Circular No. 40/2002/TT-BTC guides expenses for serving state funerals, national-level funerals, and high-level funerals from the state budget. The maximum expense for a state funeral is 500 million VND, for a national-level funeral is 130 million VND, and for a high-level funeral is 30 million VND.
Các điểm cốt lõi
- For state funerals → the maximum expenditure is 500,000,000 VND
- For national-level funerals → the maximum expenditure is 130,000,000 VND
- For high-level funerals → the maximum expenditure is 30,000,000 VND
- State funerals and national-level funerals → central budget allocates from reserve funds
- High-level funerals → use burial fees, if insufficient funds, will be supplemented from the state budget reserve fund
🌐 Tác động xã hội từ văn bản này
- Positive impact: Ensuring expenses for funerals as prescribed, creating respect and solemnity
- Negative impact: High costs may impose a burden on the state budget
❓ Câu hỏi thường gặp
How much money is allocated for a state funeral?
A state funeral is allocated a maximum of 500,000,000 VND.
What is the maximum amount of expenditure for a national-level funeral?
The maximum amount of expenditure for a national-level funeral is 130,000,000 VND.
Are there specific provisions regarding the content of expenditures for state funerals?
Yes, the content of expenditures includes making a coffin, altar table, altar cloth, National Flag covering the casket, shrouding cloth, embalming supplies, mourning bands, wreaths, hiring vehicles to serve the funeral, tent houses, video, photography, electricity and water, construction of the tomb, and other incidental expenses.
How much money is allocated for a high-level funeral?
A high-level funeral is allocated a maximum of 30,000,000 VND.
If there is a shortage of funds for a high-level funeral, how is it supplemented?
If there is a shortage of funds, the managing agency will arrange within the annual state budget estimate. If unable to arrange, the unit will work with the financial authority at the same level to request the competent authority to supplement from the state budget reserve fund.
Toàn văn
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MINISTRY OF FINANCE Number: 40/2002/TT-BTC |
SOCIALIST REPUBLIC OF VIETNAM Hanoi, May 2, 2002 |
CIRCULAR
Guidelines for expenses, allocations, and settlement of state budget funds to serve State funeral ceremonies, national-level funerals, and high-level funerals
Pursuant to Point 4, Article 47 of Decree No. 62/2001/NĐ-CP dated September 12, 2001 of the Government on the issuance of regulations on organizing funerals for civil servants, employees, and state officials upon their death;
The Ministry of Finance provides guidelines for expenditures, allocations, and settlement of funds from the state budget to serve State funeral ceremonies, national-level funerals, and high-level funerals as follows:
I/ FOR STATE FUNERAL CEREMONIES:
1/ Contents of expenditure:
For State funeral ceremonies, the state budget ensures funding for the following items:
+ Costs for making a coffin.
+ Costs for making an altar.
+ Costs for purchasing cloth to cover the altar, and for making the National Flag to cover the casket.
+ Costs for purchasing shrouds, embalming materials, mourning bands.
+ Costs for making six representative wreaths and twenty rotating wreaths.
+ Costs for renting vehicles to serve the funeral.
+ Costs for renting tents, sunshades, and rain shelters.
+ Costs for renting ornamental plants and floor mats.
+ Costs for food and accommodation for local guests and relatives attending the funeral.
+ Costs for video recording, photography, and television broadcasting.
+ Costs for serving the funeral: electricity, water, and allowances for funeral service staff.
+ Costs for constructing a tomb enclosure and protecting the grave for the first ten days.
+ Other incidental costs (if any).
2/ The maximum expenditure for a State funeral ceremony is 500,000,000 VND.
II/ FOR NATIONAL-LEVEL FUNERALS.
1/ Contents of expenditure:
For national-level funerals, the state budget ensures funding for the following items:
+ Costs for making a coffin.
+ Costs for making an altar.
+ Costs for purchasing cloth to cover the altar, and for making the National Flag to cover the casket.
+ Costs for purchasing shrouds, embalming materials, mourning bands.
+ Costs for making six representative wreaths and fifteen rotating wreaths.
+ Costs for renting vehicles to serve the funeral.
+ Costs for renting tents.
+ Costs for video recording, photography, and television broadcasting.
+ Costs for serving the funeral.
+ Costs for constructing a tomb enclosure.
+ Other incidental costs (if any).
2/ The maximum expenditure for a national-level funeral is 130,000,000 VND.
III/ HIGH-LEVEL FUNERALS:
1/ Contents of expenditure:
+ Costs for making a coffin.
+ Costs for making an altar.
+ Costs for purchasing shrouds, embalming materials, mourning bands.
+ Costs for fifteen rotating wreaths.
+ Costs for renting vehicles to serve the funeral.
+ Costs for video recording and photography.
+ Costs for serving the funeral.
+ Costs for constructing a tomb enclosure.
2/ The maximum expenditure for a high-level funeral is 30,000,000 VND.
IV/ ALLOCATIONS AND SETTLEMENT OF FUNDS:
1/ For State funeral ceremonies and national-level funerals: When a funeral occurs, the Ministry of Finance will base its allocation on the above-mentioned limits and the proposal of the Central Financial Management Board to allocate funds to the Central Financial Management Board from the central government's contingency reserve under Item 134, Sub-item 01, Category 17.
2/ For high-level funerals: Expenses for high-level funerals are sourced from the burial fees according to state regulations; for any shortfall, the agency or organization directly managing the subject shall arrange within the annual budget allocated by the state budget. In cases where it cannot be arranged within the annual budget, the unit shall work with the financial authority at the same level to request the competent authority to supplement funds from the state budget's contingency reserve.
The funds allocated for State funeral ceremonies, national-level funerals, and high-level funerals as stipulated above shall be consolidated into the annual settlement report of the unit.
V/ IMPLEMENTATION PROVISIONS:
This Circular takes effect from the date of signature. During implementation, if there are any difficulties, they should be reported to the Ministry of Finance for consideration and resolution.
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DEPUTY MINISTER DEPUTY MINISTER (Signed)
Pham Van Trong |
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