Circular No. 24/1999/TT-BTC guiding financial management in implementing the reward system for outstanding achievements in economic and social tasks and national defense.

CIRCULAR

Guidelines for financial management in implementing the system of rewards for outstanding achievements in economic and social tasks and national defense

thành tích xuất sắc trong việc thực hiện nhiệm vụ kinh tế - xã hội và bảo vệ Tổ quốc

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Pursuant to Decree No. 56/1998/NĐ-CP of the Government dated July 30, 1998 "Regulating forms, subjects, and standards for rewards by the Government, Ministries, agencies at the level of ministries, government agencies, People's Committees at all levels, detailing the subject and standards for rewarding the Labor Medal,"

After reaching consensus with the National Competition and Reward Institute, the Ministry of Finance provides guidance on the amount of cash rewards accompanying various forms of recognition, as well as on the establishment, utilization, and annual settlement of reward funds as follows:

I. APPLICABLE OBJECTS:

The subjects applying the reward system stipulated in this Circular are all individuals and groups receiving awards from the President, the Government, the Prime Minister, Ministries, agencies at the level of ministries, government agencies, People's Committees at all levels for outstanding achievements in performing economic and social tasks and national defense under various forms of commendation, competition flags, Labor Medals of different classes, Military Merit Medals of different classes, and various types of Independence Medals, Ho Chi Minh Medals, and Golden Star Medals awarded to cadres who have been engaged in revolutionary activities since August 15, 1998 (the effective date of Decree No. 56/1998/NĐ-CP of the Government dated July 30, 1998).

II/ AMOUNT OF CASH REWARDS:

Based on the form of award and the maximum amount of cash reward accompanying each form of award for individuals and groups as prescribed in Article 27 and 28 of Decree No. 56/CP dated July 30, 1998 of the Government, and based on the minimum monthly wage stipulated in Decree No. 06/CP dated January 23, 1997 of the Government, the Ministry of Finance provides specific guidance as follows:

1. Amount of reward money for individuals:

When authorized to grant awards, individuals will receive cash rewards according to the following amounts:

1.1- Excellent workers, outstanding soldiers: Receive a cash reward not exceeding half a month's minimum wage, with a reward amount of 50,000 VND.

1.2- Outstanding soldiers at the grassroots level: Receive a cash reward not exceeding one month's minimum wage, with a reward amount of 100,000 VND.

1.3- Outstanding soldiers at the provincial or municipal level, outstanding soldiers at the central ministry or sector level: Receive a cash reward not exceeding two months' minimum wage, with a reward amount of 200,000 VND.

1.4- National outstanding soldiers: Receive a cash reward not exceeding three months' minimum wage, with a reward amount of 300,000 VND.

1.5- Commendation letters from the Chairmen of Village, District People's Committees, Department Directors, and equivalent positions: Receive a cash reward not exceeding half a month's minimum wage, with a reward amount of 50,000 VND.

1.6- Certificates of Merit from the Chairmen of Provincial or Municipal People's Committees; Certificates of Merit from Ministers, Deputy Prime Ministers, and heads of government agencies: Receive a cash reward not exceeding one month's minimum wage, with a reward amount of 100,000 VND.

1.7- Certificates of Merit from the Prime Minister: Receive a cash reward not exceeding two months' minimum wage, with a reward amount of 200,000 VND.

1.8- Third-Class Labor Medal, Third-Class Military Merit Medal: Receive a cash reward not exceeding four months' minimum wage, with a reward amount of 400,000 VND.

1.9- Second-Class Labor Medal, Second-Class Military Merit Medal: Receive a cash reward not exceeding eight months' minimum wage, with a reward amount of 800,000 VND.

1.10- First-Class Labor Medal, First-Class Military Merit Medal: Receive a cash reward not exceeding ten months' minimum wage, with a reward amount of 1,000,000 VND.

1.11- Independence Medal, Military Merit Medal of different classes: Receive a cash reward not exceeding fifteen months' minimum wage, as follows:

+ Third-Class Independence Medal, Third-Class Military Merit Medal: Receive a reward of 1,300,000 VND.

+ Second-Class Independence Medal, Second-Class Military Merit Medal: Receive a reward of 1,400,000 VND.

+ First-Class Independence Medal, First-Class Military Merit Medal: Receive a reward of 1,500,000 VND.

1.12- Ho Chi Minh Medal: Receive a cash reward not exceeding thirty months' minimum wage, with a reward amount of 3,000,000 VND.

1.13- Golden Star Medal: Receive a cash reward not exceeding forty-five months' minimum wage, with a reward amount of 4,500,000 VND.

1.14- Hero of Labor, Hero of the People's Armed Forces: Receive a cash reward not exceeding fifteen months' minimum wage, with a reward amount of 1,500,000 VND.

2. Amount of reward money for groups:

2.1- Excellent worker teams, excellent units: Receive a cash reward not exceeding one month's minimum wage, with a reward amount of 100,000 VND.

2.2- Outstanding worker teams, victorious units, exemplary households: Receive a cash reward not exceeding three months' minimum wage, with a reward amount of 300,000 VND.

2.3- Provincial or municipal competition flags, central ministry or sector competition flags: Receive a cash reward not exceeding fifteen months' minimum wage, with a reward amount of 1,500,000 VND.

2.4- Government competition flag: Receive a cash reward not exceeding thirty months' minimum wage, with a reward amount of 3,000,000 VND.

2.5- Teams receiving commendation letters from the Chairmen of Village or District People's Committees, Department Directors: Receive a reward of 100,000 VND.

2.6- Teams receiving Certificates of Merit from the Chairmen of Provincial or Municipal People's Committees; Certificates of Merit from Ministers, Deputy Prime Ministers, and heads of government agencies: Receive a reward of 200,000 VND.

2.7- Teams receiving Third-Class Labor Medal, Third-Class Military Merit Medal: Receive a reward of 800,000 VND.

2.8- Teams receiving Second-Class Labor Medal, Second-Class Military Merit Medal: Receive a reward of 1,600,000 VND.

2.9- Teams receiving First-Class Labor Medal, First-Class Military Merit Medal: Receive a reward of 2,000,000 VND.

2.10-Teams receiving Third-Class Independence Medal, Third-Class Military Merit Medal: Receive a reward of 2,600,000 VND.

2.11-Teams receiving Second-Class Independence Medal, Second-Class Military Merit Medal: Receive a reward of 2,800,000 VND.

2.12-Teams receiving First-Class Independence Medal, First-Class Military Merit Medal: Receive a reward of 3,000,000 VND.

2.13-Teams receiving Ho Chi Minh Medal: Receive a reward of 6,000,000 VND.

2.14-Teams receiving Golden Star Medal: Receive a reward of 9,000,000 VND.

2.15-Teams recognized as Heroes of Labor, Heroes of the People's Armed Forces: Receive a reward of 3,000,000 VND.

III/ SOURCES OF FUNDS FOR AWARDS AND RECOGNITION:

1- Ministries, central agencies funded from the State budget within the annual budget estimates assigned by the competent authority shall allocate funds for awards together with the allocation of budget expenditures according to the items in the State Budget with a level equal to 8% of the total salary fund based on the rank and grade of the number of officials and staff approved throughout the year (excluding allowances and deductions from salaries) of the unit to reward individuals and collectives with outstanding achievements at the agency or unit.

- For agencies and units with multiple branches, based on the award money allocated above, the head of the unit shall allocate it to subordinate units.

2- For localities: Within the scope of the annual budget expenditure estimates of local levels of government (provincial budget; district, town budget; commune, ward budget) assigned by the competent authority, allocate funds for unified awards at a rate of 0.5% of the total regular budget expenditure estimate of their own level.

Based on the annual State Budget estimates assigned, the Chairpersons of People's Committees at all levels shall decide to assign budget estimates for subordinate units (including award money).

3- For state-owned enterprises, the source for allocating awards for individuals and collectives with outstanding achievements comes from the unit's award fund, formed in accordance with the provisions of Decree No. 59/CP dated October 3, 1996 of the Government on financial management and business accounting for state-owned enterprises.

IV/ USE OF AWARD FUNDS:

1- Award funds shall be used according to the principle that the head of the agency or unit issuing the award decision is responsible for disbursing the award money from the award fund managed by their own level.

The award money accompanying decisions on awards issued by the Prime Minister, the President of the State for collectives and individuals with outstanding achievements under the jurisdiction of ministries, sectors, mass organizations at the central level and provincial-level People's Committees shall be disbursed from the award fund allocated in the annual budget estimates of the respective units by the ministries, sectors, mass organizations, and provincial-level People's Committees.

2- Award funds shall be used for:

- Printing certificates, medals, medal frames...

- Awarding individuals and collectives with outstanding achievements in implementing economic and social tasks and national defense according to the forms, subjects, and standards prescribed in Chapter II of Decree No. 56/1998/NĐ-CP dated July 30, 1998 of the Government and the expenditure levels specified in Section II of this Circular.

Specifically, expenses for printing, making frames, and flags for awards given by the State such as Orders, Medals, Certificates of Merit from the Prime Minister, and Flags from the Prime Minister shall be handled by the National Institute of Competitions and Awards from the State budget funds.

3- The head of the agency or unit shall implement awards for officials and staff in the unit according to the award amounts stipulated in this circular and within the allocated budget funds in the annual budget estimates. If there is any surplus during implementation, it may be adjusted to other expenditure items within the total budget estimate. The award expenditure shall be settled annually like other expenditure items in accordance with the State Budget Law and guiding documents; reflected in item 104 "Award Money" in the State Budget.

V/ IMPLEMENTATION:

- For the Communist Party of Vietnam, political organizations, and political-social organizations, refer to the guidelines in this circular for appropriate application.

This Circular takes effect fifteen days from the date of issuance.

The awarding of results for the 1998 work year and the 1999 awards of ministries, central agencies, and localities shall be carried out within the scope of the annual budget estimates assigned by the competent authority.

During the implementation process, if there are any difficulties, please report to the Ministry of Finance for timely amendments and supplements.