Circular No. 26/2001/TT-BTC guiding certain points regarding the allocation of funds to social organizations and social-professional organizations supported by the state budget.

CIRCULAR

Guidelines on the allocation of funds for certain social organizations,

social-professional organizations supported by the state budget,

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Pursuant to the State Budget Law dated March 20, 1996, and Decree No. 87/CP dated December 19, 1996 of the Government on the delegation of management, preparation, implementation, and settlement of the state budget;

Pursuant to the Law Amending and Supplementing Certain Provisions of the State Budget Law No. 06/1998/QH10 dated May 20, 1998, and Decree No. 51/1998/NĐ-CP dated July 18, 1998 of the Government amending and supplementing certain provisions of Decree No. 87/CP dated December 19, 1996 of the Government detailing the delegation of management, preparation, implementation, and settlement of the state budget;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for management by Ministries and ministerial-level agencies;

Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;

To implement administrative reform in the financial and budgetary sector, the Ministry of Finance provides guidelines on the allocation of funds for social organizations and social-professional organizations (hereinafter referred to as Associations and Mass Organizations) supported by the state budget as follows:

I. BASIS FOR ALLOCATION OF FUNDS:

1. Immediately upon receipt of the budget support estimate from the competent authority (Ministry of Finance for Associations and Mass Organizations at the central level; People's Committee or financial agency for those at the local level), Associations and Mass Organizations shall allocate the estimate according to the items of the state budget (as attached to this Circular).

2. The allocation of the support estimate into items shall be based on the usage plan of Associations and Mass Organizations, with expenditures allocated to the appropriate item. In cases where the financial agency has designated the purpose of the support when allocating the estimate, the allocation must comply with the designated purpose.

3. The detailed allocation of the support estimate by item shall be sent to the corresponding financial agency as the basis for the allocation of funds. If the allocation does not align with the designated purpose in the allocated estimate, the financial agency shall issue a notice requesting adjustment within fifteen days from the date of receipt of the allocation from the Association or Mass Organization.

II. BUDGET ALLOCATION:

1. The financial agency allocates funds to Associations and Mass Organizations according to the allocated estimate by setting a budget limit. The notification of the budget limit is issued once for the entire year (as attached).

2. The budget limit is set by the financial agency according to the items already allocated by Associations and Mass Organizations.

3. Based on the notified budget limit and work requirements, Associations and Mass Organizations prepare quarterly expenditure plans to be submitted to the State Treasury for fund allocation.

4. Quarterly, when necessary, Associations and Mass Organizations process the withdrawal of the budget limit for expenditure according to the prescribed regulations and within the scope of the plan submitted to the State Treasury.

5. In cases where Associations and Mass Organizations adjust the allocation of the received support estimate by item, they shall notify the corresponding financial agency and the State Treasury. For changes to the designated purposes specified by the financial agency when allocating the support estimate, prior agreement with the corresponding financial agency is required.

6. Any unused portion of the budget limit as of December 31 will be canceled.

III. SETTLEMENT OF THE BUDGET:

Associations and Mass Organizations supported by the state budget shall settle accounts with the financial agency in accordance with Circular No. 103/1998/TT-BTC dated July 18, 1998 of the Ministry of Finance on guiding the delegation, preparation, implementation, and settlement of the state budget, and Circular No. 21/2000/TT-BTC dated March 16, 2000 of the Ministry of Finance on guiding the review and notification of settlement for administrative and public service units.

IV. IMPLEMENTATION ORGANIZATION:

This Circular takes effect fifteen days from the date of signature. Specifically, for remaining funds of the year 2001, they will be allocated once according to the assigned estimate and the allocation by Associations and Mass Organizations. During the implementation process, if there are difficulties or issues, relevant agencies and Associations and Mass Organizations are requested to promptly report to the Ministry of Finance for coordination and resolution.