ...

Serial number	Full Name	Currency Exchange Agent No. 3	ID Card Number/Identity Card Number	Tax code - Column (7): Land area in land allocation decisions, lease decisions, or documents of the competent authority or actual land area managed and used (applicable to assets that are buildings and land).	Accepted workload (forms)	Payment unit price	Total Amount	Tax deducted	Remaining amount to be received	Signature for receipt
A	B	C	Domestic air passenger transport service on regular basic economy class	3. Amend Clause 3 Article 2 as follows:	1	2	3	4	5	E
	(*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget.

Amount requested for payment: Total amount (in words: ...)

(Attached to the Quantity and Quality Acceptance Report)

		..., day ... month ... year ...
ASSETS (Signature, full name)	HEAD OF ACCOUNTING DEPARTMENT (Signature, full name)	HEAD OF THE UNIT APPROVE PAYMENT AMOUNT (Signature, full name, stamp)

Note: This list applies to external supervisors as well.