Decree No. 26/2008/ND-CP on management and use of state budget funds to ensure international treaty work and international agreement work

DECREE

Regarding the management and use of state budget funds to ensure

international treaty work and international agreement work

__________________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on the Conclusion, Ratification, and Implementation of International Treaties dated June 14, 2005;

Pursuant to the Law on State Budget dated December 16, 2002;

Based on the Ordinance on Signing and Implementing International Agreements dated April 20, 2007;

Considering the proposal of the Minister of Foreign Affairs,

DECREE:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree stipulates the assurance, preparation of budgets, management, use, and settlement of funds provided by the state budget for the signing, accession, and implementation of international treaties on behalf of the State or on behalf of the Government in accordance with the Law on Signing, Accession, and Implementation of International Treaties (hereinafter referred to collectively as international treaty work) and the signing and implementation of international agreements on behalf of central agencies, provincial agencies, and central agencies of organizations in accordance with the Ordinance on Signing and Implementing International Agreements (hereinafter referred to collectively as international agreement work)

2. This Decree applies to Ministries, ministerial-level agencies, government agencies, other central agencies, provincial agencies, and central agencies of organizations that are allocated state budget funds to carry out international treaty work and international agreement work (hereinafter referred to collectively as agencies)

Article 2. Principles for ensuring, managing, and using funds for international treaty work and international agreement work

1. Funds for international treaty work and international agreement work of central state agencies, provincial agencies are ensured from the state budget to implement international cooperation within the scope of their functions, tasks, and authorities, within the framework of international treaties or according to the division of labor by the State and the Government.

2. Funds for international treaty work and international agreement work of central agencies of organizations are ensured from the state budget when such agencies implement international cooperation within the framework of international treaties or according to the division of labor by the State and the Government; in cases where international agreements of central agencies of organizations aim at implementing other forms of international cooperation, the funds for signing and implementing those international agreements are ensured from the financial resources of the central agencies of organizations.

3. The funds for international treaty work and international agreement work belonging to which level of budget shall be ensured by that level of budget and allocated in the regular expenditure budget of agencies carrying out international treaty work and international agreement work; in cases where additional funds arise outside the state budget estimate, they shall be supplemented in accordance with this Decree and laws on the state budget.

4. Agencies receiving state budget funds to carry out international treaty work and international agreement work have the responsibility to manage and use the allocated funds for their intended purposes, in accordance with the content, regulations, and expenditure limits set forth in this Decree and laws on finance and budget.

5. In cases where international treaty work and international agreement work are funded from official development assistance (ODA), foreign non-governmental organization aid, other organizations, and individuals abroad, the receipt, management, and use of such funding shall be carried out in accordance with laws governing the management and use of such funding.

Article 3. Allocation of budget sources for international treaty work and international agreement work

1. The central government budget funds allocated for international treaty work and international agreement work include:

a) Funds for international treaty work of central state agencies; provincial-level agencies and central agencies of organizations assigned by the State and Government to carry out international treaty work;

b) Funds for international agreement work of central state agencies; provincial-level agencies and central agencies of organizations when such international agreements aim to implement international cooperation activities within the framework of international treaties or according to the assignment of the State and Government.

2. Provincial government budget funds allocated for international agreement work of provincial-level agencies aimed at implementing international cooperation activities within the scope of their functions, tasks, and authorities.

Chapter II

ESTABLISHMENT OF BUDGET PROJECTIONS, MANAGEMENT, USE AND SETTLEMENT OF FUNDS FOR INTERNATIONAL TREATY WORK AND INTERNATIONAL AGREEMENT WORK

Article 4. Contents of expenditures for international treaty work

1. Work on drafting proposals, plans for negotiating, signing, ratifying, approving, and joining international treaties:

Expenditures for organizing translation of international treaties; organizing meetings to seek opinions on draft international treaties; purchasing and collecting materials; surveying practical situations, reviewing, comparing international treaties with domestic laws; organizing specialized seminars, meetings to seek opinions or review proposals, plans for negotiating, signing, ratifying, approving, or joining international treaties in cases where international treaties have complex contents and wide-ranging applicability.

2. Work on examining proposals for negotiating, signing, and joining international treaties; appraising international treaties and other activities serving proposals for negotiating, signing, and joining international treaties:

Expenditures for purchasing and collecting materials; organizing meetings, compiling reports on examining proposals for negotiating, signing, and joining international treaties, reports on appraising international treaties.

3. Work on organizing negotiations, signing, approving, examining, ratifying, and joining international treaties:

Expenditures for organizing negotiation delegations, welcoming foreign negotiation delegations; organizing negotiations, signing international treaties domestically or abroad; organizing examination meetings, compiling examination reports on international treaties and other necessary expenses directly serving the examination, approval, or joining of international treaties.

4. Work on organizing implementation of international treaties:

Expenditures for preserving, copying international treaties; publishing international treaties in the Official Gazette and Yearbook of International Treaties; promoting and disseminating international treaties; purchasing and collecting materials directly serving the implementation of international treaties; translating international treaties and materials directly serving the implementation of international treaties; financial contributions or annual fees to international organizations established under international treaties to which Vietnam is a member; organizing meetings to seek opinions, approve plans, proposals for implementing international treaties; organizing the implementation of plans and proposals for implementing international treaties; reviewing, comparing international treaties with domestic laws; organizing dialogues, conferences in Vietnam or attending conferences abroad on the implementation of international treaties; and other necessary expenses directly serving the implementation activities of international treaties to which Vietnam is a member.

5. Work on inspecting, supervising, and summarizing the situation of signing, joining, and implementing international treaties:

Expenditures for drafting and translating national reports on the implementation of multilateral international treaties as stipulated by international treaties; organizing inspections and supervision of activities of signing, joining, and implementing international treaties; compiling reports, organizing meetings to evaluate inspection, supervision, and summary reports on the situation of signing, joining, and implementing international treaties.

Article 5. Contents of Expenditure for International Agreement Work

1. Preparation work for international agreement negotiations and signing:

Expenditure for translating international agreements, organizing meetings to seek opinions on draft international agreements, and other necessary expenses directly serving the preparation for negotiating and signing international agreements.

2. Organization work for international agreement negotiations and signing:

Expenditure for organizing negotiation delegations, welcoming foreign negotiation delegations; organizing international agreement negotiations and signings within the country or abroad.

3. Implementation organization work for international agreements:

Expenditure for storing, photocopying, publishing, and promoting international agreements; organizing the implementation plan for international agreements; financial contributions according to international agreements; organizing meetings within the country or abroad regarding the implementation of international agreements and other necessary expenses directly serving the implementation of international agreements.

4. Inspection, supervision, and summary work on the situation of signing and implementing international agreements:

Expenditure for organizing inspections and supervisions of the signing and implementation of international agreements; compiling reports, organizing meetings to evaluate inspection and supervision reports, summarizing the situation of signing and implementing international agreements.

Article 6. Levels of Expenditure for Treaty Work and International Agreement Work

1. The use of funds to ensure treaty work and international agreement work shall be carried out according to the domestic travel expense system, short-term overseas travel expense system, conference expense system, translation expense system, overtime expense system, office supply expense system, printing expense system, and other expenses as prescribed by law.

2. For expenditure on financial contributions according to international treaties and international agreements, the level of financial contribution shall be implemented as follows:

a) The level of financial contribution according to international treaties (including financial contributions, annual fees for international organizations established under international treaties, aid to foreign governments, or other financial contributions according to international treaties) shall be based on the provisions of the international treaties and related international organizations of which Vietnam is a member; in case there is a change in the level of financial contribution, the agency responsible for implementing the international treaty shall seek the opinions of the Ministry of Foreign Affairs, the Ministry of Finance, and submit to the Prime Minister for decision.

b) The level of financial contribution according to international agreements (including financial contributions, annual fees for international organizations established under international agreements, or other financial contributions according to international agreements) shall be based on the provisions of the relevant international agreements currently in effect; in case there is a change in the level of financial contribution, the agency responsible for implementing the international agreement shall seek the opinions of the Ministry of Foreign Affairs, the Ministry of Finance, and submit to the agency that decided on the signing of the international agreement for approval of the level of financial contribution according to the international agreement.

3. For expenditures due to the special nature of treaty work and international agreement work where the expenditure levels have not been stipulated in current regulatory legal documents, the expenditure levels shall be implemented according to the guidance of the Ministry of Finance.

Article 7. Establishment, Allocation, and Supplement of Budgetary Funds

1. The establishment of budgetary funds allocated from the state budget for international treaty work and international agreement work shall be carried out in accordance with the State Budget Law and the provisions of this Decree.

2. Each year, Ministries, ministerial-level agencies, government agencies, and other agencies receiving funding from the central budget for international treaty work and international agreement work shall, based on their assigned functions and tasks, be responsible for preparing draft plans and budgets for such work of their agencies; consolidating these into the annual agency budget and submitting them to the Ministry of Finance, the Ministry of Foreign Affairs, the Government Office, and the National Assembly Office for consolidation into the state budget in accordance with the State Budget Law.

When establishing budgetary funds for international treaty work and international agreement work, agencies must estimate the necessary funds and submit the budget basis to the Ministry of Finance for review regarding the proposed financial sources to ensure international treaty work and international agreement work.

3. Provincial agencies shall establish budgetary funds from local budgets for international agreement work of provincial agencies and submit the budgetary funds to the same-level finance agency in accordance with the State Budget Law.

4. Based on the regular expenditure budget allocated by the competent authority, agencies shall be responsible for allocating funds to subordinate units to carry out activities related to international treaty work and international agreement work.

5. In cases where urgent activities such as signing, joining, implementing international treaties, or signing, implementing international agreements according to the decision of the competent authority are not included in the international treaty work plan or international agreement work plan and require additional budget supplementation for the year, the supplementary budget shall be implemented in accordance with the State Budget Law.

Article 8. Management, Use, and Settlement of Budgetary Funds

1. Agencies carrying out international treaty work and international agreement work shall be responsible for managing, using, and settling budgetary funds allocated for the intended purposes, contents, and expenditure levels as stipulated in this Decree and the Financial-Budget Law.

2. Expenditures for international treaty work and international agreement work shall be recorded under the corresponding expenditure item in the state budget ledger in accordance with the State Budget Law.

Article 9. Inspection, Audit, and Handling of Violations

1. The inspection and audit of the management and use of budgetary funds allocated for international treaty work and international agreement work shall be conducted in accordance with the laws on inspection and audit in the field of financial-budgetary affairs.

2. Organizations and individuals violating the provisions of this Decree shall be handled in accordance with the law.

Chapter III

IMPLEMENTING PROVISIONS

Article 10. Effective Date

This Decree shall take effect fifteen days after its publication in the Official Gazette.

Article 11. Responsibility for Guidance

The Minister of Finance shall be responsible for guiding and implementing this Decree.

Article 12. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, government agencies at the central level, and Chairpersons of People's Committees of centrally governed cities shall be responsible for enforcing this Decree./.