Circular No. 337/2016/TT-BTC on the preparation of budget estimates, management, use, and settlement of funds for ensuring the operation of social supervision and public opinion activities of the Vietnam Fatherland Front Committee and political-social organizations.

CIRCULAR

Regulations on the preparation of budgets, management, use, and settlement of funds for the activities of advisory councils under the Vietnam Fatherland Front Central Committee and provincial-level Vietnam Fatherland Front Committees, and advisory boards under district-level Vietnam Fatherland Front Committees.
activities of social supervision and public opinion formation of the Vietnam Fatherland Front Committee
and political-social organizations

Pursuant to the Law on the Vietnam Fatherland Front for the year 2015;

Pursuant to the State Budget Law 2015;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular prescribing the procedures for budget preparation, management, utilization, and settlement of funds ensuring the activities of social supervision and public opinion formation of the Vietnam Fatherland Front Committee and political-social organizations.

Article 1. Scope of Regulation

This Circular prescribes the procedures for budget preparation, management, utilization, and settlement of funds ensuring the activities of social supervision and public opinion formation of the Vietnam Fatherland Front Committee and political-social organizations.

Article 2. Applicability

The Vietnam Fatherland Front Committee and political-social organizations at central and local levels.

Article 3. Sources of Funds

1. The source of funds serving the activities of social supervision and public opinion formation of the Vietnam Fatherland Front Committee and political-social organizations at all levels shall be guaranteed by the state budget according to the current分级任务以确保准确性：继续翻译剩余部分。

a) The funds to ensure the operation of social supervision and criticism activities of the Central Committee of the Vietnam Fatherland Front and political-social organizations at the central level shall be guaranteed from the central budget and allocated in the annual state budget estimate of the Central Committee of the Vietnam Fatherland Front and political-social organizations at the central level.

b) The funds to ensure the operation of social supervision and criticism activities of the Vietnam Fatherland Front Committee and political-social organizations at the local level shall be guaranteed from the local budget and allocated in the annual state budget estimate of the Vietnam Fatherland Front Committee and political-social organizations at the local level.

2. Other legitimate sources of funding.

Article 4. Contents of expenditures for social supervision and criticism activities

1. Expenditures for working expenses for task forces directing, inspecting, supervising, and surveying issues related to social supervision and criticism activities.

2. Expenditures for organizing meetings to implement, review, and conclude, organize roundtable discussions, and seminars on supervision and criticism work.

3. Expenditures for hiring independent experts for evaluation and consultation in cases where the content of supervision and criticism falls within complex specialized fields.

4. Expenditures for compensating members participating in supervision and criticism task forces.

5. Expenditures for building reports on the results of supervision and criticism activities and recommendation documents.

6. Other expenditures directly serving social supervision and criticism activities.

Article 5. Funding Levels

The level of expenditure to ensure social supervision and criticism activities of the Vietnam Fatherland Front Committee and political-social organizations shall be implemented according to the current financial expenditure regulations of the State. This Circular specifies certain levels of expenditure as follows:

1. Expenditures for working expenses for task forces directing, inspecting, supervising, and surveying: Travel expenses, accommodation rental fees, and service means for supervision and criticism activities shall be settled according to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expense regulations and meeting organization expense regulations for state agencies and public service units.

2. Expenditures for organizing meetings:

a) According to the provisions of Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expense regulations and meeting organization expense regulations for state agencies and public service units;

b) For dialogue meetings, roundtable discussions, and seminars, in addition to the expenses stipulated in Circular No. 97/2010/TT-BTC, the following expenses may also be incurred:

- Chairperson of the meeting: VND 150,000/person/meeting.

- Participants in the meeting: VND 100,000/person/meeting.

- Expenses for commissioned discussion papers: VND 500,000/paper.

3. Expenditures for hiring independent experts for evaluation and consultation:

In cases where supervision and criticism activities involve complex and specialized content requiring independent expert advice and criticism, the Central Committee of the Vietnam Fatherland Front and political-social organizations at the central level, and the Vietnam Fatherland Front Committee and provincial-level political-social organizations shall decide on hiring independent experts for evaluation and consultation but must have a work contract, with quality products approved by the head of the unit. The number of experts is determined by the main agency, but it shall not exceed five experts for the content to be evaluated or consulted in supervision and criticism activities. The expenditure level: VND 1,000,000/report on the results of evaluation or consultation.

4. Expenditures for compensating members participating in supervision and criticism task forces outside the working expense reimbursement regulations stipulated in Circular No. 97/2010/TT-BTC: Official members of the supervision task force: VND 100,000/person/day; other members: VND 70,000/person/day.

5. Expenditures for building reports on the results of supervision and criticism activities (periodic reports, reports on the results of supervision and criticism activities by assigned topics); recommendation documents: VND 2,000,000/report or document (for the final product, including revisions and corrections).

6. Other expenditures: Within the scope of funds allocated for supervision and criticism work tasks authorized by competent authorities, based on actual implementation circumstances, the heads of agencies and units shall decide on expenditures for actual work items arising, ensuring compliance with current laws and ensuring economy and effectiveness.

Article 6. Establishing budgets, allocating, and settling accounts for supervision and social criticism expenses

The establishment, allocation, assignment of budget estimates, and settlement of accounts for supervision and social criticism expenses shall be carried out in accordance with the current provisions of the State Budget Law, Accounting Law, and other guiding documents. This Circular specifies certain points as follows:

1. Establishment of budget projections:

a) For the Central Committee of the Vietnam Fatherland Front and central-level political-social organizations:

Based on the annual supervision and social criticism activity program, the current expenditure system, and the provisions of this Circular, the Central Committee of the Vietnam Fatherland Front and central-level political-social organizations shall establish a budget estimate to ensure the activities of supervision and social criticism work and incorporate it into the regular expenditure budget of the agency or unit to submit to the Ministry of Finance for reporting to the competent authority for decision-making.

b) For the Vietnam Fatherland Front Committees and political-social organizations at all levels in localities:

Based on the annual supervision and social criticism activity program, the current expenditure system, and the provisions of this Circular, the Vietnam Fatherland Front Committees and political-social organizations at all levels shall establish a budget estimate to ensure the activities of supervision and social criticism and incorporate it into the regular expenditure budget of the agency or unit to submit to the same-level financial authority for review and reporting to the competent authority for decision-making.

2. Allocation, assignment of budget estimates, and settlement of accounts for supervision and social criticism expenses:

The budget estimate to ensure the activities of supervision and social criticism is assigned within the regular expenditure budget of the Vietnam Fatherland Front Committee and political-social organizations at all levels each year.

Based on the allocated funds, the Vietnam Fatherland Front Committee and political-social organizations at all levels allocate funds to implement the supervision and social criticism tasks.

3. Settlement of accounts for supervision and social criticism expenses shall be carried out in accordance with the State Budget Law, Accounting Law, and other guiding documents.

Article 7. Implementation Organization

1. The expenditure level specified in Article 5 of this Circular is the maximum expenditure level serving as the basis for the Central Committee of the Vietnam Fatherland Front and central-level political-social organizations to establish a budget estimate for supervision and social criticism activities. The Central Committee of the Vietnam Fatherland Front and central-level political-social organizations shall specify the specific expenditure level to suit the actual spending within the budget estimate already assigned by the competent authority.

2. Based on the actual situation in the locality and the ability to balance the local budget, the People's Committee of the province or centrally-administered city shall submit to the same-level People's Council to decide on the specific content and expenditure level suitable but not exceeding the maximum level specified in Article 5 of this Circular. In cases where higher expenditure levels are necessary due to work requirements, the People's Committee of the province or centrally-administered city shall submit to the same-level People's Council to decide on higher expenditure levels but not exceeding 20% of the expenditure level specified in Article 5 of this Circular.

3. In cases where the Central Committee of the Vietnam Fatherland Front and central-level political-social organizations, and the People's Councils of provinces or centrally-administered cities have not yet issued documents specifying the specific expenditure level, the head of the agency or unit assigned the task of supervision and social criticism shall decide on the expenditure level but not exceeding the maximum expenditure level specified in Article 5 of this Circular, ensuring economy and effectiveness within the budget estimate already assigned by the competent authority.

Article 8. Implementation clause

1. This Circular takes effect from February 15, 2017.

2. During implementation, if there are difficulties or obstacles, the Vietnam Fatherland Front Committees at all levels, political-social organizations, and related organizations are requested to promptly reflect these issues to the Ministry of Finance for research and appropriate amendments and supplements./.