Circular No. 38/2012/TT-BTC guiding the management and use of funds for continuing to promote the study and emulation of President Ho Chi Minh's moral example at all levels.

CIRCULAR

Guidelines for managing and using funds to continue promoting the study and emulation of President Ho Chi Minh's moral example at all levels

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Implementing Directive No. 03-CT/TW dated May 14, 2011 of the Politburo on continuing to promote the study and emulation of President Ho Chi Minh's moral example;

Implementing Directive No. 1973-CT/TTg dated November 7, 2011 of the Prime Minister on continuing to promote the study and emulation of President Ho Chi Minh's moral example,

The Ministry of Finance guides the provision of funds to support activities, study, and emulate President Ho Chi Minh's moral example at all levels as follows:

Article 1. Scope of Application

This Circular applies to activities continuing the study and emulation of President Ho Chi Minh's moral example at all levels.

| National budget at all levels shall ensure funds for the study and emulation of President Ho Chi Minh's moral example in accordance with the provisions of the State Budget Law and Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law.

Article 2. Contents and expenditure limits

1. Content of Expenses

- Expenditure for writing, compiling, and translating materials to serve the study;

- Expenditure for purchasing materials to serve the study;

- Expenditure for conferences and seminars;

- Expenditure for guidance and inspection work;

- Expenditure for propaganda work;

- Expenditure for annual mid-term and final reviews;

- Expenditure for rewarding outstanding collectives and individuals;

- Office supplies expenses;

- Other expenses.

2. Levels of expenditure

a) Expenses for writing, compiling, and translating materials:

- Expenditure for writing and compiling materials: Implemented according to the current regulations stipulated in Circular No. 123/2009/TT-BTC dated June 17, 2009 of the Ministry of Finance on the contents and expenditure limits for building framework programs and compiling curricula and textbooks for university, college, and vocational training courses.

- Translation of materials from Vietnamese to foreign languages and vice versa: Implemented according to the current translation expenditure limits stipulated in Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the expense system for hosting foreign guests working in Vietnam and domestic hospitality expenses.

b) Expenditure for purchasing publications and materials to serve research and study.

c) Expenditure for conferences, seminars, mid-term and final reviews of the assisting units at all levels: Implemented according to the current regulations stipulated in Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance on the travel expense system and conference organization system for state agencies and public service units and Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance on the preparation, management, and use of training and cadre development funds from the state budget.

Article 3. Sources of Funds

Funds for implementing the tasks of studying and emulating President Ho Chi Minh's moral example are allocated in the annual state budget estimates of ministries, central agencies, and localities according to the current state budget classification. The establishment, consolidation, allocation, implementation, and settlement of funds for studying and emulating President Ho Chi Minh's moral example at all levels are carried out in accordance with the provisions of the State Budget Law and guiding documents.

Article 4. Organization of Implementation

This Circular takes effect from May 15, 2012; it will not be published in the Official Gazette or announced through mass media and replaces Circular No. 99/2008/TTLT-BTC-VPTW dated October 30, 2008 of the Central Party Office and the Ministry of Finance; the above expenditure standards will be adjusted according to new national standards.

In the course of implementation, if there are difficulties or issues arising, please promptly report them to the Ministry of Finance for resolution./.