This Circular guides the preparation of budgets, use, and settlement of state budget for compensation of losses caused by civil servants and state officials. It specifies detailed regulations on the preparation of budgets, allocation of funds, and recovery of compensation payments from the person causing the loss.
适用范围
Financial authorities at all levels, state agencies, and judicial proceedings agencies
要点
- Financial authorities prepare budgets for compensation of losses caused by civil servants and consolidate them into the contingency fund of their respective state budgets (Article 1).
- When a case requiring compensation arises, financial authorities allocate funds according to payment orders (Article 2).
- If the person causing the loss is unable to repay in one lump sum, state agencies will gradually deduct between 10% to 30% of their monthly income to recover the compensation (Article 2).
- Financial authorities open dedicated accounts to recover compensation payments and issue periodic orders to transfer these amounts into the state budget (Article 2).
- The procedures and formalities for the disbursement and collection of state budget for compensation of losses must be carried out in accordance with Decree No. 87/CP dated December 19, 1996 (Article 3).
🌐 本文件的社会影响
- To provide legal grounds for state agencies to manage and use the state budget for compensation of losses caused by civil servants.
- It may impose a financial burden on the person causing the loss if they are unable to repay in one lump sum.
- To facilitate state agencies in recovering compensation payments from the person causing the loss.
❓ 常见问题
How does the financial authority prepare the budget for compensation of losses?
Annually, based on current budget expenditure standards and the financial situation of previous years, financial authorities prepare the budget for compensation of losses caused by civil servants (Article 1).
When a case requiring compensation arises, how does the financial authority carry out the allocation of funds?
Based on the conclusions of the Compensation Settlement Council and accompanying documents submitted by state agencies, financial authorities allocate funds for compensation according to payment orders (Article 2).
In cases where the person causing the loss is unable to repay in one lump sum, how does the state agency implement gradual deductions?
State agencies gradually deduct between 10% to 30% of the person's total monthly income to repay into the dedicated account of the financial authority at the National Treasury (Article 2).
What procedures and formalities must be followed for the disbursement and collection of state budget for compensation of losses?
The disbursement and collection of state budget for compensation of losses must follow the procedures and formalities stipulated in Decree No. 87/CP dated December 19, 1996 (Article 3).
How does the financial authority open a dedicated account to recover compensation payments?
Financial authorities open a dedicated account to recover compensation payments from individuals causing losses and periodically issue orders to transfer these amounts into the state budget (Article 2).
全文
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 38/1998/TT-BTC DATED MARCH 30, 1998 GUIDING THE ESTABLISHMENT OF BUDGET PROJECTIONS, USE AND SETTLEMENT OF THE STATE BUDGET FOR COMPENSATION OF DAMAGE CAUSED BY PUBLIC OFFICIALS, CIVIL SERVANTS, AND PERSONS WITH AUTHORITY FROM STATE AGENCIES AND PROSECUTORIAL AUTHORITIES
- BASED ON DECREE NO. 47/CP DATED MAY 3, 1997 OF THE GOVERNMENT ON THE SETTLEMENT OF COMPENSATION FOR DAMAGE CAUSED BY PUBLIC OFFICIALS, CIVIL SERVANTS, AND PERSONS WITH AUTHORITY FROM STATE AGENCIES AND PROSECUTORIAL AUTHORITIES.
- BASED ON DECREE NO. 87/CP DATED DECEMBER 19, 1996 OF THE GOVERNMENT PROVIDING DETAILS ON THE DELEGATION OF MANAGEMENT, ESTABLISHMENT, IMPLEMENTATION, AND SETTLEMENT OF THE STATE BUDGET.
- BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS, AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE.
The Ministry of Finance guides the establishment of budget projections, use, and settlement of the state budget for compensation of damage caused by public officials, civil servants, and persons with authority from state agencies and prosecutorial authorities (hereinafter referred to as public officials and civil servants) as follows:
1. ESTABLISHMENT OF THE STATE BUDGET PROJECTION FOR COMPENSATION OF DAMAGE CAUSED BY PUBLIC OFFICIALS AND CIVIL SERVANTS:
Annually, based on the current financial expenditure standards, quotas, and criteria of state agencies and the revenue and expenditure situation for damage compensation activities caused by public officials and civil servants in previous years, the financial agency establishes a budget projection for damage compensation caused by public officials and civil servants and incorporates it into its own budget's contingency fund.
2. USE OF STATE BUDGET FUNDS FOR DAMAGE COMPENSATION CAUSED BY PUBLIC OFFICIALS AND CIVIL SERVANTS:
When a case requiring compensation arises, based on the conclusion of the Damage Compensation Review Board and accompanying documents submitted by state agencies and prosecutorial authorities, the financial agency at the same level implements the issuance of payment orders for damage compensation.
Based on the conclusion of the Damage Repayment Review Board and accompanying documents, the person causing damage directly pays the amount of damage compensation back into the dedicated account of the financial agency at the State Treasury.
In cases where the person causing damage does not have the ability to repay the full amount of damage caused in one lump sum, state agencies and prosecutorial authorities gradually deduct from the monthly income of the individual causing damage, but not less than 10% and not more than 30% of their total monthly income from salary and allowances, to repay into the dedicated account of the financial agency at the State Treasury.
The financial agency at the same level opens a dedicated account to recover damage compensation repayment amounts from individuals causing damage. Periodically, based on the decision of the People's Committee at the same level, the financial agency issues orders to collect these amounts into the state budget from the account.
3. SETTLEMENT OF THE STATE BUDGET FOR DAMAGE COMPENSATION CAUSED BY PUBLIC OFFICIALS AND CIVIL SERVANTS:
The collection and disbursement of the state budget for damage compensation by state agencies and prosecutorial authorities must be carried out strictly in accordance with the procedures and formalities stipulated in Decree No. 87/CP dated December 19, 1996 and Circular No. 09/TC-TT dated March 18, 1997 providing details on the delegation of management, establishment, implementation, and settlement of the state budget.
This circular takes effect from the date of effectiveness of Decree No. 47/CP dated May 3, 1997 of the Government. During the implementation process, if there are any difficulties, they should be reported to the Ministry of Finance for study and resolution.
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